On November 1, the Government issued Decree No. 144/2024/ND-CP amending and supplementing a number of articles of Decree No. 26/2023/ND-CP dated May 31, 2023 of the Government on Export Tariff Schedule, Preferential Import Tariff Schedule, List of goods and absolute tax rates, mixed tax, and import tax outside tariff quotas.
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); other (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 solution or ammonia solution (item code 3102.80.00); Other types, 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 types (item code 3102.30.00.90) have a tax rate of 5%.
Export tax on unwrought zinc and unwrought tin is prescribed as follows:
Zinc, not alloyed, containing 99.99% or more zinc by mass (item code 7901.11.00); zinc, not alloyed, containing less than 99.99% zinc by mass (item code 7901.12.00); zinc alloys (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 items (item code 8001.20.00) have 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 intended 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 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 vaporization devices (item code 8543.40.00) have an import tax rate of 50%.
The Decree clearly states that preferential import tax rates for items in group 24.04 and items with HS code 8543.40.00 mentioned above are applied in cases where these items are permitted to be imported into Vietnam according to the provisions of law.
The Decree takes effect from December 16, 2024.
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