Decree No.
118/2022/ND-CP dated December 30th, 2022 of the Government on Vietnam’s special preferential import tariff schedule for implementation of the ASEAN - China Trade In Goods Agreement in the 2022 - 2027 period
Posted: 4/1/2023 3:16:22 PM | Latest updated: 31/1/2023 3:35:20 PM (GMT+7) | LuatVietnam:
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ACFTA tariff shall be applicable to imported goods originated in the ASEAN nations and China.
The ACFTA tariff schedule has only 01 column of tariff rate, uniformly applied from December 30, 2022 to December 31, 2027.
However, the tariff schedule also has the column “Ineligible countries” indicating countries ineligible for the ACFTA rates.
In order to be eligible for ACFTA tariff rates, imports must fully meet these conditions: they are included in the special preferential import tariff schedule; they are imported from the ASEAN nations and China and they have C/O Form E.
This Decree takes effect from the date of its signing and replaces Decree No. 153/2017/ND-CP
dated December 27th, 2017.