Issued date: 21/1/2025

Issuing authority: The Government

Effective date: 21/1/2025

Decree No. 13/2025/ND-CP stipulates the preferential export tax rates and special preferential import tax rates applied specifically to goods exported from Vietnam to the United Kingdom of Great Britain and Northern Ireland, as well as goods imported into Vietnam from the United Kingdom of Great Britain and Northern Ireland. These tax rates are listed in detail in the Annexes attached to the Decree, with distinctions by year (2024, 2025, 2026, 2027) and denoted by the corresponding columns (IV), (V), (VI), (VII).

In addition to stipulating tax rates, Decree No. 13/2025/ND-CP also supplements regulations on the conditions for applying preferential tax rates. To be eligible for the aforementioned preferential tax rates, full compliance with the conditions stipulated in the Decree is required, including regulations on the origin of goods and related administrative procedures.

Furthermore, Decree No. 13/2025/ND-CP provides specific guidance on the tax treatment for customs declarations already registered before the effective date of the Decree.

The content of the Decree (Vietnamese) is attached below:

• Decree No. 13/2025/ND-CP

• Circular No. 55/2025/TT-BCT amending textile export regulations to Mexico under CPTPP
• Circular No. 30/2025/TT-BCT amending Circular No. 19/2019/TT-BCT prescribing the application of special safeguard measures to implement CPTPP
• Decree No. 77/2023/ND-CP on Management of imports of refurbished goods under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership
• Decree No.115/2022/ND-CP on Special Preferential Import and Export Tariffs for implementation of the CPTPP in the period of 2022-2027