Decree No. 122/2016/ND-CP on export and preferential import tariff schedules, lists of products, absolute, mixed and out-of-quota import duty rates.

This Decree specifies schedules of import tariffs and preferential import tariffs, list of goods and its flat tax, compound duties, and out-of-quota import tariffs. Regulated entities include: 1. Taxpayers under the Law on Import –Export duties 2. Customs authorities and customs officials. 3. Organizations and individuals whose rights and obligations are relevant to imports and exports.

Viet Nam · 2016-09-01