| THE MINISTRY OF FINANCE OF VIETNAM | THE SOCIALIST REPUBLIC OF VIETNAM |
| No.: 11/VBHN-BTC | Hanoi, June 16, 2023 |
ELABORATING AND PROVIDING GUIDELINES FOR LAW ON EXPORT AND IMPORT DUTIES
The Government’s Decree No. 134/2016/ND-CP dated September 01, 2016 elaborating and providing guidelines for the Law on export and import duties, coming into force from September 01, 2016, is amended by:
1. The Government’s Decree No. 18/2021/ND-CP dated March 11, 2021 providing amendments to the Government’s Decree No. 134/2016/ND-CP dated September 01, 2016 elaborating and providing guidelines for the Law on export and import duties, coming into force from April 25, 2021.
2. The Government’s Decree No. 104/2022/ND-CP dated December 21, 2022 providing amendments to Decrees on submission and presentation of household registration books and temporary residence registration books when following administrative procedures and providing public services, coming into force from January 01, 2023.
Pursuant to the Law on Government Organization dated June 19, 2015;
Pursuant to the Law on Export and Import Duties dated April 06, 2016;
Pursuant to the Law on Customs dated June 23, 2014;
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Pursuant to the Law on Tax Administration dated November 29, 2016;
Pursuant to the Law on amendments to the Law on tax administration dated November 20, 2012;
Pursuant to the Law on amendments to the Law on Value-added tax, the Law on special excise duty and the Law on Tax administration dated April 06, 2016;
At the request of the Minister of Finance of Vietnam;
The Government promulgates a Decree elaborating and providing guidelines for the Law on export and import duties. 2
Article 1. Scope and regulated entities
1. This Decree provides for dutiable articles; application of export and import duties; deadlines for paying duties on exports and imports; exemption, reduction, refund of export and import duties.
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a) Taxpayers defined by the Law on export and import duties;
b) Customs authorities and customs officials;
c) Organizations and individuals that have rights and obligations related to imports and exports;
d) Other authorities and organizations involved in implementation of the Law on export and import duties.
1. Goods exported and imported through Vietnam’s border and checkpoints.
2. Goods exported from the domestic market into export processing enterprises, export processing zones, tax-suspension warehouses, bonded warehouses and other free trade zones defined in Clause 1 Article 4 of the Law on export and import duties; goods imported from export processing enterprises, export processing zones, tax-suspension warehouses, bonded warehouses and other free trade zones defined in Clause 1 Article 4 of the Law on export and import duties into the domestic market.
3. Provisions of the Government's Decree No. 08/2015/ND-CP dated January 21, 2015 shall apply to in-country exports and imports specified in Clause 3 Article 2 of the Law on export and import duties.
4. Goods of an export processing enterprise that exercises its export, import or distribution rights specified in Clause 3 Article 2 of the Law on export and import duties are goods exported or imported by that export processing enterprise to exercise such rights in accordance with regulations of laws on commerce and investment.
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1. 3 Duty rates on goods that are exported and imported through Vietnam’s border checkpoints and border, in-country exports and imports shall be applied in accordance with Article 5, Article 6 and Article 7 of the Law on export and import duties. Duty rates shall be applied to in-country exports and imports in accordance with Clause 3 of this Article.
2. Where preferential duty rate on an article listed in the preferential export or import tariff schedule is lower than the special preferential duty rate specified in such a tariff schedule, the former shall apply.
Where tax has been paid according to the special preferential duty rate which is higher than the preferential duty rate on that article, overpaid tax shall be dealt with in accordance with tax administration laws.
3. 4 Application of duty rates on in-country exports and imports
a) In-country exports shall be subject to the export duty rates specified in the Government's Decree No. 122/2016/ND-CP dated September 01, 2016 on preferential export and import tariff schedules, list of goods and their specific tariffs, compound tariffs, and out-of-quota import duty rates (hereinafter referred to as “Decree No. 122/2016/ND-CP”), and the Government’s Decree No. 57/2020/ND-CP dated May 25, 2020 providing amendments to the Decree No. 122/2016/ND-CP and the Government’s Decree No. 125/2017/ND-CP dated November 16, 2017 providing amendments to the Decree No. 122/2016/ND-CP (hereinafter referred to as “Decree No. 57/2020/ND-CP”) and their amending and superseding documents, if any.
b) In-country imports (except those imported from free trade zones prescribed in Point c of this Clause) shall be subject to the at the specific preferential import duty rates specified in the Decree No. 125/2017/ND-CP, the Decree No. 57/2020/ND-CP and their amending and superseding documents, if any.
c) Goods that satisfy the rules of origin of a country, group of countries or territory that applies most-favored nation treatment in their trade relations with Vietnam and are imported from free trade zones into the domestic market; goods that are manufactured, processed, recycled or assembled in free trade zones but do not meet the conditions for enjoyment of special preferential import duty rates and are imported from free trade zones into the domestic market shall be subject to the preferential import tax duty rates specified in the Decree No. 125/2017/ND-CP, the Decree No. 57/2020/ND-CP and their amending and superseding documents, if any.
Goods that satisfy the rules of origin of a country, group of countries or territory that has entered into an agreement on special preferential import tariff with Vietnam, are imported from free trade zones into the domestic market and satisfy other conditions for enjoyment of special preferential import duty rates; goods that are manufactured, processed, recycled or assembled in free trade zones, meet the conditions for enjoyment of special preferential import duty rates and are imported from free trade zones into the domestic market shall be subject to the special preferential import tax duty rates specified in the Government’s Decrees on special preferential import tariff schedules serving execution of international treaties to which the Socialist Republic of Vietnam is a signatory.
Imports that do not satisfy the rules of origin of a country, group of countries or territory that applies most-favored nation treatment, do not satisfy the conditions for enjoyment of special preferential import tariff rates, and are imported from free trade zones into the domestic market shall be subject to the ordinary import duty rates as prescribed in Point c Clause 3 Article 5 of the Law on export and import duties No. 107/2016/QH13 and the Prime Minister’s Decisions on application of ordinary duty rates on imports.
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Article 4. Deadline for paying tax, duty payment guarantee and tax deposit
1. Deadlines for paying tax specified in Article 9 of the Law on Export and import duties are applied to dutiable exports and imports prescribed by tax laws.
2. Export and import duty payment guarantee is either a separate or joint guarantee.
a) Separate guarantee means guarantee of full payment of duty on an export/import declaration offered by a credit institution which operates under the Law on credit institutions;
b) Joint guarantee means guarantee of full payment of duty on more than one export/import declaration opened at one or more Sub-department of Customs offered by a credit institution which operates under the Law on credit institutions. Guaranteed amount of duty under a joint guarantee shall vary according to the amount of paid duty.
c) Where a credit institution (the guarantor) offers a separate guarantee or joint guarantee but the taxpayer has failed to pay duty and late payment interest (if any), the credit institution shall fully pay the duty and late payment interest owed by the taxpayer according to information on the customs information processing system or notification given by the customs authority;
d) Contents of a guarantee letter, submission, verification, monitoring and processing of guarantee letters shall comply with tax administration laws.
3. In case of depositing import duty on temporarily imported goods before the deadline for re-export, which might be extended, the taxpayer shall transfer an amount of money equal to the import duty on such temporarily imported goods to the customs authority’s deposit account at a State Treasury.
The deposit shall be returned in accordance with regulations of tax administration laws on return of overpaid taxes, late payment interest and fines.
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EXEMPTION, REDUCTION, REFUND OF DUTIES
1. Goods of foreign entities enjoying diplomatic immunity and privileges are prescribed in Clause 1 Article 16 of the Law on Export and import duties. To be specific:
a) Diplomatic missions and consular offices may import and temporarily import goods free of duty within the categories and allowance specified in Appendix I enclosed herewith. Diplomatic officials and consuls may import and temporarily import goods free of duty within the categories and allowance specified in Appendix II enclosed herewith. Other employees of diplomatic missions and consular offices may import or temporarily import goods free of duty within the categories and allowance specified in Appendix III enclosed herewith.
b) Representative offices of UN System organizations and officials thereof may import or temporarily import goods free of duty within the categories and allowance specified in Appendix I and Appendix II enclosed herewith.
c) Representative offices of non-UN System organizations and members thereof are exempt from import duties under international treaties to which Vietnam is a signatory.
d) Representative offices of non-governmental organizations and members thereof are exempt from import duties under agreements between them and Vietnam’s Government.
2. The entities specified in Point a and Point b Clause 1 of this Article may import the alcohol, beer and tobacco articles specified in Appendix I enclosed herewith free of duty beyond the duty-free allowance to serve diplomatic activities. Duty-free allowance for alcohol, beer and tobacco shall be confirmed by the Ministry of Foreign Affairs of Vietnam.
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4. Where an international treaty or agreement signed between Vietnam’s government and a foreign non-governmental organization as prescribed in Point c or d Clause 1 of this Article does not specify the categories and allowance for duty-free goods, the Ministry of Finance of Vietnam and the Ministry of Foreign Affairs of Vietnam shall submit a proposal to the Prime Minister for approval.
The categories and allowance for duty-free goods mentioned in this Clause must not exceed those specified in Appendix I through III enclosed herewith.
5. A car or motorcycle may be temporarily imported to replace another temporarily imported one within the allowance established by any of the authorities specified in Point a and Point b Clause 1 of this Article is only permitted after procedures for re-export, destruction of transfer of such vehicle have been completed.
A person mentioned in Point a or Point b Clause 1 of this Article may only temporarily import a car or motorcycle free of duty to replace another temporarily imported one within the allowance after the temporarily imported vehicle has been re-exported or destroyed.
6. 6 Application for duty exemption:
a) A customs dossier prescribed by customs laws, except for duty-free goods purchased at duty-free shops;
b) The quota book for duty-free goods (hereinafter referred to as “quota book”) specified in Clause 8 of this Article: 01 photocopy, unless it has been updated on National Single-window Information Portal;
c) Documents proving completion of re-export, destruction or transfer of the goods in the cases specified in Clause 5 of this Article: 01 photocopy;
d) A confirmation of the Ministry of Foreign Affairs in case of import of goods mentioned in Clause 2, Clause 3 of this Article: 01 photocopy;
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7. 7 Procedures for granting duty exemption are specified in Article 31 of this Decree.
b) In the cases specified in Clause 3 of this Article: The foreign organization or individual (hereinafter referred to as “foreign entity”) shall complete and send a written request for confirmation of categories and quota on duty-free goods (Form No. 02c in Appendix VII hereof) to the Ministry of Foreign Affairs of Vietnam. Within 05 working days from the receipt of the request, the Ministry of Foreign Affairs of Vietnam shall issue a confirmation (Form No. 02d in Appendix VII hereof) or rejection (which provides explanation). The customs authority shall consider granting duty exemption according to the documents specified in Clause 6 of this Article.
c) In the cases specified in Clause 4 of this Article:
The foreign entity shall complete and send Form No. 02e in Appendix VII hereof to the Ministry of Finance of Vietnam. Within 10 days from the receipt of the form, the Ministry of Finance of Vietnam shall discuss with the Ministry of Foreign Affairs of Vietnam on the categories and quota on duty-free imports under the international treaty or agreement between Vietnam Government and the foreign non-governmental organization.
Within 10 days from the receipt of the document from the Ministry of Foreign Affairs of Vietnam, the Ministry of Finance of Vietnam shall request the Prime Minister to consider deciding the categories and quota on duty-free imports. The Prime Minister shall consider issuing a duty exemption decision (Form No. 02g in Appendix VII hereof) to the foreign entity. The customs authority shall consider granting duty exemption according to the documents specified in Clause 6 of this Article.
The customs authority where customs procedures are followed shall monitor the use of duty-free quota electronically. In case electronic monitoring is not available, the taxpayer shall submit 01 photocopy and present the original quota book for comparison and deduction.
8. 8 Procedures for issuance of quota book or increase of quota therein
a) Application submitted by an organization shall include the following documents:
The written request for issuance of the quota book or quota increase (Form No. 01 or Form No 01a in Appendix VII hereof): 01 original copy;
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Documents proving completion of re-export, destruction or transfer of the goods in case the entity specified in Point a, Point b Clause 1 of this Article requests additional quota on automobiles or motorcycles to the quota book: 01 photocopy;
The international treaty or agreement between Vietnam’s government and the foreign non-governmental organization which specifies the categories and quota on duty-free goods: 01 photocopy;
The Prime Minister’s decision on duty exemption if the international treaty or agreement between Vietnam’s government and the foreign non-governmental organization does not specify the categories and quota on duty-free goods (for the organizations specified in Point c, Point d Clause 1 of this Article): 01 photocopy.
b) Application submitted by an individual shall include the following documents:
The written request for issuance of the quota book or quota increase (Form No. 02 or Form No 02i in Appendix VII hereof): 01 original copy;
The ID card issued by the Ministry of Foreign Affairs of Vietnam (for the individuals specified in Point a, Point b Clause 1 of this Article): 01 photocopy;
Documents proving completion of re-export, destruction or transfer of the goods in case the entity specified in Point a, Point b Clause 1 of this Article requests additional quota on automobiles or motorcycles to the quota book: 01 photocopy.
The work permit or a legally equivalent document issued by a competent authority if the applicant is a member of an international organization or non-governmental organization (for persons mentioned in Point d Clause 1 of this Article): 01 photocopy;
The international treaty or agreement between Vietnam’s government and the foreign non-governmental organization which specifies the categories and quota on duty-free goods: 01 photocopy;
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c) Authority to issue the quota book or increase quota therein
Directorate of State Protocol affiliated to the Ministry of Foreign Affairs of Vietnam or an agency authorized by the Ministry of Foreign Affairs of Vietnam shall issue quota books using Form No. 02h1 or Form No. 02h2 or Form No. 02h3 in Appendix VII hereof to the entities specified in Point a and Point b Clause 1 of this Article within 05 working days from the day on which adequate documents are received.
Customs Departments of provinces, inter-provinces and central-affiliated cities (hereinafter referred to as “provinces”) where the organizations mentioned in Point c and Point d Clause 1 of this Article are located shall issue quota books using Form No. 02h4 or Form No. 02h5 in Appendix VII hereof to the organizations and individuals mentioned in Point c and Point d Clause 1 of this Article within 05 working days from the day on which adequate documents are received.
The Ministry of Foreign Affairs of Vietnam shall monitor and issue quota book to the entities granted diplomatic immunity and privileges mentioned in Point c Clause 1 of this Article if they have been issued with quota books by the Ministry of Foreign Affairs of Vietnam before the effective date of this Decree.
After a quota book is issued, the issuing authority mentioned in this Point shall update General Department of Customs with information in the quota book via National Single-window Information Portal.
