When is trực tiếp bóng đá hôm nay euro ordinary import duty rate applied in Vietnam?
When is trực tiếp bóng đá hôm nay euro ordinary import duty rateapplied in Vietnam?
According to Clause 3, Article 5 of trực tiếp bóng đá hôm nay euro2016 Law on Export and Import Duties, trực tiếp bóng đá hôm nay euro provisions are as follows:
Basis for calculating export and import duties for goods applying trực tiếp bóng đá hôm nay euro tax calculation method based on percentage rates
1. trực tiếp bóng đá hôm nay euro export and import tax amount is determined based on trực tiếp bóng đá hôm nay euro taxable value and trực tiếp bóng đá hôm nay euro percentage tax rate (%) for each item at trực tiếp bóng đá hôm nay euro time of tax calculation.
2. trực tiếp bóng đá hôm nay euro export tax rate is specifically stipulated for each item in trực tiếp bóng đá hôm nay euro export tariff.
In cases where goods are exported to a country, group of countries, or territory with agreed preferential export tax rates in trade relations with Vietnam, trực tiếp bóng đá hôm nay euro agreements shall apply.
3. Import tax rates for goods include preferential rates, special preferential rates, general rates, and are applied as follows:
a) Preferential rates apply to imports originating from countries, groups of countries, or territories that grant trực tiếp bóng đá hôm nay euro most-favored-nation treatment in trade relations with Vietnam; goods imported from non-tariff zones into trực tiếp bóng đá hôm nay euro domestic market meet trực tiếp bóng đá hôm nay euro origin requirements from countries, groups of countries, or territories that grant trực tiếp bóng đá hôm nay euro most-favored-nation treatment in trade relations with Vietnam;
b) Special preferential rates apply to imports originating from countries, groups of countries, or territories with special preferential agreements on import duties in trade relations with Vietnam; goods imported from non-tariff zones into trực tiếp bóng đá hôm nay euro domestic market meet trực tiếp bóng đá hôm nay euro origin requirements from countries, groups of countries, or territories with special preferential agreements on import duties in trade relations with Vietnam;
c) General rates apply to imports not falling under trực tiếp bóng đá hôm nay euro cases specified in points a and b of this clause. trực tiếp bóng đá hôm nay euro general rate is set at 150% of trực tiếp bóng đá hôm nay euro preferential rate for each corresponding item. In cases where trực tiếp bóng đá hôm nay euro preferential rate is 0%, trực tiếp bóng đá hôm nay euro Prime Minister of Vietnam shall base on trực tiếp bóng đá hôm nay euro provisions of Article 10 of this Law to decide on trực tiếp bóng đá hôm nay euro application of trực tiếp bóng đá hôm nay euro general rate.
According to trực tiếp bóng đá hôm nay euro above regulation, trực tiếp bóng đá hôm nay euro general import tax rate is applied to imports not falling under trực tiếp bóng đá hôm nay euro cases specified in points a and b, Clause 3, Article 5 of trực tiếp bóng đá hôm nay euro2016 Law on Export and Import Dutiesas follows:
- Preferential rates apply to imports originating from countries, groups of countries, or territories that grant trực tiếp bóng đá hôm nay euro most-favored-nation treatment in trade relations with Vietnam; goods imported from non-tariff zones into trực tiếp bóng đá hôm nay euro domestic market meet trực tiếp bóng đá hôm nay euro origin requirements from countries, groups of countries, or territories that grant trực tiếp bóng đá hôm nay euro most-favored-nation treatment in trade relations with Vietnam;
- Special preferential rates apply to imports originating from countries, groups of countries, or territories with special preferential agreements on import duties in trade relations with Vietnam; goods imported from non-tariff zones into trực tiếp bóng đá hôm nay euro domestic market meet trực tiếp bóng đá hôm nay euro origin requirements from countries, groups of countries, or territories with special preferential agreements on import duties in trade relations with Vietnam.
What are trực tiếp bóng đá hôm nay euro contents of trực tiếp bóng đá hôm nay euro ordinary import duty rate tariff for imports in Vietnam?
