The Government issued this Decree on December 8, detailing the implementation of the June 14, 2005 Law on Import Tax and Export Tax
The Government issued this Decree on December 8, detailing the implementation of the
Under this Decree, tax-liable objects include:
- Goods brought from the domestic market into non-tariff zones or from non-tariff zones into the domestic market.
Meanwhile, goods in the following cases shall not be liable to import tax or export tax:
- Goods in transit or being transported across
- Humanitarian aids and non-refundable aids of foreign governments, United Nations organizations, inter-governmental organizations, international organizations, foreign non-governmental organizations (NGOs), foreign economic organizations or foreigners, for Vietnam and vice versa for socio-economic development or other humanitarian purposes through official documents signed between the two parties and approved by competent authorities; other humanitarian assistance or relief in case of wars, natural disasters or epidemics;
- Goods exported from non-tariff zones to foreign countries, goods imported from foreign countries into non-tariff zones for use in non-tariff zones only, and goods transported from one non-tariff zone to another;
- Goods being petroleum portions paid to the State in value as natural resource tax when exported.
Taxpayers under this Decree include owners of export and import goods, organizations undertaking consignment of goods import and export, and individuals having import or export goods upon their entry or exit, or sending or receiving goods through
This Decree also specifies tax-calculation bases and tariffs; tax declaration and payment, tax exemption, consideration of tax exemption or reduction, tax refund and retrospective collection of tax; complaints and handling of violations.
It takes effect as from
(Source: Vietnam Law)
