The DECREE detailing implementation of some articles of the law on the export Tax, import tax _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the GOVERNMENT pursuant to the law on organization of the Government of 25 December 2001;

Export Tax base, tax imports on June 14, 2005;

Customs Act base on June 29, 2001 and the law on amendments and supplements to some articles of the customs law on June 14, 2005;

Considering the recommendation of the Minister of finance DECREE, chapter I GENERAL PROVISIONS article 1. Taxable goods object of the following case is taxable object export, import tax, except commodities specified in article 2 of this Protocol: 1. export and import goods through the gate, borders Vietnam include: goods exported, imported through the gates, River sea ports, airports, rail transport, international, international postal and customs procedures are established by decision of the competent State bodies.

2. The goods are brought from the domestic market into the tax-free and from tax-free zone on the domestic market.

Tax-free zones include: export processing zones, export processing businesses, tax, tax warehouse, bonded, special trade zones, the commercial-industrial and other economic areas are established by decision of the Prime Minister, had traded goods between the zone with external relations export import.

3. purchase and sale of goods, the other exchanges are considered goods for export and import.

Article 2. The object is not taxable goods in the following cases are taxable object does not export, import tax: 1. Goods transported in transit or transfer through the gate under the provisions of the law of Vietnam.

2. humanitarian aid goods, goods of non-refundable aid of Governments, United Nations agencies, intergovernmental organizations, international organizations, non-governmental organizations (NGOS), other economic organizations or individuals alien to Vietnam and vice versa , aimed at social-economic development, or other humanitarian purposes was made through the official documents between the two sides, to be approved by the authority; the humanitarian aid, emergency relief in order to overcome the consequences of war, natural disasters, disease.

3. The cargo from the tax-free export abroad; goods imported from foreign countries into the tax-free and use only in tax-free zones; goods taken from the tax-free to other tax-free zones.

4. The cargo is petroleum resource tax in the part of the State when exporting.

Article 3. Tax payers; the object being delegated, guarantee and submit the tax changes 1. Tax payers according to the provisions of article 4 of the law on the export Tax, import tax, include: a) the owner of the goods for export and import;

b) held outsourced export/import of goods;

c) individual export, import goods when the exit and entry; send or receive goods through the gate, borders Vietnam.

2. Object of the guarantee, authorized and filed tax changes, including: a) do customs agents in case the tax payers be authorizations to export tax, import tax;

b) enterprise providing postal services, international courier service in case of submission of tax changes for tax payers;

c) credit institutions or other organizations operating under the provisions of the law on credit institutions in the case of guarantee, submission of tax changes for tax payers under the provisions of the law of tax management.

Article 4. Apply international treaties the case of international treaties to which the Socialist Republic of Vietnam is a member of a decree on export taxes, import duty other than this Decree shall apply to the provisions of international treaties.

Article 5. Tax for goods purchase, sale, exchange of border residents buy and sell goods, exchange of border residents are tax free in the norm, if in excess of the quota, they must pay tax according to the provisions of this Decree. The Ministry of finance, in collaboration with the people's Committee of the central cities, where borders and bodies concerned the Prime Minister issued the tax exemption limit for goods purchase, sale, exchange of border residents in each area.

Chapter II the TAX BASE and TAX article 6. Tax base 1. For items the tax according to the percentage (%), tax bases are: a) the amount of each item of fact stated in the import-export customs declarations;

b) Tax Rates of each item;

c) tariff of each item.

2. for items that apply absolute taxes, the tax base is: a) the amount of each item of fact stated in the import-export customs declarations;

b) absolute tax rates charged on a unit of goods.

3. for items that change the purpose has to be tax free, tax free, tax bases are: number, tax rates and tax rate at the time of change of the purpose of the item was to be tax free, tax free.

Article 7. Tax rates and tax rate 1. Tax rates for export and import goods is determined by the provisions of the law on customs value.

2. in case of export of goods under a contract of purchase and sale rates not available at the time of registration of customs declarations or no sales tax rates, then follow the regulations of the Ministry of finance.

3. The exchange rate between the Vietnam with foreign currencies used to determine tax rates is the average transaction rate on the inter-bank foreign currency market by the State Bank of Vietnam announced at the time of tax calculation, was published on the people's Newspaper, reported on the website of the State Bank of Vietnam; the case may not release the people Newspaper, do not upload the electronic page or have released, there upload electronic page but do not notice the exchange rate or the information has not been updated to the gate in on tax rate of that day be applied according to the tax rates of the adjacent day earlier.

For the Council of foreign currency not yet the State Bank of Vietnam announced average transaction rate on the inter-bank foreign currency market shall determine according to the exchange rate calculated cross between Council of Vietnam with a number of Exchange apply export tax, import tax by the State Bank of Vietnam announced at the time of the tax calculation. As for the exchange rate to calculate the unpublished cross then determined according to the principle that rates computer cross between rates of the US dollar (USD) with Vietnam and the exchange rate between the U.S. dollar with the Exchange by the State Bank of Vietnam announced at the time of the tax calculation.

Article 8. The currency Lodging Tax export taxes, import taxes are filed in Vietnam. The case filed taxes in foreign currency, the tax payers had to pay in foreign currency freely convertible. The conversion from foreign currencies the Vietnam is calculated according to the rates of the average trading on the Interbank Forex market by the State Bank of Vietnam announced at the time of the tax calculation.

Article 9. Tax rate 1. The tax rate for goods exports are specified for each item in the export tariff.

2. The tax rate for imported goods are specified for each item, including the tax incentives, preferential tax and tax rate: a) the tariff applicable to imported goods originating from the country, groups of countries or territories make the dark hue of the national treatment in trade relations with Vietnam. The tax incentives are specified for each item in the import tariff incentives;

b) special preferential tax rate applicable to imported goods originating from the country, groups of countries or territories make the dark hue of the national treatment in trade relations with Vietnam by institutionalizing the free trade area, Customs Union or to facilitate border trade and other special cases;

Conditions apply special tax:-the items are specified in the agreement signed between Vietnam with water, the water group or territory made special tax incentives and must meet the conditions stated in the agreement;

-Must be goods originating in that country, the country or territory to which Vietnam joined the agreement special tax incentives.

c) tax rate normally applicable to imported goods originating from the country, groups of countries or territories does not make up for hue and not make special tax incentives and import with Vietnam.

Regular tax rates are applied for by 150% preferential tax rate of each respective items specified in the import tariff incentives.

Article 10. Tax measures for protection, anti-dumping, anti-subsidy, anti discrimination, in addition to goods imported under tax according to the provisions in clause 2 article 9 of this Decree, if excessive imports goods into Vietnam, the subsidies, are dumping or discrimination for Vietnam's export goods shall be applied to one of the tax measures the following: 1. increase the level of imported tax for goods imported on Vietnam under the provisions of the Ordinance on the protection of foreign merchandise imported into Vietnam.

2. anti-dumping Tariffs against goods dumping imported into Vietnam in accordance with the Ordinance on anti-dumping goods imported into Vietnam.

3. Tax subsidies for goods subsidized imports into Vietnam in accordance with the Ordinance on anti-subsidy goods imported into Vietnam.

4. Anti discrimination for goods to be imported into Vietnam from the water, the country or territory in which the discrimination about the import tax or other discriminatory measures in accordance with the law on treating dark hue and of national treatment in international trade.

Article 11. The authority tariff provisions export tax, import tax, tax and tax measures to fight against discrimination of imported goods 1. The Ministry of Finance regulates the following tax rates:


a) based on the policy of export and import of goods in each period of the State, the development of the manufacturing industry, the volatility of prices on the market in every time and recommendations of individual institutions, the Ministry of finance consultation of the Ministry, the industry association to enact legal text regulating the tariff the export tax, import tax incentives under the principle of:-fit the category of taxable goods groups and within the frame of the tax by the Commission of the National Assembly;

-Contribute to ensure State budget revenues and stabilize the market;

-Domestic protection selectively, conditional, term consistent with international treaties to which the Socialist Republic of Vietnam is a member.

b) on the basis of special agreements on taxation for imported goods that Vietnam has pledged, the Ministry of finance after consultation of the associations to enact legal text regulating the tariff special import tariffs.

2. The Ministry of finance, in cooperation with the relevant agencies in the Government of Prime Minister decided to apply absolute taxes and taxes against discrimination in case of need.

Chapter III TAX FREE, TAX FREE, TAX BREAKS, TAX REFUND article 12. Tax free export and import of goods in the following cases are exempt from export taxes, import taxes: 1. temporarily imported goods, re-export or temporary export, re-enter to attend fairs, exhibitions, product launches; machinery, equipment, tools for temporary import, re-export career or temporary export, re-enter to service work in the given time limit.

Expiry of fairs, exhibitions, product launches or finish the work prescribed by the law for temporary export goods must be imported back to Vietnam, for goods temporarily imported must re export abroad.

2. The goods are the property of the Organization's move, Vietnam or foreign individuals bring into Vietnam or carried out in the prescribed level, include: a) the goods are the property of the Organization, the individual alien when allowed to reside, work in Vietnam or abroad when the expiry of residence , work in Vietnam;

b) goods are the property of the Organization, individuals are allowed to give Vietnam abroad for business and work, when the expiry review Vietnam imports;

c) merchandise is the property of family migration, individuals who are settled in Vietnam allowed foreign about Vietnam settled or brought abroad when allowed to settled abroad; the merchandise is the property of foreign migration brought into Vietnam when allowed to settled in Vietnam or carried out abroad when allowed to settled abroad.

3. Export and import of foreign individuals, organizations are entitled to preferential rights, diplomatic immunity in Vietnam.

4. Goods imported for processing for the import tax exemption for foreign (including goods imported to work for the foreign side allowed the destruction in Vietnam under the rule of law after the liquidation, the liquidity contract work) and when paid to the foreign products that are free of tax. Export goods abroad to work for the Vietnam export tax exemption when importing back the import tax exemption on the value of goods exported abroad to work under contract.

5. export and import of goods in the duty free baggage allowance of the exit and entry; the cargo is in the parcel parcel courier service is worth the minimum tax under the provisions of the Prime Minister.

6. Goods imported to create the fixed asset investment project on the field to be imported tax incentives specified in annex 1 attached to this decree or the area to be imported tax incentives, investment projects by official development assistance (ODA) be imported tax free , including: a) the equipment, machines;

b) means of transport in the technological lines in the country have not produced; transport workers including cars from 24 seats and the media cards;

c) components, details, disconnected parts, spare parts, jigs, moulds, accessories come to assemble in sync with the equipment, machinery, means of transport specified in point a and point b of this paragraph;

d) raw materials, materials in water has not been used for the production of construction equipment and machinery located in the technology or to manufacture components, details, disconnected parts, spare parts, jigs, moulds, accessories come to assemble in sync with the device, machinery specified in point a of this paragraph;

DD) construction materials in the country have not produced.

7. Plant breeding, pets are allowed to implement investment projects in the fields of agriculture, forestry, fishery.

8. the import tax exemption for imported goods prescribed in clause 6 and clause 7 this is applicable to both cases expansion project, alternative technology, technological innovation.

9. the first duty free goods are imported equipment according to the categories specified in annex II attached to this Decree to create fixed property of the project to be imported tax incentives, investment projects by official development assistance (ODA) to invest about hotels , Office, apartment for rent, House, commercial centre, technical services, supermarkets, golf courses, resorts, sports areas, recreation areas, the basis of examination and treatment, training, cultural, financial, banking, insurance, audit, consulting services.

The project has the goods imported are tax provisions in the first paragraph shall not be exempt from tax according to the provisions in the other account.

10. Tax Exemption for goods imported to serve the oil and gas activities, including: a) the equipment, machines; means of transportation necessary for oil and gas activities; transport to shuttle workers including cars from 24 seats and the media cards; including component parts, details, accessories, jigs, moulds, replacement, accessories come to assemble in sync or sync with use of equipment, machines, means of transport, means of transport to shuttle workers mentioned above;

b) materials needed for oil and gas activities in the country have not produced;

c) medical equipment and emergency drugs used on the drilling rig and floating buildings are the Ministry of Health confirmed;

d) office equipment service for oil and gas activities;

the temporary import of goods), other re-export service for oil and gas activities.

11. With regard to the basis of the export tax exemption for marine products export and import tax exemption for machinery, equipment to create fixed assets; means of transport is located in the technology to create fixed assets; raw materials, materials, semi-finished products for shipbuilding in the country have not produced.

12. import duty Exemption for raw materials, supplies and served directly to the production of software products that are not produced in the country.

13. Free imported tax for goods imported for use directly in the work of scientific research and technological development, including: machinery, equipment, spare parts, supplies and transportation in the country have not produced, domestic technology not yet created; documents, books, newspapers, scientific journals and electronic information resources about science and technology.

14. materials, supplies, components and accessories in the country not yet produce was imported for the manufacture of the investment projects in the field of investment promotion provisions in annex I attached to this decree or geographical socio-economic conditions particularly difficult (except the manufacturing project car , motorcycle, electric heating, air conditioner, fridge, washing machine, electric fan, dishwashing machine, DVD, sound system, electric irons, electric kettle, hair dryer, drying the hands and other items as determined by the Prime Minister) are exempt from import tax within 5 (five) years from the date of starting production.

15. The commodity production, recycling, machining, assembling at the tax-free does not use raw materials, component parts imported from overseas while imports into the domestic market are exempt from import tax; the case of the use of raw materials, component parts imported from overseas, when imports into the domestic market only had to pay import tax on raw materials, imported components constitutes in commodities.

16. Machinery, equipment, transport means (except cars below 24 seats and cars designed freight, cargo medium equivalent cars below 24 seats) by importing foreign contractors under temporary import, re-export method to implement ODA projects in Vietnam are under no imported when the import and export taxes temporarily when re-export.

17. Goods imported for sale in duty free shops at the discretion of the Prime Minister.

18. The area to be imported tax incentives specified in clause 6, clause 9 and clause 14 this follow list of local corporate income tax incentives (attached to Decree No. 124/2008/ND-CP on December 11, 2008 of the Government detailing and guiding the implementation of some articles of the law on Enterprise Income Tax) and Decree No. 53/2010/ ND-CP on May 19, 2010 local rules on investment incentives, corporate income tax incentives for new administrative unit established by the Government adjusted the administrative boundary.

19. organizations, individual export, import of the goods specified in paragraphs 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16 and 17 this must determine, responsible before the law about honest, accurate Declaration of items subject to be tax free when registering customs declaration.

20. Tax payers get stuck due to objective causes and other cases, the Ministry of finance the prime consideration, decided to export taxes, import tax for each case.

Article 13. Review tax free export and import goods in the following cases are tax free:


1. Goods imported are goods used directly serve for Defense, security, education and training, scientific research (except in the case prescribed in clause 13 article 12 of this Decree) are exempt from import tax.

2. The goods are gifts, gifts, samples of organizations, foreign individuals to organizations, individual Vietnam or vice versa are tax free in the norm.

Article 14. Consider tax relief goods export and import are in the process of monitoring the customs if damage or loss is the agency authorized inspection organization, certification shall be consider tax reduction corresponding to the rate of loss of the goods. The customs based on the number of cargo loss and the rate of loss of the goods has been certified, examiners to review tax breaks.

Article 15. Complete the export tax, import tax in the following cases: 1. Goods imported have filed tariffs but also storage, demurrage at the gate and are under the supervision of the Customs authorities, be recovered abroad.

2. Export, import tax, export tax have been imported but not export, import.

3. Goods already paid tax, import tax but the actual export or import less.

4. Goods imported to produce goods for export or exporting into tax-free if already paid import tax is tax refund corresponding to the actual product rate of exports and not export tax for goods eligible for export is made from whole raw materials imported.

5. Goods already paid import tax then export in the following cases: a) goods imported for sale to foreign countries through dealers in Vietnam;

b) goods imported for sale to the means of the foreign carriers on international routes via the port of Vietnam and the Vietnam's media on international routes as defined by the Government.

6. Goods temporarily imported for re-export or goods temporarily exported for recycling; goods imported for the foreign trustee then re-export has filed tariffs, export taxes, including cases of goods imported tax-free zone on the back (except in the case prescribed in clause 1 article 12 of this Decree).

7. Goods exported but have to import back to Vietnam, then complete the export taxes are filed and not filed tariffs.

8. Goods imported but must re-export the return foreign shippers or re-exported to third countries or exported into the tax-free import tax refund consideration submitted correspond to the actual number of rows back and not have to pay tax for export.

9. Machinery, equipment, tools, means of transport of the Organization, individuals are permitted to temporarily import, re-export (unless rented) to implement investment projects, construction, installation works, production has to pay tax on the import, export or export in Vietnam out of tax-free zones, the refundable tax. Number of input tax refunds are determined on the basis of the value of using rest of goods when re-export by the time used, saved in Vietnam. The case of the goods out of the value used shall not be refundable tax.

10. export and import goods through the postal service, the international express delivery business that this service has filed tax instead of the owners but not delivered goods for re-export, the recipient must re-sign or the case of the goods seized, destroyed under the provisions of the law shall be refunded tax amount already paid.

11. Export, import export tax already paid, but then the import tax exemption, tax relief under the decision the competent State bodies.

Chapter IV the TERMS OF IMPLEMENTATION of article 16. Effect 1. The Decree has effect as from October 1, 2010 and replacing Decree No. 149/2005/ND-CP on 08 December 2005 detailing the Government's enforcement of export Tax, import tax.

