This Decree attaches the folloawing Appendixes:
- Appendix I: Preferential export tariff schedule for goods exported from Vietnam to the EU
- Appendix II: Special preferential import tariff schedule tariff for goods imported to Vietnam from the EU
- Appendix III: List of EU members’ territories
EVFTA import tariff rates are separated into 3 periods in the descending manner corresponding to 3 columns of tariff rates. Goods items marked with the asterisk “*” means that they are not entitled to EVFTA tariff rates.
In order to be eligible for EVFTA tariff rates, goods imported into Vietnam must be directly imported from the countries specified in Appendix III and the United Kingdom of Great Britain and Northern Ireland, the Principality of Andorra, and the Republic of San Marino. Goods imported from non-tariff zones of Vietnam to the domestic market shall be also eligible for EVFTA tariff rates if they meet the origin requirements and have the certificate of origin according to the EVFTA.
Customs declarations registered from August 1st 2020, if there are differences in comparison with the EVFTA tariff schedules, the differences shall be handled in terms of “overpaid tax”.
This Decree takes effect from the date of its signing.
|Published||Vietlaw's Newsletter No. 476|
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