Vietnam and Japan have most favored nation treatment (MFN) and join Vietnam – Japan Economic Partnership Agreement (VJEPA) and ASEAN – Japan Comprehensive Economic Partnership Agreement. (AJCEP).
Vietnam – Japan Economic Partnership Agreement (VJEPA) is the first Bilateral Free Trade Agreement of Viet Nam, in which both Vietnam and Japan give more incentives than ASEAN- Japan Comprehensive Economic Partnership Agreement (AJCEP). However, VJEPA does not replace AJCEP, but both FTAs are valid and businesses can choose which FTA option is more beneficial.
Therefore, cosmetics imported from Japan applied import tax as below:
- Cosmetics meet with the conditions of VJEPA: applied special preferential import tax according to the agreement’s tariff schedule.
- Cosmetics meet with the conditions of AJCEP: applied special preferential import tax according to the agreement’s tariff schedule.
- Cosmetics are not eligible of FTAs: applied preferential import tariff.
Cosmetic import tax from Japan (preferential import tax and special preferential import tax) under FTA includes:
- Cosmetic import tax from Japan 2020
- Cosmetic import tax from Japan 2021
- Cosmetic import tax from Japan 2022
| Code | Commodity | Preferential import tariff(*) | Form AJ (AJCEP) (**) | Form VJ (VJEPA) (***) | ||||
| 01/04/2020- 31/3/2021 | 01/04/2021- 31/3/2022 | 01/04/2022-31/3/2023 | 01/04/2020- 31/3/2021 | 01/04/2021- 31/3/2022 | 01/04/2022- 31/03/2023 | |||
| 33.04 | Cosmetics or makeup preparations and skin-care preparations (other than pharmaceuticals), including sunscreen or sunscreen preparations; preparations for manicure or pedicure. | |||||||
| 3304.10.00 | – Makeup lips | 20 | 8 | 5 | 3 | 0 | 0 | 0 |
| 3304.20.00 | – Eye makeup preparations | 22 | 8 | 5 | 3 | 0 | 0 | 0 |
| 3304.30.00 | – Preparations for nails and toenails | 22 | 6 | 4 | 2 | 0 | 0 | 0 |
| – Other: | ||||||||
| 3304.91.00 | – – Powder, whether or not compressed | 22 | 8 | 5 | 3 | 0 | 0 | 0 |
| 3304.99 | – – Other: | |||||||
| 3304.99.20 | – – – Cream for preventing acne | 10 | 3 | 2 | 1 | 0 | 0 | 0 |
| 3304.99.30 | – – – Lotions and lotions (lotions) for face or other skin applications | 20 | 6 | 4 | 2 | 0 | 0 | 0 |
| 3304.99.90 | – – – Other | 20 | 6 | 4 | 2 | 0 | 0 | 0 |
| 3401.30.00 | – Organic surface-active products and preparations for cleaning skin, in liquid or cream form, and put up for retail sale, whether or not containing soap. | 27 | 8 | 5 | 3 | 0 | 0 | 0 |
(*) The current preferential import tariff is stipulated in the Government’s Decree No. 125/2017 / ND-CP dated November 16, 2017.
(**) Special preferential import tariff according to the Vietnam-Japan Economic Partnership Agreement is stipulated in the Government’s Decree No. 155/2017 / ND-CP of December 27, 2017.
(***) Special preferential import tariff schedules under the ASEAN-Japan Comprehensive Economic Partnership Agreement are stipulated in the Government’s Decree No. 160/2017 / ND-CP of December 27, 2017.
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