Decree No. 112/2022/ND-CP

DECREE

ON THE SPECIAL PREFERENTIAL IMPORT TARIFF OF VIETNAM FOR THE IMPLEMENTATION OF THE FREE TRADE AGREEMENT BETWEEN THE GOVERNMENT OF THE SOCIALIST REPUBLIC OF VIETNAM AND THE GOVERNMENT OF THE REPUBLIC OF CHILE FOR THE 2022 - 2027 PERIOD

Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law amending and supplementing a number of articles of the Law on Organization of the Government and the Law on Organization of Local Government dated November 22, 2019;

Pursuant to the Law on Export and Import Duties dated April 6, 2016;

Pursuant to the Law on Customs dated June 23, 2014;

Pursuant to the Law on Treaties dated April 9, 2016;

In order to implement the Free Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Republic of Chile, effective from January 1, 2014;

At the proposal of the Minister of Finance;

The Government promulgates this Decree on the Special Preferential Import Tariff of Vietnam for the implementation of the Free Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Republic of Chile for the 2022 - 2027 period.

Article 1. Scope of regulation

This Decree promulgates the Special Preferential Import Tariff of Vietnam for the implementation of the Free Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Republic of Chile (hereinafter referred to as the VCFTA Agreement) for the 2022 - 2027 period, and the conditions for eligibility for the special preferential import duty rates under this Agreement.

Article 2. Subjects of application

1. Taxpayers as prescribed by the Law on Export and Import Duties.

2. Customs authorities and customs officers.

3. Organizations and individuals having rights and obligations related to exported and imported goods.

Article 3. Special Preferential Import Tariff of Vietnam for the implementation of the VCFTA Agreement for the 2022 - 2027 period

1. The Special Preferential Import Tariff of Vietnam for the implementation of the VCFTA Agreement for the 2022 - 2027 period (hereinafter referred to as the Special Preferential Import Tariff) comprises the commodity code, description of goods, and the special preferential import duty rates by period, applicable to goods imported from the territory specified in Clause 2, Article 4 of this Decree, for each commodity code.

2. The "Commodity code" column and the "Description of goods" column in the Special Preferential Import Tariff promulgated together with this Decree are formulated on the basis of Vietnam's List of Exported and Imported Goods and detailed at the 8-digit or 10-digit code level.

In case Vietnam's List of Exported and Imported Goods is amended or supplemented, the customs declarant shall declare the description and commodity code according to the amended or supplemented List of Exported and Imported Goods and apply the duty rate of the amended or supplemented commodity code specified in the Special Preferential Import Tariff promulgated together with this Decree.

3. The "VCFTA rate (%)" column in the Special Preferential Import Tariff: The duty rate applicable for different periods, including:

a) Column "2022": The duty rate applicable from December 30, 2022 through December 31, 2022;

b) Column "2023": The duty rate applicable from January 1, 2023 through December 31, 2023;

c) Column "2024": The duty rate applicable from January 1, 2024 through December 31, 2024;

d) Column "2025": The duty rate applicable from January 1, 2025 through December 31, 2025;

dd) Column "2026": The duty rate applicable from January 1, 2026 through December 31, 2026;

e) Column "2027": The duty rate applicable from January 1, 2027 through December 31, 2027.

4. The symbol "*": Imported goods not eligible for the special preferential import duty rate under the VCFTA Agreement.

5. For imported goods subject to tariff quotas, comprising certain items under headings 04.07, 17.01, 24.01, 25.01, the in-quota special preferential import duty rate is the rate specified in the Special Preferential Import Tariff promulgated together with this Decree; the list and annual import tariff quota quantities shall comply with the regulations of the Ministry of Industry and Trade, and the out-of-quota import duty rate shall apply according to the Export Tariff, the Preferential Import Tariff, the List of goods and the absolute duty rates, mixed duties, and out-of-quota import duties issued by the Government at the time of importation.

Article 4. Conditions for application of the special preferential import duty rate

Imported goods eligible for the special preferential import duty rate under the VCFTA Agreement must fully satisfy the following conditions:

1. Being included in the Special Preferential Import Tariff promulgated together with this Decree.

2. Being imported into Vietnam from the Republic of Chile.

3. Satisfying the regulations on origin of goods (including the regulations on direct transport) and having documents certifying the origin of goods in accordance with the VCFTA Agreement.

Article 5. Goods from non-tariff zones of Vietnam

Goods from non-tariff zones of Vietnam imported into the domestic market are eligible for the special preferential import duty rate under the VCFTA Agreement provided they fully satisfy the conditions specified in Clause 1 and Clause 3, Article 4 of this Decree.

Article 6. Effect

1. This Decree takes effect from the date of its signing.

2. Decree No. 154/2017/ND-CP dated December 27, 2017 of the Government promulgating the Special Preferential Import Tariff of Vietnam for the implementation of the Free Trade Agreement between Vietnam and Chile for the 2018 - 2022 period ceases to be effective from the effective date of this Decree.

Article 7. Responsibility for implementation

Ministers, Heads of ministerial-level agencies, Heads of Government-attached agencies, Chairpersons of the People's Committees of provinces and centrally-run cities, and related organizations and individuals shall be responsible for implementing this Decree.