LAW ON EXPORT AND IMPORT
- In order to manage and increase
the effectiveness of export and import activities; expand
external economic relations; contribute to the development
and protection of production, guide domestic consumption
and create a source of revenue for the State;
- Pursuant to article 83 of the Constitution of the
Socialist Republic of Vietnam;
- Pursuant to article 84 of the 1992 Constitution.
- This Law enacts provisions in relation to export and
Goods Subject and Entities Liable for Payment of Duty
Goods permitted to be
exported or imported across the borders of Vietnam,
and goods passing between the domestic market and an
export processing zone, shall be subject to export and
The following goods shall not
be subject to export or import duty provided that customs
procedures are carried out:
1. Goods in
transit including those being transported on roads which
cross the borders of Vietnam and goods transported in
accordance with the provisions of the Government.
2. Humanitarian goods which
are the subject of an aid programme or project.
Organizations and individuals
shall pay export or import duty on goods which are subject
to export or import duty (hereinafter called dutiable
goods) when exporting and importing such goods.
Goods which are exported
or imported pursuant to an international treaty to which
Vietnam is a signatory or in respect of which it is
a participant shall be subject to duty under the international
treaty where the treaty makes provisions for export
or import duty which provisions differ from those provided
in this Law.
Pursuant to this Law,
and pursuant to the regulations on export and import
duties and taking into account the characteristics of
each separate border area the Government shall stipulate
the rates of the export and import duty to apply to
goods passing across the border.
Basis on which Duty shall be Calculated
The basis for calculating the
amount of export or import duty payable is as follows:
1. The quantity
of each item of goods listed in the declaration of the
goods to be exported or imported.
2. Dutiable value.
3. Rates of duty
applicable to each item of goods.
The basis for determining dutiable
value shall be:
1. For exports:
the contract selling price at the border gate.
2. For imports: the contract purchasing
price, including transport and insurance costs, at the
Where contract prices are specified
in another way, or are low in comparison with market
prices at the border gates, the dutiable value shall
be that stipulated by the Government.
3. The exchange rates between Vietnamese
and foreign currency used to determine dutiable value
shall be the purchase rates published by the State Bank
of Vietnam at the time when the calculation of duty
The Standing Committee of the
National Assembly shall stipulate in a tariff the rates
of duty applicable to each separate group of goods.
Based on the tariff issued
by the Standing Committee of the National Assembly,
the Government shall stipulate in a specific tariff
the rates of duty applicable for each separate item
There shall be a preferential
and standard rate of duty for exports and imports:
1. The standard
rate of duty shall be stipulated in the tariff.
2. The preferential rate of duty
is the rate applied in respect of imports from and exports
to countries which have signed terms for preferential
trading relations with Vietnam and in other cases stipulated
by the Government.
A preferential rate of duty
shall not be more than fifty (50) per cent of the standard
rate. The Government shall determine the specific preferential
rate of duty in respect of each item of goods in relation
to each country.
Exemption From, Reduction of and Refund of Duty
The following goods shall be exempt
from export or import duty:
2. Temporary imports
and re-exports, temporary exports for exhibitions and
3. Goods in transit.
4. Exports and imports
of foreign organizations which and individuals who,
pursuant to international treaties to which Vietnam
is a signatory or in relation to which it is a participant,
enjoy immunities stipulated by the Government.
5. Materials and
raw materials imported for processing and re-export
in accordance with a contract entered into with a foreign
The following goods shall be
subject to a reduction of applicable duty:
1. Imports for specialized
use for security, national defence, scientific, educational,
training or research purposes.
2. Exports and imports
of an enterprise with foreign owned capital and of the
foreign parties to a business co-operation in each special
case where it is necessary to encourage investment.
3. Gifts of foreign organizations
and individuals given to Vietnamese organizations and
individuals and vice versa in accordance with a level
as provided by the Government.
Where goods are genuinely damaged
or lost in the process of transportation, loading or
unloading as certified by the State export and import
control body, duty may be reduced in proportion to the
damage to the goods.
The exemptions from and
reductions of duty provided for in articles 10,11 and
12 of this Law are exhaustive and full export and import
duty shall be collected in all other cases.
The Government shall
stipulate the procedures to obtain authorization for
exemption from or reduction of duty and for the full
collection of duty as provided fro in articles 10,11,12
and 13 of this Law.
Export and import
duty paid shall be refunded in the following cases:
1. Where imported
goods in respect of which duty has already been paid
have remained at the border entry, in a warehouse or
on the ground, and are to be re-exported.
2. Where goods in
respect of which export duty has been paid are no longer
to be exported.
3. Where the quantity
of goods actually exported or imported is smaller than
that stated in the declaration form and in respect of
which duty has been paid.
4. Where materials
are imported for the manufacture of exports.
5. Temporary imports
shall be exempted from export duty at the time of re-export
and temporary exports shall be exempted from import
duty at the time of re-import.
