Decision No. 45/2017/QĐ-TTg amends and supplements the provisions on the application of ordinary tax rates for imported goods not included in the preferential list. The ordinary tax rate is adjusted to increase to 150% of the preferential import tax rate.
适用范围
Importers, customs authorities
要点
- Goods not listed in the General Tariff Schedule and not subject to preferential or special preferential tax rates → apply the ordinary tax rate at 150% of the preferential import tax rate (Article 3).
- The list of items with a preferential import tax rate of 0% is stipulated in Appendix II of Decree No. 125/2017/NĐ-CP (Point a Clause 1 Article 3).
- This Decision replaces the Appendix on ordinary tax rates issued together with Decision No. 36/2016/QĐ-TTg.
- Effective from January 1, 2018 (Article 3).
- Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial People's Committees under central cities, and related organizations and individuals are responsible for implementing this Decision.
🌐 本文件的社会影响
- Increase in state budget revenue from applying higher tax rates for non-preferential imported goods.
- Increased financial burden on enterprises importing goods not included in the preferential list.
- Improve management and market regulation mechanisms for imports.
❓ 常见问题
Imported goods not listed in the General Tariff Schedule will be subject to what tax rate?
Apply the ordinary tax rate at 150% of the preferential import tax rate of each corresponding item.
Where is the list of items with a preferential import tax rate of 0% specified?
Specified in Appendix II of Decree No. 125/2017/NĐ-CP.
When does this Decision take effect?
Effective from January 1, 2018.
全文
Pursuant to …;
Amending and supplementing Decision No. 36/2016/QĐ-TTg dated September 1, 2016 of the Prime Minister on the application of general import tax rates for imported goodsThe Prime Minister promulgates this Decision to amend and supplement Decision No. 36/2016/QĐ-TTg dated September 1, 2016 of the Prime Minister on the application of general import tax rates for imported goods.Article 1. Amend Point a Clause 1 and Clause 2 of Article 3 as follows:
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Pursuant to the Law on Government Organization dated June 19, 2015;
Pursuant to the Law on Export Duties and Import Duties dated April 6, 2016;
At the proposal of the Minister of Finance;
1. Point a Clause 1 of Article 3 is amended as follows:
"a) The list (description of goods and 8-digit commodity code) of goods with preferential import tax rate of 0% as specified in Section I, Section II of Appendix II of Decree No. 125/2017/NĐ-CP dated November 16, 2017 amending and supplementing Decree No. 122/2016/NĐ-CP dated September 1, 2016 of the Government on the Export Tax Schedule, Preferential Import Tax Schedule, List of Goods and Absolute Tariff Rates, Mixed Tariff Rates, Non-quota Import Tariff Rates."
2. Clause 2 of Article 3 is amended as follows:
"2. Imported goods not listed in the General Import Tax Rate Schedule at Appendix attached hereto and not falling under the cases of imported goods applying 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 apply a general tax rate of 150% of the preferential import tax rate of each corresponding item as specified in Appendix II of Decree No. 125/2017/NĐ-CP dated November 16, 2017 of the Government."
Replace the Appendix on general import tax rates for imported goods issued together with Decision No. 36/2016/QĐ-TTg dated September 1, 2016 of the Prime Minister with the Appendix issued together with this Decision.
Article 3. Effectiveness and Implementation
Article 2. 1. This Decision takes effect from January 1, 2018.
2. Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairpersons of People's Committees of provinces and centrally-run cities, and related organizations and individuals are responsible for implementing this Decision./.
1. This Decision shall take effect from January 1, 2018.
2. The Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of provincial People's Committees under central cities, and related organizations and individuals are responsible for implementing this Decision./.
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