Appendix II clarifies Viet Nam’s special preferential import tariff structure to implement the UKVFTA, which includes commodity codes, commodity descriptions, and special preferential import tariffs for each commodity code when imported into Viet Nam from the UK and non-tariff zones.
Specifically, goods exported from Viet Nam will be eligible to enjoy the preferential export tariffs when they are imported into the UK, have transport documents (copies) showing the UK as their destination, and have import customs declarations of the batches of Viet Nam-originated goods imported into the UK.
Meanwhile, in order to be eligible for special preferential import tariffs, import items must be imported into Viet Nam from the UK or from the non-tariff zones. In addition, the goods must meet the regulations on the rules of origin and have documents certifying the origin of goods as set out in the UKVFTA.
The decree took effect on May 21, 2021.
By Vien Nhu