Decree 122/2016 on the New Export and Import Tariff Schedule

16:58, 11/07/2024

the Government of Vietnam has just issued Decree 122/2016/ND-CP stipulating the Export Tariff, Preferential Import Tariff, List of Goods and their Corresponding Tax Rates, Mixed Tax Rates, and Out-of-quota Import Tariff.

Enacted together with the Decree:

- Appendix I: Export tariff schedule according to the list of taxable items;- Appendix II: Preferential import tariff schedule according to the list of taxable items;- Appendix III: List of goods and absolute tax rates, mixed taxes on used passenger cars with up to 15 seats (including the driver);- Appendix IV: List of goods and out-of-quota import tax rates for items subject to tariff quota regulations.

For detailed content, see Decree 122/2016/ND-CP effective from September 01, 2016, and concurrently repealing the following documents:

- Decision 36/2011/QD-TTg;- Circular 111/2012/TT-BTC;- Decision 24/2013/QD-TTg;- Circular 80/2014/TT-BTC;- Circular 182/2015/TT-BTC;- Circular 05/2016/TT-BTC;- Circular 16/2016/TT-BTC;- Circular 48/2016/TT-BTC;- Circular 25/2016/TT-BTC;- Circular 31/2016/TT-BTC;- Circular 51/2016/TT-BTC;- Circular 73/2016/TT-BTC;- Circular 98/2016/TT-BTC.

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