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Official Gazette

Tuesday, January 31, 2023

Preferential export and import tariff schedules decreed

Updated: 08:58’ - 04/06/2021
In a move to further implementing the UKVFTA, the Government on May 21 issued Decree 53/2021/ND-CP outlining Vietnam’s preferential export tariff and special preferential import tariff schedules to implement the UKVFTA in the 2021-2022 period.

Accordingly, Appendix I enclosed with the Decree features Vietnam’s preferential export tariff for the implementation of the UKVFTA, which includes commodity headings, commodity descriptions and preferential export tariffs for commodities exported to the UK. 

Appendix II clarifies Vietnam’s special preferential import tariff to implement the UKVFTA, which includes commodity headings, commodity descriptions, and special preferential import tariffs for commodities imported into Vietnam from the UK and non-tariff zones.

Specifically, commodities exported from Vietnam will be eligible for preferential export duties when they are imported into the UK, have transport documents (copies) showing the UK as their destination, and have import customs declarations for batches expected to be imported into the UK.

In order to be eligible for special preferential import tariffs, commodities must be imported into Vietnam from the UK or from non-tariff zones. In addition, such commodities must comply with the regulations on rules of origin and have documents certifying their origin as set out in the UKVFTA.- (VLLF)


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