Decision No. 36/2016/QD-TTg dated September 01, 2016 of the Prime Minister on application of ordinary import duties

DECISION

On application of ordinary duty rates
for imported goods[1]

Pursuant to the June 19, 2015 Law on Organization of the Government;

Pursuant to the April 6, 2016 Law on Import Duty and Export Duty;

At the proposal of the Minister of Finance;

The Prime Minister promulgates the Decision on application of ordinary duty rates for imported goods.

Article 1. Scope of regulation

This Decision prescribes the application of ordinary duty rates for imported goods prescribed at Point c, Clause 3, Article 5 of the Law on Import Duty and Export Duty.

Article 2. Subjects of application

1. Owners of imported or exported goods.

2. Organizations and individuals having the rights and obligations related to goods import and export activities.

3. Customs offices and officers.

4. Other agencies, organizations and individuals implementing policies on import duty and export duty under the Law on Import Duty and Export Duty.

Article 3. Application of ordinary duty rates for imported goods

1. The Ordinary Import Tariff for imported goods promulgated together with this Decision comprises:

a/ The List (goods description and 8-digit code) of commodity items entitled to the preferential import duty rate of 0% as prescribed in Sections 1 and 2, Appendix II to the Government’s Decree No. 122/2016/ND-CP of September 1, 2016, on Export Tariff, Preferential Import Tariff, List of commodity items and their specific duties, compound duties and out-of-quota import duties;

b/ Ordinary duty rates imposed on each commodity item under the Ordinary Tariff for imported goods as prescribed in the Appendix to this Decision.

2. Imported goods outside the Ordinary Import Tariff in the Appendix to this Decision which are not imports entitled to preferential duty rates or special preferential duty rates under Clauses a and b, Article 5 of Law No. 107/2016/QH13 on Import Duty and Export Duty are subject to the ordinary duty rate of 150% of the preferential duty rate applicable to each corresponding commodity item prescribed in the Government’s Decree No. 122/2016/ND-CP of September 1, 2016, on Export Tariff, Preferential Import Tariff, List of commodity items and their specific duties, compound duties and out-of-quota import duties.

Article 4. Organization of implementation

1. This Decision takes effect on September 1, 2016.

2. Ministers, heads of ministerial-level agencies and government-attached agencies and chairpersons of provincial-level People’s Committees shall implement this Decision.-

Prime Minister
NGUYEN XUAN PHUC

* The Appendix to this Decision is not translated.