The Prime Minister's Decision stipulating the application of normal tax rates to imported goods

On 31/5/2023, the Prime Minister issued the Decision No. 15/2023/QD-TTg stipulating the application of normal tax rates to imported goods.

Accordingly, this Decision stipulates the application of normal tax rates to imported goods as prescribed at Point c, Clause 3, Article 5 of the Law on Import Tax and Export Tax.

The subjects of application include: Owners of imported and exported goods; Organizations and individuals have rights and obligations related to goods import and export activities; Customs authorities, customs officials; Other agencies, organizations and individuals when implementing export tax and import tax policies in accordance with the Law on Import Tax and Export Tax.

The normal import tax rates for imported goods promulgated together with this Decision include:

The list (commodity description and 08-digit code) of items with preferential import tax rate of 0% specified in Section I, Section II, Appendix II of the Decree No. 26/2023/ND of the Government dated May 31, 2023 stipulating the Preferential Export and Import Tariff, the List of goods and the absolute tax rate, mixed tax, and import tax outside the tariff quota.

The normal tax rates prescribed for each item in the normal import tax rates for imported goods are specified in the Appendix issued together with this Decision.

The imported goods are not included in the List of normal import tax rates in the Appendix issued with this Decision and do not fall into the case of imported goods subject to preferential tax rates or special preferential tax rates in accordance with the provisions of Points a and b, Clause 3, Article 5 of the Law on Import Tax and Export Tax dated April 6, 2016, the normal tax rate equal to 150% of the preferential import tax rate of each corresponding item shall be applied in accordance with the provisions of Appendix II of the Decree No. 26/2023/ND-CP dated May 31, 2023 of the Government.

The Decision No. 15/2023/QD-TTg takes effect from July 15, 2023.

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