The DECREE of the COUNCIL of MINISTERS detailing enforcement of export tax, import tax.
 
The COUNCIL of MINISTERS pursuant to the law the Council of Ministers held on July 4, 1981;
Export tax pursuant to the law, the import tax was the National Assembly of the Socialist Republic of Vietnam Tags VIII session through October 26, 1991;
According to the recommendation of the Minister of finance.
 
DECREE: chapter I of TAXABLE OBJECTS and TAX PAYERS article 1. -All goods are allowed to export and import through the gate, the border of Vietnam in the following cases are taxable subject to export or import tax: 1. Goods export, import of Vietnam economic organizations in the economic sectors are allowed to purchase, sale, exchange of foreign debt.
2. Export and import of foreign economic institutions, forms of foreign investment in Vietnam.
3. the said goods in paragraph 1, item 2 is allowed to export in the export processing zones in Vietnam and goods of enterprises in export processing zones are allowed to import into Vietnam market.
4. Goods exported, imported to make samples, advertisements, attended the Expo.
5. Aid refundable and non-refundable.
6. Goods exceeds the baggage allowance is tax-free to bring people who personally Vietnam's foreign and immigration through the gate, borders Vietnam.
7. As gifts, gifts that exceed the standards of tax exempt organizations and individuals abroad, Vietnam people settled abroad brought or sent to organizations and individuals in Vietnam and vice versa.
8. export goods, imported in excess of the standard exemption of citizens of Vietnam was sent to State workers, work and study abroad, international organisations, foreign diplomatic corps in Vietnam and of individual foreigners working in the aforementioned organizations or in the form of foreign investment in Vietnam.
9. Is the property that move beyond standard tax exempt organizations, foreign individuals to export through border Vietnam due to expiry of residence and work in Vietnam and of the individuals who are the Government of Vietnam Vietnam allow the exit to settled abroad.
Article 2. -For goods purchase, sale, Exchange, cross-border sectoral Council of Ministers will have separate rules.
Article 3. -Export and import of goods in the following cases are not subject to import tax, export tax after full customs procedures: 1. Goods transported in transit or borrow the road through the gate, the border of Vietnam or the goods imported from abroad in export processing zones and export processing zones from goods export abroad or goods from this export processing zone put into another export processing zone in the territory of the Socialist Republic of Vietnam.
2. Every transfer includes the following forms: a) the goods are shipped straight from the port to the port of exporter importer not to port Vietnam.
b) the goods are shipped to the port of Vietnam but who do not import into Vietnam which go always to the port of imported water.
c) include bonded warehouse and then move to other countries who do not import into Vietnam under regulations bonded.
3. humanitarian aid including aid of the United Nations, the Organization of State aid under the program aid projects have been signed and the sudden aid of the Government, foreign organization to support the remedy damage due to natural disasters, disease.
The Ministry of Finance shall guide the management procedures by specific, General Department of customs on the specific instructions of the customs procedures for the cases not subject to tax provisions in this article.
Article 4. -All the organizations and individuals who have the goods exported, imported in taxable object defined in article I of this Decree are tax payers, tax, export and import.
The case of export, the importer-mandated organizations receiving mandated responsibility of export tax, import tax.
Article 5. -Export/import according to international treaties that the Government of Vietnam signed or have the regulation on export tax reduction, exemption, import tax, the export tax, import tax made under these regulations. The Ministry of Finance decided to exempt or reduce taxes for each particular case with the provisions of international treaties.
CHAPTER II the TAX BASE, CALCULATION of the TAX article 6. -The base for the calculation of the export tax, import tax: 1. The number of individual export, import recorded in the declarations of goods export, import (goods declarations) of organizations, individual export, import.
2. Tax Rates prescribed in article 7 of this Decree.
3. The tax rate of the export and import provisions of article 10 of this Decree.
Article 7. -Tax Rates: 1. Tax Rates for export is the sale price to the customers at the gate production does not cover transportation costs (F) and (I) insurance under the contract of sale in accordance with the other documents related to the sale.
Tax price for imported goods is the purchase price of the guests at the gate to enter including transportation costs (F) and (I) according to the purchase contract is consistent with the other documents related to the purchase.
Tax rates in Vietnam is that tax rates in foreign currency with Exchange rate buy-in between the Vietnam and foreign money by the State Bank of Vietnam announced. The Ministry of Finance shall guide the exchange rate for the currency that the Bank has not yet announced rates.
2. for goods exports, imports if there is a contract to buy, sell and the valid voucher eligibility to determine tax rates according to the regulations, the tax rates are determined by the contract.
The Ministry of finance together with the Ministry of Commerce and tourism specific regulations the conditions to determine tax rates under contract buying, selling.
3. for goods exports, imports not eligible to determine tax rates under the contract stipulated in paragraph 2 of this article, or the price stated in the contract is too low compared to the purchase price, the actual sale to a minimum at the gate and for export goods, imported by other means is not buy sell non-bank payment, then tax rates is the purchase price, the minimum actual sales at the gate.
The Ministry of finance, together with the Ministry of Commerce and tourism and the General Department of customs valuation principles based on the tax stipulated in paragraph 1 of this article to the regulations, the actual selling price purchase price minimum.
Article 8. -Tax filing by Vietnam coins; the case of tax payers want to pay tax in foreign currency must be filed by foreign currencies freely convertible. These cases must pay tax in foreign currency due to the Finance Ministry to decide.
Article 9. -Export tax, import tax equal to (=) the number of each actual item export, import (x) with tax rates, the tax rate (x) for each of the items stated in the tariffs.
CHAPTER III article 10 TARIFF. -Export tariff, import tariff are attached to this Decree.
The Ministry of finance with the Ministry of Commerce and tourism based on the policy of encouraging exports, imports of each of the items, the volatility of market prices in each of the time to the Chairman of the Council of Ministers to adjust tax rates in tariffs, export import tariff attached to this Decree conform with the tax due the State Council regulations.
Article 11. -Tariff for exports, imports, the tariff and tax incentives.

1. normal tax rate is the tax rate specified in the export tariff and import tariff attached to this Decree.
2. Tax incentives: a) tariff is applicable to the export of goods has the following conditions: goods exported, imported under the trade agreement signed between the two Governments, which have terms for tax incentives to export, import tax , for each of the items with a specific number.
Export and import goods to be goods manufactured in Vietnam (for export), or in countries that have signed a preferential terms of trade relations with Vietnam (for imports).
The Ministry of finance pursuant to the conditions specified in this paragraph specific guidelines of cases applied the tax incentives.
b) tariff applied uniformly by 70% (seventy percent) of the tax recorded in the export tariff. The import tariff.
c) The case of the tax incentives other than prescribed by the Council of Ministers will decide the specific proposals of the Ministry of finance and the Ministry concerned.
CHAPTER IV TAX FREE, TAX BREAKS, TAX REFUNDS on article 12. -The case of the tax exemption provided for in article 10 export taxes, import taxes are regulated in detail as follows: 1. non-refundable aid include: non-refundable aid bilaterally or multilaterally by the governmental organizations, intergovernmental organizations, non-governmental organizations.
Aid not refundable due to the humanitarian organization, educational, medical, cultural or religious institutions of international aid to the Agency science, education, health, cultural and religious organizations of Vietnam to be used directly for scientific, educational , health, culture and religion.
2. The goods temporarily imported temporary export, re-export re-entering to attend the Expo, including the goods allowed temporary export or import temporarily to attend fairs, exhibitions, fairs, expiry of the exhibition must enter on Vietnam for the export and temporary export abroad for temporary import.
3. Is the property of the citizen movement, Vietnam take labor cooperation, collaboration experts, work and study abroad bring or send on water in the prescribed level, include: a) is the property of the organizations and individuals who are foreign cross-border exports Vietnam due to expiry of residence and work in Vietnam and of the fish Vietnam Vietnam Government who allow settled abroad or are the property of the moving Vietnam settled abroad today are the Government of Vietnam to allow settlement in Vietnam.
The Ministry of finance together with the Foreign Ministry, the General Directorate of customs regulations is specific tax exemption limit for goods are the property of each object consistent with the laws of each country.
b. the goods carried or sent to the country's citizens go Vietnam labor cooperation, collaboration experts, work and study abroad in the standard rules of the Council of Ministers.
The Ministry of Finance Ministry of labor, invalids and Social Affairs, the Ministry of Commerce and tourism and the General Customs Directorate of the Council of Ministers issued the tax exemption levels specified in point b of this paragraph.
4. Export, import of the Organization, the individual foreigners are entitled to standard diplomatic immunity by the Council of Ministers Regulation consistent with all international accounts that Vietnam signed.
The Ministry of finance together with the Ministry of Noại Affairs, General Directorate of customs process of the Council of Ministers issued the tax exemption levels defined in this clause.
5. Exports to pay the foreign debt of the Government.
The Ministry of finance guidelines for each case are tax provisions in this article.
Article 13. -The case is considering duty-free provisions in article 11 export taxes, import taxes are regulated in detail as follows: 1. use imports for security, defense, scientific research and education, the training of the body, held by State funding due to budget levels.
2. The goods are materials, imported materials to work for foreign countries and export under processing contracts signed include the form: get supplies, fuel delegated the entire product or pay part or all of the materials, materials to sell the entire product for overseas outsourcing contract.
3. The export and import of the enterprises of foreign investment and foreign cooperation in party business case should encourage investment are tax-free in cases stipulated in Decree No. 28-dated 6 February 1991 of the Council of Ministers.
4. As gifts, gifts of the institutions, foreign individuals to organizations, individuals and Vietnam's tax exemption according to the level of regulation of the Ministry of finance.
The Ministry of Finance regulates the procedure of tax exemption for the cases specified in this article.
Article 14. -The case of the goods during transport, unloading of damaged, lost has reasons to be goods inspection company import export Vietnam (Vinacontrol) certificate of the tax reduction corresponding to the rate of wear and damage of goods. Customs authorities provide the city, based on the extent of the losses has been assessment of Vinacontrol and check out the review of the record as defined by the Ministry of finance to consider reducing taxes.
Article 15. -When the reason for the case to be tax free, tax free, tax relief provisions in articles 12, 13 and 14 of this Decree have changed, the import and export of goods within a period of 2 days is responsible to declare with the customs, provincial cities to the customs tax procedure, was long enough , decrease.
The Ministry of finance regulations, specific instructions and procedures the Authority considers sufficient for the tax collection cases.
Article 16. -The case of consideration of tax and refund tax refund time limit stipulated in article 14 and article 15 export taxes, import taxes are regulated in detail as follows: a) The case is tax refund: 1. Imports into Vietnam has imported goods declaration with the tax authorities and has filed tariffs according to the tax notice but still to management area Customs at the border and then allowed to export.
2. export goods have to declare and pay tax according to the tax notice already, but reality does not export anymore.
3. Row has filed tax declarations, but the actual export or import less.
4. The goods are materials, imported materials to manufacture exported goods are tax refund corresponding to the rate of export of finished products.
5. Goods temporarily imported for re-export, the temporary export goods to be imported tax refund corresponding to the number of rows of re-export or import re.
b) the time limit for reimbursement consideration: within a period of 30 days (thirty days) from the date of receipt of full application for reimbursement, the Ministry of finance to complete the procedure of tax refund for the tax payers. Too time shall also be tax, the tax payers are also enjoying interest calculated on tax refund delay on slow number of finalized according to the interest rate of bank deposits at the time of reimbursement.
The Ministry of finance regulations and specific instructions for the tax refund procedure the case is prescribed in this article.
Chapter V DEALT the BREACH and RESOLVE the COMPLAINT article 17. The handling of the infringement recorded in article 20 of the law on export taxes, import taxes are defined as follows: 1. The organization, individuals would pay tax on each slow slow filed fined five per thousand (0.5%) of the amount remitted.

a) deadline to determine on late tax with respect to the case of the export and import provisions in the clause 1, 2, 3, 4, 5 article 1 of this Decree: the 15 days for export since the Organization and individuals receive notice of tax authorities about tax.
Than 30 days with respect to imports from the date of the Organization and the individual receiving the notice of tax authorities about tax.
b) The case of export, the import of the goods specified in paragraphs 6, 7, 8, 9 Article 1 of this decree must be filed immediately prior to export abroad or import goods into Vietnam.
2. for the cases too 90 days, from the date of the notice of tax official of tax authority, the tax payers would not yet filed complete taxes, the Customs authorities are not doing the procedure to export and import for the next shipment of the tax payers at the same time inform the Ministry of Commerce and tourism said. Receive notification of Customs Agency, Ministry of Commerce and tourism are not granted a license to export or import for the audience that tax debt until the object that tax debt owed by tax fully certified by the customs authority.
3. Tax payers have pirated time behavior of tax in the tax shall be fined from 2 to 5 times the number of pirated time tax.
The Ministry of finance specifies the behavior to time pirated and fines respectively for each pirated time behavior.
4. Individual tax evasion has dealt the administration under the provisions of paragraph 3 of this article which also violate, or tax evasion in large numbers or date in the case of the other serious prejudice to criminal responsibility according to the provisions of article 169 of the criminal code.
