Export, import taxes

Policies name Export, import taxes
Legislation type Other document
Issue organization Vietnam Government
Field, industry Tax - Cost - Fees
Content

 

(For reference only)

I. Subject to Tax

Goods in the following cases shall be subject to export duties, import taxes:

1. Goods exports and imports cross the border, the border with Vietnam including exports and imports through the gate roads, waterways, ports, airports, railway International, international postal locations and other customs procedures established by decision of the competent state authority.

2. Goods brought from the domestic market into non-tariff areas and from non-tariff areas into the domestic market.

Non-tariff areas including export processing zones, export processing enterprises, bonded warehouse, bonded zones, bonded warehouses, trade and economic areas in particular, the commercial - industrial and other economic areas established by decision of the Prime Minister, the trading relationship between the commodity exchange with the external relations of export and import.

3. Goods purchased, sold or exchanged another is regarded as exports and imports.

 

II. Not subject to tax

1. Goods transit or transshipped through the gate Vietnam in accordance with law.

2. Goods humanitarian aid, goods refundable aid of the Government, organizations of the United Nations, intergovernmental organizations, international organizations, non-governmental organizations abroad (NGOs), international organizations or foreign individuals to Vietnam and vice versa, to economic development - social, or other humanitarian purposes be done through the official documents between the two Inside, was approved by the competent authorities; the humanitarian aid, emergency aid to overcome the consequences of war, natural disasters and epidemics.

3. Goods from non-tariff zones for export to foreign countries; goods imported from abroad into non-tariff zones and use of non-tariff zones; goods brought from non-tariff zones to other non-tariff areas.

4. Goods are part of the oil and gas resources of the State tax when exported.

 

III. Taxpayers; authorized subjects, guarantees and payment of tax on

1. Taxpayers under the provisions of Article 4 of the Law on Export, Import duties, including:

a. The owner of exports and imports;

b. Organizations entrusted export and import of goods;

c. Individuals can export and import the exit and entry; send or receive goods cross the border, the border with Vietnam.

2. Subject to authorized replacement guarantee and pay taxes, including:

a. Agents customs procedures in case the tax payer authorized export tax, import duties;

b. Enterprises providing postal services, courier services internationally in case they pay taxes to the taxpayer;

c. Credit institutions or other organizations operating under the provisions of the Law on Credit Institutions in the case of guarantee and pay taxes to the taxpayer in accordance with the law of tax administration.

 

IV. Application of international treaties

In case of international treaties which the Socialist Republic of Vietnam is a contracting party to the export tax, import duty shall apply the provisions of international treaties that.

 

V. T hue for goods sold or exchanged by border residents

Goods traded and exchanged by border residents are exempt from tax in the level, if the level exceeds the tax payable under the provisions. The Ministry of Finance shall coordinate with the People's Committees of provinces and centrally-run cities where the borders and the relevant authorities to the Prime Minister issued to the tax exemption for goods sold, exchange of border residents in each area.

 

VI. Tax bases

1. For items under applicable tax rate percentage (%), tax bases are:

a. The quantity of each item actually exported, imported records in customs declarations;

b. Taxable price of each item;

c. Tax rate each item.

2. For items apply specific tax, tax bases are:

a. The quantity of each item actually exported, imported records in customs declarations;

b. Absolute rates per unit of goods.

3. For items change purposes are exempt from tax, tax exemption, tax bases are: quantity, price and the tax rate at the time of changing the purpose of the goods has been tax exemption, tax exemption.

VII. Tax rates

1. The tax rate for exported goods are specified for each item in the export tariff.

2. The tax rate for imported goods are specified for each item, including tax incentives, special tax incentives and ordinary tax rates:

a) The preferential tax rates applicable to imported goods originating from countries, groups of countries or territories made to MFN treatment in trade relations with Vietnam. Preferential tax rates are specified for each item in the preferential import tariff;

b) special preferential tax rates applicable to imported goods originating from countries, groups of countries or territories made to MFN treatment in trade relations with Vietnam in accordance with institutional trade area freedom, customs union or to facilitate border trade exchanges and case other special offers;

Conditions apply special tax incentives:

- Must be those items specified in the agreement signed between Vietnam and countries, groups of countries or territories perform special tax incentives and must meet the conditions stated in the agreement;

- It is goods originating in countries, groups of countries or territories that participate in the agreement Vietnam special tax incentives.

c) The standard rate applies to goods imported from countries, groups of countries or territories does not perform the most favored nation treatment and not make special deals on import duty in Vietnam.

The ordinary tax rates are applied uniformly by 150% preferential tax rate of each item corresponding provisions in the preferential import tariff.

