Decree No. 101/2021/ND-CP dated November 15th, 2021 of the Government on amendments to the Government’s Decree No. 122/2016/ND-CP dated September 01, 2016 and Decree No. 57/2020/ND-CP on amendments to the Government’s Decree No. 122/2016/ND-CP dated September 01, 2016 on export tariff and import tariff schedules, lists of commodities, absolute, mixed and out-of-quota import duty rates, and to the Decree No. 125/2017/ND-CP dated November 16, 2017 on amendments to Decree No. 122/2016/ND-CP

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.