The General Department of Vietnam Customs assumes that enterprises may choose to apply special preferential import duty rates according to the Vietnam - Cambodia bilateral Arrangement or the ASEAN - China Free Trade Agreement if they meet these corresponding regulations:
- Imports eligible to apply special preferential import duty rates under the ASEAN - China Free Trade Agreement must have C/O form E and meet the conditions at Decree No. 153/2017/ND-CP .
- Imports eligible to apply special preferential import duty rates under the Vietnam - Cambodia bilateral Arrangement must have C/O form S and meet the conditions at Decree No. 83/2021/ND-CP .
With regard to the monitoring of reconciliation of goods items imported under tariff quotas at Annex II of Decree No. 83/2021/ND-CP, it shall be further carried out according to point 2 of Official letter No. 5302/TCHQ-GSQL dated September 19th, 2019.
|Published||Vietlaw's Newsletter No. 532|