Are advertisement publications in small quantities that are not aimed at advertising exempt from import-export duties in Vietnam?

Are advertisement publications in small quantities that are not aimed at advertising exempt from import-export duties in Vietnam?

According to Article 16 of the 2016 Law on Import and Export Duties, it is stipulated as follows:

Exemptions From Duty

1. Exports and imports of foreign organizations and individuals entitled to privileges and immunities in Vietnam within the quotas conformable with international treaties to which the Socialist Republic of Vietnam is a member; items within the duty-free baggage allowances of people on entry and exit; imports for sale at duty-free shops.

2. Movable assets and gifts within the quotas given by foreign organizations or individuals to Vietnamese organizations or individuals and vice versa.

Movable assets and gifts exceeding the duty-free quotas are subject to duties on the excess amount, except when the recipient unit is an agency or organization whose operating funds are secured by the state budget and is permitted to receive them by the competent authority or for humanitarian or charitable purposes.

3. Goods purchased, sold, or exchanged across the border of border residents that fall within the quota for production and consumption by border residents.

In cases where goods are collected or transported within the quota but not used for production or consumption by border residents, or if the goods are exports or imports of foreign traders permitted to operate at border markets, they are subject to duties.

4. Goods exempt from export or import duties under international treaties to which the Socialist Republic of Vietnam is a member.

5. Goods with a value or duty amount below the minimum threshold.

6. Imported raw materials, supplies, and components for processing exports; complete products imported for attachment to processed products; processed products for export.

Processed products for export made from domestic raw materials and supplies subject to export duties are not exempt from duties for the value of the domestic raw materials and supplies incorporated into the exported products.

Exports for processing and their subsequent imports are exempt from export and import duties for the value of the exported raw materials incorporated into the processed products. Exports for processing and later imports which are natural resources, minerals or products with a total value of natural resources and minerals plus energy costs accounting for 51% or more of the product cost are not exempt from duties.

7. Imported raw materials, supplies, and components for manufacturing export goods.

8. Goods manufactured, processed, recycled, or assembled in non-tariff zones using no imported raw materials or components when imported into the domestic market.

9. Goods temporarily imported for re-export or temporarily exported for re-import within a certain period, including:

a) Goods temporarily imported for re-export or temporarily exported for re-import to participate in fairs, exhibitions, product introductions, sports, cultural and artistic events or other events; machinery, equipment temporarily imported for re-export to test, research, and develop products; machinery, equipment, and professional instruments temporarily imported for re-export or temporarily exported for re-import to serve jobs within a certain period or for processing for foreign traders, except for machinery, equipment, tools, and vehicles temporarily imported for re-export to implement investment projects, construction, and installation works, and serve production;

b) Machinery, equipment, components, and spare parts temporarily imported for replacing and repairing foreign ships and aircraft or temporarily exported for replacing and repairing Vietnamese ships and aircraft abroad; goods temporarily imported for re-export to supply foreign ships and aircraft docked at Vietnamese ports;

c) Goods temporarily imported for re-export or temporarily exported for re-import for warranty, repair or replacement;

d) Reciprocal means temporarily imported for re-export or temporarily exported for re-import to contain export or import goods;

đ) Goods traded through temporary import for re-export within the time limit for temporary import and re-export (including extension periods), guaranteed by credit institutions or deposited an amount equivalent to the import duties of the temporarily imported goods.

10. Goods not for commercial purposes in the following cases: samples; photos, films, and models replacing samples; advertisement publications in small quantities.

Based on the above provisions, advertisement publications in small quantities not aimed at advertising are subject to import-export duty exemption.

Are advertisement publications in small quantities that are not aimed at advertising exempt from import-export duties in Vietnam? (Image from the Internet)

What are regulations on non-commercial goods as advertisement publications in Vietnam?

According to Clause 2, Article 27 of Decree 134/2016/ND-CP, it specifies non-commercial goods as advertisement publications as follows:

- advertisement publications under Chapter 49 of the List of Vietnam's Import and Export Commodities, including:

+ Leaflets, trade catalogues, yearbooks, promotional materials, and tourist posters used to advertise, announce, or promote a commodity or service and are supplied free of charge are exempt from import duties under the provisions of Clause 10, Article 16 of the 2016 Law on Import and Export Duties on the condition that each shipment contains only one type of publication and the total weight does not exceed 1 kg;

+ In case a shipment contains different types of publications, each type must be limited to one copy or the total weight of the publications must not exceed 1 kg.

How are duty exemption documents for non-commercial goods as advertisement publications handled?

Based on Clause 3, Article 27 of Decree 134/2016/ND-CP referencing Article 31 of the same decree (supplemented by Point d Clause 20, Clause 14 Article 1 of Decree 18/2021/ND-CP and with content repealed by Point a Clause 2 Article 2 of Decree 18/2021/ND-CP while Article 31a was supplemented by Clause 15 Article 1 of Decree 18/2021/ND-CP), the documents and procedures for duty exemption for non-commercial goods as advertisement publications are as follows:

- Duty exemption documents are customs documents as stipulated in the Law on Customs and its guiding documents.

- In addition to the documents specified in Clause 1, Article 31 of Decree 134/2016/ND-CP, depending on the case, the taxpayer submits one of the following documents:

+ Trust contract in case of consigning export or import goods: 01 copy

+ Goods supply contract under a winning bid document or direct appointment document indicating that the supply price does not include import duties in case of an organization or individual winning the bid to import goods: 01 copy

+ Goods supply contract for organizations or individuals conducting petroleum activities indicating that the supply price does not include import duties in case of petroleum import: 01 copy

+ Financial leasing contract in case of leasing finance to import goods for subjects enjoying duty exemptions, specifying that the supply price does not include import duties: 01 copy

+ Transfer documents for duty-exempt goods in case of transferring from one duty-exempt entity to another, indicating that the transfer price does not include import duties: 01 copy

+ Document certification by the Ministry of Science and Technology for transport vehicles as specified in Clauses 11, 15, and 16, Article 16 of the 2016 Law on Import and Export Duties: 01 original;

+ Duty-free list accepted by customs authorities in cases of duty-free list notification for projected imports in paper format accompanied by a tracking slip recognized by customs authorities: 01 copy, submit the original for comparison.

In cases of duty-free list notification via the electronic data processing system, the taxpayer is not required to submit the duty-free list, and customs authorities will use the electronic duty-free list to execute tax exemptions as per regulations.

+ Prime Minister's exemption decision for cases specified in Points a, b, and đ, Clause 1, Article 28 of Decree 134/2016/ND-CP: 01 copy, submit the original for comparison.