Taxes, fees and charges applicable to traders conducting cross-border trade in goods

15:45, 27/02/2018

This is one of the notable contents of Decree No. 14/2018/ND-CP of Vietnam’s Government dated January 23, 2018. So, what exactly are these regulations?

Specifically, according to Article 10 of Decree No. 14/2018/ND-CP of Vietnam’s Government, taxes, fees and charges applicable to traders conducting cross-border trade in goods are prescribed as follows:

Firstly, traders conducting cross-border trade in goods shall pay taxes, fees and charges in full in accordance with regulations of law.

Secondly, VAT on goods traded across the border shall receive incentives in compliance with regulations of law and international agreements to which the Socialist Republic of Vietnam is refundable.

Thirdly, the trader's exported goods for sale or exchange across the border mentioned herein shall have value-added tax (VAT) refunded.

Fourthly, taxes, fees and charges for cross-border trade in goods conducted by traders shall comply with regulations of law.

View relevant provisions at: Decree No. 14/2018/ND-CP of Vietnam’s Government takes effect from January 23, 2018.

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