13/11/2020 0 Comments 0

Refund of duties on re-exported imports

Refund of duties on re-exported imports   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) Imports that have to be re-exported to a foreign country or exported into a free trade zone for consumption therein. The re-export of goods must be done by the initial importer or a person authorized by the initial importer; b) Imports that are sent by an overseas organization or individual to an organization [...]

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13/11/2020 0 Comments 0

Exemption of duties on imports serving education

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 shall establish criteria for identification of goods that cannot be domestically manufactured. 3. The Board of Directors shall establish criteria for identification of imports exclusively serving education. 4. Procedures for granting duty exemption are specified in Article 31 of [...]

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10/11/2020 0 Comments 0

Export and import duty reduction

Export and import duty reduction   1. Duties on exports and imports under customs supervision specified in the Law on Customs 2014 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. 2. An application for duty reduction consists of: a) Form 08 in Appendix VII enclosed herewith compiled by the taxpayer; b) 01 certified true copy of the insurance contract [...]

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09/11/2020 0 Comments 0

Exemption of duties on imports serving petroleum activities

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 shall establish criteria for identification of specialized vehicles exclusively used for petroleum activities. 3. The Ministry of Planning and Investment shall establish criteria for identification of goods that cannot be domestically manufactured. 4. Procedures for granting duty exemption are specified in Article 30 [...]

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06/11/2020 0 Comments 0

Duties on goods imported for manufacture of domestic exports

Duties on goods imported for manufacture of domestic exports 1. Raw materials, supplies, components, semi-finished products and finished products import for manufacture of domestic exports exempt from import duties specified in Clause 7 Article 16 of the Law on Export and import duties comprise: 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) Imported finished products that [...]

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03/11/2020 0 Comments 0

Exemption of duties on gifts

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 [...]

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30/10/2020 0 Comments 0

Duty-free allowances for luggage

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 [...]

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27/10/2020 0 Comments 0

Scope and regulated entities

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. 2. This Decree applies to: a) Taxpayers defined by the Law on Export and import duties; b) Customs authorities and customs officials; c) Organizations and individuals whose rights and obligations are relevant to exports and imports; d) Organizations involved in implementation of the Law on Export and import duties.   Article 2. Dutiable articles   1. [...]

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23/10/2020 0 Comments 0

Scope of regulation

Scope of regulation   This Decree provides for the licensing fee payers; exemption from licensing fees; rate, declaration and payment of licensing fees. Article 2. Licensing fee payers The licensing fee payers are the organizations and individuals that operating their trade/production of goods and services except the cases specified in Article 3 of this Decree, including: 1. The enterprises which are established under the regulations of law. 2. The organizations which are established under the Law on Cooperatives. 3. The public service providers which are established [...]

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20/10/2020 0 Comments 0

Andorra

Andorra   1. Products originating in Andorra from Chapters 25 to 97 of the HS may be accepted as originating in the Union specified in the legislation of EVFTA by Viet Nam. 2. Paragraph 1 may apply only if Andorra grants preferential tariff treatment to products originating in Viet Nam as the same as the Union grants preferential tariff treatment to those products. 3. EVFTA applies mutatis mutandis for the purposes of determining originating status of products as provided in paragraph 1. Article 38. [...]

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