Decision 15/2023/QD-TTg application of ordinary duty rates for imported goods

DECISION

Providing for the application of ordinary duty rates for imported goods^[1]

Pursuant to the June 19, 2015 Law on Organization of the Government; and the November 22, 2019 Law Amending and Supplementing a Number of Articles of the Law on Organization of the Government and the Law on Organization of Local Administration;

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

Pursuant to the Government’s Decree No. 26/2023/ND-CP of May 31, 2023, on the Export Tariff, Preferential Import Tariff, and List of commodity items and their specific duties, compound duties and out-of-quota import duties (below referred to as Decree No. 26/2023/ND-CP);

At the proposal of the Minister of Finance;

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

Article 1. Scope of regulation

This Decision provides for the application of ordinary duty rates for imported goods under 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 that have rights and obligations relating to goods import and export activities.

3. Customs offices and customs 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 (descriptions and 8-digit codes) of commodity items eligible for the preferential import duty rate of 0% specified in Sections I and II, Appendix II to Decree No. 26/2023/ND-CP;

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

2. For imported goods not included in the Ordinary Import Tariff provided in the Appendix to this Decision and not eligible for preferential duty rates or special preferential duty rates under Point a or b, Clause 3, Article 5 of the April 6, 2016 Law on Import Duty and Export Duty, the ordinary duty rate is equal to 150% of the preferential import duty rate applicable to each corresponding commodity item specified in Appendix II to Decree No. 26/2023/ND-CP.

Article 4. Effect and organization of implementation

1. This Decision takes effect on July 15, 2023.

2. To annul the Prime Minister’s Decision No. 36/2016/QD-TTg of September 1, 2016, providing for the application of ordinary duty rates for imported goods; the Prime Minister’s Decision No. 45/2017/QD-TTg of November 16, 2017, amending and supplementing the Prime Minister’s Decision No. 36/2016/QD-TTg of September 1, 2016, providing for the application of ordinary duty rates for imported goods; and the Prime Minister’s Decision No. 28/2019/QD-TTg of September 16, 2019, amending and supplementing Article 2 of the Prime Minister’s Decision No. 45/2017/QD-TTg of November 16, 2017, amending and supplementing the Prime Minister’s Decision No. 36/2016/QD-TTg of September 1, 2016, providing for the application of ordinary duty rates for imported goods.

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

For the Prime Minister
Deputy Prime Minister
LE MINH KHAI

* The Appendix to this Decision is not translated.