This Official letter instructs the declaration of tariff schedule code and settlement of overpaid duties on imports/exports eligible for preferential duty under the UKVFTA tariff schedules in the 2021 - 2022 period promulgated at Decree No. 53/2021/ND-CP .
Accordingly, with regard to imports that are the entities of, meet the conditions at Clause 3 Article 5 of, Decree No. 53/2021/ND-CP, enterprises shall declare tariff schedule code B26 on import declaration forms.
With regard to import/export declaration forms registered from January 1st, 2021, customs authorities shall examine dossiers, examine goods origin according to the regulations at the Free Trade Agreement between Vietnam and the United Kingdom of Great Britain and Northern Ireland (UKVFTA), examine preferential export duty rates, special preferential import duty rates according to Decree No. 53/2021/ND-CP and allow enterprises to make additional declaration, settle overpaid duties if all conditions under UKVFTA are met.
Overpaid duties in this case shall be settled according to Clause 2 Article 6 of Decree No. 53/2021/NĐ-CP and Clauses 64 and 65 Article 1 of Circular No. 39/2018/TT-BTC .