Shall a customs brokerage agent pay export duty on behalf of the taxpayer in Vietnam?

Shall a customs brokerage agent pay export duty on behalf of the taxpayer in Vietnam?

As stipulated in point a, Clause 4, Article 3 of the Law on Export and Import Duties 2016, regarding whether a customs brokerage agent can pay export duty on behalf of the taxpayer, it is stated as follows:

Taxpayer

1. Owner of export or import goods.

2. Organizations entrusted with export or import.

3. Individuals exiting or entering the country with export or import goods, sending or receiving goods through Vietnam's border gates.

4. Authorized individuals, guarantors, and those who pay tax on behalf of taxpayers, including:

a) customs brokerage agents in cases where they are authorized by taxpayers to pay export or import tax;

b) Enterprises providing postal services, international express courier services in cases they pay tax on behalf of taxpayers;

c) Credit institutions or other organizations operating under the Law on Credit Institutions in cases of guaranteeing, paying tax on behalf of taxpayers;

d) Individuals authorized by the owner of goods in the case of goods being gifts or donations by individuals; luggage sent before or after the trip of individuals exiting or entering;

dd) Branches of enterprises authorized to pay tax on behalf of the enterprise;

e) Others authorized to pay tax on behalf of taxpayers according to the legal regulations.

5. Individuals who purchase and transport goods within the tax exemption limit of border residents but do not use for production, consumption, instead, sell in the domestic market, and foreign traders permitted to conduct export, import business at border markets as per the law.

6. Individuals with export or import goods categorized as tax-exempt but later shifted to a taxable category under legal provisions.

7. Other cases as prescribed by law.

Accordingly, based on the aforementioned provision, a customs brokerage agent is entitled to pay export duty on behalf of the taxpayer when authorized to do so according to legal regulations.

Shall a customs brokerage agent pay export duty on behalf of the taxpayer in Vietnam? (Image from the Internet)

Which entities shall pay export duty in Vietnam?

According to Article 2 of the Law on Export and Import Duties 2016, the objects liable to export duty are regulated as follows:

- Goods exported or imported through Vietnam's border gates.

- Goods exported from the domestic market to tax-free zones, goods imported from tax-free zones into the domestic market.

- Goods exported, imported at the site and goods exported, imported by enterprises exercising export, import, and distribution rights.

- The objects liable to export and import duties do not apply to the following cases:

+ Goods in transit, transshipment, or transshipment;

+ Humanitarian aid goods, non-refundable aid goods;

+ Goods exported from tax-free zones to foreign countries, goods imported from foreign countries to tax-free zones and used only within tax-free zones, goods transferred from one tax-free zone to another;

+ Oil and gas used to pay resource tax to the State when exported.

What are the deadlines for paying export and import duties on goods in Vietnam?

Based on Article 9 of the Law on Export and Import Duties 2016, regulating the deadlines for paying export and import duties on goods as follows:

Tax Payment Deadline

1. Goods subject to tax must be paid before customs clearance or release according to the Customs Law, except as provided in Clause 2 of this Article.

In cases where a credit institution guarantees the payable tax amount, goods may be cleared or released but late payment interest must be paid as per the Tax Administration Law from the date of clearance or release until the date the tax is paid. The maximum guarantee period is 30 days from the registration date of the customs declaration.

In cases where a credit institution has guaranteed but the guarantee period expires without the taxpayer having paid the tax and late payment interest, the guaranteeing organization shall be responsible for paying the full tax and late payment interest on behalf of the taxpayer.

2. Taxpayers granted preferential policies under the Customs Law may pay tax for customs declarations that have been cleared or goods released for the month by no later than the tenth day of the following month. If this deadline is missed, the taxpayer must pay the full tax due and late payment interest according to the Tax Administration Law.

Thus, according to the aforementioned regulation, the deadlines for paying export and import duties on goods are as follows:

- Goods subject to tax must be paid before customs clearance or release according to the Customs Law;

- In cases where taxpayers are granted preferential policies under the Customs Law, they must pay tax for customs declarations that have been cleared or goods released for the month by no later than the tenth day of the following month.