Article 6. Duty-free allowances for luggage
1. Each time a person immigrates under a passport or a passport substitute (except for laissez-passers) issued by a Vietnamese authority or foreign authority, he/she shall be granted duty-free allowance for his/her luggage, whether it is accompanied luggage or sent before or after his/her arrival:
a) 1.5 liters of alcohol of ≥20% ABV or 2.0 liters of alcohol of <20% ABV or 3.0 liters of other alcoholic drinks or beer.
If the traveler carries a bottle or can of alcohol whose volume exceeds the limit by not more than 01 liter, the whole bottle will be duty-free. If the volume exceeds the limit by more than 01 liter, the exceed amount shall be dutiable;
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c) Reasonable quantity and categories of personal belongings;
d) Other items other than those mentioned in Point a through c of this c (not on the List of goods banned from import, suspended from import or subject to conditional import) whose total customs value does not exceed VND 10,000,000;
Where the aforementioned allowance is exceeded, the traveler may decide which items are within the allowance and which are not.
2. Aircraft operators, attendants on international flights; train operators and attendants on international trains; officers and crewmembers on sea-going vessels; Vietnamese workers and drivers working in countries that shares land borders with Vietnam shall be granted the duty-free allowances mentioned in Point a, Point b and Point d Clause 1 of this Article every 90 days instead of every time they enter Vietnam. The duty-free allowances mentioned in Point a and Point b Clause 1 of this Article do not apply to people aged under 18.
3. Each time a person emigrates under a passport or a passport substitute issued by a Vietnamese authority or foreign authority, his/her luggage shall be exempt from export duties without limit, whether it is accompanied luggage or sent before or after his/her departure, provided it is not on the List of goods banned from export, suspended from export or subject to conditional export.
4. The application for duty exemption is the customs dossier defined by customs law.
5. Procedures for granting duty exemption are specified in Article 31 of this Decree.
Article 7. Exemption of duties on belongings
1. The following organizations and individuals shall have their belongings defined in Clause 20 Article 4 of the Law on Customs Goods exempt from export and import duties as prescribed in Clause 2 Article 16 of the Law on Export and import duties:
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b) Vietnamese organizations and citizens that operate or work oversea for at least 12 months and then return to Vietnam;
c) Vietnamese citizens who reside overseas and have applied for permanent residence registration in Vietnam for the first import of belongings.
2. Only 01 item/piece/set of each type of personal belongings of an organization or individual (used or new, excluding cars and motorcycles) shall be exempt from import duties.
Exemption of duties on belongings of an organization whose operating cost is covered by state budget exceeding the duty-free allowance shall be decided by the Ministry of Finance of Vietnam on a case-by-case basis.
3. Application for duty exemption:
a) A customs dossier defined by customs law;
b) The work permit or an equivalent document issued by a competent authority if the applicant is foreigner or a Vietnamese citizen who resides oversea and works in Vietnam for at least 12 months: 01 photocopy 9;
c) Documents proving termination of the overseas operation or work if the applicant is a Vietnamese organization or citizen that operates or works overseas for at least 12 months and return to Vietnam afterwards: 01 photocopy 10;
d) The passport bearing the seal of the immigration authority at the checkpoint, whether in the passport or a loose leaf visa, or another equivalent unexpired document bearing the seal of the immigration authority at the checkpoint if the applicant is a Vietnamese citizen who resides overseas and has applied for permanent residence registration in Vietnam: 01 photocopy11;
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e) The decision on exemption of duties issued by the Minister of Finance of Vietnam if the amount of personal belongings exceeds the duty-free allowance: 01 original copy.
4. Procedures for granting duty exemption are specified in Article 31 of this Decree.
Article 8. Exemption of duties on gifts
1. Gifts exempt from duties specified in Clause 2 Article 16 of the Law on Export and import duties are those that are not enumerated on the List of goods banned from import, banned from export, suspended from export, suspended from import and not enumerated on the List of goods subject to special excise tax (excluding those serving national defense and security purposes) as prescribed by law.
2. Duty-free allowance:
a) Gifts given by a foreign organization or individual to a Vietnamese organization or individual; gifts given by a Vietnamese organization or individual to a foreign organization or individual whose customs value does not exceed VND 2.000.000 or whose custom value exceeds VND 2.000.000 but duty on which is under VND 200.000 shall be exempt from duties up to 04 times per year.
b) 13 For gifts given by a foreign organization or individual to a Vietnamese organization whose operating cost is covered by state budget as prescribed by state budget laws and the receipt of which is permitted by a competent authority, or gifts given for humanitarian or charitable purposes, the allowance will be the entire value of the gifts and duty exemption shall be granted up to 04 times per year.
c) Gifts given by a foreign organization or individual to a Vietnamese individual that are drugs or medical equipment for people having fatal diseases specified in Appendix IV hereof whose customs value does not exceed VND 10.000.000 shall be exempt from duties up to 4 times per year.
3. Application for duty exemption:
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b) A donation agreement if the gift recipient is an organization: 01 photocopy 14.
The recipient who is a natural person shall declare the gifts and information about the overseas giver on the customs declaration, and take responsibility for the truthfulness and adequacy of such information;
c) 15 (abrogated)
d) The written permission issued by the superior authority for receipt and use of the duty-free goods and 16 a document proving that the organization’s operating cost is covered by state budget (if the recipient is an organization whose operating cost is covered by state budget): 01 original copy;
dd) The document issued by the President of the People’s Committee of the province if the gift is given for humanitarian or charitable purposes: 01 original copy.
4. Procedures for granting duty exemption are specified in Article 31 of this Decree.
Article 9. Exemption of duties on goods traded among border residents
1. Goods traded among border residents that are on the List of goods that are meant to serve their business or consumption published by the Ministry of Industry and Trade of Vietnam shall be exempt from duties within the allowances specified in Appendix V hereof according to Clause 3 Article 16 of the Law on Export and import duties.
Goods purchased or transport within the duty-free allowance but are not meant to serve border residents’ business or consumption shall be dutiable.
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3. Application for duty exemption:
a) A customs dossier defined by customs law;
b) 17 The taxpayer provides information on personal identification number or presents a laissez-passer or a citizen identity card.
4. Procedures for granting duty exemption are specified in Article 31 of this Decree.
Article 10. Exemption of duties on goods imported for further processing and processed exports
1. Goods imported for further processing and processed exports under processing contracts that are exempt from export and import duties specified in Clause 6 Article 16 of the Law on Export and import duties include:
a) Raw materials, semi-finished products, supplies (including those for manufacture of packages of exports), imported components that are incorporated into the exports or used during the processing of exports not incorporated into the exports, including those imported by the processor to execute the processing contract;
b) Goods imported as samples that are not traded or used;
c) Machinery and equipment imported for processing under a processing contract;
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dd) Components and parts imported for repair of processed exports under warranty according to the processing contract or appendices thereof and are considered raw materials or supplies imported for processing;
e) Goods imported for further processing but are permitted to be destroyed in Vietnam and have been destroyed in reality.
Goods imported for further processing and used as gifts shall be exempt from duties in accordance with Article 8 of this Decree.
When the processing contract expires, it is not required to re-export goods imported for processing. Imported goods that are not re-exported shall be dutiable;
g) 18 Processed products that are exported to a foreign country, a free trade zone or an organization or individual in Vietnam as requested by the hirer.
Processed exports are exempt from export duties as prescribed by this Point if they are entirely processed from imported goods. In case processed exports are made of dutiable domestic raw materials or supplies, export duties on the value of raw materials or supplies incorporated into the products at the duty rates applied to such raw materials or supplies shall be paid when the products are exported.
2. 19 Basis for determination of eligibility for duty exemption:
a) The taxpayer has a processing contract that is conformable with regulations of Decree No. 69/2018/ND-CP. The taxpayer shall specify the number of the processing contract and its appendices on the customs declaration.
b) The taxpayer or processor hired by the taxpayer has the right to ownership or enjoyment of the processing facility in Vietnam and equipment in the facility and has submitted the facility notification, the processing contract, sub-processing contract and their appendices to the customs authority in accordance with customs law. In case these documents are not submitted on schedule, the taxpayer shall only incur administrative penalties for customs offences as per regulations.
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In case the taxpayer (that has a processing contract) assigns all or part of the imports or semi-finished products that are processed from imports to a third party in a free trade zone or a foreign country, the imports or semi-finished products are exempt from export duties. The products that are imported into Vietnam after being processed overseas are subject to import duties according to Point d Clause 1 Article 11 of this Decree. The products that are imported into the domestic market of Vietnam after being processed in the free trade zone are subject to import duties as prescribed in Clause 2 Article 22 of this Decree.
d) The taxpayer (that has a processing contract) shall report the use of duty-free imports in accordance with customs laws.
dd) The quantity of imports used for processing the products that have been exported to a foreign country or a free trade zone that is exempt from import duties is the quantity of goods imported in for processing the exported products in reality.
Regulations of Point g and Point h of this Clause shall apply to goods imported for processing products that are exported to another domestically located organization or individual (outside of free trade zones), and in-country processed imports.
e) Goods imported for further processing, scrap and refuses produced during processing that are returned to the foreign hirer are exempt from export and import duties.
Goods imported for further processing, processed products, scrap and refuses produced during processing that are permitted to be destroyed and have been destroyed in reality are exempt from import duties.
In case goods are imported for manufacture of outward processing but processed products are not exported or redundant imports are not exported, the taxpayer shall register a new customs declaration, declare and pay tax to the customs authority according to the duty rates and dutiable values of imports at the time of registration of the customs declaration, except for gifts specified in Article 8 of this Decree.
g) The quantity of imported goods that are used for processing in-country exports in reality will be exempt from import duties if the in-country exporter has sent the customs authority a notification (Form No. 22 in Appendix VII hereof) of the customs declaration of the in-country imports within 15 days from the day on which customs clearance is granted to the in-country exports.
If the in-country exporter fails to submit the notification to the customs authority by the deadline, the in-country exporter shall register a new customs declaration, declare and pay duties on the imports used for processing the in-country exports at the rates and dutiable values of the imports that are applicable when the new customs declaration is registered.
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h) Goods that are imported in-country for processing according to the customs declaration shall be exempt from import duties if the importer satisfies the requirements specified in Point a and Point b of this Clause. If goods that are imported in-country for other purposes, the in-country importer shall declare and pay duties at the rates and dutiable values of the in-country imports that are applicable when the declaration is registered.
In case the in-country importer has paid import duties, used the in-country imports for manufacture of goods for export and exported the goods to a foreign country or a free trade zone in reality, paid import duties will be refunded in accordance with Article 36 of this Decree.
3. Import duties shall be charged upon machinery, equipment, raw materials, supplies, components and processed products on which processing charges are paid by the foreign party.
4. 20 Scraps and refuses produced during the processing of exports shall be exempt from import duties when they are sold domestically. The taxpayer does not have to follow customs procedures but shall declare and pay VAT, excise tax, environment protection tax (if any) to the tax authority in accordance with tax laws.
5. 21 Procedures for granting duty exemption are specified in Article 31 of this Decree.
While following procedures for in-country export of the goods specified in this Article, in addition to the duty exemption application specified in Article 31 of this Decree, the in-country exporter shall also submit the document requesting delivery of goods in Vietnam of a foreign entity: 01 photocopy.
Article 11. Exemption of duties on goods exported for processing and processed imports
1. Goods exported for processing and processed imports under processing contracts exempt from export and import duties specified in Clause 6 Article 16 of the Law on Export and import duties comprise:
a) 22 Raw materials, supplies and components for export.
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Where goods exported for processing are natural resources, minerals or products in which the value of natural resources or minerals plus (+) energy cost makes up at least 51% of the product price and the goods are subject to export duties (except scraps produced during the manufacture or processing of the imports for export), duty exemption shall not be granted.
Products in which the value of natural resources or minerals plus (+) energy cost makes up less than 51% of the product price shall be determined in accordance with Decree No. 100/2016/ND-CP dated July 01, 2016 on guidelines for the Law on amendments to the Law on Value-added tax, the Law on special excise duty, the Law on Tax administration and the Government’s Decree No. 146/2017/ND-CP.
b) Goods exported as samples that are not traded or used;
c) Machinery and equipment exported for processing under a processing contract;
d) When products that are processed overseas are imported into Vietnam, import duties on the value of raw materials, supplies and components incorporated into the processed products shall be exempt; the remaining value of the products shall be dutiable at the import duty rates applied to processed imports.
2. Basis for determination of eligibility for duty exemption:
a) The taxpayer has a processing contract as prescribed in the Government’s Decree No. 187/2013/ND-CP dated November 20, 2013.
b) Exported raw materials, supplies and components are used for processing or manufacture of the imported products.
The value or quantity of raw materials, supplies and components exempt from duty is the actual value or quantity of raw materials, supplies and components used for manufacture of the processed products that are imported in reality and is determined when making a statement of raw materials, supplies and components imported for processing imports23 in accordance with customs laws.
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3. Procedures for granting duty exemption are specified in Article 31 of this Decree.
The taxpayer shall write on the customs declaration the number and date of the processing contract, number and date of the notification to the customs authority of exported products in which the value of natural resources or minerals plus (+) energy cost makes up less than 51% of the product price.
Article 12. Exemption of duties on goods imported for manufacture of domestic exports 24
1. Goods imported for manufacture of domestic exports are exempt from import duties as prescribed in Clause 7 Article 16 of the Law on Export and import duties, including:
a) Raw materials, supplies (including those for manufacture of packages of exports), components, semi-finished products imported incorporated into the exports or used during the manufacture of exports without being incorporated into the exports;
b) Finished products that are imported for packaging, labeling or attaching to exports or packaging with exports as a whole;
c) Components and parts imported for repair of exports under warranty;
d) Goods imported as samples that are not traded or used;
dd) Goods imported for manufacture of domestic exports but are permitted to be destroyed in Vietnam and have been destroyed in reality.
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a) The taxpayer has the right to ownership or right to enjoyment of the facility in Vietnam where domestic exports are manufactured and equipment therein. The taxpayer has submit the notification of the manufacturing facility and equipment therein; notification of the hired manufacturer or processor’s manufacturing facility, the manufacturing or processing contract to the customs authority in accordance with customs law. In case the notification is not submitted on schedule, the taxpayer shall only incur administrative penalties for customs offences.
