Decree 144/2024/ND-CP amend Decree 26/2023/ND-CP on Export Tariff Schedule, Preferential Import Tariff Schedule

DECREE

Amending and supplementing a number of articles of the Government’s Decree No. 26/2023/ND-CP of May 31, 2023, on the Export Tariff Schedule, the Preferential Import Tariff Schedule, and the List of commodities and their absolute, compound and out-of-quota
import duty rates^[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 June 13, 2019 Law on Tax Administration;

Pursuant to the June 23, 2014 Customs Law;

Pursuant to the National Assembly’s Resolution No. 71/2006/QH11 of November 29, 2006, ratifying the Protocol on the 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 amending and supplementing a number of articles of the Government’s Decree No. 26/2023/ND-CP of May 31, 2023, on the Export Tariff Schedule, the Preferential Import Tariff Schedule, and the List of commodities and their absolute, compound and out-of-quota import duty rates.

Article 1. To modify export duty rates and preferential import duty rates for a number of commodity items specified in Appendix I - Export Tariff Schedule, and Appendix II - Preferential Import Tariff Schedule according to the List of taxable commodity items specified in Article 3 of Decree No. 26/2023/ND-CP

To modify export duty rates and preferential import duty rates for a number of commodity items specified in Appendix I - Export Tariff Schedule, and Appendix II - Preferential Import Tariff Schedule according to the List of taxable commodity items specified in Article 3 of the Government’s Decree No. 26/2023/ND-CP of May 31, 2023, into new export duty rates and preferential import duty rates specified in Appendix I and Appendix II to 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 of heading 24.04, commodity items with HS code 8543.40.00 in Appendix II on the Preferential Import Tariff Schedule according to the List of taxable commodity items issued together with this Decree shall be applied in case these commodity items are permitted to be imported into Vietnam in accordance with law.

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 Decree.-

On behalf of the Government
   For the Prime Minister
Deputy Prime Minister
HO DUC PHOC

* The Appendices to this Decree are not translated.