Which condition enjoys special preferential tariff?

To apply special preferential tariff, enterprises must meet conditions as stipulated specifically in the decrees promulgating Vietnam’s special preferential import tariff schedule.

Cao Bang customs official conducted physical inspection. Photo: T.Bình

The first condition is that goods must be in the Vietnam’s special preferential import tariff schedule promulgated with decrees on special preferential import tariff schedule and goods are imported from member countries of the trade deal.

The goods must be transported directly from export country which is a member of the trade deal and Vietnam as regulated by the Ministry of Industry and Trade.

Besides that, goods must meet the regulations on origin of goods in each trade deal, having C/O of goods with sample form complied with current regulations.