Tax-free-fee IN HANOI, VIETNAM

Summary of specific tax rates for coal products in Vietnam

14:17, 10/07/2024

In order to monitor and grasp the tax rates for coal products, Lawnet would summarize the tax rates for this product in the table below.

Note: Applicable to other types of coal with HS code 27011900.

No.	Type of Tax	Tax Rate	Legal Basis
1	Value Added Tax (VAT)	10%	Circular 83/2014/TT-BTC
2	Ordinary Import Duty	3%	Decision 45/2017/QD-TTg
3	Preferential Import Duty	2%	Decree 125/2017/ND-CP
4	Form E Special Preferential Import Duty Asean - China (ACFTA)	0%	Decree 153/2017/ND-CP
5	Form D Special Preferential Import Duty Asean (ATIGA)	0%	Decree 156/2017/ND-CP
6	Form AJ Special Preferential Import Duty Asean - Japan (AJCEP)	0%	Decree 160/2017/ND-CP
7	Form VJ Special Preferential Import Duty Vietnam - Japan (VJEPA)	0%	Decree 155/2017/ND-CP
8	Form AK Special Preferential Import Duty Asean - Korea (AKFTA)	0%	Decree 157/2017/ND-CP
9	Form AANZ Special Preferential Import Duty Asean - Australia - New Zealand (AANZFTA)	0%	Decree 158/2017/ND-CP
10	Form AI Special Preferential Import Duty Asean - India (AIFTA)	0%	Decree 159/2017/ND-CP
11	Form VK Special Preferential Import Duty Vietnam - Korea (VKFTA)	0%	Decree 149/2017/ND-CP
12	Form VC Special Preferential Import Duty Vietnam - Chile (VCFTA)	0%	Decree 154/2017/ND-CP
13	Form EAV Special Preferential Import Duty Vietnam - Eurasian Economic Union and its Member States (VN-EAEU FTA)	0%	Decree 150/2017/ND-CP
14	Form CPTPP Special Preferential Import Duty CPTPP (Mexico)	0%	Decree 57/2019/ND-CP
15	Form CPTPP Special Preferential Import Duty CPTPP (Australia, Canada, Japan, New Zealand, Singapore, Vietnam)	0%	Decree 57/2019/ND-CP
16	Form AHK Special Preferential Import Duty Asean - Hong Kong, China (AHKFTA)	0%	Decree 07/2020/ND-CP
17	Environmental Protection Tax	15,000 VND/ton	Resolution 579/2018/UBTVQH14

Lan Anh

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- This translation is generated by OpenAI's GPT-4o model;
- The legal regulations in this article are according to Vietnamese Law;
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