Nghị định 21/2022/ND-CP

DECREE

ON AMENDMENTS TO THE GOVERNMENT’S DECREE NO. 57/2019/ND-CP DATED JUNE 26, 2019 ON PREFERENTIAL EXPORT TARIFF SCHEDULE AND SPECIAL PREFERENTIAL IMPORT TARIFF SCHEDULE UNDER THE COMPREHENSIVE AND PROGRESSIVE AGREEMENT FOR TRANS-PACIFIC PARTNERSHIP IN THE 2019 – 2022 PERIOD

Pursuant to Law on Organization of the Government dated June 19, 2015; the Law on amendments to the Law on Organization of the Government and the Law on Organization of Local Governments dated November 22, 2019;

Pursuant to Law on Export and Import Duties dated April 06, 2016;

Pursuant to Law on Customs dated June 23, 2014;

Pursuant to Law on Tax Administration dated June 13, 2019;

Pursuant to Law on Treaties dated April 9, 2016;

Pursuant to Resolution No. 72/2018/QH14 on ratification of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership and relevant instruments dated November 12, 2018;

In order to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership, which takes effect from January 14, 2019; and takes effect for Peru from September 19, 2021;

At the request of the Minister of Finance;

The Government issues a Decree on amendments to Decree No. 57/2019/ND-CP dated June 26, 2019 on the Preferential Export Tariff Schedule, the Special Preferential Import Tariff Schedule under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership in the 2019 - 2022 period.

Article 1. Amendments to Decree No. 57/2019/ND-CP dated June 26, 2019 on the Preferential Export Tariff Schedule, the Special Preferential Import Tariff Schedule under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership in the 2019 - 2022 period

1. Point c shall be added to point b clause 3 Article 4 as follows:

“c) Republic of Peru applies duty rates specified in Appendix I:

c.1) From September 19, 2021 to December 31, 2021 at the column with the symbol “(IV)”.

c.2) From January 1, 2022 to December 31, 2022 at the column with the symbol “(V)”.

2. Point a clause 4 Article 4 shall be amended as follows:

“a) They are imported into the territories of the Parties to the CPTPP Agreement, namely:

a.1) Australia;

a.2) Canada;

a.3) Japan;

a.4) United Mexican States;

a.5) New Zealand;

a.6) Republic of Singapore;

a.7) Republic of Peru.”

3. Point c shall be added to point b clause 5 Article 5 as follows:

“c) The Republic of Peru applies duty rates specified in Appendix II:

c.1) From September 19, 2021 to December 31, 2021 at the column with the symbol “(IV)”.

c.2) From January 1, 2022 to December 31, 2022 at the column with the symbol “(V)”.

4. Point b clause 6 Article 5 shall be amended as follows:

“b) They are imported into Vietnam from the Parties to the CPTPP Agreement, namely:

b.1) Australia;

b.2) Canada;

b.3) Japan;

b.4) United Mexican States;

b.5) New Zealand;

b.6) Republic of Singapore;

b.7) Republic of Peru;

b.8) The Socialist Republic of Vietnam (goods from free trade zones imported into the domestic market).”

Article 2. Entry into force

1. This Decree comes into force as of the date of signing.

2. For export declarations from Vietnam to Republic of Peru and import declarations from Republic of Peru to Vietnam registered from September 19, 2021 to before the effective date of this Decree, if goods meet the conditions for enjoying the preferential export duty rates and the special preferential import duty rates specified in Decree No. 57/2019/ND-CP dated June 26, 2019 and this Decree and payment for a higher duty rate is made, customs authority will handle the overpaid amount in accordance with the law on tax administration.

Article 3. Implementation

Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Presidents of People's Committees of central-affiliated provinces and cities as well as relevant individuals and organizations shall implement this Decision.