Implementing Tariff Commitments in the EVFTA

The study introduces the process of implementing tariff commitments in free trade agreements (FTAs) and applying tariffs in implementing Vietnam’s international trade policies. At the same time, evaluates the Factors affecting these tariffs in the context of Vietnam’s extensive participation in international integration and signing of bilateral and multilateral trade agreements. Along with modernizing customs procedures to meet the FTAs, Vietnam’s tariff policies are also promptly completed to be compatible with commitments. The authors use qualitative research methods to collect data in ‘non-numerical’ form to evaluate the research object, which are new types of preferential tariffs and special incentives. Data is collected from government agencies and businesses that directly enforce import tariffs. Within the framework of the research, the author has delved into the fundamental legal principles of the WTO: favoured nation, national treatment, market openness and fair competition, practicality on Vietnam’s import tax policy, thereby serving as a basis for comparing promulgated tax policies and proposing perfect solutions implementation of preferential tariffs and special preferential tariffs for trade agreements.