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thanhphuong2020

thanhphuong2020
MemBer
MemBer
What do you know about the Special Preferential Import Tariff, Preferential Export Tariff?
Are you looking to learn about the above taxes?
Let's learn about them with atslegal.vn now!

What do you know about the Special Preferential Import Tariff? 9c
What does the Special Preferential Import Tariff mean?
The special Preferential Import Tariff is the tax rate applicable to imported goods originating from a country, group of countries or territories that have special agreements on import tax in trade relations with Vietnam.

VIETNAM’S Special Preferential Import Tariff DURING 2020 – 2022
On September 18, 2020, the Government issues the Decree No. 111/2020/ND-CP on the Preferential Export Tariff and Special Preferential Import Tariff of Vietnam for the implementation of the Free Trade Agreement between the Socialist Republic of Vietnam and the European Union in the 2020 – 2022 period.
Accordingly, to be eligible for the special preferential import duty rates under the EVFTA, imports must fully satisfy the following conditions: Being specified in the Special Preferential Import Tariff
Being imported into Vietnam from territories of member states of the European Union as prescribed in Appendix III attached to this Decree, United Kingdom of Great Britain and Northern Ireland, the Principality of Andorra; the Republic of San Marino, and the Socialist Republic of Vietnam
Meeting all regulations on the origin of goods and having Certificates of origin in accordance with the EVFTA
Besides, within 01 year from the date of registration of the export declaration, the customs declarant must submit all documents proving that the goods meet the conditions as prescribed and make an additional declaration to enjoy the preferential export duty rate under the EVFTA.
Past the prescribed 1-year time limit, the exported goods shall be no longer eligible for the preferential export duty rate under the EVFTA.
This Decree takes effect on the signing date.
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