VietnameseDecree 144/2024/ND-CP amend Decree 26/2023/ND-CP on Export Tariff Schedule, Preferential Import Tariff Schedule
ATTRIBUTE
| 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: | 144/2024/ND-CP | Signer: | Ho Duc Phoc |
| Type: | Decree | Expiry date: | Updating |
| Issuing date: | 01/11/2024 | 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 |
THE GOVERNMENT _________ No. 144/2024/ND-CP
| THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ______________________ Hanoi, November 01, 2024 |
DECREE
On amending and supplementing a number of articles of the Government’s Decree No. 26/2023/ND-CP dated May 31, 2023 on the Export Tariff Schedule, Preferential Import Tariff Schedule, and List of commodities and their absolute, mixed and out-of-quota import duty rates
___________________
Pursuant to the Law on Organization of the Government dated June 19, 2015; Law on Amending and Supplementing a Number of Articles of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;
Pursuant to the Law on Import Duty and Export Duty dated April 6, 2016;
Pursuant to the Law on Tax Administration dated June 13, 2019;
Pursuant to the Law on Customs dated June 23, 2014;
Pursuant to the National Assembly’s Resolution No. 71/2006/QH11 dated November 29, 2006, ratifying the Protocol of 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 amending and supplementing a number of articles of the Government’s Decree No. 26/2023/ND-CP dated May 31, 2023 on the Export Tariff Schedule, Preferential Import Tariff Schedule, and List of commodities and their absolute, mixed and out-of-quota import duty rates.
Article 1. Amending preferential import duty rates and export duty rates applied to a number of commodity items defined in Appendix I - Export Tariff Schedule, Appendix II - Preferential Import Tariff Schedule according to the List of dutiable commodity items defined in Article 3 of the Decree No. 26/2023/ND-CP
Amending preferential import duty rates and export duty rates applied to a number of commodity items defined in Appendix I - Export Tariff Schedule, Appendix II - Preferential Import Tariff Schedule according to the List of dutiable commodity items defined in Article 3 of the Decree No. 26/2023/ND-CP dated May 31, 2023 of the Government into the preferential import duty rates and export duty rates specified in Appendix I and Appendix II issued together with this Decree.
Article 2. Implementation provisions and organization of implementation
1. This Decree takes effect on December 16, 2024.
2. Preferential import duty rates for commodity items under the heading 24.04, commodity items with HS code 8543.40.00 in the Appendix II - Preferential Import Tariff Schedule according to the List of dutiable commodity items issued together with this Decree shall apply in case such commodity items are permitted to be imported in Vietnam in accordance with law regulations.
3. Ministers, heads of ministerial-level agencies, heads of government-attached agencies and chairpersons of People’s Committees of provinces and centrally-run cities and related organizations, individuals shall take responsibility for the implementation of this Decree.
| ON BEHALF OF THE GOVERNMENT FOR THE PRIME MINISTER DEPUTY PRIME MINISTER
Ho Duc Phoc |
APPENDIX I
EXPORT TARIFF SCHEDULE ACCORDING TO THE LIST OF DUTIABLE COMMODITY ITEMS
(Issued together with the Government's Decree No. 144/2024/ND-CP dated November 01, 2024)
___________________
No. | Code | Description of goods | Duty rate (%) |
86 | 31.02 | Mineral or chemical fertilisers, nitrogenous. |
|
| 3102.10.00 | - Urea, whether or not in aqueous solution | 5 |
|
| - Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate: |
|
| 3102.21.00 | - - Ammonium sulphate | 5 |
| 3102.29.00 | - - Other | 5 |
| 3102.30.00 | - Ammonium nitrate, whether or not in aqueous solution: |
|
| 3102.30.00.10 | - - Ammonium nitrate with NH4NO3 ≥ 98.5% | 0 |
