What are Decrees guiding the latest Law on Export and import duties in Vietnam for 2025?

What is the latest Law on Export and import duties in Vietnam for 2025?

On April 6, 2016, the National Assembly promulgated the 2016 Law on Export and import duties which governs the taxable objects, taxpayers, bases for tax calculation, time for tax calculation, tax schedules, anti-dumping tax, anti-subsidy tax, and safeguard tax applicable to exported and imported goods; tax exemption, tax reduction, tax refund for export and import taxes.

The 2016 Law on Export and import duties replaces the 2005 Law on Export and import duties.

The 2016 Law on Export and import duties has been in effect since September 1, 2016 and includes 22 Articles across 5 Chapters, specifically: Chapter I: General Provisions, includes 4 Articles (from Article 1 to Article 4); Chapter II: Bases for Tax Calculation, Time for Tax Calculation, and Tax Schedule, includes 7 Articles (from Article 5 to Article 11); Chapter III: Anti-Dumping Tax, Anti-Subsidy Tax, Safeguard Tax, includes 4 Articles (from Article 12 to Article 15); Chapter IV: Tax Exemption, Reduction, Refund, includes 4 Articles (from Article 16 to Article 19), Chapter V: Implementation Provisions, includes 3 Articles (from Article 20 to Article 22).

As of February 2025, no document has been issued to replace the 2016 Law on Export and import duties. Therefore, the latest Law on Export and import duties for 2025 is the 2016 Law on Export and import duties.

What are Decrees guiding the latest Law on Export and import duties in Vietnam for 2025?

Below are the Decrees guiding the latest Law on Export and import duties for 2025 that remain in effect:

- Decree 134/2016/ND-CP guiding the Law on Export and import duties (Effective from September 1, 2016);

- Decree 18/2021/ND-CP amending Decree 134/2016/ND-CP guiding the Law on Export and import duties (Effective from April 25, 2021);

- Decree 26/2023/ND-CP on the Export Tariff, Preferential Import Tariff, List of Goods and Absolute Tax Rate, Compound Tax, Import Tax Quota Exceeded (Effective from July 15, 2023);

- Decree 144/2024/ND-CP amending Decree 26/2023/ND-CP on the Export Tariff, Preferential Import Tariff, List of Goods and Absolute Tax Rate, Compound Tax, Import Tax Quota Exceeded (Effective from December 16, 2024).

What are Decrees guiding the latest Law on Export and import duties in Vietnam for 2025? (Image from the Internet)

Which subjects are liable for export and import duties in Vietnam?

According to Article 3 of the 2016 Law on Export and import duties, the taxpayers for export and import taxes include:

(1) Owners of export or import goods.

(2) Organizations entrusted with export, import.

(3) Individuals entering or leaving the country with export, import goods, sending or receiving goods across Vietnamese border checkpoints.

(4) Authorized persons, guarantors, and those paying taxes on behalf of taxpayers, including:

- Customs procedure agents when authorized by taxpayers to pay export and import taxes;

- Companies providing postal services, international express delivery services when paying taxes on behalf of taxpayers;

- Credit institutions or other organizations operating under the Law on Credit Institutions in case of guaranteeing, paying taxes on behalf of taxpayers;

- Persons authorized by the goods owners in the case of goods as gifts, presents from individuals; luggage sent before or after the trip of the person entering or leaving the country;

- Branches of enterprises authorized to pay taxes on behalf of enterprises;

- Others authorized to pay taxes on behalf of taxpayers according to the law.

(5) Persons purchasing, transporting goods under the tax exemption quota of border residents but not using for production, consumption, or selling on the domestic market, and foreign merchants permitted to trade export, import goods at border markets according to law.

(6) Persons with export, import goods not subject to tax, tax-exempt but later changed and belonged to taxable subjects as prescribed by law.

(7) Other cases as prescribed by law.

Goods subject to export and import duties are determined in Article 2 of the 2016 Law on Export and import duties, including:

+ Goods exported, imported through Vietnam's border gates and boundaries.

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

+ Goods exported on site, goods imported on-site, and goods exported, imported by enterprises exercising the rights to export, import, and distribute.

Note that goods subject to export and import duties do not apply to the following cases:

+ Goods in transit, transshipment, and transload;

+ Humanitarian aid goods, non-refundable aid goods;

+ Goods exported from tax-free zones abroad; goods imported from abroad into tax-free zones and used only in tax-free zones; goods transferred from one tax-free zone to another tax-free zone;

+ The part of petroleum products used to pay resource tax to the State upon export.