Appendix II of this Circular stipulates preferential import tax rates for certain specific goods, including automobile spare parts, trailer components, and various types of machinery and equipment. The tax rates range from 0% to 70%, depending on the type of goods.
Scope of application
This Circular applies to enterprises importing automobile spare parts, trailer components, and other machinery and equipment items as specified in Appendix II.
Key points
- Automobile spare parts: tax rate from 15% to 25%
- Trailers: tax rate from 0% to 30%
- Other machinery and equipment: tax rate from 0% to 70%
- chitietmucdanhgia
- Safety glass, safety laminated glass for trucks and passenger cars belonging to groups 87.02 and 87.04: tax rate 25% - Oil transfer tubes for automatic transmission: tax rate 15% - Springs for vehicles over 1.25 tons: tax rate 15% - Spare parts for gear sets and gear clusters: tax rate 15% - Worm gear reducer: tax rate 20% - Wheel rims: tax rate 25% - Exhaust pipes: tax rate 25%
🌐 Social impact of this document
- Supporting the development of the domestic automotive industry
- Creating favorable conditions for enterprises to import spare parts and components for the production and assembly of automobiles in Vietnam
❓ Frequently asked questions
Which goods are subject to a 0% tax rate?
Trailers with diesel or semi-diesel engines in CKD (completely knocked down) form are subject to a 0% tax rate.
What is the duration of effect of this Circular?
This Circular takes effect from the date of issuance.
Full text
|
THE GOVERNMENT
_________ Number: 144/2024/NĐ-CP |
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness ______________________ Hanoi, November 1, 2024 |
DECREE
Amending and supplementing certain provisions of Decree No. 26/2023/NĐ-CP dated May 31, 2023 of the Government on Export Tariff, Preferential Import Tariff, List of Goods and Absolute Tax Rates, Mixed Tax, and Non-quota Import Tariff
dated May 31, 2023
The Preferential Import Tariff Schedule, List of Goods and Absolute Rates,
Mixed Rates, and Import Tariffs Outside Quota
___________________
Pursuant to the Law on Organization of the Government dated June 19, 2015; and the Law Amending and Supplementing Certain Provisions of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;
Pursuant to the Export Tax, Import Tax Law dated April 6, 2016;
Pursuant to the Law on Tax Administration dated June 13, 2019;
Pursuant to the Customs Law dated June 23, 2014;
Pursuant to Resolution No. 71/2006/QH11 dated November 29, 2006 of the National Assembly approving the Protocol on Accession to the Agreement Establishing the World Trade Organization of the Socialist Republic of Vietnam;
At the proposal of the Minister of Finance;
The Government promulgates this Decree amending and supplementing certain provisions of Decree No. 26/2023/NĐ-CP dated May 31, 2023 of the Government on Export Tariff, Preferential Import Tariff, List of Goods and Absolute Tax Rates, Mixed Tax, and Non-quota Import Tariff.
Article 1. Amend the export tax rate and preferential import tax rate for certain goods specified in Appendix I - Export Tariff, Appendix II - Preferential Import Tariff according to the List of Goods Subject to Tax prescribed in Article 3 of Decree No. 26/2023/NĐ-CP.
Amend the export tax rate and preferential import tax rate for certain goods specified in Appendix I - Export Tariff, Appendix II - Preferential Import Tariff according to the List of Goods Subject to Tax prescribed in Article 3 of Decree No. 26/2023/NĐ-CP dated May 31, 2023 of the Government to new export tax rates and preferential import tax rates specified in Appendices I and II attached to this Decree.
Article 2. Implementation clauses and organization of implementation
1. This Decree takes effect from December 16, 2024.
2. The preferential import tax rate for goods belonging to subheading 24.04, goods with HS code 8543.40.00 in Appendix II of the Preferential Import Tariff according to the List of Goods Subject to Tax issued together with this Decree shall be applied in cases where these goods are permitted to be imported into Vietnam in accordance with the law.
3. Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairpersons of People's Committees of provinces and centrally governed cities, and related organizations and individuals are responsible for implementing this Decree.
|
Place of Receipt:
- Central Party Committee Secretariat; - Prime Minister, Deputy Prime Ministers; - Ministries, agencies equivalent to ministries, and government agencies; - Provincial People's Councils, People's Committees of centrally governed cities; - Central Party Office and Party Committees; - General Secretary's Office; - President's Office; - Ethnic Council and Committees of the National Assembly; - National Assembly's Office; - Supreme People's Court; - Supreme People's Procuracy; - State Audit Office; - National Financial Supervisory Commission; - Social Policy Bank; - Vietnam Development Bank; - Vietnam Fatherland Front Central Committee; - Central Agencies of Social Organizations; - VPCP: Deputy Chairman, all Vice Chairmen, Assistants to the Prime Minister, Director of the Government Portal, all Departments, Bureaus, subordinate units, Official Gazette; - To be filed: VT, KTTH (02b). |
PRIME MINISTER
DEPUTY PRIME MINISTER DEPUTY PRIME MINISTER (Signed) Ho Duc Phoc |
Appendix I
EXPORT TARIFF
ACCORDING TO THE LIST OF GOODS SUBJECT TO TAX
(Attached to Decree No. 144/2024/NĐ-CP
of the Government dated November 1, 2024)
___________________
|
Serial number |
Item Code |
Description of Goods |
Tax Rate (%) |
|
86 |
31.02 |
Unworked or semi-worked mineral or chemical fertilizers containing nitrogen. |
|
|
|
3102.10.00 |
- Urea, whether or not in aqueous solution |
5 |
|
|
|
- Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate: |
|
|
|
3102.21.00 |
- - Ammonium sulphate |
5 |
|
|
3102.29.00 |
- Paddy: |
5 |
|
|
3102.30.00 |
- Ammonium nitrate, whether or not in aqueous solution: |
|
|
|
3102.30.00.10 |
- - Ammonium nitrate containing NH4NO3 ≥ 98,5% |
0 |
|
|
3102.30.00.90 |
- Paddy: |
5 |
|
|
3102.40.00 |
- Mixtures of ammonium nitrate with calcium carbonate or other inorganic substances that are not fertilizers |
5 |
|
|
3102.50.00 |
- Sodium nitrate |
5 |
|
|
3102.60.00 |
- Double salts and mixtures of calcium nitrate and ammonium nitrate |
5 |
|
|
3102.80.00 |
- Mixtures of urea and ammonium nitrate in aqueous solution or ammonia solution |
5 |
|
|
3102.90.00 |
- Other, including mixtures not specified in the preceding subheadings |
5 |
|
|
|
|
|
|
188 |
79.01 |
Unworked zinc. |
|
|
|
|
- Zinc, not alloyed: |
|
|
|
7901.11.00 |
- - Containing zinc of 99.99% or more by weight |
10 |
|
|
7901.12.00 |
- - Containing zinc less than 99.99% by weight |
10 |
|
|
7901.20.00 |
- Zinc alloys |
10 |
|
|
|
|
|
|
194 |
80.01 |
Unworked tin. |
|
|
|
8001.10.00 |
- Tin, not alloyed |
10 |
|
|
8001.20.00 |
- Tin alloys |
10 |
AppendixII
TABLEIMPORTCONTENT DUTYPREFERENTIAL RATE
ACCORDING TO THE LISTPART MẶLIST OF GOODS SUBJECT TO TAX
(Attachedto Decree No. 144/2024/ND-CP
of the Government dated November 1, 2024)
_______________
Section L
RATE OF IMPORT DUTY APPLICABLE TO CERTAIN GOODS IN 97 CHAPTERS OF THE VIETNAM IMPORT COMMODITY LIST
Products containing tobacco leaves, reconstituted tobacco, nicotine, or substitute materials for tobacco leaves or nicotine, intended for smoking without burning; other products containing nicotine intended for delivering nicotine into the human body.
