red-check Import, export Tariffs applicable from September 1st, 2016

Decree No. 122/2016/ND-CPstatus2 dated September 1st, 2016 of the Government on schedules of import tariff and preferential import tariff, list of goods and its flat tax, compound tariff, and out-of-quota import tariff
Posted: 5/9/2016 9:16:40 AM | Latest updated: 20/8/2022 11:07:58 AM (GMT+7) | LuatVietnam: 4049 | Vietlaw: 273

To issue together with this Decree the Tariffs and the List of goods, including:

1. The export Tariff according to the list of taxable goods items (Annex I)

2. The preferential import Tariff according to the list of taxable goods items (Annex II)

3. The list of goods and flat tax, mixed tax on used cars for transport of passengers of not exceeding 15 people

4. List of goods and schedule of out-of-quota import tariffs thereon

Accordingly, in comparison with the current import Tariff issued together with Circular No. 182/2015/TT-BTCstatus1 , the new Tariff is added Section III defining the preferential import tax rates on a number of articles under the WTO’s commitment in 2017, 2018 and 2019 onwards (Article 5)

With regard to import tariffs on used cars, pasenger cars not exceeding 09 people (including driver) with the cylinder capacity of less than 1,500cc and those from 10 to 15 seats (including driver’s seat), the flat tax according to Annex III of this Decree shall be imposed; the compound tax according to Annex III of this Decree shall be imposed on passenger cars not exceeding 09 seats (including driver’s seat) with the cylinder capacity of at least 1,500cc. The preferential import tariff rate of 150% shall be granted to trucks of exceeding 16 seats (including driver’s seat) and those with gross vehicle mass not exceeding 05 tones. Other cars shall be taxed at the tariff rate that equals one and a half of the preferential import tariff rate imposed on the brand-new cars of the same range (Article 7)

This Decree takes effect from September 1st, 2016

The Decree abolishes:

a) Decision No. 36/2011/QD-TTgstatus1 dated June 29th, 2011;

b) Decision No. 24/2013/QD-TTgstatus1 dated May 3rd, 2013;

c) Circular No. 111/2012/TT-BTCstatus1 dated July 4th, 2012;

d) Circular No. 80/2014/TT-BTCstatus1 dated June 23rd, 2014;

dd) Circular No. 182/2015/TT-BTCstatus1 dated November 16th, 2015;

e) Circular No. 05/2016/TT-BTCstatus1 dated January 13th, 2016;

g) Circular No. 16/2016/TT-BTCstatus1 dated January 21st, 2016;

h) Circular No. 25/2016/TT-BTCstatus1 dated February 16th, 2016;

i) Circular No. 31/2016/TT-BTCstatus1 dated February 23rd, 2016;

k) Circular No. 48/2016/TT-BTCstatus1 dated March 17th, 2016;

l) Circular No. 51/2016/TT-BTCstatus1 dated March 18, 2016;

m) Circular No. 73/2016/TT-BTCstatus1 dated May 20th, 2016;

n) Circular No. 98/2016/TT-BTCstatus1 dated June 29th, 2016.

Amendement notes
  • Clause 2 Article 4 and the annexes enclosed with this Decree shall be abrogated from January 1st, 2018. See more the new provisions at Decree No. 125/2017/ND-CPstatus2 dated November 16th, 2017;
  • See more the amendments and supplements at Decree No. 57/2020/ND-CPstatus2 dated May 25th, 2020.
  • Clause 3 Article 4 of this Decree shall be abrogated from December 30th, 2021, according to the regulations at Decree No. 101/2021/ND-CP dated November 15th, 2021.

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Effective date 1-Sep-2016
Expired date Unknown
Published Vietlaw's Newsletter No. 273

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