VietnameseDecree No. 122/2016/ND-CP dated September 01, 2016 of the Government on the Export Tariff, the Preferential Import Tariff and the list of commodity items and their specific duty rates, combined duty rates and out-of-quota duty rates
ATTRIBUTE
Decree No. 122/2016/ND-CP dated September 01, 2016 of the Government on the Export Tariff, the Preferential Import Tariff and the list of commodity items and their specific duty rates, combined duty rates and out-of-quota duty rates
| Issuing body: | Government | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 122/2016/ND-CP | Signer: | Nguyen Xuan Phuc |
| Type: | Decree | Expiry date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Issuing date: | 01/09/2016 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Export - Import , Tax - Fee - Charge |
For more details, click here.
Download files here.
LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency
Effect status: Known
THE GOVERNMENT No. 122/2016/ND-CP | THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness Hanoi, September 1, 2016 |
DECREE
On the Export Tariff, the Preferential Import Tariff and the list of commodity items and their specific duty rates, combined duty rates and out-of-quota duty rates[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;
Pursuant to the National Assembly’s Resolution No. 71/2006/QH11 of November 29, 2006, ratifying the Protocol on Accession of the Socialist Republic of Vietnam to the Agreement Establishing the World Trade Organization;
At the proposal of the Minister of Finance;
The Government promulgates the Decree on the Export Tariff, the Preferential Import Tariff and the list of commodity items and their specific duty rates, combined duty rates and out-of-quota duty rates.
Article 1. Scope of regulation
This Decree promulgates the Export Tariff, the Preferential Import Tariff and the List of commodity items and their specific duty rates, combined duty rates and out-of-quota duty rates.
Article 2. Subjects of application
1. Duty payers prescribed in the Law on Import Duty and Export Duty.
2. Customs offices and customs officers.
3. Organizations and individuals having the rights and obligations related to imported and exported goods.
Article 3. To promulgate the Export Tariff and the Preferential Import Tariff according to the list of dutiable commodity items and the list of commodity items and their specific duty rates, combined duty rates and out-of-quota duty rates
To promulgate together with this Decree:
1. Appendix I - The Export Tariff according to the list of dutiable commodity items (not translated).
2. Appendix II - The Preferential Import Tariff according to the list of dutiable commodity items (not translated).
3. Appendix III - The List of the commodity items of used passenger cars with 15 seats or less (including the driver’s) and their specific duty rates and combined duty rates (not translated).
4. Appendix IV - The List of commodity items subject to tariff quota and their out-of-quota duty rates (not translated).
Article 4. The Export Tariff according to the list of dutiable commodity items
1. The Export Tariff according to the list of dutiable commodity items in Appendix I to this Decree includes headings and descriptions of commodities and the export duty rate for each export duty-liable group of items or item.
2. To be eligible for the export duty rate of 5% as prescribed in the Export Tariff promulgated together with this Decree, planted forest wood charcoal under Sub-heading 4402.90.90 must satisfy the following technical criteria:
Criterion | Requirement |
Ash | ≤ 3% |
Content of fixed carbon (C) - elemental carbon which is odorless and smokeless when in contact with fire | ≥ 70 % |
Calories | ≥ 7000 Kcal/kg |
Sulfur content | ≤ 0.2% |
3. To be eligible for the export duty rate of 0%, articles of jewellery and parts thereof (under Heading 71.13), articles of goldsmiths’ or silversmiths’ wares and parts thereof, (under Heading 71.14) or other articles of gold (under Heading 71.15) must fully satisfy the following conditions:
a/ Having a test result slip confirming that the gold content is below 95%, which is issued by a testing laboratory licensed to determine gold content in jewellery and goldsmiths’ wares (to submit 1 copy to the customs office and produce the original for comparison), in addition to the customs dossier for exported goods as prescribed;
b/ For articles of jewellery and parts thereof (under Heading 71.13), articles of goldsmiths’ or silversmiths’ wares and parts thereof (under Heading 71.14) and other articles of gold (under Heading 71.15), which are exported in the form of export processing or meet the conditions for being identified as having been wholly produced from imported materials for export in the form of export production, when carrying out customs procedures under current regulations, enterprises are not required to produce gold content testing result slips. Particularly, for cases of export in the form of export production, when carrying out customs procedures, enterprises shall produce the State Bank of Vietnam’s material gold import permits.
4. Fertilizers under Headings 31.01, 31.02, 31.03, 31.04 and 31.05 are subject to import duty rates as follows:
a/ For fertilizers under Headings 31.01, 31.02, 31.03, 31.04 and 31.05, of which the value of natural resources and minerals plus the energy cost making up 51% or more of the production cost, the export duty rate of 5% shall apply;
b/ For fertilizers other than those prescribed at Point a of this Clause, the export duty rate for Headings 31.01, 31.02, 31.03, 31.04 and 31.05 of the Export Tariff in Appendix I to this Decree shall apply.
Click download to see the full text
Processing, please wait...
LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency
VIETNAMESE DOCUMENTS
Decree 122/2016/NĐ-CP DOC (Word)
Decree 122/2016/NĐ-CP ZIP (Word)ENGLISH DOCUMENTS
Official Gazette
Decree 122/2016/NĐ-CP PDFThis utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here
* Note: To view documents downloaded from LuatVietnam.vn, please install DOC, DOCX and PDF file readers
For further support, please call 19006192