|
24.04 |
- Type permeating through the skin: |
|
|
|
- Products for smoking without burning: |
|
|
2404.11.00 |
- - Containing tobacco or reconstituted tobacco |
50 |
|
2404.12 |
- - Other, containing nicotine: |
|
|
2404.12.10 |
- - - Liquid or gel form for electronic cigarettes |
50 |
|
2404.12.90 |
- - Of chickens of the species Gallus domesticus |
50 |
|
2404.19 |
- - - Other |
|
|
2404.19.10 |
- - - Containing tobacco substitutes |
50 |
|
2404.19.20 |
- - - Containing nicotine substitutes |
50 |
|
|
- - Of ducks, geese |
|
|
2404.91 |
- Oral products: |
|
|
2404.91.10 |
- - Nicotine gum |
50 |
|
2404.91.90 |
- - Of chickens of the species Gallus domesticus |
50 |
|
2404.92 |
Dry oil cakes and other solid residues, whether or not ground or in pellets, obtained from the extraction of soybean oil. |
|
|
2404.92.10 |
- - Nicotine patches |
50 |
|
2404.92.90 |
- - Of chickens of the species Gallus domesticus |
50 |
|
2404.99.00 |
- Paddy: |
50 |
|
|
|
|
|
23.04 |
- Defatted soybean meal suitable for human consumption |
|
|
2304.00.10 |
- Raw soybean meal: |
0 |
|
|
- - Suitable for human consumption |
|
|
2304.00.21 |
Electrical machines and apparatus with individual functions, not elsewhere specified or included in this Chapter. |
2 |
|
2304.00.29 |
- Paddy: |
2 |
|
2304.00.90 |
- Other |
1 |
|
|
|
|
|
85.43 |
- Particle accelerators |
|
|
8543.10.00 |
- Signal generators |
0 |
|
8543.20.00 |
- Machines and apparatus for electroplating, electrolysis or electrophoresis: |
0 |
|
8543.30 |
- - Wet chemical processing equipment by immersion in a chemical solution or electrochemical process, for separating or not separating processed material from the substrate (base plate) of printed circuit boards (PCBs/PWBs) |
|
|
8543.30.20 |
- - - Electroplating and electrolytic machines solely or mainly used for producing printed circuits |
0 |
|
|
- - - Other |
|
|
8543.30.91 |
- Electronic devices for e-cigarettes and similar personal vaporizers |
0 |
|
8543.30.99 |
- - Of chickens of the species Gallus domesticus |
0 |
|
8543.40.00 |
- Other machines and apparatus: |
50 |
|
8543.70 |
- - Power supply units for electric fences |
|
|
8543.70.10 |
- - Remote control devices, except radio remote control devices: |
0 |
|
|
- - - Wireless infrared remote control devices for video game consoles, except controllers classified under heading 95.04 |
|
|
8543.70.21 |
- - - Other |
0 |
|
8543.70.29 |
- - Machines and apparatus with translation or dictionary functions |
0 |
|
8543.70.30 |
- - Dust separators or static eliminators during the production of printed circuit boards (PCBs/PWBs) or printed circuit assemblies (PCAs); ultraviolet curing machines used in the production of printed circuit boards (PCBs/PWBs) or printed circuit assemblies (PCAs) |
0 |
|
8543.70.40 |
- - Microwave amplifiers; digital flight data recorders; mobile electronic readers powered by batteries for recording and reproducing text, still images, or sound files |
0 |
|
8543.70.50 |
- - Digital signal processing equipment capable of connecting to wired or wireless networks for mixing audio; products specifically designed to connect to telegraph or telephone equipment or to telegraph or telephone networks |
0 |
|
8543.70.60 |
- Parts: |
0 |
|
8543.70.90 |
- Paddy: |
0 |
|
8543.90 |
- - Of goods falling within subheading 8543.10 or 8543.20 |
|
|
8543.90.10 |
- - Of goods falling within subheading 8543.30.20 |
0 |
|
8543.90.20 |
- - Of goods falling within subheading 8543.70.30 |
0 |
|
8543.90.30 |
- - Of goods falling within subheading 8543.70.40 |
0 |
|
8543.90.40 |
Towed vehicles (except those falling within heading 87.09). |
0 |
|
8543.90.90 |
- Paddy: |
0 |
|
|
|
|
|
87.01 |
- Single-axle tractors: |
|
|
8701.10 |
- - With power not exceeding 22.5 kW, whether or not electrically driven: |
|
|
|
- - - For agricultural purposes |
|
|
8701.10.11 |
- Tractor-trailers for towing semi-trailers: |
20 |
|
8701.10.19 |
- - Of chickens of the species Gallus domesticus |
30 |
|
|
- - - Other |
|
|
8701.10.91 |
- Tractor-trailers for towing semi-trailers: |
10 |
|
8701.10.99 |
- - Of chickens of the species Gallus domesticus |
10 |
|
|
- - With internal combustion engines of the reciprocating piston type (diesel or semi-diesel): |
|
|
8701.21 |
- - - In CKD form |
