Decree No. 68/2023/ND-CP dated September 7, 2023 of the Government on amendments, supplements to a number of articles of the government's Decree No. 115/2022/ND-CP dated December 30, 2022 promulgating Vietnam’s preferential export tariff schedule and special preferential import tariff schedule for implementation of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership in 2022 – 2027 period.

This Decree adds 3 countries, including Malaysia, Chile, and Brunei to be entitled to preferential export and import duties under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) promulgated together with Decree No. 115/2022/ND-CP .

In which, Malaysia shall be entitled to the CPTPP duty s from November 29, 2022 to December 31, 2027; Chile shall be entitled to the CPTPP duty rate from February 21, 2023 to December 31, 2027 and Brunei shall be entitled to the CPTPP duty rate from July 12, 2023 to December 31, 2027.

This Decree also specifies that with regard to imports, exports of Malaysia with customs declarations registered from November 29, 2022, of Chile with customs declarations registered from February 21, 2023 and of Brunei registered from July 12, 2023 to the date prior to the effective date of this Decree (September 7, 2023), if the goods meet the conditions for enjoying CPTPP duty rates and on which duties have been paid at a higher duty rate, customs authorities will handle the excessive amount as prescribed.

This Decree takes effect from the date of its singing.