THE NATIONAL
ASSEMBLY
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|
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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|
Law No.
107/2016/QH13
|
Hanoi, April
06, 2016
|
THE LAW
ON EXPORT AND IMPORT DUTIES
Pursuant to the Constitution of Socialist
Republic of Vietnam;
The National Assembly promulgates the Law on
Export and import duties.
Chapter I
GENERAL PROVISIONS
Article 1. Scope
This Law provides for taxed goods, taxpayers,
basis for tax calculation, time for tax calculation, tariff schedules,
anti-dumping duty, countervailing duty, safeguard duty imposed upon exports and
imports; tax exemption, tax reduction, refund of export and import duties.
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1. Goods exported and imported through Vietnam’s
border and border checkpoints.
2. Goods exported from the domestic market into
free trade zones; goods imported from free trade zones into the domestic
market.
3. Goods indirectly exported-imported; goods
exported and imported by enterprises exercising their right to export, import,
or distribute.
4. The following goods do not incur export and
import duties:
a) Goods in transit;
b) Goods that are humanitarian aid or grant aid;
c) Goods exported from a free trade zone to
abroad; goods imported from abroad to a free trade zone and used within such
free trade zone; goods transported from one free trade zone to another;
d) Amounts of petroleum used as severance tax
paid to the State upon its exportation.
5. The Government shall regulate this Article.
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1. Owners of exports and imports.
2. Entrusted exporters and importers.
3. People entering and leaving Vietnam carrying
exports or imports, sending or receiving goods through Vietnam’s border and
border checkpoints.
4. Taxpayers’ guarantors and other entities
authorized to pay tax on behalf of taxpayers, including:
a) Customs brokerage agents in case authorized
by the taxpayer to pay export and import duties;
b) Providers of postal services or international
express mail services paying tax on behalf of taxpayers;
c) Credit institutions or other organizations
operating under the Law on credit institutions that provide guarantee or pay
tax on behalf of taxpayers;
d) People authorized by goods owners in case
goods are gifts of individuals; any luggage sent before or after its owner’s
arrival or departure;
dd) Any branch of an enterprise authorized to
pay tax on its behalf;
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5. Any person who purchases or transports goods
within the tax-free allowance applied to border residents which are sold
domestically instead of being consumed or used for manufacture; foreign traders
permitted to deal in exports and imports at bordering markets as prescribed by
law.
6. Owners of exports or imports that are
initially tax-free but then taxed.
7. Other cases prescribed by law.
Article 4. Definitions
For the purpose of this Law, the terms below are
construed as follows:
1. Free trade zone means an economic zone
located within Vietnam’s territory, established in accordance with law, having
a definite geographic boundary, and separated from the outer area by hard
fences in order to facilitate customs inspection and customs control by the
customs authority and relevant agencies with regard to exports and imports,
inbound and outbound vehicles and passengers; the trading relationship between
the free trade zone and the outside area is consider exportation and
importation.
2. Mixed duty means the total amount of
proportional tax and fixed tax.
3. Proportional duty means tax expressed
as a percentage of the taxable value of exports and imports.
4. Fixed duty means a fixed amount of tax
imposed upon a unit of exports and imports.
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6. Countervailing duty means an
additional import duty imposed upon subsidized goods imported into Vietnam that
causes or threatens to cause considerable damage to domestic manufacturing or
prevents the formation of domestic manufacturing.
7. Safeguard duty means an additional
import duty that is imposed in case the quantity of goods imported into Vietnam
is above the acceptable level and thus causes or threatens to cause
considerable damage to domestic manufacturing or prevents the formation of
domestic manufacturing.
Chapter II
BASIS AND TIME FOR TAX
CALCULATION, TAX SCHEDULES
Article 5. Basis for
calculation of proportional duties
1. The amount of export or import duty is
determined according to the taxable value and duty rate (%) of each article at
the time of tax calculation.
2. Export duty rate of each article is specified
in the export duty schedule.
Where goods are exported to a country or group
of countries or territories having an agreement on concessional export duties
with Vietnam, such agreement shall apply.
