Pursuant to the Constitution of the Socialist Republic of Vietnam ;
The National Assembly promulgates the Law on Import Tax and Export Tax.
Chapter I
GENERAL PROVISIONS
Article 1. Scope
This Law provides for taxable subjects, taxpayers, tax bases, tax calculation time, tax schedule, anti-dumping tax, anti-subsidy tax, and safeguard tax applicable to exported goods. import; tax exemption, tax reduction, export tax refund, Import Tax.
Article 2. Taxable objects
1. Goods exported or imported through Vietnam’s border gates or border gates.
2. Goods exported from the domestic market into the non-tariff zone, and goods imported from the non-tariff zone into the domestic market.
3. On-spot export and import goods and export and import goods of enterprises exercising the right to export, to import, or to distribute.
4. Objects subject to export tax and import tax do not apply to the following cases:
a) Goods in transit, border-gate or transshipment;
b) Humanitarian aid goods, non-refundable aid goods;
c) Goods exported from non-tariff zones to foreign countries; goods imported from abroad into non-tariff zones and used only in non-tariff zones; goods moved from one non-tariff zone to another;
d) The oil and gas part is used to pay natural resources tax to the State when exporting.
5. The Government shall detail this Article.
Article 3. Taxpayers
1. Owners of imported and exported goods.
2. Organization of import and export entrustment.
3. Persons on exit or entry have goods exported or imported, and send or receive goods through Vietnam’s border gates or borders.
4. Persons authorized to, guarantee and pay taxes on behalf of taxpayers, including:
a) Customs clearance agent in case the taxpayer is authorized to pay import tax or export tax;
b) Enterprises providing postal services, international express delivery services in case of paying taxes on behalf of taxpayers;
c) Credit institutions or other organizations operating under the provisions of the Law on Credit Institutions in the case of guaranteeing or paying tax on behalf of taxpayers;
d) Person authorized by the goods owner in case the goods are gifts or gifts of individuals; luggage sent before or after the trip of people on exit or entry;
dd) The branch of the enterprise is authorized to pay tax on behalf of the enterprise;
e) Another person authorized to pay tax on behalf of the taxpayer according to the provisions of law.
5. Persons who purchase and transport goods within tax-free quotas of border residents but do not use them for production or consumption but sell them in the domestic market and foreign traders are allowed to trade in exported goods. import and export at border markets according to the provisions of law.
6. Persons whose exported or imported goods are not subject to tax or tax exemption but then change and become taxable as prescribed by law.
7. Other cases as prescribed by law.
Article 4. Interpretation of terms
In this Law, the following terms are construed as follows:
1. Non-tariff zone is an economic area located in the territory of Vietnam, established in accordance with law, with definite geographical boundaries, separated from the outside area by a solid, secure fence. conditions for customs inspection, supervision and control activities of customs offices and relevant agencies for exported and imported goods and vehicles and passengers on exit and entry; the relationship of buying, selling and exchanging goods between the non-tariff zone and the outside is the import and export relationship.
2. Calculation method Mixed tax is the simultaneous application of the percentage method and the absolute tax method.
3. Calculation method percentage tax is the determination of tax as a percentage (%) of the dutiable value of exported or imported goods.
4. Calculation method Absolute tax is the fixation of a certain amount of tax on a unit of exported or imported goods.
5. Anti-dumping tax is an additional import tax applied in cases where dumped goods imported into Vietnam cause or threaten to cause significant damage to the domestic industry or prevent the formation of the domestic manufacturing industry.
6. Anti-subsidy tax is an additional import tax applied in cases where subsidized goods imported into Vietnam cause or threaten to cause significant damage to the domestic industry or prevent the formation of a domestic industry.
7. Safeguard duty is an additional import tax applied in case of excessive import of goods into Vietnam, causing serious damage or threatening to cause serious damage to the domestic industry or preventing the formation of a domestic industry.
chapter II
TAX CALCULATION BASIS, TAX CALCULATION TIME AND TAX SCHEDULE
Article 5. Bases for calculating export tax and import tax on goods subject to the percentage tax calculation method
1. The amount of export tax and import tax is determined based on the dutiable value and the tax rate as a percentage (%) of each item at the time of tax calculation.
2. Tax rates for exported goods are specified for each item in the export tariff schedule.
In case goods are exported to a country, group of countries or territories that have agreements on preferential export tax in commercial relations with Vietnam, these agreements shall be followed.
3. Tax rates for imported goods include preferential tax rates, special preferential tax rates and ordinary tax rates and are applied as follows:
a) Preferential tax rates apply to imported goods originating from a country, group of countries or territories that apply most-favored-nation treatment in trade relations with Vietnam; goods imported from a non-tariff zone into the domestic market that satisfy the conditions of origin from a country, group of countries or territories that apply most-favored-nation treatment in trade relations with Vietnam;
b) Special preferential tax rates apply to imported goods originating from countries, groups of countries or territories that have agreements on special incentives on import taxes in trade relations with Vietnam; goods imported from a non-tariff zone into the domestic market that satisfy the conditions of origin from a country, group of countries or territory that has a special agreement on import tax incentives in trade relations with Vietnam;
c) The usual tax rates apply to imported goods that do not fall into the cases specified at Points a and b of this Clause. The normal tax rate is set at 150% of the preferential tax rate of each respective item. In case the preferential tax rate is equal to 0%, the Prime Minister shall base itself on the provisions of Article 10 of this Law to decide on the application of the ordinary tax rate.
Article 6. Bases for calculation of export tax and import tax on goods subject to the application of the absolute tax calculation method and the mixed tax calculation method
1. Tax amount applied calculation method The absolute tax on exported and imported goods is determined based on the actual quantity of exported or imported goods and the specified absolute tax rate per unit of goods at the time of tax calculation.
2. Tax amount applied calculation method mixed tax on exported and imported goods is determined as the total tax amount in percentage and absolute tax amount as prescribed in Clause 1, Article 5 and Clause 1, Article 6 of this Law .
Article 7. Taxes on imported goods subject to tariff quotas
1. Goods imported within tariff quotas shall be subject to the tax rates and absolute tax rates specified in Clause 3, Article 5 and Article 6 of this Law .
2. Goods imported outside the tariff-quota shall be subject to the tax rate and the absolute tax rate outside the quota set by the competent agency in Clause 1, Article 11 of this Law .
Article 8. Taxable value, time of tax calculation
1. The value for calculating export and import tax is the customs value according to the provisions of the Customs Law .
2. The time to calculate export tax and import tax is the time of registration of the customs declaration.
For exported or imported goods that are not subject to tax, are exempt from export tax or import tax, or are subject to tax rates and absolute tax rates within tariff quotas but are subject to changes in non-taxable objects, tax exemption, tax rate, absolute tax rate within the tariff quota as prescribed by law, the time of tax calculation is the time of registration of a new customs declaration.
The time of registration of customs declarations shall comply with the provisions of the law on customs.
Article 9. Tax payment deadlines
1. Imported and exported goods subject to tax must pay tax before customs clearance or goods release according to the provisions of the Customs Law , except for the case specified in Clause 2 of this Article.
If the payable tax amount is guaranteed by a credit institution, the goods may be granted customs clearance or released but must pay a late payment interest in accordance with the Law on Tax Administration from the date of customs clearance or release to the date of payment. tax. The maximum guarantee period is 30 days from the date of customs declaration registration.
In case the taxpayer has been guaranteed by a credit institution but the guarantee period expires but the taxpayer has not yet paid tax and late payment interest, the guarantor is responsible for fully paying tax and late payment interest on behalf of the taxpayer.
2. Taxpayers who are entitled to the priority regime prescribed by the Customs Law may pay tax on customs declarations that have been cleared or released in the month at the latest on the tenth day of the following month. . Past this time limit, if the taxpayer has not yet paid tax, he/she must fully pay the tax arrears and late payment interest according to the provisions of the Law on Tax Administration .
Article 10. Principles of promulgation of tax schedules and rates
1. To encourage the import of raw materials and materials, with priority given to domestic types that have not yet met demand; focus on developing the fields of high technology, source technology, energy saving and environmental protection.
2. In line with the State’s socio-economic development orientation and commitments on export and import taxes in international treaties to which the Socialist Republic of Vietnam is a contracting party.
3. Contribute to market stabilization and state budget revenue.
4. Simplicity, transparency, convenience for taxpayers and reform of tax administrative procedures.
5. Uniformly apply tax rates to goods of the same nature, structure, uses, and similar technical features; import tax rates gradually decrease from finished products to raw materials; The export tax rate increases gradually from finished products to raw materials.
Article 11. Authority to issue tax schedules and rates
1. The Government shall base itself on the provisions of Article 10 of this Law , the Export Tariff according to the List of taxable groups of goods and the export tax rate bracket for each group of taxable goods promulgated together with this Law, the Preferential Tariff as committed in the Protocol of Accession The World Trade Organization (WTO) has been ratified by the National Assembly and other international treaties to which the Socialist Republic of Vietnam is a signatory to promulgate:
a) The export tariff schedule; Preferential export tax schedule;
b) Preferential import tariff schedule; Special preferential import tariffs;
c) List of goods and the absolute tax rate, mixed tax, import tax outside the tariff quota.
2. In case of necessity, the Government shall request the National Assembly Standing Committee to amend and supplement the Export Tariff according to the List of taxable commodity groups and the export tax rate bracket for each group of taxable goods promulgated together with the National Assembly. under this Law.
3. Competence to apply anti-dumping tax, anti-subsidy tax and safeguard tax shall comply with the provisions of Chapter III of this Law.
Chapter III
ANTI-Dumping TAX, ANTI-SUPPLY TAX, DEFENSE TAX
Article 12. Anti-dumping duties
1. Conditions for application of anti-dumping tax:
a) Goods are imported and dumped in Vietnam and the dumping margin must be specified;
b) The dumping of goods causes or threatens to cause material injury to a domestic industry or prevents the formation of a domestic industry .
2. Principles of applying anti-dumping tax:
a) Anti-dumping duties shall be applied only to the extent necessary and reasonable in order to prevent or limit significant damage to the domestic industry;
b) The application of anti-dumping tax is carried out when the investigation has been conducted and must be based on the investigation conclusion as prescribed by law;
c) Anti-dumping tax is applied to goods dumped into Vietnam;
d) The application of anti-dumping tax must not cause damage to domestic socio-economic interests.
3. The time limit for application of anti-dumping tax shall not exceed 5 years from the effective date of the decision on application. In case of necessity, the decision to apply anti-dumping duty may be extended.
Article 13. Anti-subsidy tax
1. Conditions for application of anti-subsidy tax:
a) Imported goods are determined to be subsidized in accordance with law;
b) Imported goods cause or threaten to cause significant damage to the domestic industry or prevent the formation of a domestic industry.
2. Principles of applying anti-subsidy tax:
a) Anti-subsidy tax shall be applied only to the extent necessary and reasonable in order to prevent or limit significant damage to the domestic industry;
b) The application of anti-subsidy tax shall be carried out when the investigation has been conducted and must be based on the investigation conclusion as prescribed by law;
c) Anti-subsidy tax is applied to subsidized goods imported into Vietnam;
d) The application of anti-subsidy tax must not cause damage to domestic socio-economic interests.
3. The time limit for application of anti-subsidy tax shall not exceed 05 years from the effective date of the decision on application. Where necessary, the decision to apply anti-subsidy tax may be extended.
Article 14. Self-defense tax
1. Conditions for application of safeguard tax:
a) The volume, quantity or value of imported goods increases dramatically in absolute or relative to the volume, quantity or value of similar or directly competitive goods produced. domestic;
b) The increase in volume, quantity or the value of the imported goods specified at Point a of this Clause, which causes or threatens to cause serious damage to the industry producing the like or directly competitive domestic goods, or prevents the formation of such industries. Domestic production.
