Japan committed to eliminate tariffs for 96.45% of the total tariff lines for Vietnamese goods by the end of the schedule (in 2026), in which:

• For agricultural products: Eliminate tariffs on 36% of tax lines for agricultural product as soon as VJEPA comes into effect (in 2009); continue to gradually eliminate agricultural tax lines according to the specific schedule (by 2019 as latest) except for the excluded group (group X) (including 735/2350 tariff lines for agricultural products that Japan strictly controls by tariff quotas and quantity requirement measures), and the Post Negotiating Group (group C2) (a group of Japanese products undergoing structural reform)
• For seafood: Commitment to cut the tariff immediately (in 2009) for 19% of fishery tax lines, after 15 years, it will reduce a total of 57% of tariff line for fishery (188/330 lines); 33% of tariff line to fishery (59/330 lines) apply import quotas.
• For industrial goods: Eliminate immediately with 95% of the tariff lines on industrial products, and after 10 years, 97% of the tariff lines; about 57 tax lines for industrial product still apply import quotas (mainly in textiles, leather); 58 tax lines with no commitments to cut (leather clothing, footwear).

Vietnam commits to eliminate tariffs for Japanese goods according to the following schedule:

• From 2018, 41.78% of tariff lines in the Tariff will be eliminated.
• By 2026 (the last year of the tax reduction schedule), eliminate 90.64% of the tax lines.