CHAPTER 5

IMPORT TAX AND EXPORT TAX

(TARIFF)
 CONTENT

01 Concept

02 Types of Custom Tariff

03 Main regulations of import and export tax law

of Vietnam
 1. Concept

Tariff (import and export tax) – tax imposes on a good when it

crosses a national border
• Taxable objects?
• Taxpayers?
 2. Types of customs tariffs

Tariffs
Ad Tariff
valorem
Non-ad valorem tariffs rate
tariffs quotas
Outside rate
thuế theo giá trị
Specific Compound Mixed ______
Technical Contingent
tariffs tariffs tariffs tariffs ______
thuế tuyệt đối thuế hỗn hợp thuế lựa chọn Inside rate
Examples: nếu xk trên hạn
ngạch thuế -->
20% of the $314/ton
30% or £2 8.3% + thuế suất rất cao
______
value of certain $2 per kg 20% + $2 per
per kg, agricultural 326 tons
product kg
whatever is component ________
the highest MAX 18.7% $0/ton
3. Main regulations of import and export tax law of Vietnam

Law No.107/2016/QH13 on Import & Export Tax

Decree No. 134/2016/NĐ-CP regulating in detail on import and
export tax law of Vietnam
Decree No. 18/2021/ND-CP amending and supplementing Decree
No. 134/2016/ND-CP
Decree No 122/2016/NĐ-CP on Export tax & Preferential Import
tax, List of commodities with absolute rates, mixed taxes,
Import tax outside the tariff quotas
Decree No 125/2017/NĐ-CP amending and supplementing Decree
No 122/2016/NĐ-CP
……
Find more on: [Link]
3. Main regulations of import and export tax law of Vietnam

3.1. Taxpayers

3.2. Tax objects

3.3. Tax calculation

3.4. Tax incentives

 3.1 Taxpayers
x Owners of exports and imports.

Entrusted exporters and importers.

People entering and leaving Vietnam carrying exports or imports, sending or receiving
x goods through Vietnam’s border and border checkpoints.

Taxpayers’ guarantors and other entities authorized to pay tax on behalf of taxpayers

Any person who purchases or transports goods within the tax-free allowance applied to
border residents which are sold domestically instead of being consumed or used for
hw manufacture; foreign traders permitted to deal in exports and imports at bordering markets
as prescribed by law.

hw Owners of exports or imports that are initially tax-free but then taxed

Other cases prescribed by law.

Article 3, Law No.107/2016/QH13 on Import & Export Duties.
 3.2 Taxable objects/taxed goods:
hàng viện trợ đc miễn thuế nhưng vượt quá định mức --> đánh
thuế

Goods imported or exported through Vietnam's border-gates or borders;

hàng hóa xuất nhập khẩu

Goods brought from the domestic market into non-tariff zones or from non-tariff
zones into the domestic market.

hàng mang vào khu phi thuế quan và ra khỏi khu này
nhập khẩu tại chỗ
Goods on-spot imported or exported by enterprises exercising their right to export,
import, or distribute.

khi: giao hàng từ 1 cty qtich a tại nước a cho đối tác nc ngoài đại
lý tại nước a --> chưa qua biên giới vẫn đc coi là nk/xk

Article 3, Law No.107/2016/QH13 on Import & Export Duties.

List of non-tariff zones in Vietnam in Decision 100/2009/QĐ-TTg of the Prime Minister
3.2 Taxable objects/taxed goods:
Objects not liable to tax/ nontaxable goods:

Goods in transit or being transported across Vietnam's border-gates or borders;

goods transferred through border-gates as provided for by the Government;

Humanitarian aid, non-refundable aid;

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. phần dầu khí thuộc thuế tài nguyên thì sẽ ko bị đánh thuế
khi đánh thuế nhà nc thu lại phần dầu thô đó
lý do: thuế tài nguyên thì phải nộp bằng hiện vật --> thuế lên chế phẩm dầu thô coi là thuế tài nguyên
VD: có 100 thùng dầu thô
--> nộp 30 thùng dầu thô cho nhà nc
--> đánh thuế cho 70 thùng còn lại
Article 2, Law No.107/2016/QH13 on Import & Export Duties.
 3.3. Tax Calculation

(a) The actually imported or exported quantity of goods;

(b) Taxable value/Dutiable value;
(c) Tax rates
Ad-valorem rate

invoice
contract
packing list
lc
cert of origin

câu hỏi quan trọng: khi hàng hóa hỏng giảm thuế xk
Specific rate nếu hỏng hóc thì thuế vat, ttđb tính sao?
(b) Taxable/dutiable value

Taxable/dutiable value of exports shall be the selling price at the border

gate (FOB price, DAF price…) excluding insurance (I) and freight (F).

Taxable/dutiable value of imports shall be the actual price payable

calculated to the first import border gate.
Taxable/Dutiable value

• The Agreement on Customs Valuation (ACV – WTO) would

give customs administrations the right to request further
information of importers where they have reason to doubt the
accuracy of the declared value of imported goods.

