The contents about preferential export/import duty (MFN) amended, supplemented at this Decree include:
- Adjustment to export duty rate and import duty rate applicable to some goods items (sand, stone, dolomite, articles of jewellery, building materials, oil, etc. (the details are provided at Appendix I and Appendix II enclosed with this Decree.
- Addition of some goods items entitled to specific preferential import tax rates according to chapter 98 (Oil seeds and oleaginous fruits suitable for planting; Engine ECU, of a kind used for motor vehicles; Dermal fillers; scar cream, etc.)
- Amendments to criteria for determination, how to declare codes and export duty rates of exports processed from natural resources and minerals in heading 211 at the Export Tariff Schedule.
- Amendments to criteria for entitlement to the preferential import duty rate of 0% for auto components imported for domestic assembly.
This Decree takes effect from December 30th, 2021.
To abrogate clause 3 Article 4 of Decree No. 122/2016/ND-CP dated September 1st, 2016.
|Published||Vietlaw's Newsletter No. 538|