Organization of Implementation
The Government shall make uniform
the management of the collection of export and import
duty throughout the country.
The General Department of Customs
shall be responsible for organizing the collection of
export and import duty in respect of goods imported
and exported through the border gates of Vietnam.
The people's committees of
the border provinces shall, in accordance with the stipulations
of the Government, co-ordinate with the tax and customs
offices the organization of collection of duty in respect
of goods exported and imported through border areas.
Organizations which, and individuals
who, export or import goods shall make a declaration
and pay duty in respect of each consignment.
The tax office shall examine
the declaration, carry out the procedures for and collect
1. Export or import
duty shall be calculated as at the date on which the
declaration concerning the exports or imports is made.
2. Within eight
hours after the lodging of a declaration concerning
exports or imports, the tax office shall officially
notify the person liable of the amount to be paid.
3. The time for
payment of duty is as follows:
a) Within fifteen (15) days after the person liable
for the duty on trading exports receives the official
notification from the tax office of the amount to be
b) Where temporary exports, which are permitted to be
re-imported by an authorized State body, are actually
re-imported within the period of fifteen (15) days as
stipulated in this point, there shall be exemption from
c) Within thirty (30) days after the person liable for
the duty on trading imports receives the official notification
from the tax office of the amount to be paid.
d) Where temporary imports, which are permitted to be
re-exported by an authorized State body, are actually
re-exported within the period of thirty (30) days as
stipulated in this point, there shall be exemption from
With the exception of materials and raw materials imported
for the manufacturing of exports, the time for payment
of the full duty shall be stipulated for each main manufacturing
field, provided that the period does not exceed ninety
(90) days from the date the person liable for duty receives
an official notification from the tax office of the
amount to be paid. The Government shall provide in detail
the basic period applicable to each manufacturing field.
Where the manufactured products, from imported materials
and raw materials, are actually exported within the
period stipulated in this point, they shall be exempted
from import duty.
e) Immediately upon non-trading or border trading goods
being exported from or imported into Vietnam.
Where a person liable
for duty disagrees with the amount payable according
to official notification, he shall make full payment
of the duty and may at the same time lodge a claim for
review with the central tax office. If the claim is
rejected it may be lodged for review by the Minister
of Finance whose decision shall be final.
1. Within thirty
(30) days after receipt of a request for a refund of
the duty paid from a person who has paid duty in respect
of the exports or imports referred to in article 14
of this Law, the Ministry of Finance shall pay the refundable
tax to that person.
2. If the payment
deadline stipulated in clause 1 of this article is not
met, the Ministry of Finance shall pay to the person
who has paid duty both the refundable tax and interest
thereon for the overdue period at the rate payable on
bank deposits at the time the refund is made.
Dealing with Breaches
1. Where the payment
of duty stipulated in article 17 of this Law is overdue,
the person liable for the duty shall pay a fine of one
fifth (0.2) of one percent of the overdue amount in
respect of each day of delay.
2. Where the person
liable for payment of duty delays payment for more than
nine days, the customs office shall suspend processing
of the next consignment of that person and the Ministry
of Commerce and Tourism shall suspend the issuing of
licences for export or import of goods to that person
until all outstanding duty is paid.
3. Any person liable
for duty who is fraudulent in relation to payment of
duty shall be fined an amount which is between two and
five times the amount of duty which was the subject
of the fraud.
The tax office shall have the
power to apply the penalties referred to in clauses
1 and 3 of this article.
Where a person liable for duty
disagrees with a fine imposed by the tax office he shall
pay the fine and may at the same time lodge a claim
for review with the central tax office. If the claim
is rejected it may be lodged for review with the Minister
of Finance whose decisions shall be final.
Any tax officer or individual
who takes advantage of his position and power to appropriate
or embezzle duty paid on dutiable exports or imports,
shall repay to the State the appropriated or embezzled
amount, and depending on the seriousness of the breach
be subject to administrative punishment or be prosecuted
for criminal responsibility as provided by the law.
Any tax officer or individual
who takes advantage of his position and ability to protect
those who breach their export or import duty obligations,
who deliberately breach this Law, or who are irresponsible
in their implementation of it shall, depending on the
seriousness of the breach be subject to administrative
punishment, or be prosecuted for criminal responsibility
in accordance with the provisions of the law.
Any tax officer who is irresponsible
or intentionally deals with a case in an unlawful manner
which results in damage being suffered by the taxpayer
or person affected shall pay compensation to that person.
This Law replaces the Law on
Export and Import Duties on Commercial Goods dated 29
December 1987 which is hereby repeated. Article 32 of
the Law on Special Sales Tax dated 30 June 1990 is hereby
This Law on Export and Import
Duties shall be of full force and effect as of 1 March
The Council of Ministers shall
make detailed provisions for the implementation of this
Law was passed by Legislature VIII of the National Assembly
of the socialist Republic of Vietnam at its 10 th Session,
on 26 December 1991.
of the National Assembly
LE QUANG DAO