Decree No. 68/2023/ND-CP dated September 07, 2023 of the Government amending and supplementing a number of articles of the Government’s Decree No. 115/2022/ND-CP of December 30, 2022, on Vietnam’s Preferential Export Tariff and Special Preferential Import Tariff to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership for the 2022-2027 period
On September 07, 2023, the Government issues Decree No. 68/2023/ND-CP amending and supplementing a number of articles of the Government’s Decree No. 115/2022/ND-CP of December 30, 2022, on Vietnam’s Preferential Export Tariff and Special Preferential Import Tariff to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership for the 2022-2027 period.
1. Add the duty rates for Malaysia for the 2022-2027 period; duty rates for Republic of Chile for the 2023-2027 period; duty rates for Brunei Darussalam for the 2023-2027 period.
2. For goods exported from Vietnam to Malaysia or imported into Vietnam from Malaysia with customs declarations registered in the period from November 29, 2022, to the date before this Decree takes effect, if such goods fully satisfy the conditions to be eligible for the preferential export duty rates and special preferential import duty rates specified in Decree No. 115/2022/ND-CP and this Decree, and duties on such goods have been paid at higher rates, customs offices shall handle the overpaid duty amounts in accordance with the law on tax administration.
This Decree takes effect on the date of its signing.