Customs & Global Trade Updates | December 2023

This update highlights the following matters:

  • Decree amending the special preferential import tariff schedule (SPITS) under the Regional Comprehensive Economics Partnership Agreement (the RCEP) for the period 2022-2027
  • The National Assembly approved Project of Resolution on extending the reduction of Value-Added Tax (VAT) rate until 30 June 2024
  • Feedbacks on the Draft Decree amending Decree 08/2015/ND-CP dated 21 January 2015 (Decree 08) concerning the on-the-spot (OTS) import–export customs procedures
  • Clarifications for the purpose of implementing Circular No. 33/2023/TT-BTC dated 31 May 2023 of the Ministry of Finance (MoF) regarding the determination of origin of imports and exports (Circular 33)
  • Official Letters (OLs) guidance

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