The Prime Minister signed the Decision No. 36 / 2016 / QD-TTg to allow the application of ordinary tax rates for imported goods according to the provisions of Point c, Clause 30, Article 3 of the Export and Import Tax Law.
Accordingly, the usual import tariff rates for imported goods issued together with this decision include: List (description of goods and 8-digit codes) of goods with preferential import tax rates. 0% incentives specified in Section I, Section II, Appendix II of the Government's Decree No. 122/2016 / ND-CP on Export Tariffs, Preferential Import Tariffs, List of Goods and Absolute Tariffs for, mixed tax, import tax outside tariff-rate quota.
The imported goods are not on the list of the usual import tariff rates in the appendixes to the Decision and are not in the case of imported goods subject to preferential tax rates or special preferential rates. according to the provisions of Clauses a and b, Article 5 of the Law on Import and Export Tax No. 107/2016 / QH13, the normal tax rate is 150% of the preferential import tax rate of each respective item specified in Appendix II of the Government's Decree No. 122/2016 / ND-CP dated September 1, 9 on Export Tariffs, Preferential Import Tariffs, List of Goods and Absolute Tariffs, Mixed Taxes, Import duties outside tariff quotas.
This decision takes effect from 1/9/2016.
Source: Decision No. 36/2016 / QD-TTg
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