Government issues Vietnam’s Preferential Import and Export Tariffs to implement EVFTA

The Preferential Export Tariffs specified in Appendix I attached to this Decree include goods codes, descriptions and preferential export tax rates for different stages to export countriesas prescribed in the EVFTA’s regulations, including: European Union member states; the United Kingdom of Great Britain and Northern Ireland for each code.

The Decree specifies conditions for applying preferential export tax rates under the EVFTA. Accordingly, to enjoy preferential export tax rates,Vietnamese exportedgoods must satisfy the following conditions: Firstly, they are permitted to be imported into the countries under the EVFTA, including: the EU member states; United Kingdom of Great Britain and Northern Ireland for each code.

Secondly, there is a transport document (copy) showing the destination is the countries specified in the first condition.

Thirdly, there is an import customs declaration of the export consignment of Vietnamese origin imported into the territories specified in the first condition (copy and English or Vietnamese translationif the declaration is not in English).

Vietnam's Special Preferential Import Tariffs for the implementation of the EVFTA specified in Appendix II attached to this Decree, includes code, descriptions, and special preferential import tax rates for stages for goods imported from the EU memberstates; United Kingdom of Great Britain and Northern Ireland; the Principality of Andorra; The Republic of San Marino and Vietnam (Goods imported from non-tariff zones to the domestic market) for each goods code.

To enjoy special preferential import tax rates under the EVFTA, imported goods must satisfy the following conditions: To be in the Special Preferential Import Tariffs specified in Appendix II to this Decree; To be imported into Vietnam from: European Union member states specified in Appendix III to this Decree; the United Kingdom of Great Britain and Northern Ireland; The Principality of Andorra and The Republic of San Marino and Vietnam (Goods imported from non-tariff zones to the domestic market); and to meet the rules of origin and have proof of origin in accordance with the provisions of the EVFTA.