Decree No.
123/2022/ND-CP dated December 30th, 2022 of the Government on Vietnam’s special preferential import tariff schedule for implementation of ASEAN – Hong Kong, China Free Trade Agreement in the 2022 – 2027 period
Posted: 4/1/2023 3:44:57 PM | Latest updated: 31/1/2023 3:36:56 PM (GMT+7) | LuatVietnam:
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The AHKFTA tariff schedule has 06 columns of tax rates, including: Column “2022” (the tariff rates applicable from December 30, 2022 to December 31, 2022 inclusively) and Columns "2023", "2024", "2025", "2026", "2027" (the tariff rates applicable from January 01, 2023 to December 31, 2023 of each year).
Imports shall be eligible for AHKFTA rates if they meet origin criteria (including provisions on direct consignment) and are supported by a valid Certificate of Origin (C/O) – Form AHK or proofs of origin as prescribed in the ASEAN – Hong Kong, China Free Trade Agreement.
This Decree takes effect from the date of its signing and replaces Decree No. 07/2020/ND-CP
dated January 5th, 2020.