3. Import duty rates include preferential rates,
special preferential rates, and ordinary rates as follows:
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b) Special preferential rates apply to imports
originated in any country or group of countries or territories that have an
agreement on special preferential import duties with Vietnam; goods that are
imported from a free trade zone to the domestic market and originating in a
country or group of countries or territories that have an agreement on special
preferential import duties with Vietnam;
c) Ordinary rates apply to imports other than
those mentioned in Point a and Point b of this Clause. The ordinary rate is
150% of the preferential rate applied to the corresponding article. In
case preferential rate is 0%, the Prime Minister shall decide the application
of ordinary rate pursuant to Article 10 of this Law.
Article 6. Basis for
calculation of fixed duties and mixed duties
1. The amount of fixed export or import duty
imposed depends on the actual quantity of exports or imports and the amount of
duty per unit of goods at the times of tax calculation.
2. The amount of mixed duty imposed upon
exported or imported goods is the total amount of proportional tax and fixed
tax as prescribed by Clause 1 Article 5 and Clause 1 Article 6 hereof.
Article 7. Duties imposed
upon imports applying tariff quotas
1. Goods imported inside the tariff quota shall
apply the duty rates and fixed duties specified in Clause 3 Article 5 and
Article 6 hereof.
2. Goods imported outside the tariff quota shall
apply the out-quota rates and fixed duties specified in Clause 3 Article 5 and
Article 6 hereof.
Article 8. Taxable value and
time for tax calculation
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2. The time for calculating export or import
duty is the time of registration of the customs declaration.
In case of exports or imports that are not
subject to taxation, exempt from export or import duties, or applying in-quota
duty rates or fixed duty but then the eligibility for tax exemption or in-quota
duties is changed as prescribed by law, the time for tax calculation is the
time of registration of the new customs declaration.
The time of registration of the customs
declaration shall comply with regulations of law on customs.
Article 9. Tax payment
deadline
1. Duties on exports and imports have to be paid
before customs clearance or release as prescribed by the Law on Customs, except
for the case in Clause 2 hereof.
Where a credit institution provides guarantee
for the amount of tax payable, customs clearance or release shall be granted.
However, late payment interest shall be paid for the period from the date of
customs clearance or release to the tax payment date in accordance with the Law
on Tax administration. The guarantee period shall not exceed 30 days from the
day on which the customs declaration is registered.
If the taxpayer fails to pay tax and late
payment interest by the end of the guarantee period, the guarantor shall fully
pay tax and late payment interest on behalf of the taxpayer.
2. The taxpayer given priority as prescribed by
the Law on Customs shall pay tax on the customs declarations granted customs
clearance or release in the month by the 10th of the next month. If
the taxpayer fails to pay tax by the aforesaid deadline, the taxpayer shall
fully pay outstanding tax and late payment interest as prescribed by the Law on
Tax administration.
Article 10. Rules for
imposition of tariff schedules and duty rates
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2. Suitability for the orientation of
socio-economic development and commitments on export and import duties in
international treaty to which Socialist Republic of Vietnam is a signatory.
3. contribution to stabilization of the market
and state budget revenues.
4. Simplicity and transparency, facilitation of
tax payment and of tax formalities.
5. Uniform imposition of duty rates upon goods
of the same nature, composition, uses, or technical features; import duties are
regressive from finished products to raw materials; export duties are
progressive from finished products to raw materials.
Article 11. The power to
impose tariff schedules and duty rates
1. Pursuant to Article 10 hereof, the export
duty schedule enclosed herewith, the Schedule of Concessions annexed to the
Protocol of Accession to WTO approved by the National Assembly and other
international treaties to which Socialist Republic of Vietnam is a signatory,
the Government shall promulgate:
a) Preferential export duty and special
preferential export duty schedules;
b) Preferential import duty and special
preferential import duty schedules;
c) Lists of goods and fixed duties, mixed
duties, and out-quota import duties.
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3. The power to impose anti-dumping duties,
countervailing duties, and safeguard duties is specified in Chapter III hereof.
Chapter III
ANTI-DUMPING DUTIES,
COUNTERVAILING DUTIES, SAFEGUARD DUTIES
Article 12. Anti-dumping
duties
1. Conditions for applying anti-dumping duties:
a) The imports being dumped in Vietnam and the
dumping margin must be determined;
b) The dumping causes or threatens to cause
considerable damage to domestic manufacturing or prevents the formation of
domestic manufacturing.