Article 18. -When the reason tax free has changed that tax payers don't make rules about the time limit for the Declaration to the tax authorities according to the provisions of article 15 of this Decree, each overdue day fined five per thousand (0.5%) tax, and if continues to violate the rules of late tax time smuggled in tax then will be punished according to the provisions of article 17 of this Decree.
Article 19. -In the case of tax payers do not agree with the decision of tax authorities sanction prescribed in clause 1 and 3 article 17 shall still have to approve the measures that sanction, but has the right to appeal to the General Department of customs. Within 20 days of receiving the complaint enough General Department of Customs is resolved. If you still don't agree how the resolve of the General Department of customs, the tax payers have the right to complain to the Minister of finance. Within 30 days, the Minister of finance must solve is complete, the decision of the Minister of finance is the final decision.
Article 20. -Tax officials, and other individuals taking advantage of the prerogatives, powers to misappropriation, embezzlement of export tax, import tax, pay restitution to the State the full amount had misappropriated, embezzled, and depending on the level of offense that was disciplined, the administrative sanction or prejudice criminal liability under the law.
Tax officers, other individuals taking advantage of the prerogatives, powers cover the breach or the rules of the law on the export tax, import tax, then depending on the extent to which violations were disciplined, the administrative sanction or prejudice criminal liability under the law.
CHAPTER VI IMPLEMENTATION article 21. -Organizations and individuals, each time goods are allowed to export and import to the Customs Department, the city or the General Department of Customs has been allowed to do the registration procedure declarations. Within a period of eight (8) hours (hours of work) since the registration of goods declaration, the customs official must notify the Organization, individuals pay tax tax according to the Declaration. Within a period of 15 days for export and import goods for 30 days from the date of the notice of tax official, the Organization, the individual must file the tax done.
Within a period of two (2) days (working days) from the date of check of the finished goods shipment, export or import, if the goods have other changes (or lack of) compared to declare, the Customs to tax, at the same time notify the organization or individual submitting the official tax payable tax.
15 day time limit too for export; and 30 days for imported goods, from the day the Customs cargo declaration registration confirmation, but the Organization and the individual yet having real goods exported or imported, the registration of export declarations and import tax notice for the batch of goods which are no longer of value. When the goods exported, or imported, they must redo the registration procedure declarations for export, or import new. The customs official announcement again as export declarations, or import new registrations.
Article 22. -Tax payers are allowed to export goods, imported in the case specified in clause 6, 7, 8, 9 of article 1 of this Decree, when import-export through border Vietnam must declare to the tax authorities at the gate and pay taxes in full before delivery out of the gate area to export abroad or imported into Free South.
Article 23.
a) Of the Bureau of customs are responsible for regulating the procedure of Declaration, control, tax calculation and payment for the goods for export, import, import and organize the implementation of the unified tax collectors in the customs sector. The Customs Department, the city and the Customs gate is responsible for the correct implementation of the provisions on the procedure of registration the Declaration when the Organization, individual export, import supply enough valid vouchers to tax calculation. Calculate the correct tax number which the Organization, individuals must pay taxes, make sure advantages for the Organization, the individual tax service.
b) Ministry of finance is responsible for regulating and guiding the currency lodging tax, import tax, professional bookkeeping, accounting, tax, refund of about periodic reporting, results reporting remittance, standing debt taxes to customs the making and checking the implementation of export tax laws of import tariffs, customs.
c) State Bank of Vietnam has responsibility for the regulations and instructions of the Bank facility offers full payment documents related to export taxes, import taxes include the name of the Bank, the account data of the tax payers at the request of the Customs and tax authorities for the inspection of export tax , import tax.
CHAPTER VII FINAL CLAUSES article 24. -This Decree shall have effect from 1 April 1992 and replaced the decree number 08-dated January 30, 1988, no. 54-dated May 20, 1989, no. 391-dated 10 November 1990 of the Council of Ministers. Other documents of the Council of Ministers about the export tax, import tax previously contrary to this Decree are repealed.
Import and export goods declaration to customs registration from 1 April 1992 the export tax, import tax under this Decree.
Article 25. -Minister of finance, Minister of trade and tourism, the General Director of the Bureau of customs, the Governor of the State Bank of Vietnam is responsible for detailed instructions to enforce this Decree. The Minister, Chairman of the State Committee, the heads of other bodies in the Council of Ministers, the President of the people's committees of provinces and cities under central authority responsible for the implementation of this Decree.