On 19 October 2021, the Vietnamese government had issued Decree No. 90/2021/NĐ-CP on Vietnam's Special Preferential Import Tariff to implement the Vietnam-Laos Trade Agreement, which will be in effect from 4 October 2020 to 4 October 2023. Goods originate from Laos included in this Decree include:

Annex I - Goods subjected to special tariff treatment under ATIGA according to Vietnam - Laos Trade Agreement 

Annex II - Goods not subjected to special tariff treatment under Vietnam - Laos Trade Agreement 

Annex III - Goods not subjected to yearly quota tariff treatment under Vietnam - Laos Trade Agreement

Title: Decree No. 90/2021/NĐ-CP on Vietnam's Special Preferential Import Tariff to implement the Vietnam-Laos Trade Agreement

Code: 90/2021/NĐ-CP

Issuing date: 19/10/2021 

Issuing authority: Vietnam government 

The Decree (in Vietnamese) is attached below:

• Decree No. 90/2021/NĐ-CP on Vietnam's Special Preferential Import Tariff to implement the Vietnam-Laos Trade Agreement

• Decree No.127/2022/ND-CP on Special Preferential Import Tariffs for implementation of the Vietnam-Laos trade agreement (2022 – 2023)
• Circular No. 04/2010/TT-BCT of January 25, 2010
• Agreement on the Promotion and Protection of Investment between Vietnam and Laos
• Decree No. 124/2016/NĐ-CP of September 1, 2016 on Vietnam's Special Preferential Import Tariff to implement the Vietnam-Laos Trade Agreement