2. Rules for applying anti-dumping duties:
a) Anti-dumping duty may only be applied to a
reasonable extent to prevent or minimize damage to domestic manufacturing;
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c) Anti-dumping duty shall be imposed upon
dumped imports in Vietnam;
d) The application of anti-dumping duties must
not cause damage to domestic socio-economic interest.
3. Anti-dumping duties shall be applied
for a period not exceeding 5 years from the day on which the decision to apply
anti-dumping duty takes effect. Such decision may be extended where necessary.
Article 13. Countervailing
duties
1. Conditions for applying countervailing
duties:
a) It is determined that imports are subsidized
as prescribed by law;
b) The imports cause or threaten to cause
considerable damage to domestic manufacturing or prevent the formation of
domestic manufacturing.
2. Rules for applying countervailing duties:
a) Countervailing duties may only be applied to
a reasonable extent to prevent or minimize damage to domestic manufacturing;
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c) Countervailing duties shall be imposed upon
subsidized imports in Vietnam;
d) The application of countervailing duties must
not cause damage to domestic socio-economic interest.
3. Countervailing duties shall be applied for a
period not exceeding 5 years from the day on which the decision to apply
anti-dumping duty takes effect. Such decision may be extended where necessary.
Article 14. Safeguard
duties
1. Conditions for applying safeguard
duties:
a) The volume, quantity or value of imports
drastically increases compared to the volume, quantity, or value of like or
directly competitive domestic goods;
b) The increase of volume, quantity or value of
imports mentioned in Clause a of this Clause causes or threatens to cause
considerable damage to domestic manufacturing of like or directly competitive
goods or prevents the formation of domestic manufacturing.
2. Rules for applying safeguard duties:
a) Safeguard duties may only be applied to a
reasonable extent to prevent or minimize serious damage to domestic
manufacturing and facilitate the improvement of competitiveness of
manufacturing;
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c) Safeguard duties are applied in a
non-discriminatory manner and regardless of goods origins.
3. Safeguard duties shall be applied for a
period not exceeding 4 years, including the period of applying temporary
safeguard duties. The period of application of safeguard duties may be extended
for up to 06 more years if serious damage or the threat of serious damage to
domestic manufacturing still remains and there is evidence that the
manufacturing is improving its competitiveness.
Article 15. Application of
anti-dumping duties, countervailing duties, safeguard duties
1. The application, adjustment, removal of
anti-dumping duties, countervailing duties, safeguard duties shall comply with
this Law, regulations of law on anti-dumping, anti-subsidy, and safeguard
measures.
2. In consideration of duty rates, quantity, or
value of goods subject to anti-dumping duties, countervailing duties, or
safeguard duties, the declarant shall declare and pay duties in accordance with
regulations of law on tax administration.
3. The Ministry of Industry and Trade shall
decide the application of anti-dumping duties, countervailing duties, safeguard
duties.
4. The Ministry of Finance shall provide for the
declaration, collection, payment, and refund of anti-dumping duties,
countervailing duties and safeguard duties.
5. Where the interests of Socialist Republic of
Vietnam are infringed or violated, pursuant to international treaties, the
Government shall propose to the National Assembly other appropriate safeguard
duty measures.
Chapter IV
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Article 16. Tax exemption
1. Exported or imported goods of foreign
entities granted diplomatic immunity and privileges in Vietnam within the
allowance under an international treaty to which Socialist Republic of Vietnam
is a signatory; luggage within the tax-free allowance of inbound and outbound
passengers; imports to be sold at duty-free shops.
2. Personal belongings, gifts from foreign
entities to Vietnamese entities and vice versa within the tax-free allowance.
If the quantity or value of personal belongings
or gifts exceeds the tax-free allowance, the excess amount or value shall be
taxed, unless the recipient is an entity funded by state budget and permitted
by a competent authority to receive them or they are meant to serve
humanitarian or charitable purposes.
3. Goods traded across the border of border
residents on the List of goods and within the tax-free allowance serving the
manufacturing or consumption by border residents.
