CPTPP  members commitment on reduction and elimination import duties in CPTPP are divided into three groups:

• Immediate  elimination:  Import  duties  will  be  immediately  eliminated  while  the Agreement enters into force.
• Elimination after a period of time: Import duties will be eliminated after a specific period of time. In CPTPP, most of tariffs will be eliminated after 3 – 7 years, nonetheless, in some cases, the period of time may reach 10 years. In a few special cases, a few tariff lines will be eliminated after more than 20 years.
• Tariff quotas: import duties of such tariff lines will be reduced or eliminated within a specific quantity of imports. For the imports exceeding such quantity, import duties will be higher or not subject to preferential tariffs.

Commitments on import duties from CPTPP members for Viet Nam

CPTPP members will eliminate import duties of 97% - 100% tariff lines for goods originating from Viet Nam. Most of Vietnamese goods when imported into CPTPP members will be subject to import duties of 0% immediately when the Agreement enters into force.  Some preferential import duty commitments of CPTPP members are as follows:

• Canada commits to eliminate import duties for 95% of tariff lines, which is equivalent to 78% of exports from Viet Nam to Canada when the Agreement enters into force. Of which, 100% of exports of seafood and wood furniture will be subject to import duties at 0% when the Agreement enters into force.
• Japan commits to eliminate import duties for 86% of tariff lines, which is equivalent to
• 93.6% of exports from Viet Nam to Japan when the Agreement enters into force, import duties of 90% tariff lines will be 0% after 5 years. In this Agreement, for the first time, Japan commits to eliminate import duties for most of agricultural and seafood products of Viet Nam.
• Peru commits to eliminate import duties for 80.7% of tariff lines, which is equivalent to 62.1% of exports from Viet Nam to Peru when the Agreement enters into force and import duties of 99.4% tariff lines will be 0% after 17 years.
• Mexico commits to eliminate import duties for 77.2% of tariff lines, which is equivalent to 36.5% of exports from Viet Nam to Mexico when the Agreement enters into force, and import duties of 98% tariff lines will be 0% after 10 years.
• Chile commits to eliminate import duties for 95.1% of tariff lines, which is equivalent to 60.2% of exports from Viet Nam to Chile when the Agreement enters into force, and import duties of 99.9% tariff lines will be 0% after 8 years.
• Australia commits to eliminate import duties for 93% of tariff lines, which is equivalent to 95.8% of exports from Viet Nam to Australia (about 2.9 billion USD) when the Agreement enters into force.  Import duties of other tariff lines will be 0% after a maximum of 4 years.
• New Zealand commits to eliminate import duties for 94.6% of tariff lines, which is equivalent to 69% of exports from Viet Nam to Chile (about 1010 million USD) when the Agreement enters into force, and import duties of other tariff lines will be 0% after 7 years.
• Singapore commits to eliminate import duties for all tariff lines when the Agreement enters into force.
• Malaysia commits to eliminate import duties for 84.7% of  tariff  lines  when  the Agreement enters into force while other tariff lines will be subject to import duties at 0% after a period of time. After 11 years, 99.9% of tariff lines of Malaysia will be reduced or eliminated.
• Brunei commits to eliminate import duties for 92% of tariff lines (about 7,639 tariff lines) when the Agreement enters into force. Import duties of 99.9% tariff lines will be 0% after 7 years and 100% tariffs will be eliminated after 11 years.