2. Principles of applying safeguard tax:
a) The safeguard tax shall be applied to the extent and to the extent necessary to prevent or limit serious damage to the domestic industry and create conditions for that industry to improve its competitiveness;
b) The application of safeguard tax must be based on the investigation conclusion, except for the case of application of provisional safeguard tax;
c) Safeguard duties are applied on a non-discriminatory basis and regardless of the origin of the goods.
3. The time limit for application of safeguard tax shall not exceed 4 years, including the duration of provisional safeguard tax. The time limit for application of safeguard duty may be extended for no more than 6 subsequent years, provided that there is still serious damage or the threat of causing serious damage to the domestic industry and there is evidence that that manufacturing industry is adjusting to improve competitiveness.
Article 15. Application of anti-dumping tax, anti-subsidy tax, safeguard tax
1. The application, change or annulment of anti-dumping duty, anti-subsidy tax and safeguard tax shall comply with the provisions of this Law and the anti-dumping and anti-subsidy laws, law on self-defense.
2. Based on the tax rate, quantity or value of goods subject to anti-dumping tax, anti-subsidy tax, and safeguard tax, the customs declarant is responsible for declaring and paying tax according to the provisions of law. tax administration law.
3. The Ministry of Industry and Trade shall decide on the application of anti-dumping tax, anti-subsidy tax, and self-defense tax.
4. The Ministry of Finance shall stipulate the declaration, collection, payment and refund of anti-dumping tax, anti-subsidy tax, and self-defense tax.
5. Where the interests of the Socialist Republic of Vietnam are infringed or violated, based on international treaties, the Government shall report to the National Assembly for decision to apply other appropriate defensive tax measures.
Chapter IV
TAX FREE, TAX REDUCTION, TAX REFUND
Article 16. Tax exemption
1. Exports and imports of foreign organizations and individuals are entitled to privileges and immunities in Vietnam within the norms consistent with international treaties to which the Socialist Republic of Vietnam is a contracting party. ; goods in the duty-free baggage allowance of people on exit or entry; imported goods for sale at duty-free shops.
2. Moveable property, gifts, gifts within the norm of foreign organizations and individuals for Vietnamese organizations and individuals or vice versa.
The movable property, gifts and gifts with quantity or value exceeding the tax-free quota must pay tax on the excess, unless the receiving unit is an agency or organization whose business is guaranteed by the state budget. operating expenses and are authorized by the competent authority to receive or case for humanitarian or charitable purposes.
3. Goods traded and exchanged across borders by border residents on the list of goods and within the norms to serve production and consumption by border residents.
In case of purchasing and transporting goods within the norm but not used for production and consumption by border residents and exported and imported goods of foreign traders permitted to do business in border markets, they must: taxpayer.
4. Goods are exempt from export tax and import tax under international treaties to which the Socialist Republic of Vietnam is a contracting party.
5. Goods with a value or amount of tax payable below the minimum.
6. Raw materials, supplies and components imported for processing export products; imported finished products to be attached to processed products; processed products for export.
Exported processed products manufactured from domestic raw materials and supplies subject to export tax are not exempt from tax for the corresponding value of domestic raw materials and supplies constituting the exported product.
Goods exported for processing and then imported are exempt from export tax and import tax on the value of raw materials. export of processed products. Goods exported for processing and then imported are natural resources, minerals, and products with the total value of resources and minerals plus energy costs accounting for 51% or more of the product’s cost. tax exemption.
7. Raw materials, supplies and components imported for the production of goods for export.
8. Goods produced, processed, recycled or assembled in a non-tariff zone without using raw materials and components imported from abroad when imported into the domestic market.