 

VIII. The authority prescribed tax rate for export, import duty, tax and absolute taxation measures to combat discrimination in the import of goods

1. The Ministry of Finance shall prescribe the following tax rates:

a) Pursuant to the policy of export and import of goods in each period of the State, the development of the manufacturing industry, the volatility of prices on the market in each period and the recommendations of the organizations and individuals, the Ministry of Finance in consultation of ministries, industry associations to issue written legal provisions on tax rates for export, import tariff preferences under the original Code:

- In accordance with the list of taxable commodity groups and within the tax bracket by the Standing Committee of the National Assembly;

- Contribute to ensuring the state budget revenues and market stability;

- Protection of domestic production selective and conditional, with a term consistent with international treaties which the Socialist Republic of Vietnam is a member.

b) On the basis of preferential agreements on special tax on imported goods that Vietnam has committed, Ministry of Finance, after consultation with the Ministry, industry associations to issue documents legal provisions on import duty rate special offers.

2. The Ministry of Finance shall coordinate with the concerned agencies in the Prime Minister's decision on the application of specific tax and anti-discrimination in cases of necessity.

 

IX. Duty free

Goods exported and imported in the following cases are exempt from export duties, import taxes:

1. Goods temporarily imported for re-export or temporarily exported for re-import for participation in trade fairs, exhibitions, product launches; machinery, equipment, and professional equipment temporarily imported for re-export or temporary export, re-enter the service of the specified period.

Expiration of fairs, exhibitions, product launches or finish the job as prescribed by law, for the temporary export goods to be imported into Vietnam, goods temporarily imported for re-export to the foreign country.

2. Goods are movable assets of organizations and individuals to Vietnam or abroad brought into Vietnam or abroad bring in the regulations, including:

a) Goods are movable assets of organizations and individuals when foreigners are allowed to reside and work in Vietnam or transferred abroad at the end of the period of residence, work in Vietnam;

b) Goods are movable assets of organizations and individuals Vietnam allowed to take abroad for business and work, the expiration imported into Vietnam;

c) Goods are movable assets of the family, Vietnam individuals residing abroad are allowed to settle in Vietnam or brought abroad to be allowed to settle in a foreign country; goods are movable assets of foreign brought into Vietnam are permitted to settle in Vietnam or brought abroad to be allowed to settle in a foreign country.

3. Goods exports and imports of organizations, individuals are entitled to the privileges and immunities of diplomatic in Vietnam.

4. Goods imported for processing for foreign parties are exempt from import duties (including goods imported for processing for foreign parties are allowed to destroy Vietnam in accordance with the law after liquidation Liquidity contracts outsourcing) and the products exported to the overseas export tax exemption. Goods exported abroad for processing to Vietnam are exempt from export duties, when imported into the import tax exemption on the value of goods exported to foreign countries for processing under contract.

5. Goods exports, imports of duty-free luggage quotas of the exit and entry; goods are postal parcels of courier services with minimum taxable value prescribed by the Prime Minister.

6. Goods imported to create fixed assets of investment projects in the field of preferential import tax or geographical preferential import tax, investment projects funded by overseas development assistance formula (ODA) are exempt from import duties, including:

a) equipment and machinery;

b) Means of transport in technological lines which can not be produced; means of transporting workers, including cars of 24 seats or more and waterway vehicles;

c) Components, details, parts, spare parts, fixtures, molds and accessories for assembly of the equipment, machinery and means of transport specified in point a and point b of this paragraph;

d) Raw materials and supplies which can not be produced for manufacturing equipment and machinery in technological lines or the manufacture of components, details, parts, spare parts, fixtures, molds , accessories for assembly of the equipment and machines specified in this clause;

e) Construction materials which can not be produced.

7. The plant varieties and animal breeds are allowed to import to implement investment projects in the fields of agriculture, forestry and fisheries.

8. The exemption of import duties on goods imported provisions applicable to cases of expansion projects, alternative technologies, technological innovation.

9. The first tax exemption for goods imported equipment is under the list provided to the fixed assets of the project is preferential import tax, investment projects funded by overseas development assistance formula (ODA) to invest in hotels, offices, apartments for rent, houses, commercial centers, technical services, supermarkets, golf courses, resorts, sport centers, amusement parks establishments healthcare, education, culture, finance, banking, insurance, audit and consulting services.

The project has the goods imported duty-free for the first time specified in this clause shall not be exempt under the provisions of the other provisions of this Article.

10. Exemption from tax on imported goods to serve the oil and gas activities, including:

a) equipment and machinery; means of transport necessary for oil and gas activities; vehicles for transporting employees, including cars of 24 seats or more and waterway vehicles; including components, details, spare parts, fittings, replacement, molds, accessories for assembly or use sync with equipment, machinery and means of transport and means of transport for transporting employees above;

b) Supplies needed for oil and gas activities, which can not be produced;

c) medical equipment and emergency medicine used on rigs and floating structures Health Ministry confirmed;

d) office equipment serving the oil and gas operations;

e) Goods temporarily imported for re-export in service for oil and gas activities.

