Export and Import tax is an indirect tax levied on goods that are allowed to be exported or imported across Vietnamese border including the case of exporting from the domestic market into the non – tariff area and importing from the non-tariff area into the domestic market. Accordingly, objects of taxation are exported or imported goods through Vietnamese border gate and border. Taxpayers and declarers are owners of exports and imports, entrusted exporters and importers (see more details in Articles 2 and 3, Law 107/2016/QH13).
The regulations related to import and export tax present the following contents:
To make it easier for readers to learn and understand the above contents, we have analyzed a few cases and systematized the above contents as below.
To view all relevant documents please click here (tax related regulations).
There are three methods to determine the tax bases for import and export goods: proportional duties method, fixed duties method and mixed duties method.
Proportional duties method
The amount of export or import tax |
= |
Taxable value |
x |
Tax rate (%) |
In which:
Fixed duties method
The amount of export or import tax |
= |
Actual quantity of exports or imports |
x |
Amount of fixed tax |
In which: Amount of fixed duty will be subject to change at each time of tax calculation (refer to Appendices I & II attached to Decree 26/2023/ND-CP effective from 15/07/2023)
Mixed duties method is determined as the total amount of proportional tax and fixed tax.
(See more details in Article 12,13,14,15, Law 107/2016/QH13).
(See more details from Article 5 to 29, Decree 134/2016/NĐ-CP, amended in Article 1, Decree 18/2021/ND-CP).
Exported and imported goods under customs supervision specified in the Law on Customs and its instructional documents shall be reduced if the goods are damaged or lost because of inevitable causes as prescribed in Clause 1 Article 18 of the Law on Export and import duties. (See more details in Article 32, Decree 134/2016/NĐ-CP amended in Article 1, Decree 18/2021/ND-CP).
(See more details from Article 33 to 37, Decree 134/2016/NĐ-CP, amended in Article 1 and Article 2, Decree 18/2021/ND-CP).
When import and export operations arise, enterprises will declare at the time of customs clearance preparation or release according to the guidance of the customs law and the VNACCS system.
Regarding import and export tax regulations, businesses often ask questions related to customs procedures when exporting and importing for the type of goods they are doing/wanting to do business with. Therefore, readers can refer to the Questionnaire List at some of the following main websites: