Vietnamese
On May 31, 2023, the Prime Minister issues Decision No. 15/2023/QD-TTg providing for the application of ordinary duty rates for imported goods.
04 objects of ordinary duty rates, including:
- Owners of imported or exported goods.
- Organizations and individuals that have rights and obligations relating to goods import and export activities.
- Customs offices and customs officers.
- Other agencies, organizations and individuals implementing policies on import duty and export duty under the Law on Import Duty and Export Duty.
The Ordinary Import Tariff for imported goods promulgated together with this Decision comprises:
- 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;
- Ordinary duty rates imposed on each commodity item under the Ordinary Import Tariff for imported goods.
Besides, the ordinary duty rate 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 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,
This Circular takes effect on July 15, 2023.
