The Ministry of Finance has improved the classification of goods, goods and rates in two categories:
1. Determination of goods categories, items and tariff rates which are subjected to the category:
• All types and brand of cigarettes such as packaged cigarettes, 20 cigarettes X10 packs 50 sets/box that are charged at a rate of US$ 17 / box and black tobacco is charged at a rate of US$ 0.5 / kg;
• Alcoholic products such as whiskey, Whiskey, Koyak, wines, vodka, Maotai, Sochu, Sake and other alcohol that is excess higher than 0.5% which will be charged for US$ 1 / liter. Beers which is above 5.00% of alcohol will be charged for US$ 0.3 / liter;
• All types of lubricants such as energy lubricants, hydraulic oil, brake fluid, lubricants (if allowed) at the rate of US$ 0.25 / liter/kg;
• All types of vehicles (if allowed), such as 04-wheel drive vehicles with a maximum capacity of 3000 cc will be charged US$ 800 / vehicle and complete motorcycles (CKD) are charged at a rate of US $ 2/ motorcycle;
• Livestock such as buffalo is charged at a rate of U $ 23/one and pigs are less than 5 kg that will be charged for US$ 7/one.
2. Determination of goods categories, items and tariff rates which are subjected to a tax rate:
This type of item is not subject to the category of goods as mention above:
• Goods and items with normal tariff rate 5% to 10% which will be charged at 2%;
• Goods and Items with a normal tariff rate of 11% to 20% which will be charged at 4%.
In addition, goods and items that will be export in the third country must be stored in a specific warehouse for export purposes only. Do not bring such items into the customs department store or other warehouses.
The Decision on the collection of fees for import and export No. 0415/MOF, dated 10 February 2020
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