9. Goods temporarily imported for re-export or temporarily exported for re-import within a certain period, including:
a) Goods temporarily imported for re-export, temporarily exported for re-import for organizing or participating in fairs, exhibitions, product introduction, sporting, cultural, artistic or other events; machinery and equipment temporarily imported for re-export for testing, research and product development; machinery, equipment and professional tools temporarily imported for re-export, temporarily exported for re-import to serve work within a certain period of time or for processing for foreign traders, except for machinery and equipment , tools and means of transportation of organizations and individuals permitted to be temporarily imported for re-export for the implementation of investment projects, construction and installation of works, in service of production;
b) Machinery, equipment, components and spare parts temporarily imported to replace or repair foreign ships or aircraft or temporarily exported to replace or repair Vietnamese ships or aircraft abroad; goods temporarily imported for re-export to supply foreign ships and aircraft anchored at Vietnamese ports;
c) Goods temporarily imported for re-export or temporarily exported for re-import for warranty, repair or replacement;
d) Vehicles revolving by the mode of temporary import for re-export or temporarily exported for re-import to store exported and imported goods;
dd) Goods traded in temporary import for re-export within the temporary import for re-export period (including the extension period) are guaranteed by a credit institution or an amount of deposit equivalent to the import tax amount has been paid by a credit institution. goods temporarily imported for re-export.
10. Goods are not for commercial purposes in the following cases: sample goods; Photo, film, replacement model for goods sample; small quantity advertising.
11. Goods imported to create fixed assets of beneficiaries Investment incentives in accordance with the law on investment, including:
a) Machinery and equipment; components, details, separate parts, spare parts for synchronous assembly or synchronous use with machinery and equipment; raw materials and supplies used to manufacture machinery and equipment or to manufacture components, details, separate parts and spare parts of machinery and equipment;
b) Specialized means of transport in the technological line directly used for production activities of the project;
c) Construction materials that cannot be produced domestically.
The import tax exemption for imported goods specified in this Clause is applicable to both new investment projects and expansion investment projects.
12. Plant varieties; livestock breeds; fertilizers and plant protection drugs which cannot be produced at home and need to be imported according to regulations of competent state management agencies.
13. Raw materials, supplies and components that cannot be domestically produced and imported for production of investment projects on the list of industries and trades with special investment incentives or geographical areas with special socio-economic conditions With special difficulties according to the provisions of the law on investment, high-tech enterprises, science and technology enterprises, science and technology organizations are exempt from import tax for a period of 5 years from the date of commencement of business activities. manufacture.
The import tax exemption specified in this Clause does not apply to investment projects on mineral exploitation; projects for production of products with the total value of natural resources and minerals plus energy costs accounting for 51% or more of the product’s cost; projects on production and trading of goods and services subject to special consumption tax.
14. Raw materials, supplies and components imported into the country that cannot be produced domestically of investment projects for the production and assembly of medical equipment that are prioritized for research and manufacture are exempt from import tax for a period of time. 05 years, since the start of production.
15. Goods imported to serve oil and gas activities, including:
a) Machinery, equipment, spare parts and special-use means of transport necessary for oil and gas activities, including temporary import for re-export;
b) Components, details, separate parts, spare parts for synchronous assembly or synchronous use with machinery and equipment; raw materials and supplies used to manufacture machinery and equipment or to manufacture components, details, separate parts and spare parts of machinery and equipment necessary for oil and gas activities;
c) Necessary materials for oil and gas activities that cannot be produced domestically.
16. Projects and shipbuilding establishments on the list of preferential industries and trades according to the provisions of the law on investment are exempt from tax for:
a) Goods imported to create fixed assets of the shipyard, including: machinery and equipment; components, details, separate parts, spare parts for synchronous assembly or synchronous use with machinery and equipment; raw materials and supplies used to manufacture machinery and equipment or to manufacture components, details, separate parts and spare parts of machinery and equipment; means of transport in the technological chain directly serving shipbuilding activities; construction materials that cannot be produced domestically;
b) Imported goods are machinery, equipment, raw materials, supplies, components, semi-finished products that cannot be produced domestically and can be used for shipbuilding;
c) Ships for export.
17. Machinery, equipment, raw materials, supplies, components, parts and spare parts imported for money printing and minting activities.
18. Imported goods are raw materials, supplies and components that cannot be produced domestically and are directly used for the production of information technology products, digital content and software.
19. Goods imported or exported for environmental protection, including:
a) Special-use machinery, equipment, means, tools and supplies imported at home that cannot be produced for collection, transportation, treatment and processing of wastewater, garbage, emissions, monitoring and environmental analysis, renewable energy production; environmental pollution treatment , responding to and handling environmental incidents;
b) Exported products produced from recycling and waste treatment activities.
20. Specialized imported goods that have not yet been produced domestically and are directly served for education.
21. Imported goods are specialized machinery, equipment, spare parts and supplies that cannot be produced domestically, specialized scientific documents, books and newspapers directly used for scientific research and technological development. , developing activities of technology incubation, science and technology business incubation, and technological innovation.
22. Specialized imported goods directly serving security, national defense, in which special-use means of transport must be those that cannot be produced domestically.
23. Goods exported or imported to serve the purpose of ensuring social security, overcoming consequences of natural disasters, disasters, epidemics and other special cases.
24. The Government shall detail this Article.
Article 17. Tax exemption procedures
1. In the case specified in Clauses 11, 12, 13, 14, 15, 16 and 18, Article 16 of this Law , the taxpayer shall notify the tax-free goods expected to be imported. with customs authorities.
2. Tax exemption procedures comply with the law on tax administration.
Article 18. Tax reduction
1. Imported and exported goods that are under customs supervision, if damaged or lost, are certified by competent assessment agencies or organizations, they will be entitled to tax reduction.
The tax reduction corresponds to the actual loss rate of the goods. In case the exported or imported goods are damaged or lost in their entirety, they are not required to pay tax.
2. Tax reduction procedures comply with the law on tax administration.
Article 19. Tax refund
1. Tax refund cases:
a) The taxpayer has paid import or export tax but has no imported or exported goods or imports or exports less than the taxed imported or exported goods;
b) Taxpayers who have paid export tax but exported goods that must be re-imported are refunded export tax and are not required to pay import tax;
c) Taxpayers who have paid import tax but imported goods that must be re-exported will be refunded import tax and not have to pay export tax;
d) Taxpayers have paid tax on goods imported for production and business but have put them into production and exported the products;
D) Taxpayers who have paid tax on machinery, equipment, tools and means of transport of organizations and individuals permitted to temporarily import for re-export, except for the case of hiring them to implement investment projects, construction, installation of works, in service of production, when re-exported abroad or into non-tariff zones.
The amount of import tax to be refunded is determined on the basis of the residual use value of the goods upon re-export, calculated according to the time of use and stay in Vietnam. In case the goods have expired use value, the paid import tax will not be refunded.
No refund of tax for the amount of tax refunded below the minimum amount prescribed by the Government.
2. Goods specified at Points a, b and c, Clause 1 of this Article are eligible for tax refund when they have not been used, processed or processed.
3. Tax refund procedures comply with the law on tax administration.
Chapter V
TERMS ENFORCEMENT
Article 20 . Effectiveness
1. This Law takes effect from September 1, 2016.
2. The Law on Import Tax and Export Tax No. 45/2005/QH11 ceases to be effective from the effective date of this Law.
Article 21. Transition provisions
1. Projects currently enjoying export or import tax incentives with a preferential rate higher than the incentive level specified in this Law shall continue to comply with that incentive level for the remaining incentive period of the project. project; In case the preferential level of export tax or import tax is lower than the level of preference or have not yet enjoyed the incentive for import tax or export tax specified in this Law, the preferential rate under the provisions of this Law shall be enjoyed for the first time. the remaining incentive period of the project.
2. Raw materials, supplies and components imported for the production of exported goods but not yet exported; goods temporarily imported for re-export but not yet re-exported on the declarations registered with the customs office before the effective date of this Law, but have not yet paid tax, Okay shall apply in accordance with the provisions of this Law.
Detailed regulations
The Government shall detail the articles and clauses assigned in the Law.
