Which entities are taxpayers for export and import duties in Vietnam? What are regulations on the time limit for paying export and import duties?

Which entities are taxpayers for export and import duties in Vietnam?

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

- Owners of exported or imported goods.

- Organizations receiving export and import entrustment.

- Persons exiting or entering the country with exported or imported goods, sending or receiving goods through Vietnam's borders.

- Authorized persons, guarantors, and those paying taxes on behalf of taxpayers, including:

+ Customs procedure agents when authorized by the taxpayer to pay export and import duties;

+ Enterprises providing postal services, international express delivery services paying taxes on behalf of taxpayers;

+ Credit institutions or other organizations operating under the Law on Credit Institutions when providing guarantees or paying taxes on behalf of taxpayers;

+ Persons authorized by the owner of the goods when the goods are gifts or presents of individuals; luggage sent before or after the trip of the person exiting or entering;

+ Branches of enterprises authorized to pay taxes on behalf of the enterprise;

+ Other persons authorized to pay taxes on behalf of taxpayers under the law.

- Persons purchasing, transporting goods within the tax-free allowance of border residents but not used for production or consumption, brought to the domestic market for sale, and foreign traders allowed to trade exported, imported goods at border markets under the law.

- Persons having exported or imported goods falling under non-taxable, tax-exempt subjects but then changed to taxable subjects as stipulated by law.

- Other cases as prescribed by law.

Which entities are taxpayers for export and import duties in Vietnam? What are regulations on the time limit for paying export and import duties? (Image from the Internet)

What goods and services are subject to export and import duties in Vietnam?

According to Article 2 of the Law on export and import duties 2016, the subjects liable to export and import duties include:

- Goods exported, imported through Vietnam's borders.

- Goods exported from the domestic market to a non-tariff zone, goods imported from a non-tariff zone into the domestic market.

- Goods exported, imported on the spot, and goods exported, imported by enterprises executing the right of export, import, and distribution.

* The following cases are not subject to export and import duties:

- Goods in transit, transshipment, and translocation;

- Humanitarian aid, non-refundable aid goods;

- Goods exported from a non-tariff zone to overseas; goods imported from overseas into a non-tariff zone and used only within the non-tariff zone; goods transferred from one non-tariff zone to another;

- Parts of crude oil used to pay resource taxes to the State when exported.

What are the eegulations on the time limit for paying export and import duties in Vietnam?

According to Article 9 of the Law on export and import duties 2016, the time limit for paying export and import duties is stipulated as follows:

- Goods subject to tax must have the tax paid before customs clearance or release of goods according to the provisions of the Customs Law 2014, except in cases specified in Clause 2 Article 9 of the Law on export and import duties 2016.

If the taxable amount is guaranteed by a credit institution, the goods can be cleared or released, but late payment interest must be paid according to the Tax Administration Law 2019 from the date of customs clearance or release to the date of tax payment. The maximum guarantee period is 30 days from the customs declaration registration date.

If guaranteed by a credit institution but past the guarantee period without tax payment and late payment interest, the guaranteeing organization must pay the tax and late payment interest on behalf of the taxpayer.

- Taxpayers entitled to prioritized policies under the Customs Law 2014 must pay taxes for customs declarations cleared or released within the month no later than the tenth day of the following month. Beyond this time limit, if the tax is not paid, the taxpayer must pay the full outstanding tax and late payment interest according to the Tax Administration Law 2019.

When is the time for calculating export and import duties in Vietnam?

According to Clause 2 Article 8 of the Law on export and import duties 2016, the time point for calculating export and import duties is the time of customs declaration registration.

For exported, imported goods subject to non-taxable, tax-exempt, or absolute tariff quota rates but are changed to non-taxable, tax-exempt, applicable tax rates, or absolute tariff quota rates as stipulated by law, the tax calculation time is the time of the new customs declaration registration.

Registration time of the customs declaration complies with the provisions of the customs law.