DECISION

ON APPLICATION OF ORDINARY IMPORT DUTIES

Pursuant to the Law on Government Organization June 19, 2015; the Law on amendments to the Law on Organization of Government and the Law on Organization of Local Governments dated November 22, 2019;

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

Pursuant to the Government’s Decree No. 26/2023/ND-CP dated May 31, 2023 on Schedule of import tariff, Schedule of preferential import tariff, Tariff Nomenclature, fixed taxes, mixed taxes, and out-of-quota import duties;

At the request of the Minister of Finance;

The Prime Minister promulgates a Decision on application of ordinary import duties.

Article 1. Scope

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Article 2. Regulated entities

1. Owners of imports and exports.

2. Organizations and individuals with rights and obligations related to export and import of goods.

3. Customs authorities and customs officials.

4. Other agencies, organizations, and individuals when performing policies on import and export duties in accordance with the Law on Export and Import Duties.

Article 3. Application of ordinary import duties

1. The Schedule of ordinary import tariff enclosed herewith includes:

a) A list (description and 8-digit codes) of goods with 0% of preferential import tariff rate prescribed in Sections I and II of Appendix II of Decree No. 26/2023/ND-CP dated May 31, 2023 on Schedule of import tariff, Schedule of preferential import tariff, Tariff Nomenclature and fixed duties, mixed duties, out-of-quota import duties.

b) Ordinary import duty rates applicable to each item in the Schedule of ordinary import tariff in the Appendix hereto.

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Article 4. Entry into force and implementation

1. This Decision comes into force as of July 15, 2023.

2. Annul Decision No. 36/2016/QD-TTg dated September 1, 2016 of the Prime Minister on application of ordinary import duties; Decision No. 45/2017/QD-TTg dated November 16, 2017 of the Prime Minister on amendments to the Decision No. 36/2016/QD-TTg; Decision No. 18/2019/QD-TTg dated September 16, 2019 of the Prime Minister on amendments to Article 2 of Decision No. 45/2017/QD-TTg.

3. Ministers, heads of ministerial-level agencies, heads of Governmental agencies, Presidents of People's Committees of provinces and centrally affiliated cities, organizations, and individuals shall implement this Decision.

PP. THE PRIME MINISTER
DEPUTY PRIME MINISTER




Le Minh Khai