Conditions for the Application of VKFTA Tax Rates

Le Hai

09:55, 11/07/2024

the Government of Vietnam has just issued Decree 149/2017/ND-CP on the special preferential import tariff schedule of Vietnam to implement the Vietnam - Korea Free Trade Agreement for the period 2018 - 2022.

To qualify imported goods for VKFTA preferential tax rates, the following conditions must be met:

- Included in the Special Preferential Import Tariff Schedule issued along with Decree 149/2017/ND-CP.- Imported from South Korea to Vietnam.- Transported directly from South Korea to Vietnam as stipulated by the Ministry of Industry and Trade.- Comply with the rules of origin stipulated in the Vietnam-Korea Free Trade Agreement, and have a Certificate of Origin (C/O) form KV, in accordance with current legal regulations.

For detailed annexes, refer to Decree 149/2017/ND-CP, which takes effect from January 15, 2018.

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