Decision No. 15/2023/QD-TTg

DECISION

ON THE APPLICATION OF ORDINARY DUTY RATES TO IMPORTED GOODS

Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law amending and supplementing a number of articles of the Law on Organization of the Government and the Law on Organization of Local Government dated November 22, 2019;

Pursuant to the Law on Export and Import Duties dated April 6, 2016;

Pursuant to Decree No. 26/2023/ND-CP dated May 31, 2023 of the Government providing for the Export Tariff, the Preferential Import Tariff, the List of goods and the absolute duty rates, mixed duties, and out-of-quota import duties;

At the proposal of the Minister of Finance;

The Prime Minister decides:

Article 1. Scope of regulation

This Decision provides for the application of ordinary duty rates to imported goods as prescribed at Point c, Clause 3, Article 5 of the Law on Export and Import Duties.

Article 2. Subjects of application

1. Owners of exported and imported goods.

2. Organizations and individuals having rights and obligations related to the export and import of goods.

3. Customs authorities and customs officers.

4. Other agencies, organizations and individuals in the implementation of export and import duty policy under the provisions of the Law on Export and Import Duties.

Article 3. Application of ordinary duty rates to imported goods

1. The Ordinary Import Duty Tariff for imported goods promulgated together with this Decision comprises:

a) The List (description of goods and 8-digit commodity code) of items with a preferential import duty rate of 0% specified in Section I and Section II, Appendix II of Decree No. 26/2023/ND-CP dated May 31, 2023 of the Government providing for the Export Tariff, the Preferential Import Tariff, the List of goods and the absolute duty rates, mixed duties, and out-of-quota import duties.

b) The ordinary duty rate specified for each item in the Ordinary Import Duty Tariff for imported goods specified in the Appendix promulgated together with this Decision.

2. For imported goods not named in the List of the Ordinary Import Duty Tariff in the Appendix promulgated together with this Decision, and not falling under the case of imported goods subject to preferential duty rates or special preferential duty rates as prescribed at Points a and b, Clause 3, Article 5 of the Law on Export and Import Duties dated April 6, 2016, the applicable ordinary duty rate shall be 150% of the preferential import duty rate of the corresponding item specified in Appendix II of Decree No. 26/2023/ND-CP dated May 31, 2023 of the Government.

Article 4. Effect and organization of implementation

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

2. To annul Decision No. 36/2016/QD-TTg dated September 1, 2016 of the Prime Minister on the application of ordinary duty rates to imported goods; Decision No. 45/2017/QD-TTg dated November 16, 2017 of the Prime Minister amending and supplementing Decision No. 36/2016/QD-TTg; Decision No. 28/2019/QD-TTg dated September 16, 2019 of the Prime Minister amending and supplementing Article 2 of Decision No. 45/2017/QD-TTg.

3. Ministers, Heads of ministerial-level agencies, Heads of Government-attached agencies, Chairpersons of the People's Committees of provinces and centrally-run cities, and related organizations and individuals shall be responsible for implementing this Decision.