Issuing date: 30/12/2022

Issuing authority: the Government

Effective since: 30/12/2022

On December 30, 2022, the Government issued Decree No.115/2022/ND-CP on Vietnam's Special Preferential Import and Export Tariffs to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) in the period 2022 - 2027.

The Decree (in Vietnamese) is attached below:

• Decree No.115/2022/ND-CP
• Annex 1: Special preferential export tariffs
• Annex 2: Special preferential import tariffs
• List of goods and special preferential import tariffs for used cars

• Circular No. 55/2025/TT-BCT amending textile export regulations to Mexico under CPTPP
• Circular No. 30/2025/TT-BCT amending Circular No. 19/2019/TT-BCT prescribing the application of special safeguard measures to implement CPTPP
• Decree No. 13/2025/ND-CP amending and supplementing the CPTPP tariff implementation in the period 2025-2027
• Decree No. 77/2023/ND-CP on Management of imports of refurbished goods under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership