Scope and regulated entities
- Scope: Decision No. 15/2023/QD-TTg provides for the application of ordinary import duties according to Point c Clause 3 Article 5 of the Law on Export and Import Duties 2016, specifically:
- Regulated entities:
+ Owners of imports and exports;
+ Organizations and individuals with rights and obligations related to goods export and import;
+ Customs authorities and customs officials;
+ Relevant agencies, organizations, and individuals when performing policies on import and export duties according to the Law on Export and Import Duties 2016.
- The ordinary import duty tariff enclosed with Decision No. 15/2023/QD-TTg includes:
+ A list (descriptions and 8-digit codes) of goods with 0% preferential import duty rates prescribed in Sections I and II of Appendix II of Decree No. 26/2023/ND-CP on import tariffs and preferential import tariffs, list of goods and its fixed duties, mixed duties, and out-quota import duties.
+ Ordinary import duty rates applicable to each item in the ordinary import duty tariff in the Appendix enclosed with Decision No. 15/2023/QD-TTg.
- Regarding imports not included in the list of the ordinary import duty tariff in the Appendix enclosed with Decision No. 15/2023/QD-TTg and not subject to cases of imports subject to preferential duties or special preferential duties according to Points a and b Clause 3 Article 5 of the Law on Export and Import Duties 2016, an ordinary import duty rate equal to 150% of the preferential import duty rates applicable to each corresponding item in Appendix II of Decree No. 26/2023/ND-CP shall be applied.
See more details in Decision No. 15/2023/QD-TTg of the Prime Minister of Vietnam, effective as of July 15, 2023.
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