Domestic enterprises that buy molds from foreign enterprises for use in foreign countries and do not import them to Vietnam are subject to import tax and VAT?

Main Content

• Which goods are subject to import and export tax in Vietnam?
• Who are import and export tax payers in Vietnam?
• Which goods are subject to value added tax in Vietnam?
• Buying molds from foreign enterprises for use in foreign countries and not importing them into Vietnam are subject to VAT?

Which goods are subject to import and export tax in Vietnam?

According to Article 2 of the Law on Export Tax and Import Tax 2016, taxable subjects in Vietnam are specified as follows:

"Article 2. Taxable objects

1. Goods imported or exported through Vietnam's border gates or borders.

2. Goods exported from the domestic market to the free trade zone, goods imported from the free trade zone into the domestic market.

3. Goods imported or exported on the spot and exported or imported goods of an enterprise exercising the right to export, import or distribute.

4. Subjects of import tax or export tax are not applicable to the following cases:

a) Goods in transit, border gate transfer or transshipment;

b) Humanitarian aid and non-refundable aid goods;

c) Goods exported from a free trade zone to a foreign country; goods imported from foreign countries into non-tariff zones and used only in non-tariff zones; goods moving from one non-tariff zone to another;

d) The oil and gas portion is used to pay natural resource tax to the State upon export.

5. The Government shall detail this Article. "

Domestic enterprises that buy molds from foreign enterprises for use in foreign countries and do not import them to Vietnam are subject to import tax and VAT?

Who are import and export tax payers in Vietnam?

Article 3 of the Law on Import Tax and Export Tax 2016 provides for the taxpayer of import and export tax in Vietnam, specifically as follows:

"Article 3. Taxpayers

1. Owners of import and export goods.

2. Entrusted import and export organizations.

3. People on exit or entry have goods exported or imported, sending or receiving goods through Vietnam's border gates or borders.

4. Persons authorized, guaranteeing and paying tax on behalf of taxpayers, including:

a) Customs clearance agents, if authorized by the taxpayer to pay import tax or export tax;

b) Enterprises providing international postal services and express delivery services, in case of paying tax on behalf of taxpayers;

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

d) The person authorized by the goods owner in case the goods are gifts or gifts of individuals; luggage sent before or after the trip of people on exit or entry;

dd) A branch of an enterprise authorized to pay tax on behalf of the enterprise;

e) Other persons authorized to pay tax on behalf of taxpayers as prescribed by law.

5. Buyers and transporters of goods within the duty-free quotas of border residents but not for use in production or consumption, but for sale on the domestic market and foreign traders permitted to trade in export goods. import and / or export at border markets according to law provisions.

6. Persons whose import or export goods are not liable to tax or tax-free, but later changed and converted to taxable objects according to law provisions.

7. Other cases as provided for by law. "

Which goods are subject to value added tax in Vietnam?

For regulations on the subjects liable to value added tax in Vietnam, Article 3 of the 2008 Law on Value Added Tax provides as follows:

"Article 3. Taxable subjects

Goods and services used for production, business and consumption in Vietnam are subject to value added tax, except for those specified in Article 5 of this Law. "

Buying molds from foreign enterprises for use in foreign countries and not importing them into Vietnam are subject to VAT?

Article 4 of the Law on Value Added Tax 2008 provides for the value added tax payer as follows:

"Article 4. Taxpayers

Value-added tax payers are organizations and individuals that produce and / or trade in goods and services subject to value-added tax (hereinafter referred to as business establishments) and organizations or individuals importing the goods subject to value-added tax. value added tax (hereinafter referred to as importer). "

Based on the above provisions, for your question, Official Letter 2311 / TCHQ-TXNK in 2022 answering tax problems issued by the General Department of Customs sends the following answers: case Vietnamese companies If a man buys a mold from a Thai company, after the purchase is used in Thailand, and is not imported to Vietnam, no import duty or value-added tax obligations are incurred on the above-mentioned goods.

Above is some of the information we provide to you. Best regards!