Nghị định 53/2021/NĐ-CP

DECREE

VIETNAM’S PREFERENTIAL EXPORT TARIFF SCHEDULE AND SPECIAL PREFERENTIAL IMPORT TARIFF SCHEDULE FOR IMPLEMENTATION OF THE FREE TRADE AGREEMENT BETWEEN THE SOCIALIST REPUBLIC OF VIETNAM AND THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND IN THE 2021 - 2022 PERIOD

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

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

Pursuant to the Law on Customs dated June 23, 2014;

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

Pursuant to the Law on International Treaties dated April 09, 2016;

In order to implement the Free Trade Agreement between the Socialist Republic of Vietnam and the United Kingdom of Great Britain and Northern Ireland;

At the request of the Minister of Finance;

The Government promulgates a Decree promulgating Vietnam’s preferential export tariff schedule and special preferential import tariff schedule for implementation of the Free Trade Agreement between the Socialist Republic of Vietnam and the United Kingdom of Great Britain and Northern Ireland in the 2021 - 2022 period.

Article 1. Scope

This Decree promulgates Vietnam’s preferential export tariff schedule and special preferential import tariff schedule for implementation of the Free Trade Agreement between the Socialist Republic of Vietnam and the United Kingdom of Great Britain and Northern Ireland (hereinafter referred to as “UKVFTA”) in the 2021 - 2022 period and conditions for grant of such preferential export tariff rates and special preferential import tariff rates under UKVFTA.

Article 2. Regulated entities

1. Taxpayers as defined in the Law on Export and Import Duties.

2. Customs authorities and customs officials.

3. Organizations and individuals that have rights and obligations related to imports and exports.

Article 3. Vietnam’s preferential export tariff schedule and special preferential import tariff schedule in the 2021 - 2022 period

1. The followings are enclosed with this Decree:

a) Annex I - Vietnam’s preferential export tariff schedule for implementation of UKVFTA: including codes and description of goods, and preferential export tariff rates applied in different periods to goods exported to the United Kingdom of Great Britain and Northern Ireland for each code;

b) Annex II - Vietnam’s special preferential import tariff schedule for implementation of UKVFTA: including codes and description of goods, and special preferential import tariff rates applied in different periods to goods imported to Vietnam from the territories specified in Point b Clause 3 Article 5 hereof for each code.

2. “Code" and “Description of goods” in the Annexes enclosed herewith are compiled according to Vietnam’s import and export classification nomenclature coding to 8-digit or 10-digit coding system.  

In case where Vietnam’s import and export classification nomenclature is amended, customs declarants must use descriptions and codes of goods according to the amended nomenclature as well as duty rates on goods with amended codes as specified in the Annexes enclosed herewith.

Classification of goods shall comply with regulations of the law of Vietnam.

3. The “Tariff rate (%)” in Annex I and Annex II means the tariff rate applied to different periods, including:

a) “2021”: the tariff rate applies from January 01, 2021 to December 31, 2021 inclusively;

b) “2022”: the tariff rate applies from January 01, 2022 to December 31, 2022 inclusively.

Article 4. Vietnam’s preferential export tariff schedule

1. Goods which are not included in the preferential export tariff schedule in Annex I enclosed herewith but are included in the export tariff schedule enumerated in the list of taxable goods in the Government’s Decree No. 57/2020/ND-CP dated May 25, 2020 providing amendments and supplements to several Articles of the Government’s Decree No. 122/2016/ND-CP dated September 1, 2016 on export and preferential import tariff schedules, lists of products, absolute, mixed and out-of-quota import duty rates, and to the Decree No. 125/2017/ND-CP dated November 16, 2017, amending and supplementing several Articles of the Decree No. 122/2016/ND-CP (hereinafter referred to as “Government’s Decree No. 57/2020/ND-CP”) and its amending documents (if any) shall be eligible for the duty rate of 0% when they are exported to the United Kingdom of Great Britain and Northern Ireland.

2. Conditions for grant of preferential export tariff rates under UKVFTA:

Goods exported from Vietnam shall be entitled to the preferential export tariff rates specified in Annex I enclosed herewith and in Clause 1 of this Article if:

a) they are imported to the United Kingdom of Great Britain and Northern Ireland.

b) they are supported by transport documents (copies) on which the country of destination is the United Kingdom of Great Britain and Northern Ireland.

c) There are import declarations proving that goods are exported from Vietnam to the United Kingdom of Great Britain and the declaration is made in a language other than English).

3. Procedures for application of preferential export tariff rates under UKVFTA:

a) When following customs procedures, the customs declarant shall make the export declaration, apply the export tariff rate, calculate and pay export duties according to the export tariff schedule enumerated in the list of taxable goods in the Government’s Decree No. 57/2020/ND-CP and its amending documents (if any);

b) Within 01 year from the date of registration of export declaration, the customs declarant shall submit adequate documents proving that the goods meet the conditions in Point b and Point c Clause 2 of this Article (01 copy) and make an additional declaration to enjoy the preferential export tariff schedule under UKVFTA. After this 01-year time limit, exports are no longer eligible for the preferential export tariff rates under UKVFTA;

c) Customs authorities shall check received documents and the preferential export tariff rates according to the preferential export tariff schedule in Annex I enclosed herewith, and if the exports meet the conditions in Clause 2 of this Article, grant the preferential export tariff rates under UKVFTA and settle the overpaid export duties for the customs declaration in accordance with regulations of the Law on tax administration.

Article 5. Vietnam’s special preferential import tariff schedule

1. Symbol “*”: Imports are not eligible for the special preferential import tariff under UKVFTA. 

2. With regard to imports subject to tariff-rate quotas, including goods of headings 04.07, 17.01, 24.01, 25.01, the in-quota special preferential import tariff rates are the tariff rates specified in Annex II enclosed herewith. The list of goods and annual import tariff-rate quotas are stipulated by the Ministry of Industry and Trade and the out-of-quota tariff rates shall comply with regulations of the Government's Decree No. 57/2020/ND-CP dated its amending documents (if any) in force at the time of import.

3. Conditions for grant of special preferential import tariff rates under UKVFTA:

Imports shall be eligible for the special preferential import tariff rates under UKVFTA if:

a) they are included in the special preferential import tariff schedule in Annex II enclosed herewith.

b) they are imported to Vietnam from:

- The United Kingdom of Great Britain and Northern Ireland; or

- The Socialist Republic of Vietnam (goods imported from free trade zones to the domestic market).

c) they meet requirements pertaining to origin of goods and are supported by proofs of origin as provided for in UKVFTA.

Article 6. Effect

1. This Decree comes into force from the date on which it is signed.

2. With regard to export or import declarations registered within the period commencing from January 01, 2021 to before the effective date of this Decree, if goods meet the conditions for grant of preferential export tariff rates or special preferential import tariff rates of Vietnam as prescribed herein, and export or import duties have been paid at the rates higher than the prescribed ones, overpaid amounts of duties shall be considered and settled by customs authorities in accordance with regulations of the Law on Tax Administration.

Article 7. Implementation

Ministers, heads of ministerial agencies, heads of Governmental agencies, Chairpersons of People’s Committees of provinces and centrally-affiliated cities and relevant organizations and individuals are responsible for the implementation of this Decree.