• If the administration maintains a reasonable doubt, despite any

additional information, it may be deemed that the customs
value of the imported goods cannot be determined on the basis
of the declared value, and customs would need to establish the
value taking into account the provisions of the Agreement.
6 methods of determining Taxable/Dutiable Value of Imports

Agreement on Customs Valuation (WTO):

 Trị giá giao dịch (Transaction value)
 Trị giá giao dịch của hàng giống hệt (Transaction value of
identical goods)
 Trị giá giao dịch của hàng tương tự (Transaction value of
similar good)
 Trị giá khấu trừ (Deductive Value)
 Trị giá theo tính toán (Computed Value)
 Phương pháp dự phòng (Fall-back method)
 (c) Tax rate
Export tax rates:
Export tax rates are specified for every goods item in the Export Tax
Appendix I: Export tax of Vietnam – Decree No. 122/2016/NĐ-CP amended and
supplemented by Decree No 57/2020/NĐ-CP and Decree No 101/2021/NĐ-CP.
Import tax rates: based on origin of goods
Appendix II: Preferential import tax of Vietnam – Decree No. 122/2016/NĐ-CP
amended and supplemented by Decree No 57/2020/NĐ-CP and Decree No
101/2021/NĐ-CP.
Ordinary tax rates shall be applied at the rate of 150% of the preferential tax rate of
each goods item specified in the Preferential Import Tax Tariffs.
Preferential tax rates: according to the most-favored-nation treatment
Special preferential tax rates: according to Vietnam’s commitment in FTAs:
+ FTAs between ASEAN member states, between ASEAN members and Japan,
ASEAN and China, ASEAN and India, ASEAN and Korea, ASEAN and Australia -
New Zealand, Vietnam and Japan, Vietnam and Chile, Vietnam and Korea, Vietnam
and Eurasian Economic Union, Vietnam and the Customs Union of Russia, Belarus,
Kazakhstan.
 Tariff rate

Non-MFN and non -

preferential thuế suất thông thg= 1,5x pref tax rate

Ordinary tax rates

áp dụng cho các nước không phải thành viên wto
ko có hiệp định fta với vn

WTO (MFN thuế suất ưu đãi

rate) áp dụng cho các nc trong wto
Preferential tax rates
có các hiệp định song phương (FTA)/ đơn phương (GSP/ Border trade )

Preferential
thuế ưu đãi đặc biệt
tariff( FTA, GSP,
border trade,...) Special Preferential tax rates
 để bảo vệ sản xuất nội địa khi có quá nhiều nk

Safeguard duty

chống bán phá giá

Anti-dumping duty Addition to

tariff
đề phòng những mặt hàng có sự trợ cấp của chính phủ

Countervailing duty

note: có thuế trả đũa ( retaliation tariff)

(c) Tax rate tên - mssv ( tên file )
bài tập thực hành mac map

Check tax rate for exported/ imported product

[Link]
[Link]

lưu ý học cả bản tin taxnews

nhớ các quy định
 3.4 Tax incentives
Tax exemption
✓Goods are provided for projects which are classified as encouraged
sectors and other goods imported in certain circumstances.
✓Imported or exported goods of foreign organizations and individuals
enjoying privileges and immunities in Vietnam
✓Assets transferred, gifts or presents in the norms of foreign organizations
or individuals to Vietnamese organizations or individuals or vice versa.
✓Machinery & equipment, specialized means of transportation and
construction materials (which cannot be produced in Vietnam) comprising
the fixed assets of encouraged investment projects;
✓Raw materials, supplies, components imported for processing of exports;
✓Goods temporarily imported or exported for the purpose of warranty,
repair, and replacement.
✓Goods traded and exchanged across borders by border residents on the
List of goods and within the norm to serve production and consumption of
border residents
…..More details in article 16 of Law on export and import tax of Vietnam
No. 107/2016
 3.4 Tax incentives

Tax reduction

✓Imported/Exported goods which are damaged or lost in the

course of customs supervision and certified by a competent
authority are considered for tax reduction in proportion to their
actual damage or loss.

✓Local Customs Departments are responsible for considering and

making decisions on tax reduction based on the surveyed quantity
of actually lost and damaged goods.
 3.4 Tax incentives
Tax refund
There are various cases where a refund of import duties is possible,
including for:
Goods for which import tax have been paid but which are not
actually physically imported;
Imported raw materials that are not used, and which must be re-
exported;
Imported raw materials that were imported for the production of
products for the domestic market but are later used for the
processing of goods for export under processing contracts with
foreign parties.
… More detail in Article 19, Law on export and import tax of
Vietnam No. 107/2016
 3.5 Dodging Import Tariffs

Tariff legal method of reducing or eliminating the

avoidance amount paid in tariffs
o example: Brazilian raw sugar shipped to Caribbean and refined there into
ethanol then imported to the U.S. duty free

illegal means of reducing or eliminating

Tariff evasion
tariffs
o examples:
ofalse reclassification of products
ofalsification of country of origin
oaltering composition of product itself
 Group discussion

• One group finds one case

for tax evasion on import-
export tax in Vietnam, then
discussion and propose the
solutions
• Use mural to show your
brainstorming ideas and
final results
 Exercises
Company A conducts some transactions as following, calculate the export/import
tax the company A has to pay as taxpayer?
1. Export 15,000 products at price of FOB 300 USD/product
2. Authorize to export 10,000 products at CIF price of 600 VND/product
3. Import 20,000 products at CIF price of 10 USD/product,
4. Import 15,000kg raw material, FOB price at 14 USD/kg, international transportation
& insurance cost of 1USD/kg. Out of 15,000kg raw material, there are 5,000kg
would be used for making products according to signed exporting contract.
5. Import 100 automobiles at CIF price of 20,000USD/unit. During transportation,
there was 10 automobiles was broken and lost 30% value (according to inspection of
customs).
Knowing that
 Export duty rate of 2% for products,
 Import duty rate of 10% for products and 1% for raw material; 50% for
automobile
 Exchange rate 1 USD = 23,500VND