Accordingly, for mineral or chemical fertilizers containing nitrogen (HS code 31.02), the government stipulates: Urea, whether or not in aqueous solution (HS code 3102.10.00); ammonium sulfate (HS code 3102.21.00); other types (HS code 3102.29.00); mixtures of ammonium nitrate with calcium carbonate or other inorganic substances not used as 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 or ammoniacal solution (HS code 3102.80.00); and other unspecified mixtures (HS code 3102.90.00) will have an export tax rate of 5%.

Customs officials of the Import-Export Duty Department review regulations related to tax policies. Photo: H.Nụ

For ammonium nitrate with an NH4NO3 content greater than 98.5% (HS code 3102.30.00.10), the government sets the export tax rate at 0%; other types (HS code 3102.30.00.90) have an export tax rate of 5%.

Additionally, the government specifies export tax rates for unprocessed zinc and tin.

Specifically, non-alloy zinc with a zinc content of 99.99% or higher by weight (HS code 7901.11.00); non-alloy zinc with a zinc content below 99.99% by weight (HS code 7901.12.00); and zinc alloys (HS code 7901.20.00) will have an export tax rate of 10%.

Unprocessed tin (HS code 80.01), including non-alloy tin (HS code 8001.10.00) and tin alloys (HS code 8001.20.00), will have an export tax rate of 10%.

Decree 144/2024/ND-CP also stipulates that products containing tobacco leaves, reconstituted tobacco, nicotine, or tobacco leaf substitutes, or nicotine substitutes used for non-combustible smoking; and other nicotine-containing products used to deliver nicotine to the human body (HS code 24.04) will face an import tax rate of up to 50%.

Specifically, products for non-combustible smoking containing tobacco leaves or reconstituted tobacco (HS code 2404.11.00); other nicotine-containing products (HS code 2404.12); liquid or gel forms used for electronic cigarettes (HS code 2404.12.10); other types (HS code 2404.12.90); products containing tobacco leaf substitutes (HS code 2404.19.10); products containing nicotine substitutes (HS code 2404.19.20); nicotine gum (HS code 2404.91.10); nicotine patches (HS code 2404.92.10), etc., will have an import tax rate of 50%.

Additionally, electronic devices for electronic cigarettes and similar personal vaporizing equipment (HS code 8543.40.00) will have an import tax rate of 50%.

Decree 144/2024/ND-CP clarifies that the preferential import tax rates for items under group 24.04 and those with HS code 8543.40.00 are applicable only when these items are permitted for import into Vietnam according to legal regulations.

Decree 144/2024/ND-CP will take effect on December 16, 2024.