The preferential export tariff is specified in Appendix I of the Decree. Exported goods that are subject to preferential export tax as prescribed must meet the following conditions: Must be imported into territories specified in the EVFTA Agreement, with transport documents that show its destination as specified in the EVFTA, and import customs declarations for export consignments originating from Vietnam.

Meanwhile, the special preferential import tariff is specified in Appendix II of the Decree.

Imported goods subject to the special preferential import tax rate must satisfy the following conditions: must belong to the Special Preferential Import Tariff, must be imported into Vietnam from territories in EU specified under the provisions of Annex III issued together with the Decree, and must satisfy the regulations for the origin of goods and have proof of origin of goods under the provisions of the EVFTA Agreement.