Decision No. 36/2016/QĐ-TTg on the application of normal tariff rates for imported goods

DECISION

REGULATING THE APPLICATION OF NORMAL DUTY RATES FOR IMPORTED GOODS

Pursuant to the Law on Government Organization No. 76/2015/QH13 dated June 19, 2015;

Pursuant to the Law on Export Duties and Import Duties No. 107/2016/QH dated April 6, 2016;

At the proposal of the Minister of Finance,

The Prime Minister issues this Decision regulating the application of normal duty rates for imported goods.

Article 1. Scope of Regulation

This Decision regulates the application of normal duty rates for imported goods as provided in Point c, Clause 3, Article 5 of the Law on Export Duties and Import Duties.

Article 2. Subjects of Application

1. Owners of exported or imported goods.

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

3. Customs authorities, customs officers.

4. Other agencies, organizations, and individuals when implementing the export duty and import duty policies as prescribed by the Law on Export Duties and Import Duties.

Article 3. Application of Normal Duty Rates for Imported Goods

1. The list of normal import duty rates for imported goods attached to this Decision includes:

a) List (description of goods and 8-digit commodity code) of items with preferential import tariff rate of 0% as stipulated in Section I, Section II of Appendix II to Decree No. 122/2016/NĐ-CP of the Government regulating Export Tariff, Preferential Import Tariff, List of Goods and Absolute Tax Rates, Mixed Tax Rates, and Non-quota Import Duties.

b) The normal duty rates prescribed for each item in the list of normal import duty rates for imported goods as stipulated in the appendix attached to this Decision.

2. Imported goods not listed in the List of normal import duty rates at the appendix attached to this Decision and not falling under the cases of imported goods subject to preferential or special preferential tariff rates as provided in Clause a, b, Article 5 of Law No. 107/2016/QH13 on Export Duties and Import Duties shall be subject to normal duty rate equal to 150% of the preferential import tariff rate for each corresponding item prescribed in Appendix II to Decree No. 122/2016/NĐ-CP dated September 1, 2016 of the Government regulating Export Tariff, Preferential Import Tariff, List of Goods and Absolute Tax Rates, Mixed Tax Rates, and Non-quota Import Duties.

Article 4. Implementation

1. This Decision takes effect from September 1, 2016.

2. The Ministers, Heads of ministerial-level agencies, Heads of government agencies, and Chairpersons of provincial People's Committees directly under the central government are responsible for implementing this Decision./.