Guidance on the Application of Import Tax Rates

16:21, 11/07/2024

The General Department of Customs issues Official Dispatch 8600/TCHQ-TXNK providing guidance on the implementation of import tax rates as follows:

- Imported goods (IG) under the provision of Point a, Clause 3 of the Law on Export and Import Duties 2016: Apply preferential tax rates in Section I, Section II, Section II Appendix II of Decree 122/2016/ND-CP.- IG under the provision of Point b, Clause 3, Article 5 of the Law on Export and Import Duties 2016: Apply special preferential tax rates under the Decrees providing Vietnam’s preferential import tariffs to implement Free Trade Agreements;- IG under the provision of Point c, Clause 3, Article 5 of the Law on Export and Import Duties 2016 (not under the above two cases): Apply ordinary tax rates:- 5% for goods listed in the Appendix issued with Decision 36/2016/QD-TTg;- 150% of the preferential import tax rate for goods listed in Section I, Section II, Section III Appendix II issued with Decree 122/2016/ND-CP.

Official Dispatch 8600/TCHQ-TXNK issued on September 07, 2016.

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