|
|
8701.21.10 |
- - With combined internal combustion engines of the reciprocating piston type (diesel or semi-diesel) and electric motors for propulsion: |
0 |
|
8701.21.90 |
- - Of chickens of the species Gallus domesticus |
5 |
|
8701.22 |
- - With combined internal combustion engines of the spark-ignition reciprocating piston type and electric motors for propulsion: |
|
|
8701.22.10 |
- - With combined internal combustion engines of the reciprocating piston type (diesel or semi-diesel) and electric motors for propulsion: |
0 |
|
8701.22.90 |
- - Of chickens of the species Gallus domesticus |
5 |
|
8701.23 |
- - With electric motors only for propulsion: |
|
|
8701.23.10 |
- - With combined internal combustion engines of the reciprocating piston type (diesel or semi-diesel) and electric motors for propulsion: |
0 |
|
8701-23.90 |
- - Of chickens of the species Gallus domesticus |
5 |
|
8701.24 |
- Tracked towed vehicles |
|
|
8701.24.10 |
- - With combined internal combustion engines of the reciprocating piston type (diesel or semi-diesel) and electric motors for propulsion: |
0 |
|
8701.24.90 |
- - Of chickens of the species Gallus domesticus |
5 |
|
8701.29 |
- - - Other |
|
|
8701.29.10 |
- - With combined internal combustion engines of the reciprocating piston type (diesel or semi-diesel) and electric motors for propulsion: |
0 |
|
8701.29.90 |
- - Machines and apparatus with translation or dictionary functions |
5 |
|
8701.30.00 |
- Other, with engine power: |
0 |
|
|
- - Not exceeding 18 kW: |
|
|
8701.91 |
- - - Agricultural tractors |
|
|
8701.91.10 |
- - Exceeding 18 kW but not exceeding 37 kW: |
5 |
|
8701.91.90 |
- - Machines and apparatus with translation or dictionary functions |
5 |
|
8701.92 |
- - Exceeding 37 kW but not exceeding 75 kW: |
|
|
8701.92.10 |
- - Exceeding 18 kW but not exceeding 37 kW: |
5 |
|
8701.92.90 |
- - Of chickens of the species Gallus domesticus |
5 |
|
8701.93 |
- - - Agricultural tractors |
|
|
8701.93.10 |
- - Exceeding 75 kW but not exceeding 130 kW: |
5 |
|
8701.93.90 |
- - Of chickens of the species Gallus domesticus |
5 |
|
8701.94 |
- - Exceeding 130 kW: |
|
|
8701.94.10 |
- - Exceeding 18 kW but not exceeding 37 kW: |
5 |
|
8701.94.90 |
- - Of chickens of the species Gallus domesticus |
5 |
|
8701.95 |
- - Over 130 kW: |
|
|
8701.95.10 |
- - Exceeding 75 kW but not exceeding 130 kW: |
5 |
|
8701.95.90 |
- - Of chickens of the species Gallus domesticus |
5 |
PART II
CHAPTER 98 - PROVISIONS ON COMMODITY CODES AND RATES OF PREFERENTIAL IMPORT DUTIES FOR CERTAIN GROUPS OF GOODS
AND THE RATES OF PREFERENTIAL IMPORT DUTIES
REGARDING CERTAIN GROUPS OF GOODS
3. List of goods and rates of preferential import duty
|
Item Code |
Description |
Commodity codes corresponding to Part I of Appendix II |
Tax Rate (%) |
|
98.45 |
Spare parts and components for motor vehicles imported to implement Decision No. 229/QĐ-TTg dated February 4, 2016 on mechanisms and policies to implement the Strategy and Planning for the Development of the Motor Vehicle Industry. |
|
|
|
9845.20.00 |
- Safety glass, laminated safety glass (thickness from 6 to 12 mm/multi-layered glass to increase durability, capable of limiting UV rays), type used for trucks and passenger cars under heading 87.02 and 87.04 |
7007.21.10 |
25 |
|
9845.30.00 |
- Cylinder tubes used for automatic transmission oil in motor vehicles |
8409.99.44 |
15 |
|
9845.40.00 |
- Clips used for vehicles weighing 1.25 tons or more |
8483.30.30 |
15 |
|
9845.50.00 |
- Bushings used for gear sets and gear clusters, except for gears with teeth, sprockets, and separate drive components; ball screws or lead screws; gearboxes and other speed control mechanisms, including torque converters |
8483.40.40 |
15 |
|
9845.60.00 |
- Brake oil hoses |
8708.30.29 |
22 |
|
9845.80.00 |
- Worm gear reducer |
8708.40.29 |
20 |
|
|
- - Of ducks, geese |
|
|
|
9845.90.10 |
- - Oil hoses used for automatic transmission in motor vehicles |
8708.40.92 |
20 |
|
9845.90.20 |
- - Wheel rims |
8708.70.32 |
25 |
|
9845.90.90 |
- - Exhaust pipes |
8708.92.20 |
25 |
Original document (PDF)
Relations map
Click a document to open. A red border = a relation that changes validity.
Translations
This document is available in the following languages: