21 March 2022
The Decree No. 21/2022/ND-CP on amending and supplementing a number of articles of the Government’s Decree No. 57/2019/ND-CP dated June 26, 2019 on the Preferential Export Tariffs and Special Preferential Import Tariffs for implementation of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (hereinafter referred to as the CPTPP) during 2019-2022 is promulgated by the Government on March 10, 2022.
Accordingly, goods exported from Vietnam to the Republic of Peru, with transport documents (copies), showing the destination in the Republic of Peru, and having an import customs declaration proving the import of the goods lot exported from Vietnam into the Republic of Peru shall be eligible for preferential export duty rates under CPTPP.
Also, goods imported to Vietnam from the Republic of Peru shall be eligible for special preferential import duty rates under CPTPP if such goods are specified in the Special Preferential Import Tariffs or the List of used cars subject to import quotas for CPTPP implementation and their special preferential import duty rates specified in this Decree; are transported to Vietnam directly from the Republic of Peru; satisfy the rules of origin and having documents certifying the origin of goods under CPTPP.
This Decree takes effect on the signing date.