Based on Clause 1, Article 3 ofDecision 15/2023/QD-TTgstipulating trực tiếp bóng đá hôm nay euro ordinary import duty rate tariff for imports as follows:
Application of trực tiếp bóng đá hôm nay euro standard tax rates for imports
1. trực tiếp bóng đá hôm nay euro ordinary import duty rate tariff for imports issued with this Decision includes:
a) trực tiếp bóng đá hôm nay euro list (description of goods and 8-digit code) of items with a preferential import tax rate of 0% as stipulated in Sections I and II, Appendix II of Decree No. 26/2023/ND-CP dated May 31, 2023, of trực tiếp bóng đá hôm nay euro Government of Vietnam stipulating trực tiếp bóng đá hôm nay euro Export Tariff, Preferential Import Tariff, List of goods and absolute tax rates, mixed duties, and import tax outside trực tiếp bóng đá hôm nay euro tariff quotas.
b) trực tiếp bóng đá hôm nay euro standard tax rates stipulated for each item in trực tiếp bóng đá hôm nay euro ordinary import duty rate tariff for imports stipulated in trực tiếp bóng đá hôm nay euro Appendix issued with this Decision.
2. imports not named in trực tiếp bóng đá hôm nay euro List of trực tiếp bóng đá hôm nay euro ordinary import duty rate tariff in trực tiếp bóng đá hôm nay euro Appendix issued with this Decision and not covered by preferential or special preferential tax rates as stipulated in points a, b, Clause 3, Article 5 of trực tiếp bóng đá hôm nay euro Law on Export and Import Duties dated April 6, 2016, shall apply trực tiếp bóng đá hôm nay euro standard tax rate of 150% of trực tiếp bóng đá hôm nay euro corresponding preferential import tax rate specified in Appendix II, Decree No. 26/2023/ND-CP, dated May 31, 2023, of trực tiếp bóng đá hôm nay euro Government of Vietnam.
Thus, according to trực tiếp bóng đá hôm nay euro above regulations, trực tiếp bóng đá hôm nay euro ordinary import duty rate tariff for imports includes trực tiếp bóng đá hôm nay euro following contents:
- trực tiếp bóng đá hôm nay euro list (description of goods and 8-digit code) of items with a preferential import tax rate of 0% as stipulated in Sections I and II, Appendix II ofDecree No. 26/2023/ND-CP dated May 31, 2023of trực tiếp bóng đá hôm nay euro Government of Vietnam stipulating trực tiếp bóng đá hôm nay euro Export Tariff, Preferential Import Tariff, List of goods and absolute tax rates, mixed duties, and import tax outside trực tiếp bóng đá hôm nay euro tariff quotas.
- trực tiếp bóng đá hôm nay euro standard tax rates stipulated for each item in trực tiếp bóng đá hôm nay euro ordinary import duty rate tariff for imports stipulated in trực tiếp bóng đá hôm nay euro Appendix issued withDecision 15/2023/QD-TTg
What are rulesfor imposition of tariff schedules and duty rates in Vietnam?
According to Article 10 of trực tiếp bóng đá hôm nay euro2016 Law on Export and Import Duties, trực tiếp bóng đá hôm nay euro following rules must be ensured for imposition of tariff schedules and duty rates:
- Encourage trực tiếp bóng đá hôm nay euro importation of raw materials and supplies, prioritizing those that trực tiếp bóng đá hôm nay euro domestic market has not met; focus on developing high-tech and core technologies, saving energy, and protecting trực tiếp bóng đá hôm nay euro environment.
- Align with trực tiếp bóng đá hôm nay euro State's socio-economic development orientation and commitments on export and import duties in international treaties of which trực tiếp bóng đá hôm nay euro Socialist Republic of Vietnam is a member.
- Contribute to trực tiếp bóng đá hôm nay euro stabilization of trực tiếp bóng đá hôm nay euro market and trực tiếp bóng đá hôm nay euro State's budget revenues.
- Be simple, transparent, and facilitate taxpayers and trực tiếp bóng đá hôm nay euro reform of administrative tax procedures.
- Uniformly apply tax rates to goods with trực tiếp bóng đá hôm nay euro same nature, structure, use, similar technical features; import tax rates gradually decrease from finished products to raw materials; export tax rates gradually increase from finished products to raw materials.