Decree No. 144/2024/ND-CP dated November 01, 2024 on amending Decree No. 26/2023/ND-CP on schedules of export tariffs and preferential import tariffs, Tariff Nomenclature and specific tariffs, compound tariffs, out-of-quota import tariffs

DECREE

Amending the Government’s Decree No. 26/2023/ND-CP dated May 31, 2023 on schedules of export tariffs and preferential import tariffs, Tariff Nomenclature and specific tariffs, compound tariffs, out-of-quota import tariffs

Pursuant to the Law on Government Organization dated June 19, 2015 and the Law on Amendments to the Law on Government Organization and the Law on Local Government Organization dated November 22, 2019;

Pursuant to the Law on Export and Import Duties dated April 06, 2016;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Law on Customs dated June 23, 2014;

Pursuant to Resolution No. 71/2006/QH11 dated November 29, 2006 of the National Assembly ratifying the Protocol of Accession of the Socialist Republic of Vietnam to the Agreement Establishing the World Trade Organization;

At the request of the Minister of Finance;

The Government hereby promulgates a Decree on amending the Government’s Decree No. 26/2023/ND-CP dated May 31, 2023 on schedules of export tariffs and preferential import tariffs, Tariff Nomenclature and specific tariffs, compound tariffs, out-of-quota import tariffs.

Article 1. Amendments to export tariff rates and preferential import tariff rates of some articles specified in Appendix I - schedules of export tariffs, Appendix II - schedules of preferential import tariffs according to the Nomenclature of taxable articles specified in Article 3 of Decree No. 26/2023/ND-CP

Export tariff rates and preferential import tariff rates of some articles specified in Appendix I - schedules of export tariffs, Appendix II - schedules of preferential import tariffs according to the Nomenclature of taxable articles specified in Article 3 of Decree No. 26/2023/ND-CP dated May 31, 2023 of the Government are amended to become new export tariff rates and preferential import tariff rates specified in Appendix I and Appendix II enclosed herewith.

Article 2. Implementation provisions and organization of implementation

1. This Decree comes into force December 16, 2024.

2. Preferential import tariff rates of articles grouped under the heading 24.04, articles with HS code 8543.40.00 in Appendix II - schedules of preferential import tariffs according to the Nomenclature of taxable articles enclosed with this Decree shall be applied in case these articles are allowed to be imported into Vietnam according to the provisions of law.

3. Ministers, heads of ministerial agencies, heads of Governmental agencies, Chairpersons of the People’s Committees of provinces and central-affiliated cities and relevant organizations and individuals are responsible for the implementation of this Decree.