| 3102.30.00.90 | - - Other | 5 |
| 3102.40.00 | - Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances | 5 |
| 3102.50.00 | - Sodium nitrate | 5 |
| 3102.60.00 | - Double salts and mixtures of calcium nitrate and ammonium nitrate | 5 |
| 3102.80.00 | - Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution | 5 |
| 3102.90.00 | - Other, including mixtures not specified in the foregoing subheadings | 5 |
|
|
|
|
188 | 79.01 | Unwrought zinc. |
|
|
| - Zinc, not alloyed: |
|
| 7901.11.00 | - - Containing by weight 99.99% or more of zinc | 10 |
| 7901.12.00 | - - Containing by weight less than 99.99% of zinc | 10 |
| 7901.20.00 | - Zinc alloys | 10 |
|
|
|
|
194 | 80.01 | Unwrought tin. |
|
| 8001.10.00 | - Tin, not alloyed | 10 |
| 8001.20.00 | - Tin alloys | 10 |
APPENDIX II
PREFERENTIAL IMPORT TARIFF SCHEDULE ACCORDING TO THE LIST OF DUTIABLE COMMODITY ITEMS
(Issued together with the Government's Decree No. 144/2024/ND-CP dated November 01, 2024)
_______________
Section 1
PREFERENTIAL IMPORT DUTY RATES APPLIED TO 97 CHAPTERS IN THE VIETNAMESE IMPORT, EXPORT NOMENCLATURE
Code | Description of goods | Duty rate (%) |
23.04 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil. |
|
2304.00.10 | - Defatted soya-bean flour, fit for human consumption | 0 |
| - Soya-bean meal: |
|
2304.00.21 | - - Fit for human consumption | 2 |
2304.00.29 | - - Other | 2 |
2304.00.90 | - Other | 1 |
|
|
|
24.04 | Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. |
|
| - Products intended for inhalation without combustion: |
|
2404.11.00 | - - Containing tobacco or reconstituted tobacco | 50 |
2404.12 | - - Other, containing nicotine: |
|
2404.12.10 | - - - E-cigarette liquid or gel | 50 |
2404.12.90 | - - - Other | 50 |
2404.19 | - - Other: |
|
2404.19.10 | - - - Containing tobacco substitutes | 50 |
2404.19.20 | - - - Containing nicotine substitutes | 50 |
| - Other: |
|
2404.91 | - - For oral application: |
|
2404.91.10 | - - - Nicotine chewing gum | 50 |
2404.91.90 | - - - Other | 50 |
2404.92 | - - For transdermal application: |
|
2404.92.10 | - - - Nicotine patch | 50 |
2404.92.90 | - - - Other | 50 |
2404.99.00 | - - Other | 50 |
|
|
|
85.43 | Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter. |
|
8543.10.00 | - Particle accelerators | 0 |
8543.20.00 | - Signal generators | 0 |
8543.30 | - Machines and apparatus for electroplating, electrolysis or electrophoresis: |
|
8543.30.20 | - - Wet processing equipment for the application by immersion of chemical or electrochemical solutions, whether or not for the purpose of removing material on printed circuit board/printed wiring board substrates | 0 |
| - - Other: |
|
8543.30.91 | - - - Electroplating and electrolysis machines of a kind use solely or principally for the manufacture of printed circuits | 0 |
8543.30.99 | - - - Other | 0 |
8543.40.00 | - Electronic cigarettes and similar personal electric vaporising devices | 50 |
8543.70 | - Other machines and apparatus: |
|
8543.70.10 | - - Electric fence energisers | 0 |
| - - Remote control apparatus, other than radio remote control apparatus: |
|
8543.70.21 | - - - Cordless infrared remote control devices for video game consoles, other than game controllers of heading 95.04 | 0 |
8543.70.29 | - - - Other | 0 |
8543.70.30 | - - Electrical machines and apparatus with translation or dictionary functions | 0 |
8543.70.40 | - - Equipment for the removal of dust particles or the elimination of electrostatic charge during the manufacture of printed circuit boards/printed wiring boards or printed circuit assemblies; machines for curing material by ultra-violet light for the manufacture of printed circuit boards/printed wiring boards or printed circuit assemblies | 0 |
8543.70.50 | - - Microwave amplifiers; digital flight-data recorders; portable battery operated electronic reader for recording and reproducing text, still image or audio file | 0 |
