From September 1, 2016, the application of export tariff schedules and preferential import tariff schedules; special preferential import tariff schedules; and ordinary tax rates for imported goods in Vietnam is specified in the following legislative documents:
Article table of contents
1. Decision 36/2016/QD-TTg stipulates the application of ordinary import duties for imported goods in Vietnam.
Imported goods applying the ordinary import duty schedule include:
- A list (descriptions and 8-digit codes) of articles to which 0% import duty is applied as specified in Sections I and II of the Government's Decree No. 122/2016/ND-CP.
- Ordinary rate of import duty on each article in the schedule.
Ordinary duties on imports that are not listed in the Appendix enclosed herewith and are not eligible for concessional duties or special concessional duties specified in Clause a and b Article 5 of the Law on Export and import duties No. 107/2016/QH13 shall be equal to 150% of the concessional duty rates on corresponding articles specified in Appendix II of Decree No. 122/2016/ND-CP.
2. Decree 122/2016/ND-CP on schedules of export tariffs and preferential import tariffs, list of goods and their fixed tariffs, compound duties, and out-of-quota import tariffs (replacing 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).
The following Annexes are attached to this Decree:
- Annex I – Schedule of export tariff according to the Directory for taxable products (hereinafter referred to as “export tariff schedule”).
- Annex II – preferential import tariff schedule according to the Directory for taxable products (hereinafter referred to as “preferential import tariff schedule “).
- Annex II- List of goods and schedules of fixed tariffs and compound tariffs on used cars for transport of passengers of not exceeding 15 people (including driver)0}
- Annex IV – List of goods and schedule of out-of-quota import tariffs thereon
The special preferential import tariff schedules of Vietnam under the Free Trade Agreements that Vietnam has signed:
| No. | Document | Replaced Document | Effective Date |
|---|---|---|---|
| 1 | Decree 124/2016/ND-CP on special preferential import tariff schedule to implement the Bilateral Trade Agreement between Vietnam - Laos | Circular 216/2015/TT-BTC | September 01, 2016 |
| 2 | Decree 125/2016/ND-CP on Vietnam's special preferential import tariff schedule to implement the Agreement between Vietnam - Japan on Economic Partnership for the period of 2016-2019 | Circular 25/2015/TT-BTC | September 01, 2016 |
| 3 | Decree 126/2016/ND-CP on Vietnam's special preferential import tariff schedule to implement the ASEAN - India Trade in Goods Agreement for the period of 2016-2018 | Circular 169/2014/TT-BTC | September 01, 2016 |
| 4 | Decree 127/2016/ND-CP on Vietnam's special preferential import tariff schedule to implement the ASEAN - Australia - New Zealand Free Trade Area Agreement for the period of 2016-2018 | Circular 168/2014/TT-BTC | September 01, 2016 |
| 5 | Decree 128/2016/ND-CP on Vietnam's special preferential import tariff schedule to implement the ASEAN - China Trade in Goods Agreement for the period of 2016-2018 | Circular 166/2014/TT-BTC | September 01, 2016 |
| 6 | Decree 129/2016/ND-CP on Vietnam's special preferential import tariff schedule to implement the ASEAN Trade in Goods Agreement for the period of 2016-2018 | Circular 165/2014/TT-BTC | September 01, 2016 |
| 7 | Decree 130/2016/ND-CP on Vietnam's special preferential import tariff schedule to implement the ASEAN - Korea Trade in Goods Agreement for the period of 2016-2018 | Circular 44/2015/TT-BTC Circular 167/2014/TT-BTC |
September 01, 2016 |
| 8 | Decree 131/2016/ND-CP on Vietnam's special preferential import tariff schedule to implement the Vietnam - Korea Free Trade Agreement from 2016 to 2018 | Circular 201/2015/TT-BTC | September 01, 2016 |
| 9 | Decree 132/2016/ND-CP on Vietnam's special preferential import tariff schedule to implement the Free Trade Agreement between Vietnam - Chile from 2016 to 2018 | Circular 162/2013/TT-BTC | September 01, 2016 |
| 10 | Decree 133/2016/ND-CP on Vietnam's special preferential import tariff schedule to implement the ASEAN - Japan Comprehensive Economic Partnership Agreement for the period of 2016-2019 | Circular 24/2015/TT-BTC | September 01, 2016 |
Detailed export-import tariff schedules applicable from September 01, 2016 may be found in the appendices attached to the aforementioned documents.
- Key word:
- Export - Import Tariff Schedules
- Vietnam
