According to opinions of the General Department of Vietnam Customs, now RCEP Tariff for the period of 2022-2027 is considered by the Ministry of Finance, not yet promulgated.
In case an enterprise makes wrong import tariff because it has yet to have the RCEP Tariff resulting in increase in payable tax, it shall not be sanctioned according to the regulations at the Law on Handling of Administrative Violations and Decree No. 128/2020/N-CP .
With regard to the receipt, inspection of validity of C/O form RCEP, the implementation shall comply with Circular No. 05/2022/TT-BCT .