According to the Circular, 23/2019 / TT-BCT, the import duty quota is not applicable to sugar products (HS code 1701) originating from ASEAN countries in accordance with current law.
Therefore, the import tax rates for sugar products originating from ASEAN countries comply with the Government’s regulations.
2. Tariff for imported sugar out of quotas
According to Article 8 of the Decree No. 122/2016/ND-CP is amended by 125/2017/ND-CP:
“ 4. OTQR are specified as follows:
a) The commodities prescribed in Clause 1 of this Article whose imported quantity exceeds the annual import quotas prescribed by the Ministry of Industry and Trade will be subject OTQRs prescribed in Appendix IV of this Decree.
b) If international treaties to which the Socialist Republic of Vietnam is a signatory contain import quotas and/or OTQRs imposed on the commodities mentioned in Clause 1 of this Article, the Government’s Decrees on promulgating special preferential import duty schedules for implementation of these international treaties will be applied. If the OTQRs prescribed in international treaties is greater than those prescribed in Appendix IV of this Decree, the OTQRs specified in the Appendix IV will be imposed”.”
Please see OTQR tax rate of sugar is as below:
LIST OF GOODS AND TAX RATES OF IMPORT TAX OUTSIDE THE TARIFF QUOTAS FOR GOODS SUBJECT TO THE APPLICATION OF TARIFF QUOTAS
(Attached to the Government’s Decree No. 125/2017 / ND-CP dated November 16, 2017)
|HS code||Description||Tax rate out of quotas|
|17.01||Cane or beet sugar and chemically pure sucrose, in solid form.|
|– Raw sugar, not containing added flavoring or coloring matter:|
|1701||12||00||– – Beet sugar||80|
|1701||13||00||– – Cane sugar specified in Note to subheading 2 of this Chapter||80|
|1701||14||00||– – Other types of cane sugar||80|
|1701||91||00||– – Added with flavorings or coloring matter||100|
|1701||99||– – Others:|
|1701||99||10||– – – Refined sugar||85|
|1701||99||90||– – – Others||85|