The taxpayer assigns the imports mentioned in Clause 1 of this Article to a third party that has the right to ownership or right to enjoyment of the facility for manufacture or processing in the following cases:
a1) The taxpayer that assigns all or part of the imports to a third party within Vietnam’s territory for manufacture or processing through one or some stages, then receives the semi-finished products for further processing into finished exports will be exempt from import duties on the assigned imports.
a2) The taxpayer that assigns all or part of the semi-finished products that are manufactured by the taxpayer from imports to a third party within Vietnam’s territory for manufacturing or processing through one or some stages, then receives the semi-finished products for further processing into exports or receives the finished products for export will be exempt from import duties on the imports assigned to the third party for manufacturing of the semi-finished products.
a3) The taxpayer that assigns part of the imports to a third party in Vietnam for processing into finished products, then receives the finished products for export will be exempt from import duties on the imports assigned to the third party.
a4) The taxpayer that assigns the imports or semi-finished products that are entirely manufactured from the imports to a third party for manufacture or processing in a free trade zone or a foreign country in one of the cases specified in a.1, a.2, a.3 of this Clause will be exempt from import duties on the imports or semi-finished products that are entirely manufactured from the imports assigned to the third party. The products manufactured or processed overseas by the third party are subject to import duties when they are imported back into Vietnam as prescribed in Point d Clause 1 Article 11 of this Decree. Products that are manufactured or processed by the third party are subject to import duties when they are imported into Vietnam’s domestic market as prescribed in Clause 2 Article 22 of this Decree.
b) The taxpayer that imports goods as prescribed in Clause 1 of this Article and assigns all of the imports to an organization (third party) in which the taxpayer holds over 50% charter capital or total ordinary shares for manufacturing or processing, then receives the products for export will be exempt from import duties on the assigned imports, even if the third party hires another unit to process one or some stages. The third party shall have the right to ownership or enjoyment of a manufacturing or processing facility in Vietnam and equipment therein. The taxpayer shall submit the notification of the third party’s manufacturing or processing facility to the customs authority in accordance with customs Law. In case the taxpayer fails to submit such notification on schedule, the taxpayer shall only incur administrative penalties for customs offences.
The taxpayer shall also submit the following documents together with the aforementioned notification:
The Certificate of Enterprise Registration or latest audited financial statement of the taxpayer and the third party: 01 certified true copy;
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The shareholder register (for joint stock companies) or member register (for multiple-member limited liability companies) of the taxpayer and the third party: 01 certified true copy.
The taxpayer that assigns all of the imports to a third party in a free trade zone or a foreign country for manufacturing or processing will be exempt from import duties on the assigned imports. The products manufactured or processed overseas by the third party are subject to import duties when they are imported back into Vietnam as prescribed in Point d Clause 1 Article 11 of this Decree. Products that are manufactured or processed by the third party are subject to import duties when they are imported into Vietnam’s domestic market as prescribed in Clause 2 Article 22 of this Decree.
c) The taxpayer shall report the use of duty-free imports in accordance with customs laws.
d) The quantity of imports used for processing the products that have been exported to a foreign country or a free trade zone that is exempt from import duties is the quantity of goods imported in for processing the exported products in reality.
Regulations of Points e, g, h of this Clause shall apply to the imports used for manufacture of products that are exported to another domestically located organization and individual (outside of free trade zones), in-country exports and in-country imports.
dd) Goods imported for manufacturing, manufactured products, scrap and refuses produced during manufacturing that are permitted to be destroyed and have been destroyed in reality are exempt from import duties.
In case goods are imported for manufacture of domestic exports are not used or the products are not exported, import duties shall not be exempt. In this case the taxpayer shall register a new customs declaration, declare and pay tax to the customs authority according to the duty rates and dutiable values of imports at the time of registration of the customs declaration, except for gifts specified in Article 8 of this Decree.
e) The quantity of imported goods that are used for manufacturing in-country exports in reality will be exempt from import duties if the in-country exporter has sent the customs authority a notification (Form No. 22 in Appendix VII hereof) of the customs declaration of the in-country imports within 15 days from the day on which customs clearance is granted to the in-country exports.
If the in-country exporter fails to submit the notification to the customs authority by the deadline, the in-country exporter shall register a new customs declaration, declare and pay duties on the imports used for manufacturing the in-country exports at the rates and dutiable values of the imports that are applicable when the new customs declaration is registered.
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g) In-country exports are not exempt from export duties. The in-country exporter shall register the in-country export declaration, declare and pay export duties at the rates and values of the in-country exports that are applicable when the declaration is registered.
h) Goods that are imported in-country for processing according to the customs declaration shall be exempt from import duties if the importer satisfies the requirements specified in Point a and Point b Clause 2 Article 10 of this Decree. If goods that are imported in-country for other purposes, the in-country importer shall declare and pay duties at the rates and dutiable values of the in-country imports that are applicable when the declaration is registered.
In case the in-country importer has paid import duties, used the in-country imports for manufacture of goods for export and exported the goods to a foreign country or a free trade zone in reality, paid import duties will be refunded in accordance with Article 36 of this Decree.
3. Procedures for granting duty exemption are specified in Article 31 of this Decree.
While following procedures for in-country export of the goods specified in this Article, in addition to the duty exemption application specified in Article 31 of this Decree, the in-country exporter shall also submit the document requesting delivery of goods in Vietnam of a foreign entity: 01 photocopy.
4. Scraps and refuses produced during the manufacture of exports shall be exempt from import duties when they are sold domestically. The taxpayer does not have to follow customs procedures but shall declare and pay VAT, excise tax, environment protection tax (if any) to the tax authority in accordance with tax laws.
Article 13. Exemption of duties on temporarily imported goods and temporarily exported goods
1. Goods that are temporarily imported and re-exported or temporarily exported and re-imported within a certain period of time shall be exempt from duties as prescribed in Clause 9 Article 16 of the Law on Export and import duties.
2. Goods that are temporarily imported or temporarily exported for repair or replacement as specified in Point c Clause 9 Article 16 of the Law on Export and import duties must not change the shape, functions and basic features of the temporarily imported goods and must not be used to create other goods.
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3. Reusable equipment that are temporarily imported and re-exported or temporarily exported and re-imported to carry exports and imports comprise:
a) Empty containers, with or without hooks;
b) Flex tanks inside containers for storage of liquids;
c) Other reusable equipment for storage of exports and imports.
4. Procedures for granting duty exemption are specified in Article 31 of this Decree.
In case of temporary import of goods, the taxpayer shall submit 01 original copy of the guarantee letter issued by a credit institution or a document proving payment of deposit into the deposit account of the customs authority at a State Treasury if the guarantee letter has not been updated on the customs electronic data processing system.
Provisions of Article 4 of this Decree shall apply to provision of guarantee or depositing of import duties on temporarily imported goods.
1. Imported fixed assets of an entity eligible for investment incentives are exempt from import duties as prescribed in Clause 11 Article 16 of the Law on Export and import duties.
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3. Regarding an investment project located in an administrative division provided with investment incentives but the project is not eligible, goods that are imported as fixed assets serving manufacturing activities of the project shall be exempt from import duties.
4. 25 The Ministry of Planning and Investment of Vietnam shall establish criteria for identification of supplies that cannot be domestically manufactured.
Specialized vehicles used in technological line directly serving manufacturing activities of investment projects shall be identified in the basis of the List or criteria set out by the Ministry of Science and Technology for identification of duty-free imports or confirmations of the Ministry of Science and Technology of specialized vehicles used in technological line directly serving manufacturing activities of investment projects.
5. Procedures for granting duty exemption are specified in Article 30 and Article 31 of this Decree.
6. 26 Basis for determination of eligibility for duty exemption
a) The field or business line of the investment project is eligible for investment incentives or special investment incentives; the investment project is located in one of the disadvantaged areas or extremely disadvantaged areas specified in Appendix I and Appendix II of the Government's Decree No. 118/2015/ND-CP and its amending or superseding documents (if any).
b) The investment project's capital is at least 6.000 billion VND, at least 6.000 billion VND is disbursed within 03 days from the issuance date of the Certificate of Investment Registration or written approval for investment guidelines, and one of the following criteria is satisfied: Annual revenue is at least 10.000 billion VND within 03 years after revenue is generated, or there are more than 3.000 employees as prescribed in Point c Clause 2 Article 15 of the Law on Investment No. 61/2020/QH14. Import duties exemption mentioned in Clause 1 of this Article shall be granted on the basis of the project owner’s declaration.
The customs authority that receives the duty-free list shall inspect the disbursement of capital and fulfillment of the criteria for revenue and employees at the premises of the project owner in accordance with post-customs clearance inspection procedures. In case less than 6.000 billion VND is disbursed in 03 years from the issuance date of the Certificate of Investment Registration or written approval for investment guidelines but the criterion for total revenue or employees is not satisfied, the taxpayer is not eligible for import duty incentives prescribed in Clause 1 of this Article and has to fully declare and pay the amount of duties that were exempt plus (+) late payment interest in accordance with tax administration laws.
c) The investment project is located in the rural area and has at least 500 employees (not including part-time employees and employees with employment contracts of less than 12 months): The time for determination of the number of employees is after 12 months from the project’s inauguration date. The project owner shall make the declaration, take responsibility for such declaration, and notify the customs authority of the project's inauguration date using Form No. 21 in Appendix VII hereof. At least 500 employees must be maintained throughout the project’s operating period. After the project is officially inaugurated, the customs authority that receives the duty-free list shall inspect the number of employees of the project.
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In case an investment project has at least 500 employees and is located in both rural and non-rural areas, the number of employees working in the rural area shall be used as the criterion instead of the number of employees working in the non-urban area.
d) High-tech enterprises, science and technology enterprises, science and technology organizations defined by regulations of law on high technology, science and technology.
dd) Investment laws and relevant laws shall apply to identification of eligibility for investment incentives of other entities specified in the Law on Investment No. 61/2020/QH14.
e) The import duty incentives mentioned in Clause 1 of this Article do not apply to investment projects specified in Clause 5 Article 15 of the Law on Investment No. 61/2020/QH14.
Article 15. 05-year exemption from import duties on raw materials, supplies and components
1. 27 Raw materials, supplies and components that cannot be domestically manufactured and are imported for manufacture of the investment projects specified in Points a, b, c of this Clause are exempt from import duties for 05 years from the manufacture commencement date as prescribed in Clause 13 Article 16 of the Law on Export and Import Duties.
a) The field or business line of the investment project is eligible for special investment incentives according to Appendix I of Decree No. 118/2015/ND-CP and its amending or replacing documents (if any).
b) The investment project is located in an extremely disadvantaged area according to Appendix II of Decree No. 118/2015/ND-CP and its amending or replacing documents (if any), or the investment project is one of the projects specified in Point a and Point c Clause 2 Article 16 of Decree No. 118/2015/ND-CP and its amending or replacing documents (if any).
c) The investment project is owned by a high-tech enterprise, science and technology enterprise, science and technology organization defined by regulations of law on high technology, science and technology.
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When the 05-year period expires, the taxpayer shall fully declare and pay duties on the amount of imported raw materials, supplies and components that were exempt from import duties but are not used.
2. Products in which the value of natural resources or minerals plus (+) energy cost makes up less than 51% of the product price shall be determined in accordance with Decree No. 100/2016/ND-CP dated July 01, 2016 on guidelines for the Law on amendments to the Law on Value-added tax, the Law on special excise duty, the Law on Tax administration and instructional documents thereof.
3. The basis for identification of fields and business lines eligible for special investment incentives and extremely disadvantaged areas is specified in the Law on Investment and the Government's Decree No. 118/2015/ND-CP.
The Ministry of Planning and Investment of Vietnam shall establish criteria for identification of raw materials, supplies and components that cannot be domestically manufactured.
4. Procedures for granting duty exemption are specified in Article 30 and Article 31 of this Decree.
Article 16. Exemption of duties on imports serving petroleum activities
1. Imports serving petroleum activities are exempt from import duties as prescribed in Clause 15 Article 16 of the Law on Export and import duties.
2. The Ministry of Science and Technology of Vietnam shall establish criteria for identification of specialized vehicles exclusively used for petroleum activities.
3. The Ministry of Planning and Investment of Vietnam shall establish criteria for identification of goods that cannot be domestically manufactured.
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Article 17. Exemption of duties on imports serving ship building and sea-going vessels for export
1. Shipbuilding projects and facilities on the list of preferential fields and business lines as prescribed in investment laws are exempt from export and import duties according to Clause 16 Article 16 of the Law on Export and import duties.
2. The Ministry of Science and Technology of Vietnam shall establish criteria for identification of vehicles in the technological line directly serving shipbuilding activities.
3. The Ministry of Planning and Investment of Vietnam shall establish criteria for identification of goods that cannot be domestically manufactured.
4. Procedures for granting duty exemption are specified in Article 30 and Article 31 of this Decree.
1. Plant varieties, animal breeds, fertilizers and plant protection substances that cannot be domestically manufactured and have to be imported to serve agriculture, forestry and aquaculture are exempt from import duties as prescribed in Clause 12 Article 16 of the Law on Export and import duties.
2. The Ministry of Planning and Investment of Vietnam shall establish criteria for identification of goods that cannot be domestically manufactured.
3. The Ministry of Agriculture and Rural Development of Vietnam shall establish criteria for identification of goods on the List of plant varieties, animal breeds, fertilizers and plant protection substances that have to be imported.
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Article 19. Exemption of duties on imports serving scientific research and technological development
1. Imports serving scientific research, technological development, development of technology incubation, science and technology enterprise incubation and technological innovation are exempt from import duties as prescribed in Clause 21 Article 16 of the Law on Export and import duties.
2. The Ministry of Planning and Investment of Vietnam shall establish criteria for identification of goods that cannot be domestically manufactured.
The Ministry of Science and Technology of Vietnam shall establish criteria for identification of specialized machinery, equipment, parts and supplies serving scientific research, technological development, development of technology incubation, science and technology enterprise incubation and technological innovation.
3. The Ministry of Science and Technology of Vietnam shall establish criteria for identification of scientific documents serving scientific research, technological development, development of technology incubation, science and technology enterprise incubation and technological innovation.
4. Application for duty exemption:
In addition to the documents specified in Article 31 of this Decree, the taxpayer might be required to submit one of the following documents:
a) The decision on execution of a scientific research or technological development program, project or mission and a list of necessary imports issued by a competent authority in accordance with the Law on science and technology: 01 photocopy 28;
b) The document certifying the list of goods directly used for29 technological incubation or science and technology enterprise incubation issued by the People’s Committee of the province or supervisory Ministry where the technological incubation or science and technology enterprise incubation project is located: 01 photocopy 30;
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5. Procedures for granting duty exemption are specified in Article 31 of this Decree.
Article 20. Exemption of duties on imports serving national defense and security purposes
1. Imports exclusively serving national defense and security purposes and vehicles among which cannot be domestically manufactured are exempt from import duties as prescribed in Clause 22 Article 16 of the Law on Export and import duties.
2. Basis for determination of eligibility for duty exemption:
a) The goods is part of the annual plan for importing goods exclusively serving national defense and security purposes approved by the Prime Minister or by the Minister of Public Security of Vietnam or by the Minister of National Defense of Vietnam on the Prime Minister’s authority.
b) The specialized vehicles cannot be domestically manufactured as defined by Ministry of Planning and Investment of Vietnam.
3. An application for duty exemption consists of:
a) Form 03a in Appendix VII enclosed herewith 33 prepared by the Ministry of National Defense of Vietnam or the Ministry of Public Security of Vietnam or a unit authorized by the Ministry of National Defense of Vietnam or the Ministry of Public Security of Vietnam: 01 original copy.
b) The sales contract: 01 photocopy 34;
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4. Procedures for granting duty exemption:
a) 36 The Ministry of National Defense of Vietnam or the Ministry of Public Security of Vietnam or a unit authorized by the Ministry of National Defense of Vietnam or the Ministry of Public Security of Vietnam shall submit an application for duty exemption to the General Department of Customs at least 05 working days before registration of the customs declaration.
Within 03 working days from the day on which the application is received, the General Department of Customs shall issue a notice whether duty exemption is granted or request supplementation of the application.
The Sub-department of Customs where customs procedures are followed shall grant customs clearance according to the notice sent by the General Department of Customs.
b) 37 (abrogated)
Article 21. Exemption of duties on imports serving education
1. Imports exclusively serving education that cannot be domestically manufactured are exempt from import duties as prescribed in Clause 20 Article 16 of the Law on Export and import duties.
2. The Ministry of Planning and Investment of Vietnam shall establish criteria for identification of goods that cannot be domestically manufactured.
3. The Ministry of Education and Training of Vietnam shall establish criteria for identification of imports exclusively serving education.
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1. Goods manufactured, processed, recycled or assembled in a free trade zone without using imported raw materials or components are exempt from import duties when they are imported into the domestic market as prescribed in Clause 8 Article 16 of the Law on Export and import duties.
2. Where goods manufactured, processed, recycled or assembled in a free trade zone using imported raw materials or components, they shall be dutiable when imported into the domestic market according to the duty rates and their dutiable values.
3. Procedures for granting duty exemption are specified in Article 31 of this Decree.
1. Raw materials, supplies and components that cannot be domestically manufactured and are imported for manufacture or assembly of medical equipment of an investment project given priority are exempt from import duties for 05 years from the manufacture commencement date as prescribed in Clause 14 Article 16 of the Law on Export and import duties.
The List of medical equipment given priority is specified in Appendix VI enclosed herewith.
2. The manufacture commencement date which is the beginning date of the 05-year period in the cases specified in Clause 1 of this Article is the day on which the manufacture process is officially commenced (excluding experimental manufacture period).
The taxpayer shall declare the manufacture commencement date and notify the customs authority where application for duty exemption is received before following customs procedures.
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4. Procedures for granting duty exemption are specified in Article 30 and Article 31 of this Decree.
1. Raw materials, supplies and components imported for manufacture or information technology products, digital contents or software are exempt from import duties as prescribed in Clause 18 Article 16 of the Law on Export and import duties.
2. The Ministry of Planning and Investment of Vietnam shall establish criteria for identification of goods that cannot be domestically manufactured.
3. Procedures for granting duty exemption are specified in Article 30 and Article 31 of this Decree.
Article 25. Exemption of duties on goods imported for environmental protection purposes
1. Goods imported for environmental protection purposes are exempt from import duties as prescribed in Clause 19 Article 16 of the Law on Export and import duties.
2. The Ministry of Planning and Investment of Vietnam shall establish criteria for identification of goods that cannot be domestically manufactured.
3. The Ministry of Natural Resources and Environment of Vietnam shall establish criteria for identification of specialized machinery, equipment, vehicles, tools and supplies imported for collection, transport, treatment of wastewater, garbage, exhaust gases, environment survey and analysis, production of renewable energy; pollution control, environmental emergency responses; exports derived from the process of waste recycling and treatment.
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Article 26. Exemption of duties on imports serving money printing and minting
1. Machinery, equipment, raw materials, supplies, components and parts imported for money printing and minting which are exempt from import duties as prescribed in Clause 17 Article 16 of the Law on export and import duties must be included in the List announced by the Governor of the State Bank of Vietnam (SBV).
The duty-free goods mentioned in Clause 1 of this Article must be imported by organizations designated by SBV.
2. SBV shall establish criteria for identification of machinery, equipment, raw materials, supplies, components and parts imported for money printing and minting.
3. Application for duty exemption:
a) A customs dossier defined by customs law;
b) SBV’s written permission for import of machinery, equipment, raw materials, supplies, components or parts for money printing and minting: 01 photocopy 38.
4. Procedures for granting duty exemption are specified in Article 31 of this Decree.
Article 27. Exemption of duties on goods imported for non-commercial purposes
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1. Samples, pictures of samples, videos of samples, models as substitutes for samples whose customs value does not exceed VND 50.000 or that have been modified in a way that they are no longer tradable or usable and can only be used as samples.
2. Printed advertisements specified in Chapter 49 of Vietnam’s List of exported or imported goods, including: fliers, commercial catalogues, annual publications, advertisement documents, tourism posters that are used for advertising, announcing or advertising goods or services and provided free of charge shall be exempt from import duties as prescribed in Clause 10 Article 16 of the Law on Export and import duties, provided each shipment only consists of 01 type of printed documents and the total weight of which does not exceed 01 kg. If a shipment consists of more than one type of printed documents, only one copy of a type is permitted or their total weight must not exceed 01 kg.
3. Procedures for granting duty exemption are specified in Article 31 of this Decree.
1. 39 Goods exported or imported to serve social welfare works, recovery from disasters, epidemics and other special incidents that are exempt from export and import duties as prescribed in Clause 23 Article 16 of the Law on Export and import duties include:
a) Goods that cannot be domestically manufactured and have to be imported to be used for a project which is part of a social welfare program of the Government are exempt from import duties;
b) Goods that cannot be domestically manufactured and are imported to serve recovery from disasters or epidemics are exempt from import duties;
c) Agarwood derived from planted aquilaria trees and python skin obtained through breeding are exempt from export duties;
d) Unprocessed agricultural products on the List in Appendix VIII hereof that are invested in, grown by Vietnamese enterprises, households, household businesses and individuals in Cambodian provinces that border Vietnam and imported through border checkpoints of within customs areas as materials for production in Vietnam are exempt from import duties.
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dd) Exports and imports in other special cases where the Prime Minister decides to grant exemption of export and import duties on a case-by-case basis and at the request of the Ministry of Finance of Vietnam.
2. The Ministry of Planning and Investment of Vietnam shall establish criteria for identification of goods that cannot be domestically manufactured.
3. An application for exemption of duties on imports serving recovery from a disaster or epidemic consists of:
a) The written request for duty exemption prepared by the People’s Committee of the relevant province or a Ministry or an equivalent authority which specifies the damage caused by the disaster or epidemic: 01 original copy;
b) The list of imports serving recovery from the disaster or epidemic which is made using Form 04 in Appendix VII enclosed herewith: 01 original copy;
c) The decision on outbreak declaration issued by a competent authority as prescribed by the Law on Prevention and treatment of infectious diseases if goods are imported in response to an epidemic: 01 photocopy 40.
4. An application for exemption of duties on imports serving social welfare works consists of:
a) The written request for duty exemption prepared by the People’s Committee of the province, a Ministry or an equivalent authority: 01 original copy;
b) The list of imports serving social welfare works which is made using Form 04 in Appendix VII enclosed herewith: 01 original copy.
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a) The written request for exemption of export/import duties by a Ministry, ministerial agency, the People’s Committee of the province, organization or individual which specifies the reasons, quantities, categories and values of goods and the amount for duties to be exempted: 01 original copy;
b) The list of exports/imports which is made using Form No. 04 in Appendix VII hereof: 01 original copy.
6. An application for exemption of duties on goods imported as emergency aid in the event of a disaster or epidemic consists of:
a) A customs dossier specified in Article 24 of the Law on Customs;
b) The written confirmation that the goods are imported as emergency aid issued by the People’s Committee of the province or a Ministry or an equivalent authority, in which the damage caused by the disaster or epidemic must be specified: 01 original copy;
c) The list of goods imported as emergency aid: 01 original copy;
d) The decision on outbreak declaration issued by a competent authority as prescribed by the Law on Prevention and treatment of infectious diseases if goods are imported in response to an epidemic: 01 photocopy.
In consideration of the application for duty exemption as prescribed in this Clause, the customs authority where customs procedures are followed shall decide whether to grant duty exemption.
7. 42 Procedures for exemption of duties on goods exported or imported for social welfare, recovery from disasters, epidemics and other special incidents:
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The customs authority where export/import procedures are followed shall implement the Prime Minister’s decision.
8. 43 Documentation and procedures for exemption of export duties on agarwood derived from planted aquilaria trees and python skin obtained through breeding:
Procedures for granting duty exemption are specified in Article 31 of this Decree. For python skin obtained through breeding, the following documents are also required:
a) The certificate of registration of breeding facility for wild animals issued by the local forest protection authority or an authority appointed by the Ministry of Agriculture and Rural Development of Vietnam: 01 photocopy, which must be presented with its original copy for comparison during the first export shipment;
b) The written confirmation of quantity of slaughtered captive-bred pythons issued by the local forest protection authority for every export: 01 photocopy, which must be presented with its original copy for comparison.
9. 44 Procedures for exemption of duties on unprocessed agricultural products invested in or grown in Cambodia and imported into Vietnam:
a) The taxpayer shall annually submit the application for registration of the duty-free list through the electronic data processing system to the Customs Department of the province that borders Cambodia. Physical documents shall be submitted to the Customs Department of the province that borders Cambodia in accordance with Article 30 of this Decree.
In addition to the documents notifying the duty-free list specified in Clause 3 Article 30 of this Decree, the taxpayer shall also submit the following documents:
The certification of investment permission issued by a competent authority in Cambodia where the Vietnamese enterprise makes investment: 01 photocopy, enclosed with 01 Vietnamese translation bearing the enterprise’s seal;
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Documents relevant to the investment assistance, farming in the Cambodia’s province that borders Vietnam (if any): 01 photocopy, which must be presented with its original copy for comparison during the first import shipment.
b) On the basis of the duty-free list submitted to the customs authority, the taxpayer shall follow the procedures for granting duty exemption as prescribed in Article 31 of this Decree.
The customs authority shall compare the duty-free list registration application, the list of households, household businesses and individuals that provide investment assistance or farm in Cambodia provinces that border Vietnam, which is annually published by the People’s Committee of their provinces, with the actual imports to decide whether to grant exemption of import duties on each import shipment.
The People’s Committees of provinces bordering Cambodia shall annually publish lists of households, household business, resident individuals that provide investment assistance or farm in Cambodia provinces that border Vietnam according to Form No. 11 in Appendix VII hereof on their websites and send them to Customs Departments of provinces and Sub-departments of Customs responsible for the checkpoints in the bordering provinces. In case of changes to criteria in the published documents, revising documents must be issued.
Article 28a. Customs supervision and inspection requirements and application for tax policies to export processing enterprises (EPE) that are free trade zones (FTZ) 45
1. Customs supervision and inspection requirements for an EPE that is a FTZ include:
a) There are hard fences that separate the EPE from the outside; there are gates/doors that are the only ways for goods to enter and leave the EPE.
b) There are surveillance cameras at the entrances and exits where goods are stored throughout the day (24/24 hours, including days off and holidays); images recorded by these cameras shall be transmitted to the supervisory customs authority of the EPE and retained at the EPE for a minimum period of at least 12 months.
The Director of the General Department of Customs shall prescribe the format of surveillance camera data to be exchanged between customs authorities and EPEs mentioned in Point b of this Clause.
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2. Procedures for inspecting and certifying compliance with customs supervision and inspection requirements for EPEs and investors in EPE projects
a) In case the investor applies for the Certificate of Investment Registration for a new project (or a written confirmation by an investment registration authority if the Certificate of Investment Registration is not required):
The investor shall submit 01 written declaration of its fulfillment of customs supervision and inspection requirements laid down in Clause 1 of this Article (Form No. 24 in Appendix VII hereof) to the investment registration authority together with the application for the Certificate of Investment Registration (or application for the written confirmation by an investment registration authority if the Certificate of Investment Registration is not required).
The investment registration authority shall send an enquiry to a competent customs authority about the investor’s fulfillment of customs supervision and inspection requirements in accordance with Clause 1 Article 30 of the Government’s Decree No. 82/2018/ND-CP dated May 22, 2018 on management of industrial zones and economic zones (hereinafter referred to as Decree No. 82/2018/ND-CP) and its amending or replacing documents (if any), and regulations of this Decree, which must be accompanied with the investor’s application (photocopy) and the enterprise’s written declaration (01 original copy).
Within 03 working days from the receipt of documents from the investment registration authority, in consideration of the investor’s application and declaration, the customs authority shall consider issuing a certificate of compliance or non-compliance with customs supervision and inspection requirements (Form No. 24 in Appendix VII hereof) and send it to the investment registration authority.
b) In case the investor applies for issuance or approval for revisions to the Certificate of Investment Registration (if any), or a written confirmation by an investment registration authority if the Certificate of Investment Registration is not required, for the project’s expansion part:
The investor shall submit 01 written declaration of fulfillment of the customs supervision and inspection requirements laid down in Clause 1 of this Article (Form No. 24 in Appendix VII hereof) in respect of the project's expansion part to the investment registration authority together with the application for issuance or approval for revisions to the Certificate of Investment Registration (if any), or the application for the written confirmation by an investment registration authority if the Certificate of Investment Registration is not required.
The investment registration authority shall send an enquiry to a competent customs authority about the investor’s fulfillment of customs supervision and inspection requirements in accordance with Clause 1 Article 30 of the Decree No. 82/2018/ND-CP and its amending or replacing documents (if any), and regulations of this Decree, in respect of the project’s expansion part, which must be accompanied with the investor’s application (photocopy) and the enterprise’s written declaration (01 original copy).
Within 03 working days from the receipt of documents from the investment registration authority, in consideration of the investor’s application and declaration, the customs authority shall consider giving certification of compliance or non-compliance with customs supervision and inspection requirements on Form No. 24 in Appendix VII hereof and send it to the investment registration authority.
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In consideration of the investor's request, the investment registration authority shall send an enquiry to a competent customs authority about the investor’s fulfillment of customs supervision and inspection requirements in accordance with Clause 1 Article 30 of Decree No. 82/2018/ND-CP and its amending or replacing documents (if any), and regulations of this Decree.
Within 10 working days from the receipt of documents from the investment registration authority, the customs authority shall carry out a physical inspection of the investor’s fulfillment of customs supervision and inspection requirements laid down in Clause 1 of this Article and send a certificate of compliance or non-compliance (Form No. 26 in Appendix VII hereof) to the investment registration authority.
3. Investors in investment projects (including new projects and expansion projects) may apply FTZ tax policies prescribed by the Law on Export and Import Duties from the day on which the EPE mentioned in the Certificate of Investment Registration, the revised Certificate of Investment Registration or the investment registration authority’s written confirmation (if the Certificate of Investment Registration is not required).
