Decree No. 21/2022/ND-CP amending and supplementing the Special Preferential Import-Export Tariff for the implementation of the CPTPP in the period of 2019 - 2022

12/07/2022    98

Issuing date: 10/03/2022

Issuing authority: Government

The Government issued Decree 21/2022/ND-CP amending and supplementing a number of articles of Decree No. 57/2019/ND-CP dated June 26, 2019 of the Government on the Preferential Export Tariff, Schedule special preferential import tax to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) for the period of 2019 - 2022.

Specifically, Decree 21/2022/ND-CP supplements regulations on preferential export tax rates and special preferential import tax rates to apply to goods exported from Vietnam to the Republic of Peru, or imported into Vietnam from the Republic of Peru.

Supplement regulations on conditions for application of preferential export tax rates and special preferential import tax rates to apply to goods exported from Vietnam to the Republic of Peru or goods imported into Vietnam from Republic of Peru.

For customs declarations of goods exported from Vietnam to the Republic of Peru or imported into Vietnam from the Republic of Peru registered from September 19, 2021 to before the effective date of this Decree, if all conditions are satisfied to enjoy preferential export tax, special preferential import tax specified in Decree No. 57/2019/ND-CP dated June 26, 2019 of the Government, this Decree and have paid tax at a higher tax rate, the customs authority will handle the overpaid tax according to the provisions of the law on tax administration.

This Decree takes effect from March 10, 2022.

The Decree (in Vietnamese) is attached below: