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On the 18th of September 2020 the Vietnamese Government issued Decree No. 111/2020/NĐ-CP on Vietnam’s preferential export tariff and special preferential import tariff schedule to implement the Free Trade Agreement between Vietnam and the European Union (EVFTA) for the period from 2020 until 2022.
Decree No. 111/2020/NĐ-CP took effect on its issuance date, and the European Union Vietnam Free Trade Agreement (EVFTA) took effect on August 1 paving the way for increased trade between the EU and Vietnam, the Decree has a retroactive effect for export and import Customs declarations beginning on the 1st of August 2020 and ending on the 17th of September 2020.
Therefore, companies that performed import or export declarations during this retroactive period are entitled to duty refunds if the goods in question are eligible for the special preferential import and export duty specified in this Decree.
However, this Decree shall be effective only until the 31st of December 2020 for goods circulating between Vietnam and the United Kingdom of Great Britain and Northern Ireland, provided that the goods meet the preferential tariffs set out in this Decree.
And finally those are the conditions to be fulfilled by goods to be eligible for import tariff rates set in the EVFTA:
Note: According to the EC’s announcement on Letter No. Ares(2020) 1982973, “proof of origin” of goods imported from the EU means:
The full Decree can be downloaded from this link: https://english.luatvietnam.vn/decree-no-111-2020-nd-cp-dated-september-18-2020-of-the-government-on-the-preferential-export-tariff-and-special-preferential-import-tariff-of-vietn-191181-Doc1.html