AsemconnectVietnam - The import and export taxes on some items such as fertilizers, zinc, tin, tobacco, etc. will change from December 16, 2024 according to Decree No. 144/2024/ND-CP.

The Government has issued Decree No. 144/2024/ND-CP dated November 1, 2024 amending and supplementing a number of articles of Decree No. 26/2023/ND-CP dated May 31, 2023 of the Government on Export Tariffs, Preferential Import Tariffs, List of goods and absolute tax rates, mixed taxes, and import taxes outside tariff quotas.
Accordingly, mineral or chemical fertilizers containing nitrogen (HS code 31.02), are stipulated as follows: Urea, whether or not in aqueous solution (HS code 3102.10.00); ammonium sulfate (HS code 3102.21.00); other (HS code 3102.29.00); mixtures of ammonium nitrate with calcium carbonate or other inorganic substances not being fertilizers (HS code 3102.40.00); sodium nitrate (HS code 3102.50.00); double salts and mixtures of calcium nitrate and ammonium nitrate (HS code 3102.60.00); mixtures of urea and ammonium nitrate in aqueous solution or ammonia solution (HS code 3102.80.00); other types, including mixtures not specified in the previous subheadings (3102.90.00) have an export tax rate of 5%.
In addition, in the Decree, the Government stipulates that products containing tobacco leaves, reconstituted tobacco, nicotine, or tobacco leaf substitutes or nicotine substitutes, intended for smoking without combustion; other nicotine-containing products intended for loading nicotine into the human body (HS code 24.04) have the following import tax rates:
Products intended 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 for electronic cigarettes (HS code 2404.12.10); other types (HS code 2404.12.90); containing tobacco substitutes (HS code 2404.19.10); containing nicotine substitutes (HS code 2404.19.20); nicotine chewing gum (HS code 2404.91.10); nicotine patches (HS code 2404.92.10), etc. have an import tax rate of 50%.
At the same time, electronic devices for electronic cigarettes and similar personal vaporization devices (HS code 8543.40.00) have an import tax rate of 50%.
The Decree clearly states that the preferential import tax rate of items in group 24.04, items with HS code 8543.40.00 mentioned above is applied in cases where these items are allowed to be imported into Vietnam according to the provisions of law.
In addition to fertilizers and tobacco, the Government also stipulates that Ammonium nitrate with NH4NO3 content > 98.5% (HS code 3102.30.00.10) has a tax rate of 0%; other types (HS code 3102.30.00.90) have a tax rate of 5%.
Zinc, not alloyed with a zinc content of 99.99% or more by weight (HS code 7901.11.00); zinc, not alloyed with a zinc content of less than 99.99% by weight (HS code 7901.12.00); zinc alloys (HS code 7901.20.00) have an export tax rate of 10%.
Unwrought tin (HS code 80.01), of which tin, not alloyed (HS code 8001.10.00); Tin alloy products (HS code 8001.20.00) have an export tax rate of 10%. The Decree takes effect from December 16, 2024.
CK
Source: VITIC/congthuong.vn