Physical inspection of the investor’s fulfillment of customs supervision and inspection requirements serving application of FTZ tax policies shall be carried out in accordance with Clause 4, Clause 5 and Clause 6 of this Article.
4. Physical inspection of fulfillment of customs supervision and inspection requirements of EPEs (including enterprises having new projects and those having expansion projects):
a) At least 30 days before the official inauguration date of the EPE specified in the Certificate of Investment Registration, the revised Certificate of Investment Registration (if any) or the investment registration authority’s written confirmation (in case the Certificate of Investment Registration is not required), or the investment registration authority’s confirmation that the EPE’s is officially inaugurated later than the date specified in the aforementioned documents, the EPE shall send a notification of fulfillment of the customs supervision and inspection requirements laid down in Clause 1 of this Article (Form No. 25 in Appendix VII hereof) to its supervisory Sub-department of Customs.
In case the official inauguration date of the EPE is not specified in its Certificate of Investment Registration, the revised Certificate of Investment Registration (if any) or the investment registration authority’s written confirmation (if the Certificate of Investment Registration is not required), the official inauguration date shall be the date on which the EPE officially starts its operation as notified to the customs authority.
b) Within 10 working days from the receipt of the EPE’s notification, its supervisory Sub-department of Customs shall complete the physical inspection of fulfillment of customs supervision and inspection requirements laid down in Clause 1 of this Article and send a certificate of compliance or non-compliance (Form No. 26 in Appendix VII hereof) to the EPE. In case a certificate of non-compliance is issued to the EPE, it shall be required to take necessary remedial actions to obtain the fulfillment of requirements laid down in Clause 1 of this Article within a maximum period of 01 year from the date of the first certificate of non-compliance issued by its supervisory Sub-department of Customs.
c) When the EPE has successfully taken remedial actions to obtain the fulfillment of requirements laid down in Clause 1 of this Article, it shall send a notification thereof (Form No. 25 in Appendix VII hereof) and a written request for physical inspection to its supervisory Sub-department of Customs. Within 10 working days from the receipt of the EPE’s request, its supervisory Sub-department of Customs shall re-carry out the physical inspection and send a certificate of compliance or non-compliance (Form No. 26 in Appendix VII hereof) to the EPE.
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d) Within 01 year from the date of the first certificate of non-compliance issued by its supervisory Sub-department of Customs, if the EPE neither sends a notification to its supervisory Sub-department of Customs nor fulfills the customs supervision and inspection requirements laid down in Clause 1 of this Article, it will not be eligible for FTZ tax policies. In this case, the EPE has to fully pay the taxes, late payment interests and fines relevant to the imports to which FTZ tax policies were applied which accumulate from the issuance date of the Certificate of Investment Registration, the revised Certificate of Investment Registration or the investment registration authority’s written confirmation (if the Certificate of Investment Registration is not required) regarding the new investment project or project’s expansion part that fails to fulfill the customs supervision and inspection requirements laid down in Clause 1 of this Article.
In case the EPE fulfills the customs supervision and inspection requirements laid down in Clause 1 of this Article after 01 year and submits the notification to its supervisory Sub-department of Customs in accordance with Point c of this Clause, FTZ tax policies shall be applied from the day on which the Sub-department of Customs issues the certificate of compliance with customs supervision and inspection requirements laid down in Clause 1 of this Article.
5. Physical inspection of fulfillment of customs supervision and inspection requirements by EPEs that are granted the Certificate of Investment Registration, the revised Certificate of Investment Registration (if any), or the investment registration authorities’ written confirmations (if the Certificate of Investment Registration is not required), before the effective date of this Decree and are operating, including those that are granted certification of compliance with customs supervision and inspection requirements by customs authorities before the effective date of this Decree:
a) Within 01 years from the effective date of this Decree, the EPE shall be required to obtain its fulfillment of customs supervision and inspection requirements laid down in Clause 1 of this Article. After such requirements are fulfilled, the EPE shall send a notification (Form No. 25 in Appendix VII hereof) to its supervisory Sub-department of Customs.
b) Within 10 working days from the receipt of the EPE’s notification, its supervisory Sub-department of Customs shall complete the physical inspection of fulfillment of customs supervision and inspection requirements laid down in Clause 1 of this Article and send a certificate of compliance or non-compliance (Form No. 26 in Appendix VII hereof) to the EPE. In case a certificate of non-compliance is issued to the EPE, it shall be required to take necessary remedial actions to obtain the fulfillment of requirements laid down in Clause 1 of this Article within a maximum period of 01 year from the effective date of this Decree.
c) When the EPE has successfully taken remedial actions to obtain the fulfillment of requirements laid down in Clause 1 of this Article, it shall send a notification thereof (Form No. 25 in Appendix VII hereof) and a written request for physical inspection to its supervisory Sub-department of Customs. Within 10 working days from the receipt of the EPE’s request, its supervisory Sub-department of Customs shall re-carry out the physical inspection and send a certificate of compliance or non-compliance (Form No. 26 in Appendix VII hereof) to the EPE.
The EPE may take remedial actions with unlimited times to obtain the fulfillment of requirements laid down in Clause 1 of this Article provided that the maximum duration for implementing such actions shall not exceed 01 year from the effective date of this Decree.
d) Within 01 year from the effective date of this Decree, if the EPE neither sends a notification (Form No. 25 in Appendix VII hereof) or obtains the fulfillment of customs supervision and inspection requirements laid down in Clause 1 of this Article, it will not be eligible for FTZ tax policies from the expiration date of this 01-year time limit.
In case the EPE fulfills the customs supervision and inspection requirements laid down in Clause 1 of this Article after 01 year and submits the notification to its supervisory Sub-department of Customs in accordance with Point c of this Clause, FTZ tax policies shall be applied from the day on which the Sub-department of Customs issues the certificate of compliance with customs supervision and inspection requirements laid down in Clause 1 of this Article.
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7. In the cases specified in Clause 5 and Clause 6 of this Article where FTZ tax policies are not applied for the period from the effective date of the Certificate of Investment Registration, the revised Certificate of Investment Registration (if any), or the investment registration authority’s written confirmation (if the Certificate of Investment Registration is not required), to the date before the issuance date of certificate of compliance with customs supervision and inspection requirements by the customs authority as prescribed in Clause 1 Article 30 of Decree No. 82/2018/ND-CP and regulations of this Decree, the paid duties shall be settled in accordance with regulations of tax laws on settlement of overpaid tax after the enterprise has fulfilled the customs supervision and inspection requirements laid down in Clause 1 of this Article.
Article 29. Exemption of duties on goods of low values and goods sent by express delivery service 46
1. 47 (abrogated)
2. 48 Imports sent by post or express delivery service whose customs value does not exceed VND 1.000.000 or duty on which is less than VND 100.000 are exempt from import duties.
Where the customs value of goods exceeds VND 1.000.000 or the total duty payable exceeds VND 100.000, the entire shipment shall be subject to import duties.
3. 49 A shipment whose total customs value does not exceed VND 500.000 or the total export or import duty on which is less than VND 50.000 shall be exempt from export and import duties.
Provisions of this Clause do not apply to gifts, goods traded among border residents and goods sent by post or express delivery service.
4. 50 The application for duty exemption is the customs dossier defined by customs law.
5. Procedures for granting duty exemption are specified in Article 31 of this Decree.
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1. Exports and imports are exempt from export and import duties under international treaty to which Vietnam is a signatory.
2. Basis for determination of eligibility for duty exemption:
a) Categories and quotas of goods specified in the international treaty;
b) The written confirmation of the authority that proposes conclusion of or accession to the international treaty (hereinafter referred to as “proposing authority”), the line management authority in case the international treaty does not specify the categories and quotas of duty-free goods.
In case the proposing authority is not the line management authority, the written confirmation issued by the proposing authority shall apply.
3. Procedures for confirmation in case the international treaty does not specify the categories and quotas of duty-free goods
a) The organization and individual that uses the duty-free goods shall submit a written request to the proposing authority or line management authority for confirmation of categories and quotas of duty-free goods (Form No. 13 in Appendix VII hereof).
b) Within 15 days from the receipt of the aforementioned request, the proposing authority, the line management authority shall issue a written confirmation of the categories and quotas of duty-free goods (using Form No. 14 in Appendix VII hereof) and send it to the applicant, or issue a written rejection if the goods are not conformable with the international treaty.
4. Registration of duty-free list
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a) The application for registration of the duty-free list consists of:
- The registration form No. 05 in Appendix VII hereof: 01 original copy;
- The duty-free list sent via the electronic data processing system of customs authority. In case this system is not functional, the exporter/importer shall submit 02 original copies of the duty-free list (Form No. 06) and 01 original copy of Form No. 07 in Appendix VII hereof.
In case the machinery or equipment has to be divided into multiple export/import shipments and thus deduction is not possible at the time of export/import (hereinafter referred to as “combination or assembly line”), the exporter/importer shall submit 02 original copies of Form No. 06 in Appendix VII hereof.
The duty-free list that is conformable with the international treaty or the written confirmation of categories and quotas of duty-free goods issued by the proposing authority or line management authority.
- The international treaty if it specifies the categories and quotas of duty-free goods: 01 photocopy;
- The written confirmation of categories and quotas of duty-free goods mentioned in Point b Clause 3 of this Article: 01 photocopy, which must be presented with its original copy for comparison.
b) The locations where the duty-lists are registered or revised; responsibility of the customs authorities that receive duty-free lists; responsibility of submitting entities are specified in Clause 4, Clause 5, Clause 6 and Clause 7 Article 30 of this Decree.
c) In case the duty-free goods are exported/imported by the exporter/importer’s main contractor or subcontractor or a finance lease company, such contractor or finance lease company may use the duty-free list notified to the customs authority by the exporter/importer.
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Article 30. Registration of duty-free list of imports
1. The cases in which a List of goods to be imported free of duty (hereinafter referred to as “duty-free list”) must be registered are specified in Article 14, Article 15, Article 16, Article 17, Article 18, Article 23 and Article 24 of this Decree.
2. Rules for compilation of a duty-free list:
a) The organization or individual that uses the goods such as project owner, business owner; shipbuilding facility owner, petroleum operator (hereinafter referred to as “project owner”) shall submit the duty-free list. If main contractor or subcontractor or a finance lease company imports the duty-free goods instead of the project owner, such contractor or finance lease company shall use the duty-free list registered with the customs authority by the project owner;
b) The goods must be those exempt from duties specified in Clause 11, Clause 12, Clause 13, Clause 14, Clause 15, Clause 16 or Clause 18 Article 16 of the Law on Export and import duties and suitable for the business lines, objectives, scale, capacity of the project that uses the duty-free goods;
c) A duty-free list shall be compiled for the whole project or each stage, work item, compound or technological line of the project according to the project documents.
3. An application for registration of the duty-free list consists of:
a) The notification of the duty-free list which specifies the basis for identification of duty-free goods according to Form 05 in Appendix VII enclosed herewith: 01 original copy;
b) 52 The duty-free list sent via the electronic data processing system of customs authority. In case this system is not functional, the project owner shall submit 02 original copies of the duty-free list (Form No. 06) and 01 original copy of Form No. 07 in Appendix VII hereof.
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c) The investment registration certificate, certificate of enterprise registration or an equivalent document, except for the cases in which duty exemption is granted specified in Clause 15 Article 16 of the Law on Export and import duties: 01 photocopy 53;
d) The economic-technical thesis or technical documents or project description: 01 photocopy 54;
dd) The Certificate of high-tech enterprise or science and technology enterprise or science and technology organization issued by a competent authority if the applicant is a high-tech enterprise or science and technology enterprise or science and technology organization: 01 photocopy 55;
e) The Certificate of eligibility for manufacture of medical equipment or an equivalent document in the case of duty exemption specified in Clause 14 Article 16 of the Law on Export and import duties: 01 photocopy 56;
g) The petroleum contracts or decision on assignment of petroleum tasks issued by the authority entitled to approve the annual program and budget in the case of duty exemption specified in Clause 15 Article 16 of the Law on Export and import duties: 01 photocopy 57;
h) The shipbuilding contract or ship export contract in the case of duty exemption specified in Point b or Point c Clause 16 Article 16 of the Law on Export and import duties: 01 photocopy 58;
i) The description of the information technology product, digital content or software production in the case of duty exemption specified in Clause 18 Article 16 of the Law on Export and import duties: 01 photocopy 59;
k) 60 The contract for fabrication of the equipment, components or parts thereof for the goods specified in Point a Clause 11, Point b Clause 15, Point a Clause 16 Article 16 of the Law on Export and Import Duties: 01 photocopy.
In case the documents specified in this Clause are sent by the authorities in the form of electronic data through the National Single-window Information Portal, the project owner is not required to submit them when registering the duty-free list with the customs authority.
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a) The project owner shall send the application for registration of the duty-free list in accordance with Clause 3 61 of this Article before the first declaration of duty-free imports is registered;
b) The application shall be submitted to the Customs Department of the province where the project or the applicant’s headquarters is located, the supervisory Customs Department of the project if the project is located in more than one province or the Customs Department of the province where the compound or technological line is located if the goods are imported as a compound or technological line.
5. If the duty-free list is incorrect or has to be revised, the project owner shall submit the revised duty-free list together with documents proving the appropriateness of such revisions before goods are imported.
6. Responsibilities of the customs authority:
a) Within 03 working days from the day on which the application is received, the customs authority shall notify the project owner of the receipt of the duty-free list, request the project owner to complete the application as prescribed in Clause 3 62 of this Article if it is incomplete or to clarify information in the application, or reject the application;
b) If revisions to the duty-free list lead to a change to the duty exempted, the customs authority that received the application shall request the customs authority that carry out import procedures to collect the duty that was improperly exempted;
c) The customs authority shall inspect the use of duty-free goods according to the risk management mechanism prescribed by tax administration and customs laws;
d) In case where the project operation is terminated or changed, the customs authority shall request the project owner to revise the duty-free list, stop procedures for duty exemption and pay the exempted duty.
7. The project owner shall:
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b) Register the duty-free list, revise the duty-free list and receive feedbacks from the customs authority via the electronic data processing system (unless it is not available);
c) Provide truthful and adequate information; submit the application for registration of the duty-free list on schedule; take legal responsibility for the truthfulness and adequacy of the application; use the duty-free goods for conformable purposes;
d) Retain documents about identification of duty-free exports or imports and present them to the customs authority or a competent authority during inspection;
dd) 63 Submit reports on use of duty-free imports as prescribed in Article 31a of this Decree.
Article 31. Documents and procedures for duty exemption while following customs procedures
1. The application for duty exemption is the customs dossier defined by the Law on Customs and its instructional documents.
