To amend and supplement a number of articles on the Export Tariff Schedule and Preferential Import Tariff Schedule

Accordingly, for mineral or chemical fertilizers containing nitrogen (item code 31.02), the Government stipulates: Urea, whether or not in aqueous solution (item code 3102.10.00); ammonium sulfate (item code 3102.21.00); others (item code 3102.29.00); mixtures of ammonium nitrate with calcium carbonate or other inorganic substances not being fertilizers (item code 3102.40.00); sodium nitrate (item code 3102.50.00); double salts and mixtures of calcium nitrate and ammonium nitrate (item code 3102.60.00); mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution (item code 3102.80.00); others, including mixtures not specified in the previous subheadings (3102.90.00) have an export tax rate of 5%.

The Government also stipulates that Ammonium nitrate with NH4NO3 content > 98.5% (item code 3102.30.00.10) has a tax rate of 0%; other (item code 3102.30.00.90) tax rate is 5%.

Export tax on unwrought zinc; unwrought tin is regulated as follows: Zinc, not alloyed with a zinc content of 99.99% or more by weight (item code 7901.11.00); zinc, not alloyed with a zinc content of less than 99.99% by weight (item code 7901.12.00); zinc alloy (item code 7901.20.00) export tax rate is 10%.

Unwrought tin (item code 80.01), of which tin, not alloyed (item code 8001.10.00); tin alloy (item code 8001.20.00) has an export tax rate of 10%.

In the Decree, the Government stipulates that products containing tobacco leaves, reconstituted tobacco, nicotine, or tobacco leaf substitutes or nicotine substitutes, used for smoking without burning; other nicotine-containing products used to load nicotine into the human body (item code 24.04) have the following import tax rates:

Products used for smoking without burning containing tobacco leaves or reconstituted tobacco (item code 2404.11.00); other types, containing nicotine (item code 2404.12); liquid or gel for electronic cigarettes (item code 2404.12.10); other types (item code 2404.12.90); containing tobacco leaf substitutes (item code 2404.19.10); containing nicotine substitutes (item code 2404.19.20); nicotine chewing gum (item code 2404.91.10); nicotine patches (item code 2404.92.10) ... have an import tax rate of 50%.

In addition, electronic devices for electronic cigarettes and similar personal vaporizers (item code 8543.40.00) have an import tax rate of 50%.

The Decree clearly states that the preferential import tax rate for items in group 24.04, items with the code HS 8543.40.00 mentioned above is applied in cases that these items are permitted to be imported into Vietnam according to the provisions of law.

The Decree takes effect from December 16, 2024.