A DECISION.

THE REGULATION OF ORDINARY TAX RATE APPLIES TO IMPORTED GOODS.

Government Law Base. 76 /2015/QH13 June 19, 2015;

Export Tax Law Base, import tax No. 107 /2016/QH on April 6, 2016;

At the suggestion of the Minister of Finance,

The Prime Minister issued the decision to stipulate the adoption of ordinary tariffs on imported goods.

What? 1. The Adjustment Range

The decision stipulated that the adoption of ordinary tax rates on imported goods prescribed at Section 3 Article 5 the export tax law, the import tax.

What? 2. Subject applies

1. Import of export, import.

2. Organization, individual rights and obligations related to export activity, import of goods.

3. Customs Enforcement, Customs Enforcement.

4. Agency, organization, other individual when implementing the export tax policy, the import tax by the provisions of the export tax law, the import tax.

What? 3. The adoption of conventional tax rates on imported goods

1. The usual import tax rate for imported goods issued with this Decision includes:

a) Catalogue (a description of the goods and code 08 digits) of the items that have a preferable 0% preferable import tax rate at Section I, Section II Annex II Decree No. 122 /2016/NĐ-CP of the Government rules the export tax, Preferable Import Duties, List The commodity item and the absolute tax rate, mixed tax, import tax beyond the customs tax quota.

b) The normal rate of tax is specified for each item at the usual tax expression for the import goods specified in the appendix issued with this Decision.

2. Import goods do not have a name in the category of the usual Import Tax Chart at the applicable appendix issued by this Decision and does not belong to the case of import goods applying preferable tax or special preferable tax rates in accordance with regulations. at paragraph a, b Article 5 Tax Law exports, import number 107 /2016/QH13 Then you apply the standard tax rate of 150% of the preferable rate of import of each item in the United States. 122 /2016/ND-CP September 1, 2016 The government rules out the export tax, the preferable import tax, the Department of Goods and the absolute tax rate, mixed taxes, import taxes off the tariff quota.

What? 4. Organization

1. This decision has been in effect since 1 September 2016.

2. The ministers, the chief of the government, the Head of the Government, the Chairman of the Government, the Chairman of the People's Committee, the Central City of the Central Committee, is responsible for this decision.