11. For shipbuilding facility is exempt from export tax to ship products duty-free export and import of machinery and equipment to fixed assets; vehicles in the line technology to create fixed assets; materials, supplies and finished products to serve the ship, which can not be produced.

12. Exemption from import duties on raw materials, materials for direct production of software products, which can not be produced.

13. Exemption of import duties on goods imported for direct use in scientific research and technological development, including machinery, equipment, parts, supplies and transport in Water can not be produced, the technology which can not be created; documents, books, scientific journals and electronic resources in science and technology.

14. Raw materials, supplies and components which can not be imported produce to the production of the investment projects in the field of special investment incentives or areas with economic conditions - particularly difficult social towels (except for projects in manufacturing and assembling automobiles, motorcycles, air conditioners, electric heaters, refrigerators, washing machines, electric fans, dishwasher, DVD, stereo, electric irons, kettles water, hair dryer, dry hands and other items as decided by the Prime Minister) are exempted from import duties for a period of 05 (five) years from the date of commencement of production.

15. Goods produced, processed, recycled or assembled in non-tariff areas not used materials and components imported from foreign imports into the domestic market duty-free imports; cases where the use of materials, components imported from foreign countries, when imported into the domestic market only have to pay import duty on raw materials and components imported goods constituting it.

16. Machinery, equipment, vehicles (except automobiles with less than 24 seats and cars designed for passenger and freight cars is equivalent to less than 24 seats) by foreign contractors import of temporary import for re-export to implement ODA projects in Vietnam are exempt from import duties as temporary import and export tax exemption upon re-export.

17. Goods imported for sale at duty-free shops in accordance with the Decision of the Prime Minister.

18. Areas of preferential import tax under the provisions comply with the list of geographical preferential enterprise income tax (attached to Decree No. 124/2008 / ND-CP of December 11, 2008 of The Government shall detail and guide the implementation of some articles of the Law on Enterprise Income Tax) and Decree No. 53/2010 / ND-CP of May 19, 2010 regulations on investment incentives areas, priority corporate income tax incentives for new administrative units established by the Government to adjust the administrative boundaries.

19. Organizations and individuals that export and import of goods which are subject to self-determination, self-responsibility before law for the declaration accuracy and truthfulness of items exempt from the registration tax forms the customs declaration.

20. Taxpayers in trouble due to objective reasons and in other cases, the Ministry of Finance and the Prime Minister for consideration and decision exempted from export tax, import duties for each case.

 

X . Complete export taxes, import duties in the following cases

1. Imported goods have to pay import duty, but also storage, demurrage at the border and are under the supervision of the customs authorities, are re-exported.

2. Goods export, import export tax, import tax, but not exported or imported.

3. Goods have export tax, import duties, but the actual export or import less.

4. Goods imported for the manufacture or production of goods for export to non-tariff areas have to pay import tax if the tax refund corresponding to the actual rate of export and export tax exemption for exports determine eligibility is made from whole raw material imports.

5. Goods have to pay import duty and then exported in the following cases:

a) Goods imported to communicate, sell abroad through agents in Vietnam;

b) Goods imported for sale to the means of foreign firms on international routes through the port of Vietnam and the means of Vietnam on international routes prescribed by the Government.

6. Goods temporarily imported for re-export or goods temporarily imported for re-export; imported goods to the foreign trustee then re-filed import duties, export duties, including the case of goods imported for re-export to non-tariff area (except as provided for in paragraph 1 of Article 12 of this Decree).

7. Goods exported but be imported into Vietnam are eligible for tax refund paid export and import tax exemption.

8. Imported goods must be re-exported to foreign owners or re-exported to third countries or exported to non-tariff areas are considered for reimbursement of import duty was paid on the actual quantity of goods re-exported and non-payment of export tax.

9. Machinery, equipment, tools, transportation organizations and individuals are allowed to temporarily imported for re-export (unless rented) for the implementation of investment projects, construction, installation works, serving manufacturers have to pay import duty, when re-exported from Vietnam or exported to non-tariff area shall be refunded import tax. Number of import tax refund shall be determined on the basis of using the remaining value of the re-export of goods calculated using time and stay in Vietnam. Where goods expired use tax shall not be refunded.

10. Goods exported and imported via postal service, international courier service business enterprise tax has been paid on behalf of shippers, but not delivered the goods to the recipient to re-re In or where goods are confiscated or destroyed under the provisions of law shall be reimbursed the amount of tax paid.

11. Goods export, import export tax, import tax, but then exempt, tax relief as decided by state agencies having jurisdiction.

 

Related documents:

Law on Export and import of 45/200 5 / QH1 1 14/6/2005

Decree No. 87/20 10 / ND-CP detailing the implementation of some articles of the Law on Export and Import Tax.