Goods that are purchased or transported within
the tax-free allowance but do not serve the manufacturing or consumption by
border residents, exports and imports of foreign traders permitted to be sold
at bordering markets shall be taxed.
4. Goods exempt from export and import duties
under international treaties to which Socialist Republic of Vietnam is a
signatory.
5. Goods whose value or tax payable is below the
minimum level.
6. Imported raw materials, supplies, components
serving processing of exports; finished products imported to be fixed on
processed products; outward processing products.
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Goods exported for processing and then imported
are exempt from export duty and import duty on the value of exported raw
materials incorporated into the processed products. Goods exported for
processing and then imported that are natural resources, minerals, or products
whose the total value of natural resources or minerals plus energy costs makes
up at least 51% of the product price shall be taxed.
7. Materials, supplies, components imported for
manufacture of exports. products.
8. Goods manufactured, processed, recycled,
assembled in a free trade zone without using imported raw materials or
components when they are imported into the domestic market.
9. Goods temporarily imported for re-export or
goods temporarily exported for re-import within a certain period of time,
including:
a) Goods temporarily imported or exported to
participate in fairs, exhibitions, product introduction, sports or art events,
or other events; machinery and equipment temporarily imported for re-export for
testing, research and development; machinery and equipment, tools temporarily
imported or exported to be used for certain period of time or serve overseas
processing, except for machinery, equipment, tools, vehicles permitted to be
temporarily imported too serve investment projects, construction, installation,
or manufacture;
b) Machinery, equipment, components, spare parts
temporarily imported for replacement or repair of foreign ships or airplanes,
or temporarily exported for replacement or repair of Vietnamese ships or
airplanes overseas; goods temporarily imported to supply for foreign ships or
airplanes in Vietnam's ports;
c) Goods temporarily imported or exported for
warranty, repair, or replacement;
d) Vehicles temporarily imported or exported to
carry exports or imports;
dd) Goods that are temporarily imported and
re-exported by the deadline or extended deadline and a credit institution
provides a guarantee or a deposit equivalent to import duties on the temporarily
imported goods has been paid.
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11. Imports as fixed assets of an entity
eligible for investment incentives as prescribed by regulations of law on
investment, including:
a) Machinery and equipment; components, parts,
spare parts for assembly or operation of machinery and equipment; raw materials
for manufacture of machinery and equipment, components, parts, or spare parts
of machinery and equipment;
b) Special-use vehicles in a technological line
directly used for a manufacture project;
c) Building materials that cannot be
domestically produced.
Exemption of import duty on the imports
specified in this Clause also applies to new investment projects and extension
projects.
12. Plant varieties; animal breeds, fertilizers,
pesticides that cannot be domestically produced as prescribed by competent
authority.
13. Raw materials and components which cannot be
domestically manufactured and are imported serving the manufacturing of
investment projects eligible for investment incentives or in an extremely
disadvantaged area prescribed by regulations of law on investment, high
technology enterprises, science and technology enterprises, science and
technology organizations are exempt from import duties for 05 years from the
commencement of manufacture.
The exemption of import duties specified in this
Clause does not apply to mineral extraction projects; projects for manufacture
of products where total value of natural resources or minerals plus energy
costs makes up at least 51% of the product price; projects for manufacture or
sale of goods/services subject to special excise tax.
14. Raw materials and components which cannot be
domestically manufactured of investment projects for manufacture or assembly of
medical equipment given priority shall be exempt from import duties for 05
years from the commencement of manufacture.
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a) Machinery, equipment, components, means of
transport necessary for petroleum activities, including those temporarily
imported for re-export;
b) Components, parts, spare parts for assembly
or operation of machinery and equipment; raw materials for manufacture of
machinery and equipment, components, parts, or spare parts of machinery and
equipment necessary for petroleum activities;
c) Supplies necessary for petroleum activities
that cannot be domestically produced.
