Decree No. 114/2022/ND-CP dated December 30th, 2022 of the Government on Vietnam’s special preferential import tariff schedule for implementation of the Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of Republic of Cuba in the 2022 – 2027 period

This tariff schedule is applied to goods imported from Cuba.

The tariff schedule includes these columns: Code, Description and Tariff rate. In which, the column “Tariff rate” is divided into 2 columns which are Column “2022” (the tariff rates applicable from December 30, 2022 to December 31, 2022 inclusively) and Column “2023 - 2027” (the tariff rates applicable from January 01, 2023 to December 31, 2027 inclusively)

Imports shall be eligible for the special preferential import tariff rates if:

(i) They are included in the special preferential import tariff schedule.

(ii) They are imported to Vietnam from Cuba.

(iii) They meet origin criteria (including provisions on direct consignment) and are supported by proofs of origin as prescribed in the Vietnam – Cuba Trade Agreement.

This Decree comes into force from the date on which it is signed and replaces Decree No. 39/2020/ND-CP dated April 3rd, 2020.