Vietnam - Laos special preferential import tariff schedule for the period 2025 - 2030
The list of goods originating from the Lao PDR under the Vietnam - Laos Trade Agreement issued with this Decree includes 03 Appendices:
1- Appendix I - List of goods enjoying 50% tax reduction incentives under Vietnam's ATIGA under the Vietnam - Laos Trade Agreement.
2- Appendix II - List of goods not entitled to tariff preferences under the Vietnam - Laos Trade Agreement.
3- Appendix III - List of goods enjoying annual tariff quota regime under the Vietnam - Laos Trade Agreement.
Imported goods are subject to a special preferential import tax rate of 0%.
The Decree clearly states: Imported goods originating from Laos, except for imported goods on the List of goods specified in Appendix I, Appendix II and Appendix III issued with this Decree, are subject to a special preferential import tax rate of 0% if they meet the conditions specified in Article 8 of this Decree:
- Imported from Laos to Vietnam.
- Meet the regulations on origin of goods (including regulations on direct transportation) and have a Certificate of Origin form S (C/O form S) issued by a competent authority of Laos, according to the provisions of the Vietnam - Laos Trade Agreement.
Imported goods enjoy 50% tax reduction under ATIGA
Article 5 of the Decree stipulates that goods imported from Laos, which are on the list of goods specified in Appendix I issued together with this Decree, are entitled to a special preferential import tax rate equal to 50% of the ASEAN Trade in Goods Agreement (ATIGA) tax rate specified in the Special Preferential Import Tariff issued together with Decree No. 126/2022/ND-CP dated December 30, 2022 of the Government promulgating the Special Preferential Import Tariff of Vietnam to implement the ASEAN Trade in Goods Agreement for the period 2022 - 2027 if they meet the conditions specified in Articles 7 and 8 of this Decree.
In case the ATIGA tax rate is higher than the preferential import tax rate prescribed in the Export Tariff, Preferential Import Tariff, List of goods and absolute tax rates, mixed tax, import tax outside the tariff quota of the Government at the time of import and amendments and supplements (if any) (MFN Tariff), the special preferential import tax rate shall be applied at 50% of the tax rate prescribed in the MFN Tariff.
Imported goods subject to tariff quota regime
Article 7 of the Decree stipulates that imported goods subject to tariff quota regime are as follows:
1- For rice products - HS code 10.06 (03 HS 8-digit product lines detailed in Appendix III issued with this Decree):
a) Rice products originating from Laos imported within the quota specified in Appendix III issued with this Decree when imported into Vietnam, if meeting the conditions specified in Article 8 of this Decree and regulations of the Ministry of Industry and Trade on import under tariff quotas, will enjoy a special preferential import tax rate of 0%.
b) Rice originating from Laos imported in excess of the quota specified in Appendix III issued with this Decree when imported into Vietnam, if meeting the conditions specified in Article 8 of this Decree, the imported quantity exceeding the tariff quota shall apply the tax rate specified in Article 5 of this Decree.
2- For unprocessed tobacco leaves and tobacco leaf waste - HS code 24.01 (13 HS 8-digit product lines detailed in Appendix III issued with this Decree):
a) Unprocessed tobacco leaves and tobacco leaf waste originating from Laos are on the list of imported goods subject to tariff quota regime specified in Appendix III issued with this Decree. When imported into Vietnam, if they meet the conditions specified in Article 8 of this Decree and the regulations of the Ministry of Industry and Trade on import under tariff quota, they will enjoy a special preferential import tax rate of 0%.
b) Unprocessed tobacco leaves and tobacco leaf waste originating from Laos imported into Vietnam exceeding the quota specified in Appendix III issued with this Decree shall not enjoy special preferential import tax rates under the Vietnam - Laos Trade Agreement.
3- For sugar and related products - HS code 17.01 (5 HS lines with 8 digits detailed in Appendix I issued with this Decree).
a) Sugar and related products originating from Laos specified in Appendix I issued with this Decree, when imported into Vietnam, if meeting all the conditions specified in Article 8 of this Decree and the import quantity is within the quota as prescribed by the Ministry of Industry and Trade on import under tariff quotas, shall enjoy a 50% reduction in ATIGA import tax rate.
b) Sugar and related products originating from Laos specified in Appendix I issued with this Decree, when imported in excess of the quota quantity prescribed by the Ministry of Industry and Trade when imported into Vietnam, will not enjoy special preferential import tax rates under the Vietnam - Laos Trade Agreement.
Imported goods do not enjoy preferential tariffs when imported into Vietnam.
According to Decree No. 206/2025/ND-CP, goods in Appendix II issued with this Decree will not enjoy special preferential import tax rates under the Vietnam - Laos Trade Agreement when imported into Vietnam.
This Decree takes effect from July 15, 2025 to February 24, 2030.
For goods imported from Laos to Vietnam and registered for import customs declaration from February 24, 2025 to before July 15, 2025, if they meet all the conditions to enjoy special preferential import tax rates as prescribed in this Decree and if they have paid tax at a higher rate, the customs authority will handle the excess tax payment in accordance with the provisions of the law on tax administration.
Phuong Nhi
Source: https://baochinhphu.vn/bieu-thue-nhap-khau-uu-dai-dac-biet-viet-nam-lao-giai-doan-2025-2030-102250717162609871.htm
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