VIETNAM’S PREFERENTIAL EXPORT TARIFF SCHEDULE AND SPECIAL PREFERENTIAL IMPORT TARIFF SCHEDULE FOR IMPLEMENTATION OF THE FREE TRADE AGREEMENT BETWEEN THE SOCIALIST REPUBLIC OF VIETNAM AND THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND IN THE 2022 - 2027 PERIOD

This Decree promulgates Vietnam’s preferential export tariff schedule and special preferential import tariff schedule for implementation of the Free Trade Agreement between the Socialist Republic of Vietnam and the United Kingdom of Great Britain and Northern Ireland (hereinafter referred to as “UKVFTA”) in the 2022 - 2027 period and conditions for grant of such preferential export tariff rates and special preferential import tariff rates under UKVFTA.

1. Taxpayers as defined in the Law on Export and Import Duties.

2. Customs authorities and customs officials.

3. Organizations and individuals that have rights and obligations related to imports and exports.

1. Vietnam’s preferential export tariff schedule for implementation of UKVFTA in the 2022 - 2027 period in the Annex I to this Decree includes codes and description of goods exported to the United Kingdom of Great Britain and Northern Ireland, and preferential export tariff rates applied in different periods.

2. Vietnam’s preferential export tariff schedule for implementation of UKVFTA in the 2022 - 2027 period in the Annex II to this Decree includes codes and description of goods imported to Vietnam from the territories specified in point b clause 3 Article 5 hereof, and preferential import tariff rates applied in different periods.

3. The columns “Code" and “Goods description” are set up according to Vietnam’s nomenclature of exports and imports and are classified by 8-digit or 10-digit codes.

In case where Vietnam’s nomenclature of exports and imports is amended, customs declarants must use descriptions and codes of goods according to the amended nomenclature, and apply corresponding tariff rates put on such goods with amended codes as specified in the Annexes to this Decree.

Classification of goods shall comply with regulations of the law of Vietnam.

4. The column “Tariff rate (%)” in Annex I and Annex II means the tariff rate applied to different periods, including:

a) “2022”: the tariff rate applies from December 30, 2022 to December 31, 2022 inclusive;

b) “2023”: the tariff rate applies from January 01, 2023 to December 31, 2023 inclusive.

c) “2024”: the tariff rate applies from January 01, 2024 to December 31, 2024 inclusive.

d) “2025”: the tariff rate applies from January 01, 2025 to December 31, 2025 inclusive.

dd) “2026”: the tariff rate applies from January 01, 2026 to December 31, 2026 inclusive.

e) “2027”: the tariff rate applies from January 01, 2027 to December 31, 2027 inclusive.

1. Goods which are not included in the preferential export tariff schedule in Annex I to this Decree shall be eligible for the duty rate of 0% when they are exported to the United Kingdom of Great Britain and Northern Ireland.

2. Conditions for grant of preferential export tariff rates under UKVFTA

Goods exported from Vietnam shall be entitled to the preferential export tariff rates specified in Annex I to this Decree and in clause 1 of this Article if:

a) they are imported to the United Kingdom of Great Britain and Northern Ireland.

b) they are supported by transport documents (photocopies) on which the country of destination is the United Kingdom of Great Britain and Northern Ireland.

c) There are import declarations or documents acting as a replacement of the customs declarations proving that the goods exported from Vietnam are imported to the United Kingdom of Great Britain and Northern Ireland (photocopies) in accordance with prevailing regulations of law.

d) If the documents mentioned in points b and c clause 2 of this Article are not written in Vietnamese or English language, the customs declarant must translate them into Vietnamese or English language and take responsibility for the translations.

3. Procedures for application of preferential export tariff rates under UKVFTA:

a) When following customs procedures, the customs declarant shall make the export declaration, apply the export tariff rate, calculate and pay export duties according to the export tariff schedule enumerated in the list of taxable goods in the Government's export tariff and import tariff schedules, and lists of commodities, specific, compound and out-of-quota import tariff rates.

b) Within 01 year from the date of registration of export declaration, the customs declarant shall submit adequate documents proving that the goods meet the conditions in points b and c clause 2 of this Article (01 photocopy) and make an additional declaration to enjoy the preferential export tariff schedule under UKVFTA. After this 01-year time limit, exports are no longer eligible for the preferential export tariff rates under UKVFTA.

c) Customs authorities shall check received documents and the preferential export tariff rates according to the preferential export tariff schedule in Annex I to this Decree, and if the exports meet the conditions in clause 2 of this Article, grant the preferential export tariff rates under UKVFTA and settle the overpaid export duties for the customs declaration in accordance with regulations of law on tax administration.

1. Symbol “*”: Imports are not eligible for the special preferential import tariff under UKVFTA.

2. With regard to imports subject to tariff-rate quotas, including goods of headings 04.07, 17.01, 24.01, 25.01, the in-quota special preferential import tariff rates are the tariff rates specified in Annex II to this Decree. The list of imports subject to tariff-rate quotas and annual import quotas thereof are stipulated by the Ministry of Industry and Trade and the out-of-quota tariff rates shall comply with the regulations enshrined in the Government's export tariff and import tariff schedules, and lists of commodities, specific, compound and out-of-quota import duty rates in force at the time of import.

3. Conditions for grant of special preferential import tariff rates under UKVFTA

Imports shall be eligible for the special preferential import tariff rates under UKVFTA if:

a) they are included in the special preferential import tariff schedule in Annex II to this Decree.

b) they are imported to Vietnam from the United Kingdom of Great Britain and Northern Ireland.

c) they meet requirements pertaining to origin of goods and are supported by proofs of origin as provided for in UKVFTA.

Goods from Vietnam’s non-tariff areas imported into the domestic market will be eligible for the special preferential import tariff rates under UKVFTA if they meet all conditions set out in points a and c clause 3 Article 5 of this Decree.

1. This Decree comes into force from the date on which it is signed.

2. The Government’s Decree No. 53/2021/ND-CP dated May 21, 2021 promulgating Vietnam’s preferential export tariff schedule and special preferential import tariff schedule for implementation of the Free Trade Agreement between the Socialist Republic of Vietnam and the United Kingdom of Great Britain and Northern Ireland in the 2021 - 2022 period shall cease to have effect from the effective date of this Decree.

Article 8. Responsibility for implementation

Ministers, heads of ministerial agencies, heads of Governmental agencies, Chairpersons of People’s Committees of provinces and central-affiliated cities and relevant organizations and individuals are responsible for the implementation of this Decree.