2. In addition to the documents mentioned in Clause 1 of this Article, the taxpayer might be requested to submit one of the following documents on a case-by-case basis:
a) The import or export mandate contract in case of import or export mandate: 01 photocopy 64;
b) The goods supply contract which is signed under the certification of successful bidder or direct contracting decision and must specify that the prices are exclusive of import duties if goods are imported by the successful bidder: 01 photocopy 65;
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d) The finance lease contract in case imported goods are supplied for an entity eligible for tax incentives (the contract must specify that the prices are exclusive of import duties): 01 photocopy 67;
dd) The duty-free goods transfer agreement in case where duty-free goods are transferred to another entity which is eligible for duty exemption (the agreement must specify that the prices are exclusive of import duties): 01 photocopy 68;
e) 69 A written confirmation of the Ministry of Science and Technology of Vietnam for vehicles specified in Clause 11, Clause 15, Clause 16 of Article 16 of the Law on Export and Import Duties: 01 original copy;
g) The physical duty-free list which has been accepted by the customs authority: 01 photocopy, which must be presented with its original copy for comparison.
If the duty-free list is submitted electronically and the taxpayer is not required to submit the physical duty-free list, the customs authority shall decide the grant of duty exemption according to the duty-free list on the electronic data processing system.
h) 70 The Prime Minister’s Decision on duty exemption in the cases specified in Points a, b, dd Clause 1 Article 28 of this Decree: 01 photocopy, which must be presented with its original copy for comparison.
3. Procedures for granting duty exemption:
a) The taxpayer shall determine and declare the amount of duty-free goods and tax exempted (except duties on goods imported or exported for processing by the hirer) while following customs procedures and take responsibility for such declaration.
b) The customs authority where customs procedures are followed shall examine the declaration and applicable regulations to decide the grant of duty exemption.
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c) 71 Electronic data processing system shall deduct the quantity of imports or exports written on the duty-free list.
In case of submission of a physical duty-free list, the customs authority shall update and deduct the quantity of goods exported/imported accordingly.
In case of import of a duty-free combination or assembly line, the taxpayer shall follow customs procedures at the customs authority responsible for the area where the equipment is installed. When registering the customs declaration, the taxpayer shall provide details about the goods on the declaration. If details about the goods cannot be provided, the taxpayer shall prepare a list of imports according to Form No. 04 in Appendix VIIa hereof via the electronic data processing system or according to Form No. 15 in Appendix VII hereof and enclose it with the customs declaration. Within 15 days from the day on which the last shipment of the combination or assembly line is imported, the taxpayer shall register the duty-free list with the customs authority according to Form No. 05 in Appendix VIIa hereof via the electronic data processing system or according to Form No. 16 of Appendix VII hereof.
4. Procedures for an organization to obtain exemption of duties on goods that exceed the duty-free allowance specified in Clause 2 Article 7 72 of this Decree:
a) An application for duty exemption shall be submitted to the General Department of Customs at least 15 working days before customs procedures are initiated;
b) If the application is not satisfactory, within 05 working days from the day on which it is received, the General Department of Customs shall request the applicant to complete it;
c) Within 15 working days from the day on which the satisfactory application is received, the Ministry of Finance of Vietnam shall decide whether to grant duty exemption at the request of the General Department of Customs;
d) The taxpayer and the customs authority where customs procedures are carried out shall follow duty exemption procedures specified in Clause 3 of this Article according to the customs dossier and duty exemption decision issued by the Ministry of Finance of Vietnam.
5. 73 Procedures for exemption of import duties in special cases
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b) Organizations and individuals that are entrusted to import or awarded contracts for import of goods to provide for the entities specified in Article 16 of the Law on Export and Import Duties will be granted exemption of import duties on these goods, provided the goods prices under the entrustment or successful bids are not inclusive of import duties.
c) Finance lease companies that import goods for lease by the entities specified in Article 14, Article 16, Article 17, Article 19, Article 25 of this Decree will be granted exemption of import duties provided the lease prices are not inclusive of import duties. In case the imports are not used for the duty-free purposes, the finance lease company shall register a new customs declaration and pay tax upon registration of the new customs declaration. Otherwise, the customs authority shall impose tax as per regulations.
d) In case of transfer of all or part of a project that is eligible for investment incentives to another organization or individual (the transferee), the project owner shall complete and send Form No. 06 in Appendix VIIa hereof or Form No. 17 in Appendix CII to the customs authority to which the duty-free list is registered before the transfer. Payment of exempted import duties on the goods transferred together with the project is not required. The transferee shall register a new customs declaration of the transferred goods and will be eligible for exemption of import duties if the following conditions are fully satisfied: At the time of transfer, the project is still eligible for investment incentives; the transfer prices are not inclusive of import duties; the transferee is the owner of the transferred project according to the revised Certificate of Investment Registration or an equivalent document.
The customs authority that receives the duty-free list from the transferor shall remove it from the System or revoke the physical list and the monitoring sheet of the transferor; receives the duty-free list of the goods that are transferred but not completely imported.
In case the project is entirely transferred but the project owner has not completely imported the goods on the duty-free list, or the project is partially transferred but the project owner has not completely import the goods of the transferred part on the duty-free list, the transferee shall register the duty-free list of the goods that have not been completely imported of the transferred project or part of project.
In case the project is partially transferred but the project owner has not completely imported the goods on the duty-free list of the untransferred part of the project, the project owner shall register such duty-free list of the goods.
dd) Regarding duty-free goods that are imported as fixed assets of an project which is eligible for investment incentives but are used for another project that is also eligible for investment incentives of the same owner, the project owner shall register a new customs declaration of the transferred duty-free goods if the following requirements are satisfied: prices of the transferred goods are not inclusive of import duties; the goods are suitable for the business lines and scale of the receiving project; regulations on fixed assets are complied with; the goods are included in the duty-free list of the receiving project which has been registered with the customs authority.
Quantity of received goods shall be deducted from the quotas on the duty-free list that has been registered with the customs authority. The owner of the transferring project may import an additional quantity of goods to replace the transferred goods. The owner of the transferring project shall register an additional duty-free list in accordance with regulations of Clause 5 Article 30 of this Decree.
e) Imports that have to be destroyed and have been destroyed in reality in the cases specified in Article 16 of the Law on Export and Import Duties (except for those specified in Clause 6 and Clause 7 of Article 16) are exempt from import duties. The destruction shall be carried out in accordance with relevant regulations of law and directly supervised by customs officials. Before destruction, the taxpayer shall provide the customs authority with a written notification specifying the reasons for destruction, names of the goods to be destroyed, time and location of destruction (01 original copy); the written permission for destruction issued by the line management authority or provincial Department of Natural Resources and Environment (01 photocopy, presented with its original copy for comparison).
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Article 31a. Notification and inspection of use of duty-free imports 74
1. Notification of use of duty-free imports
a) Notifying entities:
The project owner shall submit the notification of use of duty-free goods according to Form No.07 in Appendix VIIa hereof via the electronic data processing system or Form No. 18 in Appendix VII hereof to the customs authority that receives the duty-free list (in case registration of the duty-free list is mandatory).
b) Time and deadline for notification:
Every year within 90 days from the end of the fiscal year, the project owner shall submit the notification of use of duty-free goods in the fiscal year to the customs authority that receives the duty-free list until the entire project is shut down or all goods have been exported from Vietnam or when the duty-free imports are repurposed and sold domestically, or destroyed.
In the cases of import duty exemption specified in Article 15 and Article 23 of this Decree, the notification of use of duty-free goods shall be submitted annually for 05 years from the official inauguration date of the project. Within 30 days from the end of this 5-year period, the project owner shall register a new customs declaration, declare and pay tax on the duty-free raw materials, supplies and components that remain after 05 years.
2. In case of import of raw materials and supplies for fabrication according to Point a Clause 11, Point b Clause 15, Point a Clause 16 Article 16 of the Law on Export and Import Duties:
a) Within 30 days from the fabrication of equipment, component or part is complete, the project owner shall inform the customs authority that receives the duty-free list of the completion of fabrication according to Form No. 08 in Appendix VIIa hereof via the electronic data processing system or Form No. 19 in Appendix VII hereof. If the imported goods are not completely used, within 30 days from the completion date of fabrication, the project owner shall register a new customs declaration, declare and pay tax while doing so.
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c) The project owner shall submit the notification of use of imports for fabrication prescribed in Clause 1of this Article. From the year in which the fabrication is completed, the project owner shall submit notifications of use of fabricated products.
3. In case of duty-free import of a combination or assembly line which has to be divided into more than one shipment and quota deduction is not possible as prescribed in Clause 1 of this Article:
a) Within 30 days from the day on which the installation of the combination or assembly line is completed, the project owner shall submit a notification to the customs authority that receives the duty-free list according to Form No. 09 in Appendix VIIa hereof via the electronic data processing system or Form No. 20 in Appendix VII hereof. If the imports are not completely used, within 30 days from the completion of installation, the project owner shall register a new customs declaration, declare and pay tax while doing so.
b) Within 60 days from the receipt of the project owner’s notification, the customs authority that receives the duty-free list shall carry out an inspection at the project owner’s premises in order to determine the quantity of duty-free imports that are actually used for installation of the combination or assembly line. In case the customs authority finds that these imports are not completely used or are repurposed without registering a new customs declaration, the customs authority shall impose tax as per regulations.
c) The project owner shall submit the notification of use of imports for installation of the combination or assembly line prescribed in Clause 1 of this Article. From the year in which the installation is completed, the project owner shall submit notifications of use of the installed products.
4. Inspection of use of duty-free imports
a) The customs authority that has processed the duty-free list registration procedures shall carry out inspection of use of duty-free goods at the project owner’s premises under risk management principles.
b) Inspections shall be carried out according to post-customs clearance inspection procedures.
Article 32. Export and import duty reduction
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2. 75 An application for duty reduction consists of:
a) The written request form sent via the electronic data processing system of the customs authority according to Form No. 3 in Appendix VIIa or Form No. 08 in Appendix VII hereof: 01 original copy;
b) The insurance contract or insurance payout notice issued by the insurer (if any), or the insurer’s confirmation if the insurance contract does not cover tax indemnification; the contract or agreement on compensation issued by the shipping company in case the damage is caused by the shipping company (if any): 01 photocopy;
c) A confirmation of damage issued by a local authority e.g. confirmation of conflagration issued by the local fire department, confirmation issued by one of the following bodies: police authority of the commune, the People’s Committee of the commune; management board of the industrial zone, export processing zone or economic zone; border checkpoint management board; port authority, airport authority where the force majeure event (natural disaster, epidemic, accident) occurs and causes damage to the imported materials or equipment: 01 original copy.
d) Confirmation of loss or damage of goods issued by an assessment service provider: 01 original copy.
3. Procedures and authority for granting duty reduction:
a) The taxpayer shall submit an application to the Sub-department of Customs while following customs procedures or within 30 working days from the issuance date of the confirmation of loss or damage of goods;
b) If a satisfactory application is submitted while following customs procedures, the Sub-department of Customs shall process the application, carry out a physical inspection, inspect the eligibility for duty reduction and decide whether to grant duty reduction before customs procedures are completed as prescribed Article 23 of the Law on Customs;
c) 76 If the application for duty reduction is submitted after customs procedures are completed:
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If a physical inspection of goods that have been released from the customs controlled area is necessary basis for duty reduction, a decision on post-clearance inspection shall be delivered to the taxpayer and the tasks specified in this Point shall be carried out within 40 days from the day on which adequate documents are received.
Article 33. Refund of duties on re-imported exports
1. Paid duties on the following exports that have to be re-imported shall be refunded and import duties thereon shall be exempt:
a) Goods that have been exported but have to be re-imported into Vietnam;
b) The taxpayer shall provide truthful information about the exported goods, the number and date of the sale contract (if any) and the buyer’s name on the import declaration or individual in Vietnam to an overseas organization or individual by international postal service or express delivery service, duties on which have been paid but delivery is failed and the goods have to be re-imported.
The taxpayer shall provide truthful information about the exported goods, the number and date of the sale contract (if any) and the buyer’s name on the import declaration.
The customs authority shall verify information provided by the taxpayer and specify the result to serve the refund of duties.
2. An application for duty refund consists of:
a) 77 The written request for refund of export/import duty on exports/imports sent via the electronic data processing system of the customs authority according to Form No. 01 in Appendix VIIa, or the written request for refund of export/import duty according to Form No. 09 in Appendix VII hereof: 01 original copy.
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c) The export/import contract and invoices enclosed therein or the export/import mandate contract, as the case may be: 01 photocopy 79;
d) If goods have to be re-imported because it is rejected by the foreign buyer or there is no recipient as notified by the shipping company, the foreign buyer’s notice or agreement with the foreign buyer on the return of goods or the shipping company’s notice of failed delivery which provides explanation and specifies the quantities and categories of the goods returned: 01 photocopy 80.
In case of a force majeure event or the taxpayer re-imports goods because of some errors, such document may be omitted. However, the reasons for re-import must be specified in the request for duty refund;
dd) In case of exports or imports mentioned in Point b Clause 1 of this Article, the notice of failed delivery issued by the postal service provider or international express delivery service provider: 01 photocopy 81.
3. Procedures for submission, receipt and processing of application for duty refund are prescribed by tax administration laws.
82 (abrogated)
Article 34. Refund of duties on re-exported exports
1. Paid import duties on the following imports that have to be re-exported shall be refunded and export duties thereon shall be exempt:
a) 83 Imports that have to be re-exported and returned to their owners; Imports that have to be exported to a foreign country or exported into a free trade zone for consumption therein.
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b) Imports that are sent by an overseas organization or individual to an organization or individual in Vietnam by international postal service or express delivery service, duties on which have been paid but delivery is failed and goods have to be re-exported;
c) Imports on which duties have been paid and then goods are sold to foreign vehicles operating international routes through Vietnamese ports or Vietnamese vehicles operating international routes;
d) Imports on which import duties have been paid and that are re-exported while they are retained at checkpoint depot under customs supervision.
The taxpayer shall provide truthful information about the imported goods, the number and date of the sale contract and the buyer’s name on the export declaration.
The customs authority shall verify information provided by the taxpayer and specify the result to serve the refund of duties.
2. An application for duty refund consists of:
a) 84 The written request for refund of export/import duty on exports/imports sent via the electronic data processing system of the customs authority according to Form No. 01 in Appendix VIIa, or the written request for refund of export/import duty according to Form No. 09 in Appendix VII hereof: 01 original copy.
b) 85 The VAT invoice or sales invoice prescribed by regulations of law on invoices or commercial invoice: 01 photocopy;
c) The document proving payment for the exports or imports (if paid): 01 photocopy 86;
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dd) The agreement on return of the imports to the initial foreign exporter in the case specified in Point a Clause 1 of this Article: 01 photocopy 88;
e) In case of imports mentioned in Point b Clause 1 of this Article, the notice of failed delivery issued by the postal service provider or international express delivery service provider: 01 photocopy 89;
g) In case of imports mentioned in Point c Clause 1 of this Article, the confirmation of quantity and value of purchased goods for foreign ships issued by the ship provider and documents proving payment to foreign shipping companies: 01 original copy.
