Decision No. 15/2023/QĐ-TTg on the application of standard tax rates for imported goods

Pursuant to …;

Regulations on the application of general import tax rates for imported goods

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Pursuant to the Law on Government Organization dated June 19, 2015; and the Law Amending and Supplementing Certain Provisions of the Law on Government Organization and the Law on Local Administration dated November 22, 2019;

Pursuant to the Export Tax, Import Tax Law dated April 6, 2016;

Pursuant to Decree No. 26/2023/NĐ-CP dated May 31, 2023 of the Government stipulating the Export Tax Tariff, Preferential Import Tax Tariff, List of Goods and Rates of Absolute Taxes, Mixed Taxes, and Import Taxes outside Quota Limits;

At the proposal of the Minister of Finance;

The Prime Minister issues this Decision to regulate the application of general import tax rates for imported goods.

Article 1. Scope of Regulation

This Decision regulates the application of general import tax rates for imported goods as provided for in Point c, Clause 3, Article 5 of the Law on Export Tax and Import Tax.

Article 2. Applicability

1. Exporters and importers.

2. Organizations and individuals with rights and obligations related to export and import activities.

3. Customs authorities and customs officers.

4. Other agencies, organizations, and individuals when implementing export tax and import tax policies as stipulated in the Law on Export Tax and Import Tax.

Article 3. Application of general import tax rates for imported goods

1. The General Import Tax Tariff for imported goods attached to this Decision includes:

a) The list (description of goods and 8-digit commodity code) of items subject to preferential import tax rates of 0% as stipulated in Section I and Section II of Appendix II to Decree No. 26/2023/NĐ-CP dated May 31, 2023 of the Government stipulating the Export Tax Tariff, Preferential Import Tax Tariff, List of Goods and Rates of Absolute Taxes, Mixed Taxes, and Import Taxes outside Quota Limits.

b) The general tax rate specified for each item in the General Import Tax Tariff for imported goods as stipulated in the Appendix attached to this Decision.

2. Imported goods not listed in the list of the General Import Tax Tariff in the Appendix attached to this Decision and not falling under the cases of imported goods subject to preferential tax rates or special preferential tax rates as stipulated in Points a and b, Clause 3, Article 5 of the Law on Export Tax and Import Tax dated April 6, 2016 shall be subject to a general tax rate equal to 150% of the preferential import tax rate of each corresponding item as stipulated in Appendix II to Decree No. 26/2023/NĐ-CP dated May 31, 2023 of the Government.

Article 4. Effectiveness and Implementation

1. This Decision takes effect from July 15, 2023.

2. Abolish Decision No. 36/2016/QĐ-TTg dated September 1, 2016 of the Prime Minister regulating the application of general import tax rates for imported goods; Decision No. 45/2017/QĐ-TTg dated November 16, 2017 of the Prime Minister amending and supplementing Decision No. 36/2016/QĐ-TTg; and Decision No. 28/2019/QĐ-TTg dated September 16, 2019 of the Prime Minister amending and supplementing Article 2 of Decision No. 45/2017/QĐ-TTg.

3. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial and centrally-administered city People's Committees, and relevant organizations and individuals are responsible for implementing this Decision./.