Unify declaration of import – export goods between Vietnam and member countries of the CPTPP

On June 26, 2019, the Government issued Decree 57/2019/ND-CP promulgating preferential import tariffs and special preferential export tariffs to implement the CPTPP. For implementation, the General Department of Vietnam Customs has already issued guidance on the implementation of import and export goods.

For goods imported from Mexico if they meet the conditions for enjoying the special preferential import tax rate of the CPTPP as prescribed in Clause 6, Article 5, the customs declarant should declare code B20 on the import declaration.

For goods imported from Australia, Canada, Japan, New Zealand, Singapore and Vietnam (goods imported from the non-tariff area into the domestic market), if they meet conditions to enjoy the special preferential import tax of the CPTPP as prescribed in Clause 6, Article 5, the customs declarant should declare code B21 on the import declaration.

Professional activities at Ninh Binh Customs Branch (Ha Nam Ninh Customs Department). Photo: Q.Hùng

For import goods subjected to duty quotas of heading 04.07, 17.01, 24.01 and 25.01. In particular, goods of heading 04.07, 17.01 and 25.01 imported from Mexico within the annual tariff quota as prescribed by the Ministry of Industry and Trade (symbol TRQ1) and goods of heading 24.01 (symbol TRQ2), then declaring code B20 and apply the tariff rate in the quotas in Appendix 2 according to Clause 4, Article 5 of the decree.

Goods of heading 04.07, 17.01 and 25.01 imported from Australia, Canada, Japan, New Zealand, Singapore and Vietnam within the volume of annual tariff quotas in accordance with regulations of the Ministry of Industry and Trade, customs declarants should declare code B21 and apply tariff rates within quotas as specified in Appendix 2 under Clause 4, Article 5 of the decree.

For goods heading 04.07, 17.01, 24.01 and 25.01, importing above the tariff quota of TRQ1 and TRQ2 as specified in the decree, the import duty rates as prescribed in Clause 7, Article 1 of Decree 125/2017/ND-CP dated November 16, 2017 amending and supplementing Article 8 of Decree 122/2016/ND-CP would be applied.

For used cars under heading 87.02, 87.03, 87.04 and imports within the tariff quotas when implementing the CPTPP from Mexico, Australia, Canada, Japan, New Zealand, and the Republic of Singapore, if it met conditions of eligibility for applying the special preferential import tax of CPTPP, the declarant should declare code B22 and apply the tariff rate as specified in Clause 2, Clause 3, Article 5 of Decree 57/2019/ND-CP. For imported used cars above quotas as specified in Decree 57/2019/ND-CP, they should apply the import duty rates as prescribed in Clause 5, Article 1 of Decree No. 125/2017/ND-CP of the Government.

For exported goods, to ensure unification in the implementation of the declaration of import and export goods from Vietnam to the member countries of the CPTPP, the General Department of Vietnam Customs provided the following guidance: goods exported from Vietnam and entering the countries: Mexico, Australia, Australia, Japan, New Zealand, the Republic of Singapore, customs declarants should declare the code and applying export duty rate as specified in Appendix 1 - The Export Tariff according to the list of goods subjected to be taxed issued together with the Decree No. 125/2017/ND-CP of Government and the amended and supplemented decree.