3. Procedures for submission, receipt and processing of application for duty refund are prescribed by tax administration laws.
90 (abrogated)
1. The taxpayer shall declare the depreciation of goods while they are used and retained in Vietnam as prescribed by accounting laws when applying for duty refund. The depreciation declared is the basis for calculation of the remaining value of goods.
The taxpayer shall provide truthful information about the imported goods, the number and date of the sale contract and the buyer’s name on the export declaration.
The customs authority shall verify information provided by the taxpayer and specify the result to serve the refund of duties.
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a) 91 The written request for refund of export/import duty on exports/imports sent via the electronic data processing system of the customs authority according to Form No. 01 in Appendix VIIa, or the written request for refund of export/import duty according to Form No. 09 in Appendix VII hereof: 01 original copy.
b) The document proving payment for the exports or imports (if paid): 01 photocopy 92;
c) The export/import contract and invoices enclosed therein or the export/import mandate contract, as the case may be: 01 photocopy 93.
3. Procedures for submission, receipt and processing of application for duty refund are prescribed by tax administration laws.
94 (abrogated)
1. Paid import duties on goods that are initially imported for business operation but eventually used for manufacture of goods that have been exported into a foreign country or a free trade zone shall be refunded.
2. Import duties on the following imports are refundable:
a) Raw materials, supplies (including those for manufacture of packages of exports), components, semi-finished products imported incorporated into the exports or used during the manufacture of exports without being incorporated into the exports;
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c) Components and parts imported for repair of exports under warranty.
3. Basis for determination of eligibility for duty refund:
a) The manufacturer of exports has a factory where exports are manufactured in Vietnam; owns or has the right to use machinery and equipment at the factory which is suitable for the raw materials, supplies and components imported for manufacture of exports;
b) The value or quantity of imported raw materials, supplies and components on which import duties are refundable is the actual value or quantity of raw materials, supplies and components used for the manufacture of the products that are exported in reality;
c) The exported products are declared as domestic exports;
d) The manufacturer directly imports goods and exports the products or authorizes another entity to do so.
The taxpayer shall provide truthful information about the exports derived from the imported goods on the customs declaration.
4. Where a type of raw materials, supplies or components is used to manufacture more than one type of products but only one of them is exported, import duties shall be refunded according to the ratio of the quantity of raw materials, supplies or components incorporated into the exported products to the total value of products manufactured.
The total value of products manufactured is the total value of exported products and selling price of products sold domestically. The value of products exported products is exclusive of the value of domestically purchased raw materials, supplies or components that are incorporated into the exported products.
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Import duty on products exported in reality
=
Value of exported products
x
Total import duties on imported raw materials, supplies and components
Total value of products manufactured
The value of exported products equals (=) the quantity of exported products multiplied by (x) dutiable value of exported products.
5. An application for duty refund consists of:
a) 95 The written request for refund of export/import duty on exports/imports sent via the electronic data processing system of the customs authority according to Form No. 01 in Appendix VIIa, or the written request for refund of export/import duty according to Form No. 09 in Appendix VII hereof: 01 original copy.
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c) The export/import contract and invoices enclosed therein or the export/import mandate contract, as the case may be: 01 photocopy 97;
The taxpayer shall write the number and date of the contract and the buyer’s name on the export declaration.
d) A statement of duties on imported raw materials, supplies and components (Form 10 in Appendix VII enclosed herewith).
The refundable import duties on imported raw materials, supplies and components must agree with the quantity of raw materials, supplies and components used for manufacture of the products that are exported in reality;
dd) The processing contract signed with the foreign hirer if raw materials, supplies and components are imported for manufacture of products that are used for processing exports under a processing contract with a foreign entity: 01 photocopy 98;
e) The document proving the existence of a factory in Vietnam, the right to ownership or enjoyment of machinery and equipment therein that is suitable for the raw materials, supplies and components imported for manufacture of exports: 01 photocopy 99.
6. Procedures for submission, receipt and processing of application for duty refund are prescribed by tax administration laws.
100 (abrogated)
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2. The minimum refundable amount in the cases specified in Article 33 through 37 of this Decree is VND 50.000.
The customs authority shall reject applications for refund of duty which is smaller than the aforementioned minimum refundable amount.
3. 101 The written request for refund of export/import duty on exports/imports sent via the electronic data processing system of the customs authority according to Form No. 01 in Appendix VIIa, or the written request for refund of export/import duty according to Form No. 09 in Appendix VII hereof: 01 original copy.
4. Procedures for submission, receipt and processing of application for duty refund are prescribed by tax administration laws.
102 (abrogated)
Where a taxpayer submits an application for duty cancellation while following customs procedures and is not required to pay duty before inspection, the customs authority shall not collect export or import.
Article 37a. Cancellation of export and import duties 103
1. Cases of duty cancellation
a) Unpaid duties on goods that are eligible for duty refund prescribed in Article 33 through 37 of this Decree shall be cancelled.
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2. Application for duty cancellation
The written request for cancellation of export/import duty sent via the electronic data processing system of the customs authority according to Form No. 02 in Appendix VIIa, or the written request for cancellation of export/import duty according to Form No. 09a in Appendix VII hereof: 01 original copy. In the cases specified in Point a Clause 1 of this Article, the taxpayer shall submit the tax refund documents in addition to the written request for duty cancellation.
3. The application for duty cancellation shall be submitted to the customs authority where the export/import procedures are followed while following the customs procedures or after customs clearance has been granted.
4. Procedures for submission and processing of application for duty cancellation:
a) In the cases specified in Point a Clause 1 of this Article, the application for duty cancellation shall be submitted and processed as if an application for duty refund.
b) In the cases specified in Point b Clause 1 of this Article:
In case the first export/import declaration of the shipment does not have refundable duty and the taxpayer submits the application for duty cancellation while following customs procedures, the customs authority shall issue a decision on cancellation of export and import duties on the goods that are re-imported and re-exported before the deadline for completion of customs procedures if there is ample basis for determination that the imported goods are the previously exported goods, or the exported goods are the previously imported goods.
In case the first export/import declaration of the shipment does not have refundable duty and the taxpayer submits the application for duty cancellation after the customs clearance has been granted: procedures for submission, receipt and processing of application for duty cancellation shall be same as those for an application for duty refund. The customs authority shall issue a decision on cancellation of export and import duties on the goods that are re-exported and re-imported at the same time when it issues the decision on refund of export/import duties on the first export/import shipment. The paid duties on the re-export or re-import shipment shall be refunded to the taxpayer in accordance with regulations of law on tax administration.
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1. This Decree comes into force from September 01, 2016 and replaces the Government's Decree No. 87/2010/ND-CP dated August 13, 2010.
2. Provisions for exemption of export and import duties in the Prime Minister’s Decision No. 31/2015/QD-TTg dated August 04, 2015, the Prime Minister’s Decision No. 52/2015/QD-TTg dated October 20, 2015, the Prime Minister’s Decision No. 53/2013/QD-TTg dated September 13, 2013 and Article 7 of the Prime Minister’s Decision No. 119/2009/QD-TTg105 dated October 01, 2009 are abrogated.
1. If a project is provided with export or import duty incentive that is more favorable than that specified in the Law on Export and import duties, the incentive being applied shall be applied until expiration of the incentive duration.
2. If a project is provided with export or import duty incentive that is less favorable than that specified in the Law on Export and import duties or has not been provided with export or import duty specified in the Law on Export and import duties 2016, the incentives specified in the Law on Export and import duties shall be applied until expiration of the incentive duration.
Article 40. Responsibility for implementation
1. The Ministry of Planning and Investment of Vietnam shall publish a list of goods that can be manufactured domestically mentioned in Articles 14, 15, 16, 17, 18, 19, 20, 21, 23, 24, 25 and 28 of this Decree.
2. 106 The Ministry of Science and Technology of Vietnam shall promulgate the list or criteria for identification of duty-free imports or give confirmations under decisions of the Prime Minister of vehicles specialized for import prescribed Clause 11, Clause 15, Clause 16 Article 16 of the Law on Export and Import Duties and the imports prescribed in Clause 21 Article 16 of the Law on Export and Import Duties, except for those specified in Clause 1 of this Article.
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4. The Ministry of Agriculture and Rural Development of Vietnam shall publish a list or establish criteria for determination of plant varieties, animal breeds, fertilizers and plant protection substances that have to be imported.
5. 107 The Ministry of Information and Communications of Vietnam shall provide for identification of imported raw materials, supplies and components that are eligible for import duty exemption when directly serving manufacture of information technology products, digital contents or software.
6. The Ministry of Natural Resources and Environment shall publish a list or establish criteria for identification of imported machinery, equipment, vehicles, tools and supplies exclusively serving environmental protection and derived from the process of waste recycling and treatment.
7. The Ministry of Public Security and the Ministry of National Defense shall inform the General Department of Customs of annual plans for importing goods exclusively serving national defense and security purposes approved by the Prime Minister or by the Minister of Public Security or by the Minister of National Defense who is authorized by the Prime Minister as well and any change to the plan.
8. The State Bank of Vietnam shall publish a list of machinery, equipment, raw materials, supplies, components and parts imported for money printing and minting and appoint importers thereof.
9. The Ministry of Foreign Affairs of Vietnam shall inform the Ministry of Finance of Vietnam of tax incentives under international treaties and agreements between Vietnam’s government and foreign non-governmental organizations.
10. Ministers, heads of ministerial agencies, heads of Governmental agencies, Chairpersons of provincial People’s Committees and relevant organizations and individuals shall implement this Decree./.
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PP. MINISTER
DEPUTY MINISTER
Cao Anh Tuan
[1] This document is consolidated from the following 03 Decrees:
- The Government’s Decree No. 134/2016/ND-CP dated September 01, 2016 elaborating and providing guidelines for the Law on export and import duties, coming into force from September 01, 2016;
- The Government’s Decree No. 18/2021/ND-CP dated March 11, 2021 providing amendments to the Government’s Decree No. 134/2016/ND-CP dated September 01, 2016 elaborating and providing guidelines for the Law on export and import duties, coming into force from April 25, 2021 (hereinafter referred to as “Decree No. 18/2021/ND-CP”).
- The Government’s Decree No. 104/2022/ND-CP dated December 21, 2022 providing amendments to Decrees on submission and presentation of household registration books and temporary residence registration books when following administrative procedures and providing public services, coming into force from January 01, 2023 (hereinafter referred to as “Decree No. 104/2022/ND-CP”).
This document supersedes none of 03 Decrees mentioned above.
2 The Decree No. 18/2021/ND-CP is promulgated pursuant to:
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The Law on Export and Import Duties dated April 06, 2016;
The Law on Customs dated June 23, 2014;
The Law on Investment dated June 17, 2020;
The Law on Tax Administration dated June 13, 2019;
The Law on Foreign Trade Management dated June 12, 2017;
And at the request of the Minister of Finance of Vietnam;”
- The Decree No. 104/2022/ND-CP is promulgated pursuant to:
“The Law on Government Organization dated June 19, 2015; the Law on Amendments to the Law on Government Organization and the Law on Local Government Organization dated November 22, 2019;
Pursuant to the Law on Residence dated November 13, 2020;
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3 This Clause is amended according to Clause 1 Article 1 of the Decree No.18/2021/ND-CP, coming into force from April 25, 2021.
4 This Clause is amended according to Clause 1 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
5 This Clause is amended according to Clause 2 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
6 This Clause is amended according to Clause 2 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
7 This Clause is amended according to Clause 2 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
8 This Clause is amended according to Clause 2 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
9 The phrase "01 bản chụp có đóng dấu sao y bản chính của cơ quan" (“01 certified true copy” is replaced with the phrase “01 bản chụp” (“01 photocopy”) according to Point d Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
10 The phrase "01 bản chụp có đóng dấu sao y bản chính của cơ quan" (“01 certified true copy” is replaced with the phrase “01 bản chụp” (“01 photocopy”) according to Point d Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
11 The phrase "01 bản chụp có đóng dấu sao y bản chính của cơ quan" (“01 certified true copy” is replaced with the phrase “01 bản chụp” (“01 photocopy”) according to Point d Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
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13 This Point is amended according to Clause 3 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
14 The phrase "01 bản chụp có đóng dấu sao y bản chính của cơ quan" (“01 certified true copy” is replaced with the phrase “01 bản chụp” (“01 photocopy”) according to Point d Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
15 This Point is abrogated according to Point a Clause 2 Article 2 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
16 The word “hoặc” (“or”) is replaced with the word “và” (“and”) according to Point a Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
17 This Point is amended according to Clause 1 Article 10 of the Decree No. 104/2022/ND-CP, coming into force from January 01, 2023.
