The Government issued Decree 144/2024/ND-CP on November 1, 2024, amending and supplementing several provisions of Decree 26/2023/ND-CP regarding the preferential export and import tariff schedule for taxable goods, effective from December 16, 2024.
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Accordingly, the export tariff rates and preferential import tariff rates for certain goods specified in Annex I - Export Tariff Schedule, and Annex II - Preferential Import Tariff Schedule according to the List of Taxable Goods in Article 3 of Decree No. 26/2023/ND-CP dated May 31, 2023, are amended to the new export and import tariff rates specified in Annex I and Annex II issued with Decree No. 144/2024/ND-CP, effective from December 16, 2024.
In addition, the preferential import tariff rates for goods under group 24.04, as well as goods with HS code 8543.40.00 listed in Annex II of the Preferential Import Tariff Schedule according to the List of Taxable Goods issued with Decree No. 144/2024/ND-CP, shall apply in cases where these goods are allowed to be imported into Vietnam in accordance with the law.
For example, the preferential import tariff rate for products containing tobacco leaves, reconstituted tobacco, nicotine, or tobacco substitutes and nicotine substitutes used for smoking without combustion, or other nicotine-containing products intended for nicotine delivery to the human body (Group 24.04), is 50%:
1. Products used for smoking without combustion:
- Containing tobacco leaves or reconstituted tobacco (HS code 2404.11.00);
- Other types containing nicotine (HS code 2404.12):
+ Liquid or gel form used for e-cigarettes (HS code 2404.12.10);
+ Other types (HS code 2404.12.90);
- Containing tobacco leaf substitutes (HS code 2404.19.10);
- Containing nicotine substitutes (HS code 2404.19.20).
2. Other types:
- Nicotine gum (HS code 2404.91.10).
- Nicotine patches (HS code 2404.92.10).
Similarly, the preferential import tariff rate for electrical machinery and equipment with a specific function (Group 85.43) is 0%. However, for electronic devices used for e-cigarettes and similar personal vaporization devices, the import tariff rate is 50%.
Decree No. 144/2024/ND-CP takes effect from December 16, 2024.
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