Decree 126/2022/ND-CP Vietnam's special preferential import tariff schedule to implement the ASEAN Trade in Goods Agreement for the period 2022-2027

On December 30, 2022, the Government issued Decree 126/2022/ND-CP on Vietnam's special preferential import tariff schedule to implement the ASEAN Trade in Goods Agreement for the period 2022-2027.

Accordingly, Vietnam's Special Preferential Import Tariff is promulgated to implement the ASEAN Trade in Goods Agreement for the period 2022-2027 and the conditions to enjoy special preferential import tax rates (ATIGA) are:
– Belongs to the Special Preferential Import Tariff issued with Decree 126/2022/ND-CP.
– Imported into Vietnam from countries that are members of the ATIGA Agreement, including the following countries:

+ Brunei Darussalam;
+ Kingdom of Cambodia;
+ Republic of Indonesia;
+ Lao People's Democratic Republic;
+ Malaysia;
+ Federal Republic of Myanmar;
+ Republic of the Philippines;
+ Republic of Singapore;
+ Kingdom of Thailand.

Meet the regulations on origin of goods (including regulations on direct transportation) and have a Certificate of Origin (C/O) Form D or have a document certifying the origin of goods, according to ATIGA Agreement and current legal regulations.
Decree 126/2022/ND-CP takes effect from the date of signing and replaces Decree 156/2017/ND-CP.

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