The list of goods originating from Laos under the Vietnam-Laos Trade Agreement issued together with this Decree includes: Annex I- the list of goods eligible for 50% reduction of tax rate under ASEAN trade in goods agreement (ATIGA) according to the Vietnam-Laos Trade Agreement.

Annex II- the List of goods ineligible for preferential tariffs under the Vietnam-Laos Trade Agreement.

Annex III- the List of goods entitled to the annual tariff quota regime under the Vietnam-Laos Trade Agreement.

The Decree stipules that imports originating from Laos, except for imports in the list of goods specified in Annex I, Annex II and Annex III, will be subject to special preferential import tax rate of 0% if they satify the conditions.

Specially, goods that are imported from Laos to Vietnam and meet regulations on origin rules applied to goods entitled to Vietnam-Laos preferential tariff and issued C/O form S by the Laos Governement, will be subject to special preferential import tax rate of 0%.

The Decree stipulates that goods imported from Laos and listed in the Annex I will be entitled to a special preferential import tax rate of 50% of the ATIGA tax rate specified in the special preferential import tariff issued together with Decree 156/2017/ND-CP and revised documents (if any) if they meet the regulations.

If the ATIGA tax rate of goods is higher than the preferential import tax rate specified in the Government's Decree 57 and Decree 125 and other revised documents (if any), goods will enjoy the special preferential import tax rate of 50% of the MFN Tariff.

The decree also stipulates that goods listed in the Annex II will not enjoy special preferential import tax rates under the Vietnam-Laos Trade Agreement when they are imported into Vietnam.