From January 1, 2018 the ordinary import tariff given in the Annex to the Decision No. 45/2017/QD-TTg in place of the Annex given in the Decision No. 36/2016/QD-TTg dated September 1, 2016 will be applied.
The HS schedule of goods which are taxed at the rates subject to the new ordinary customs tariff is established on the basis of the Decree No. 125/2017/ND-CP amending and supplementing the Decree No. 122/2016/ND-CP.
Where imported goods are not specified in this new Tariff Schedule and do not qualify for incentive duty rates or other special treatments referred to in a, b of paragraph 3 Article 5 of the Law on Import and Export Duties, they will be subject to the ordinary duty rate which equals as much as 150% of the incentive customs duty rate stated in the Appendix II of the Decree No. 125/2017/ND-CP .
The Decision No. 45/2017/QD-TTg will enter into force from January 1, 2018.
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