Remarks on schedule of preferential import tariffs according to Decree No. 26/2023/ND-CP
- Preferential import duty rates imposed on Ethanol mentioned in headings 2207.20.11 and 2207.20.19 are cut from 15% to 10%.
- The preferential import duty rate of 50% is applied to all subheadings of heading 24.04 “Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body.” (new heading added to the ASEAN Harmonized Tariff Nomenclature (AHTN), 2017 edition, including products used to e-cigarettes).
- Preferential import duty rates imposed on articles of subheadings 2710.12.40, 2710.12.50, 2710.12.60, 2710.12.70, 2710.12.80, 2710.12.91, 2710.12.92, 2710.12.99 are reduced from 20% to 10%.
- Preferential import duty rates imposed on articles mentioned in subheadings 2710.19.90 and 2710.20.00 are cut from 5% to 0%.
- Import duty rates imposed on articles of new pneumatic tires, of rubber, of a kind used on buses or trucks mentioned in subheadings 4011.20.11, 4011.20.12, 4011.20.13, 4011.20.19 are reduced from 25% to 20%.
- Subheadings and headings of Chapter 98 including 9801.00.00, 9803.00.00, 9804.23 and 9804.14 are deleted due to the same description with goods included in 97 previous Chapters.
- List of articles of heading 98.21 is restructured in a direction of deleting subheadings that import duty rates imposed on them stated in Chapter 98 are the same as preferential import duty rates mentioned in 97 previous Chapters and subheadings of heading 98.21 on which 7% duty rate is imposed are retained.
- Subheading 9845.10.00 “-Fully tempered glass – FT (high strength, impact-resistant durability is 5-8 times higher than normal glass, thermal shock resistance is 3 times higher than normal glass)” of subheading 7007.11.10 is deleted; and the description of subheading 9845.20.00 is changed into "-safe glass (6 to 12 mm thick/laminated glass for increased durability and limit to UV rays), used for trucks and buses of headings 87.02 and 87.04”
- Articles of used inflatable tires mentioned in subheadings 9849.13.20, 9849.13.31, 9849.13.39, 9849.13.40, 9849.13.51 and 9849.13.59 of heading 98.49 are deleted.
For more details, see Official Dispatch No. 3173/TCHQ-TXNK dated June 21, 2023.
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