18 This Point is amended according to Clause 4 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
19 This Point is amended according to Clause 4 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
20 This Clause is amended according to Clause 4 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
21 This Clause is amended according to Clause 4 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
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23 The phrase “được xác định khi quyết toán việc quản lý, sử dụng nguyên liệu, vật tư, linh kiện nhập khẩu để gia công sản phẩm xuất khẩu” (“is determined when making a statement of raw materials, supplies and components imported for processing exports”) is replaced with the phrase “được xác định khi quyết toán việc quản lý, sử dụng nguyên liệu, vật tư, linh kiện xuất khẩu để gia công sản phẩm nhập khẩu” (“is determined when making a statement of raw materials, supplies and components exported for processing imports”) according to Point b Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
24 This Article is amended according to Clause 6 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
25 This Clause is amended according to Clause 7 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
26 This Clause is amended according to Clause 7 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
27 This Clause is amended according to Clause 8 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
28 The phrase "01 bản chụp có đóng dấu sao y bản chính của cơ quan" (“01 certified true copy” is replaced with the phrase “01 bản chụp” (“01 photocopy”) according to Point d Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
29 The phrase “để phát triển” (“for development of”) is replaced with the phrase “để sử dụng trực tiếp cho” (“directly used for”) according to Point dd Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
30 The phrase "01 bản chụp có đóng dấu sao y bản chính của cơ quan" (“01 certified true copy” is replaced with the phrase “01 bản chụp” (“01 photocopy”) according to Point d Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
31 The phrase “để phục vụ” (“serving”) is replaced with the phrase “để sử dụng trực tiếp cho” (“directly used for”) according to Point dd Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
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33 The phrase “(đối với trường hợp miễn thuế trước khi làm thủ tục hải quan) hoặc Mẫu số 03b tại Phụ lục VII ban hành kèm theo Nghị định này (đối với trường hợp đề nghị miễn thuế sau khi làm thủ tục hải quan)” (“(if duty exemption is granted before customs procedures are completed) or Form 03b in Appendix VII enclosed herewith (if duty exemption is applied for after customs procedures is completed)”) is abrogated according to Point a Clause 2 Article 2 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
34 The phrase "01 bản chụp có đóng dấu sao y bản chính của cơ quan" (“01 certified true copy” is replaced with the phrase “01 bản chụp” (“01 photocopy”) according to Point d Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
35 The phrase "01 bản chụp có đóng dấu sao y bản chính của cơ quan" (“01 certified true copy” is replaced with the phrase “01 bản chụp” (“01 photocopy”) according to Point d Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
36 The phrase “Trường hợp đề nghị miễn thuế trước khi làm thủ tục hải quan” (“If duty exemption is applied for before customs procedures are completed”) is abrogated according to Point a Clause 2 Article 2 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
37 This Point is abrogated according to Point a Clause 2 Article 2 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
38 The phrase "01 bản chụp có đóng dấu sao y bản chính của cơ quan" (“01 certified true copy” is replaced with the phrase “01 bản chụp” (“01 photocopy”) according to Point d Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
39 This Clause is amended according to Clause 9 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
40 The phrase "01 bản chụp có đóng dấu sao y bản chính của cơ quan" (“01 certified true copy” is replaced with the phrase “01 bản chụp” (“01 photocopy”) according to Point d Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
41 This Clause is amended according to Clause 9 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
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43 This Clause is amended according to Clause 9 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
44 This Clause is amended according to Clause 9 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
45 This Article is amended according to Clause 10 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
46 The phrase “Miễn thuế đối với hàng hóa xuất khẩu, nhập khẩu theo điều ước quốc tế, hàng hóa có trị giá tối thiểu, hàng hóa gửi qua dịch vụ chuyển phát nhanh” (“Exemption of duties on exports or imports under an international treaty, goods of low values and goods sent by express delivery service”) is replaced with the phrase “Miễn thuế đối với hàng hóa có trị giá tối thiểu, hàng hóa gửi qua dịch vụ chuyển phát nhanh” (“Exemption of duties on goods of low values and goods sent by express delivery service”) according to Clause 11 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
47 This Clause is abrogated according to Point a Clause 2 Article 2 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
48 This Clause is amended according to Clause 11 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
49 This Clause is amended according to Clause 11 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
50 This Clause is amended according to Clause 11 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
51 This Article is added according to Clause 12 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
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53 The phrase "01 bản chụp có đóng dấu sao y bản chính của cơ quan" (“01 certified true copy” is replaced with the phrase “01 bản chụp” (“01 photocopy”) according to Point d Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
54 The phrase "01 bản chụp có đóng dấu sao y bản chính của cơ quan" (“01 certified true copy” is replaced with the phrase “01 bản chụp” (“01 photocopy”) according to Point d Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
55 The phrase "01 bản chụp có đóng dấu sao y bản chính của cơ quan" (“01 certified true copy” is replaced with the phrase “01 bản chụp” (“01 photocopy”) according to Point d Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
56 The phrase "01 bản chụp có đóng dấu sao y bản chính của cơ quan" (“01 certified true copy” is replaced with the phrase “01 bản chụp” (“01 photocopy”) according to Point d Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
57 The phrase "01 bản chụp có đóng dấu sao y bản chính của cơ quan" (“01 certified true copy” is replaced with the phrase “01 bản chụp” (“01 photocopy”) according to Point d Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
58 The phrase "01 bản chụp có đóng dấu sao y bản chính của cơ quan" (“01 certified true copy” is replaced with the phrase “01 bản chụp” (“01 photocopy”) according to Point d Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
59 The phrase "01 bản chụp có đóng dấu sao y bản chính của cơ quan" (“01 certified true copy” is replaced with the phrase “01 bản chụp” (“01 photocopy”) according to Point d Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
60 This Point is amended according to Clause 13 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
61 The phrase “khoản 2” (“Clause 2”) is replaced with the phrase “khoản 3” (“Clause 3”) according to Point c Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
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63 This Point is amended according to Clause 13 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
64 The phrase "01 bản chụp có đóng dấu sao y bản chính của cơ quan" (“01 certified true copy” is replaced with the phrase “01 bản chụp” (“01 photocopy”) according to Point d Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
65 The phrase "01 bản chụp có đóng dấu sao y bản chính của cơ quan" (“01 certified true copy” is replaced with the phrase “01 bản chụp” (“01 photocopy”) according to Point d Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
66 The phrase "01 bản chụp có đóng dấu sao y bản chính của cơ quan" (“01 certified true copy” is replaced with the phrase “01 bản chụp” (“01 photocopy”) according to Point d Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
67 The phrase "01 bản chụp có đóng dấu sao y bản chính của cơ quan" (“01 certified true copy” is replaced with the phrase “01 bản chụp” (“01 photocopy”) according to Point d Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
68 The phrase "01 bản chụp có đóng dấu sao y bản chính của cơ quan" (“01 certified true copy” is replaced with the phrase “01 bản chụp” (“01 photocopy”) according to Point d Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
69 This Point is amended according to Clause 14 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
70 This Point is added according to Clause 14 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
71 This Point is amended according to Clause 14 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
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73 This Clause is added according to Clause 14 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
74 This Article is added according to Clause 15 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
75 This Clause is amended according to Clause 16 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
76This Point is amended according to Clause 16 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
77 This Point is amended according to Clause 18 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
78 The phrase "01 bản chụp có đóng dấu sao y bản chính của cơ quan" (“01 certified true copy” is replaced with the phrase “01 bản chụp” (“01 photocopy”) according to Point d Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
79 The phrase "01 bản chụp có đóng dấu sao y bản chính của cơ quan" (“01 certified true copy” is replaced with the phrase “01 bản chụp” (“01 photocopy”) according to Point d Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
80 The phrase "01 bản chụp có đóng dấu sao y bản chính của cơ quan" (“01 certified true copy” is replaced with the phrase “01 bản chụp” (“01 photocopy”) according to Point d Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
81 The phrase "01 bản chụp có đóng dấu sao y bản chính của cơ quan" (“01 certified true copy” is replaced with the phrase “01 bản chụp” (“01 photocopy”) according to Point d Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
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83 This Point is amended according to Clause 17 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
84 This Point is amended according to Clause 18 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
85 This Point is amended according to Clause 17 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
86 The phrase "01 bản chụp có đóng dấu sao y bản chính của cơ quan" (“01 certified true copy” is replaced with the phrase “01 bản chụp” (“01 photocopy”) according to Point d Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
87 The phrase "01 bản chụp có đóng dấu sao y bản chính của cơ quan" (“01 certified true copy” is replaced with the phrase “01 bản chụp” (“01 photocopy”) according to Point d Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
88 The phrase "01 bản chụp có đóng dấu sao y bản chính của cơ quan" (“01 certified true copy” is replaced with the phrase “01 bản chụp” (“01 photocopy”) according to Point d Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
89 The phrase "01 bản chụp có đóng dấu sao y bản chính của cơ quan" (“01 certified true copy” is replaced with the phrase “01 bản chụp” (“01 photocopy”) according to Point d Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
90 The sentence “Trường hợp hàng hóa thuộc diện được hoàn thuế nhưng chưa nộp thuế hoặc không phải nộp thuế theo quy định tại Điều 19 Luật Thuế xuất khẩu, thuế nhập khẩu, hồ sơ, thủ tục thực hiện như hồ sơ, thủ tục hoàn thuế” (“If the goods are eligible for duty refund but duty has not been paid or is cancelled as prescribed in Article 19 of the Law on Export and Import Duties, documents and procedures are the same as those for duty refund”) is abrogated according to Point a Clause 2 Article 2 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
91 This Point is amended according to Clause 18 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
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93 The phrase "01 bản chụp có đóng dấu sao y bản chính của cơ quan" (“01 certified true copy” is replaced with the phrase “01 bản chụp” (“01 photocopy”) according to Point d Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
94 The sentence “Trường hợp hàng hóa thuộc diện được hoàn thuế nhưng chưa nộp thuế hoặc không phải nộp thuế theo quy định tại Điều 19 Luật Thuế xuất khẩu, thuế nhập khẩu, hồ sơ, thủ tục thực hiện như hồ sơ, thủ tục hoàn thuế” (“If the goods are eligible for duty refund but duty has not been paid or is cancelled as prescribed in Article 19 of the Law on Export and Import Duties, documents and procedures are the same as those for duty refund”) is abrogated according to Point a Clause 2 Article 2 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
95 This Point is amended according to Clause 18 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
96 The phrase "01 bản chụp có đóng dấu sao y bản chính của cơ quan" (“01 certified true copy” is replaced with the phrase “01 bản chụp” (“01 photocopy”) according to Point d Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
97 The phrase "01 bản chụp có đóng dấu sao y bản chính của cơ quan" (“01 certified true copy” is replaced with the phrase “01 bản chụp” (“01 photocopy”) according to Point d Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
98 The phrase "01 bản chụp có đóng dấu sao y bản chính của cơ quan" (“01 certified true copy” is replaced with the phrase “01 bản chụp” (“01 photocopy”) according to Point d Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
99 The phrase "01 bản chụp có đóng dấu sao y bản chính của cơ quan" (“01 certified true copy” is replaced with the phrase “01 bản chụp” (“01 photocopy”) according to Point d Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
100 The sentence “Trường hợp hàng hóa thuộc diện được hoàn thuế nhưng chưa nộp thuế hoặc không phải nộp thuế theo quy định tại Điều 19 Luật Thuế xuất khẩu, thuế nhập khẩu, hồ sơ, thủ tục thực hiện như hồ sơ, thủ tục hoàn thuế” (“If the goods are eligible for duty refund but duty has not been paid or is cancelled as prescribed in Article 19 of the Law on Export and Import Duties, documents and procedures are the same as those for duty refund”) is abrogated according to Point a Clause 2 Article 2 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
101 This Clause is amended according to Clause 18 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
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103 This Article is added according to Clause 19 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
104 - Article 2 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021, stipulates as follows:
“Article 2. Implementation organization
1. This Decree comes into force from April 25, 2021.
2. Abolished and replaced regulations:
a) The following regulations of Decree No. 134/2016/ND-CP are annulled:
Point c Clause 3 Article 8, Point b Clause 4 Article 20, Clause 1 Article 29 of Decree No. 134/2016/ND-CP;
The following phrases: “(if duty exemption is granted before customs procedures are completed) or Form 03b in Appendix VII enclosed herewith (if duty exemption is applied for after customs procedures is completed)” in Point a Clause 3 of Article 20; “If duty exemption is applied for before customs procedures are completed” in Point a Clause 4 of Article 20; “and Clause 2 Article 8" in Clause 4 of Article 31; “If the goods are eligible for duty refund but duty has not been paid or is cancelled as prescribed in Article 19 of the Law on Export and Import Duties, documents and procedures are the same as those for duty refund“ in Clause 3 Article 33, Clause 3 Article 34, Clause 3 Article 35, Clause 6 Article 36, Clause 4 Article 37.
b) The following Circulars are annulled:
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c) Article 5 of Circular No. 83/2016/TT-BTC dated June 17, 2016 providing guidelines for regulations on investment incentives of the Law on Investment No. 67/2014/QH13 and the Government’s Decree No. 118/2015/ND-CP dated November 12, 2015 elaborating the Law on Investment is annulled.
d) Appendix VII of Decree No. 134/2016/ND-CP is replaced with Appendix VII enclosed with this Decree.
dd) Appendix VIIa and Appendix VIII enclosed with this Decree are added.
3. Transition clauses on import duty incentives for entities eligible for import duty exemption specified in Clause 9 Article 1 of this Decree:
Projects of investment or farming of agriculture products on the list in Appendix VIII hereof that are eligible for tax incentives as prescribed by regulations of law on exports and import duties before the effective date of this Decree are still eligible for import duty exemption prescribed in Clause 9 Article 1 of this Decree for the remaining effective period of the Certificate of Overseas Investment issued by competent authorities.
In case the Cambodia’s adjustment of its administrative divisions causes the name of bordering province of Cambodia on the Certificate of Overseas Investment of an enterprise eligible for duty exemption prescribed in Clause 9 Article 1 of this Decree to be excluded from the list of Cambodia’s provinces bordering Vietnam, the enterprise is still eligible for import duty exemption as prescribed in Clause 9 Article 1 of this Decree for the remaining effective period of the Certificate of Overseas Investment issued by the competent authority.
4. Transition clauses on in-country exports and imports:
The duty rates on in-country exports and imports prescribed in Clause 1 Article 1 of this Decree shall be applied from the effective date of the Law on Export and Import Duties No. 107/2016/QH13.
5. Transition clauses on duty exemption procedures:
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b) Unexpired quota books issued by competent authorities before the effective date of this Decree may be used until their expiration dates or increase/decrease in the payroll (of organizations).
6. Ministers, heads of ministerial agencies, heads of Governmental agencies, Chairpersons of provincial People’s Committees and relevant organizations and individuals shall implement this Decree.”
- Article 15 of the Decree No. 104/2022/ND-CP, coming into force from January 01, 2023, stipulates as follows:
“Article 15. Implementation responsibility and clauses
1. Ministers, heads of ministerial agencies, heads of Governmental agencies and Chairpersons of provincial People’s Committees are responsible for the implementation of this Decree and announce administrative procedures within the ambit of their assigned functions.
2. This Decree comes into force from January 01, 2023.
3. From the effective date of this Decree, administrative procedures and public services requiring submission and presentation of physical household registration books and temporary residence registration books shall be processed or provided using available information on residence as prescribed in Article 14 of this Decree./.”
105 The phrase “Quyết định số 219/2009/QD-TTg” (“Decision No. 219/2009/QD-TTg”) is replaced with the phrase “Quyết định số 119/2009/QD-TTg” (“Decision No. 119/2009/QD-TTg”) according to Point e Clause 20 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
106 This Clause is amended according to Clause 21 Article 1 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
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108 Appendix VII enclosed with the Decree No. 134/2016/ND-CP is replaced with Appendix VII enclosed with the Decree No. 18/2021/ND-CP according to point d Clause 2 Article 2 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
109 This Appendix is added according to Point dd Clause 2 Article 2 of the Decree No. 18/2021/ND-CP, coming into force from April 25, 2021.
File gốc của Integrated document No. 11/VBHN-BTC dated June 16, 2023 Decree on elaborating and providing guidelines for Law on export and import duties đang được cập nhật.
Integrated document No. 11/VBHN-BTC dated June 16, 2023 Decree on elaborating and providing guidelines for Law on export and import duties
Tóm tắt
| Cơ quan ban hành | Bộ Tài chính |
| Số hiệu | 11/VBHN-BTC |
| Loại văn bản | Văn bản hợp nhất |
| Người ký | Cao Anh Tuấn |
| Ngày ban hành | 2023-06-16 |
| Ngày hiệu lực | 2023-06-16 |
| Lĩnh vực | Xuất nhập khẩu |
| Tình trạng | Còn hiệu lực |