On January 21, 2025, the Government issued Decree No. 13/2025/ND-CP amending regulations on preferential import and export taxes under the Comprehensive and Progressive Trans-Pacific Partnership (CPTPP).
Validity: from January 21, 2025 to December 31, 2027.
1. New features in Decree 13/2025/ND-CP:
Add the United Kingdom of Great Britain and Northern Ireland (including the Territory of Guernsey, Jersey and the Isle of Man) to the list of countries entitled to preferential tax rates.
Regulations on tax rates for the period of 2024 – 2027 (details in Appendix I and II):
- December 15, 2024 – December 31, 2024: Apply the tax rate in column “(IV)”.
- January 1, 2025 – December 31, 2025: Apply the tax rate in column “(V)”.
- January 1, 2026 – December 31, 2026: Apply the tax rate in column “(VI)”.
- January 1, 2027 – December 31, 2027: Apply the tax rate in column “(VII)”.
2. Conditions for application of preferential tax rates:
Goods wishing to enjoy preferential tax rates need to meet the following conditions:
a. Imports into countries/territories in the CPTPP
The countries/ territories in the CPTPP includes:
| No. | Country/Territory |
| 1 | Australia |
| 2 | Canada |
| 3 | Japan |
| 4 | Federated States of Mexico |
| 5 | New Zealand |
| 6 | Republic of Singapore |
| 7 | Republic of Peru |
| 8 | Malaysia |
| 9 | Republic of Chile |
| 10 | Brunei Darush-Salaam |
| 11 | United Kingdom of Great Britain and Northern Ireland (including Guernsey, Jersey and Isle of Man). |
b. Have valid transport documents and customs declarations
Customs documents and declarations must be translated into Vietnamese or English.
3. Tax refund conditions:
Customs declarations from December 15, 2024 to before January 21, 2025, if they have paid a tax rate higher than the preferential tax rate in this Decree, they can carry out tax refund procedures.
(According to Decree no. 13/2025/ND-CP dated January 21, 2025)
Read more:
1. Tax-Exempt Explained and How to become Tax-Exempt for businesses in Vietnam 2024
2. Taxes on Imported Goods: Definition and Categories
3. Guidelines on Tax Refunds of Imported Goods for Export Production 2024
4. Tax Refund for Re-exported Imported Goods: Guidelines on Procedures
5. Tax refund for Re-imported Exported Goods: Guidelines on Procedures
The latest information about customs situation will be continuously updated in the customs newsletter of UNI CUSTOMS CONSULTING. We invite businesses to stay informed!
For expert advice on preferential import/export tariffs, please contact this hotline +(84) 908-535-898 (Vietnamese), +(84) 902-927-767 (Korean) or send an email to the address: uni@eximuni.com.