The Prime Minister has signed Decision No. 36/2016/QD-TTg allowing the application of the normal tax rate to imported goods as stipulated in point c, clause 3, Article 5 of the Law on Export and Import Taxes.
Accordingly, the normal import tariff schedule for imported goods issued with this decision includes: A list (description of goods and 8-digit commodity code) of items with a preferential import tariff rate of 0% as stipulated in Section I and Section II of Appendix II of Government Decree No. 122/2016/ND-CP regulating the Export Tariff Schedule, Preferential Import Tariff Schedule, list of goods and absolute tax rates, mixed tax rates, and import duties outside the tariff quota.
Imported goods not listed in the appendix of the normal import tariff schedule and not subject to preferential or special preferential tariff rates as stipulated in clauses a and b of Article 5 of Law No. 107/2016/QH13 on Export and Import Taxes shall be subject to a normal tariff rate equal to 150% of the preferential import tariff rate for each corresponding item as stipulated in Appendix II of Government Decree No. 122/2016/ND-CP dated September 1, 2016, regulating the Export Tariff Schedule, Preferential Import Tariff Schedule, List of Goods and absolute tax rates, mixed tax rates, and import taxes outside the tariff quota.
This decision takes effect from 1/9/2016.
Source: Decision No. 36/2016/QD-TTg
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