16. Shipbuilding projects and shipyards eligible
for incentives as prescribed by regulations of law on investment shall have tax
exempted from:
a) Imports that constitute fixed assets of the
shipyard, including: machinery and equipment; components, parts, spare parts
for assembly or operation of machinery and equipment; raw materials for
manufacture of machinery and equipment, components, parts, or spare parts of
machinery and equipment; means of transport in the technological line directly
serving shipbuilding; building materials that cannot be domestically produced;
c) Imported machinery, equipment, raw materials,
supplies, components, semi-finished products serving shipbuilding that cannot
be domestically produced;
c) Ships for export.
17. Imported machinery, equipment, raw materials,
supplies, components, parts, spare parts serving money printing and mincing.
18. Imported raw materials, supplies, components
serving that cannot be domestically produced serving manufacture of information
technology products, digital contents, software.
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a) Imported machinery, equipment, equipment,
tools, supplies that cannot be domestically produced serving collection,
transport, treatment wastewater, wastes, exhaust gases, environmental
monitoring and analysis, production of renewable energy, treatment of
environmental pollution, response to environmental emergencies;
b) Exports that are products of waste recycling
and treatment.
20. Imports directly serving education that
cannot be domestically produced.
21. Imported dedicated machinery, equipment,
components, supplies that cannot be domestically produced, scientific materials
serving scientific research, technological development, technological
cultivation, cultivation of science and technology enterprises and
technological innovation.
22. Imported dedicated products directly serving
national defense and security, the vehicles among which must be those that
cannot be domestically produced.
23. Exports and imports serving assurance of
social security, recovery from disasters, epidemics, and other special
situations.
24. The Government shall regulate this Article.
Article 17. Procedures for
tax exemption
1. In the cases specified in Clause 11, 12, 13,
14, 15, 16 and 18 of Article 16, the taxpayer shall notify the customs
authority of goods eligible for tax exemption to be imported.
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Article 18. Tax reduction
1. Exports and imports that are damaged or lost
under customs supervision and the damage or loss is verified by a competent
organization, tax reduction shall be granted.
The level of reduction shall be proportional to
the loss of goods. Tax is exempt if the exports or imports are completely
damaged or lost.
2. The procedures for tax reduction shall comply
with regulations of law on tax administration.
Article 19. Tax refund
1. Cases of tax refund:
a) Any taxpayer who has paid export duty or import
duty but has no exports or imports, or the quantity of exports or imports is
smaller than the quantity on which duty is paid;
b) Any taxpayer who has paid export duty but the
exports has to be re-imported shall receive a refund of export duty and does
not have to pay import duty;
c) Any taxpayer who has paid import duty but the
imports has to be re-exported shall receive a refund of import duty and does
not have to pay export duty;
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dd) Any taxpayer who has paid tax on machinery,
equipment, tools, vehicles of organizations and individuals that are permitted
to be temporarily imported for re-export, except for those rented to execute
investment projects, construction and installation, manufacture, when they are
re-exported to abroad or exported to a free trade zone.
The amount of import duty refunded depends on
the remaining value of goods when they are re-exported according to the period
of time over which they are used or stay in Vietnam. If the goods are no longer
usable, import duty shall not be refunded.
Tax shall not be refunded if the refundable
amount is below the minimum level specified by the Government.
2. Tax on the goods specified in Point a through
c of Clause 1 of this Article shall be refunded if such goods have not been
used or undergone working or processing.
3. The procedures for tax refund shall comply
with regulations of law on tax administration.
Chapter V
IMPLEMENTATION
Article 20. Effect
1. This Law comes into force from September 01,
2016.
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Article 21. Transition
1. Any project given export duty or import duty
incentives that are more advantageous than the incentives specified in this law
may keep having such incentives for the remaining incentive period of the
project. If the incentives given are less advantageous or incentives have not
been given as prescribed by this Law, incentives specified in this Law shall be
given for the remaining incentive period of the project.
2. This Law shall apply to raw materials,
supplies, components imported for manufacture of exports but the products have
not been exported; goods temporarily imported that have not been re-exported
under declarations registered with customs authorities before the effective
date of this Law and tax on which have not been paid.
Article 22. Elaboration
The Government shall elaborate the Articles and
Clauses of this Law.
This Law is adopted by the 13th
National Assembly of Socialist Republic of Vietnam on this 6th of
April 2016.
PRESIDENT OF
THE NATIONAL ASSEMBLY
Nguyen Thi Kim Ngan
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