8543.70.60 | - - Digital signal processing apparatus capable of connecting to a wired or wireless network for the mixing of sound; articles specifically designed for connection to telegraphic or telephonic apparatus or instruments or to telegraphic or telephonic networks | 0 |
8543.70.90 | - - Other | 0 |
8543.90 | - Parts: |
|
8543.90.10 | - - Of goods of subheading 8543.10 or 8543.20 | 0 |
8543.90.20 | - - Of goods of subheading 8543.30.20 | 0 |
8543.90.30 | - - Of goods of subheading 8543.70.30 | 0 |
8543.90.40 | - - Of goods of subheading 8543.70.40 | 0 |
8543.90.90 | - - Other | 0 |
|
|
|
87.01 | Tractors (other than tractors of heading 87.09). |
|
8701.10 | - Single axle tractors: |
|
| - - Of a power not exceeding 22.5 kW, whether or not electrically operated: |
|
8701.10.11 | - - - For agricultural use | 20 |
8701.10.19 | - - - Other | 30 |
| - - Other: |
|
8701.10.91 | - - - For agricultural use | 10 |
8701.10.99 | - - - Other | 10 |
| - Road tractors for semi-trailers: |
|
8701.21 | - - With only compression-ignition internal combustion piston engine (diesel or semi-diesel): |
|
8701.21.10 | - - - Completely Knocked Down | 0 |
8701.21.90 | - - - Other | 5 |
8701.22 | - - With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion: |
|
8701.22.10 | - - - Completely Knocked Down | 0 |
8701.22.90 | - - - Other | 5 |
8701.23 | - - With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion: |
|
8701.23.10 | - - - Completely Knocked Down | 0 |
8701-23.90 | - - - Other | 5 |
8701.24 | - - With only electric motor for propulsion: |
|
8701.24.10 | - - - Completely Knocked Down | 0 |
8701.24.90 | - - - Other | 5 |
8701.29 | - - Other: |
|
8701.29.10 | - - - Completely Knocked Down | 0 |
8701.29.90 | - - - Other | 5 |
8701.30.00 | - Track-laying tractors | 0 |
| - Other, of an engine power: |
|
8701.91 | - - Not exceeding 18 kW: |
|
8701.91.10 | - - - Agricultural tractors | 5 |
8701.91.90 | - - - Other | 5 |
8701.92 | - - Exceeding 18 kW but not exceeding 37 kW: |
|
8701.92.10 | - - - Agricultural tractors | 5 |
8701.92.90 | - - - Other | 5 |
8701.93 | - - Exceeding 37 kW but not exceeding 75 kW: |
|
8701.93.10 | - - - Agricultural tractors | 5 |
8701.93.90 | - - - Other | 5 |
8701.94 | - - Exceeding 75 kW but not exceeding 130 kW: |
|
8701.94.10 | - - - Agricultural tractors | 5 |
8701.94.90 | - - - Other | 5 |
8701.95 | - - Exceeding 130 kW: |
|
8701.95.10 | - - - Agricultural tractors | 5 |
8701.95.90 | - - - Other | 5 |
Section II
CHAPTER 98 - CODES AND PREFERENTIAL IMPORT DUTY RATES APPLIED TO A NUMBER OF COMMODITIES
AND COMMODITY ITEMS
3. List of commodity and preferential import duty rate
Code | Description | Corresponding code in Section I of Appendix II | Duty rate (%) |
98.45 | Imported parts and components of automobiles for the implementation of Decision No. 229/QD-TTg dated February 04, 2016 on the mechanism and policies to implement the Strategy and Master plan on Vietnam’s automobile industry development. |
|
|
9845.20.00 | - Tempered glass, laminated glass (6 to 12 mm thick/laminated glass for increasing durability that can limit UV rays), for trucks and passenger cars of headings of 87.02 and 87.04 | 7007.21.10 | 25 |
9845.30.00 | - Cylinder used for oil transmission of gear boxes of automobiles | 8409.99.44 | 15 |
9845.40.00 | - Bush used for vehicles of 1.25 tons or more | 8483.30.30 | 15 |
9845.50.00 | - Bush used for gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters | 8483.40.40 | 15 |
9845.60.00 | - Brake fluid hose | 8708.30.29 | 22 |
9845.80.00 | - Worm gear reducer | 8708.40.29 | 20 |
| - Other: |
|
|
9845.90.10 | - - Hose used for oil transmission of gear boxes of automobiles | 8708.40.92 | 20 |
9845.90.20 | - - Wheel rims | 8708.70.32 | 25 |
9845.90.90 | - - Silencers (mufflers) | 8708.92.20 | 25 |
VIETNAMESE DOCUMENTS
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ENGLISH DOCUMENTS
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