Decree No. 115/2022/ND-CP dated December 30th, 2022 of the Government on 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 tariff schedule shall be applied to goods imported into Vietnam from member States of the CPTPP Agreement, including: Australia, Canada, Japan, the United Mexican States, New Zealand, the Republic of Singapore, and the Republic of Peru.

The tariff schedule includes:

- Annex I – Vietnam's preferential export tariff schedule for implementation of the CPTPP Agreement.

- Annex II – Vietnam’s special preferential import tariff schedule for implementation of the CPTPP Agreement; List of goods and special preferential import tariffs on used motor vehicles subject to tariff quotas of Vietnam for implementation of the CPTPP Agreement.

In order to be eligible for CPTPP tariff, imports must have C/O form CPTPP and must be transported to Vietnam from member States of the CPTPP Agreement.

This Decree takes effect from the date of its signing.

To replace Decree No. 57/2019/ND-CP dated June 26th, 2019 and Decree No. 21/2022/ND-CP dated March 10th, 2022.