2. The business registration, registration of investment certificates according to the modified Decree No. 103/2006/ND-CP dated 21 September 2006 from the Government regulating the registration, conversion and change of registered investment certificates of the enterprises with foreign investment under the provisions of the law on business and investment law is to continue to enjoy tax incentives for export , import tax recorded in the investment license, granted investment certificates before the time registration, registration of investment certificates in Exchange. The case of the investment license, granted investment certificates before the time registration, registration of investment certificates does not change the provisions for tax incentives to export, import tax shall follow the provisions of tax legislation, export import tax in effect at the time of registration of the customs declaration of export goods import. Business cases-registration, registration of investment certificates change while expanding the scale of the project or the add new project investment, or to prolong the duration of the project, the tax incentives for export, the import tax for the expansion project, adding new project investment or applying for the extended period of the project provisions of the law the export tax, import tax at the time of registration, registration of investment certificates in Exchange.

3. for project investment incentives were granted the investment license, certificate of investment incentives has preferential export tax, import tax higher incentives provided for in this Decree shall continue to follow the level of incentive for remaining time; in the case of investment licenses, investment certificates stipulated preferential export tax, import tax is lower than the level of incentives provided for in this Decree shall be entitled to preferential rates under the provisions of this Decree for the remaining time.

4. Investment projects have been licensed to invest, business registration certificate, certificate of investment before the Socialist Republic of Vietnam officially became a member of the World Trade Organization (November 1, 2007) that enjoy export tax incentives , import tax (excluding textile export) due to meet conditions on export ratios as stipulated in the law on foreign investment in Vietnam, about encouraging domestic investment and export tax, import tax shall continue to enjoy tax incentives for export, import tax as defined in the text of this law till the end of 2011.

Article 17. Responsibility 1. The Ministry of planning and investment has responsibility for issuing the list of items in the water produced as a base to make the tax-free importation under the provisions of article 12 of this Decree, including: a) of raw materials, materials used to make equipment, machines located in the technology or to manufacture components and accessories , details, disconnected parts, spare parts, jigs, moulds, accessories come to assemble in sync with the device, machinery referred to in point a; the means of transport referred to in point b and construction materials referred to in point 6 article 12 deposit vnd;

b) materials needed for oil and gas activities stated in point b of paragraph 10 article 12;

c) raw materials, materials, semi-finished products used for the ship referred to in paragraph 11 to article 12;

d) raw materials, supplies and served directly for the manufacturing operations software products mentioned in paragraph 12 article 12;

DD) machinery, equipment, spare parts, supplies, transport means, the technology used directly in the work of scientific research and technological development referred to in paragraph 13 to article 12;

e) raw materials, supplies, components imported for the production of projects referred to in Article 14, paragraph 12.

2. The Ministry of science and technology is responsible for issuing standard category or specify the means of transport lies in the technology mentioned in point b of paragraph 6, point a clause 10 and clause 11 article 12 of this Decree. The regulations identify projects on the list of fields to be imported tax incentives in annex I attached to this Decree, including: a) the project to produce the rare materials;

b) high technology application projects, new technology not yet used in Vietnam;

c) investment project on research and development (R&D) accounted for 25% of the revenue.

3. The Ministry of agriculture and rural development is responsible for the promulgation of the list of items of plant varieties and animal breeds referred to in paragraph 7 article 12 of this Decree. Specified criteria identified in the project directory of the field be imported tax incentives in annex I attached to this Decree, including: a) the new construction projects, renovations, upgrading the slaughter, preservation and processing of poultry, livestock, industry focus;

b) construction projects, resource development focus to serve the industry.

4. Ministry of industry and commerce is responsible for prescribing the criteria defining the investment project in the list of fields to be imported tax incentives in annex I attached to this Decree, including: a) steel production projects;

b) project produced large lifting equipment;

c) project to manufacture large generators;

d) project the production of machinery for textile, garment industry, leather industry.

5. The Ministry of defence, the Ministry of public security is responsible for the promulgation of the list of goods used directly serve the defense and security to make a base review of import tax exemption prescribed in clause 1 article 13 of this Decree.

6. The Ministry of education and training is responsible for the promulgation of the list of goods that directly serve the specialized education and training to do the import tax exemption pursuant to the provisions in clause 1 article 13 of this Decree.

7. The Ministry of finance is responsible for: a) prescribed machinery and equipment criteria outlined in point a; component parts, details, disconnected parts, spare parts, jigs, moulds, accessories come to assemble in sync with the equipment, machinery and means of transport referred to in point c of paragraph 6 article 12 conditions and identify goods made from whole raw materials import export tax not mentioned in item 4 article 15 of this Decree.

b) specific instructions implementing this Decree.


8. Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of the provincial people's Committee, central cities and other organizations and individuals concerned is responsible for the implementation of this Decree.