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LAW ON EXPORT
AND IMPORT DUTIES
-In order to manage and increase the effectiveness of export and import
activities; expand external economic relations; contribute to the
development and protection of production, guide domestic consumption and
create a source of revenue for the State;
-Pursuant to article 83 of the Constitution of the Socialist Republic of
Vietnam;
-Pursuant to article 84 of the 1992 Constitution.
-This Law enacts provisions in relation to export and import duty.
CHAPTER I
Goods
Subject and Entities Liable for Payment of Duty
Article 1
Goods permitted to be exported or imported across the
borders of Vietnam, and goods passing between the domestic market and an
export processing zone, shall be subject to export and import duty.
Article 2
The following goods shall not be subject to export or import duty
provided that customs procedures are carried out:
1.
Goods in transit
including those being transported on roads which cross the borders of
Vietnam and goods transported in accordance with the provisions of the
Government.
2.
Humanitarian goods which are the subject of an aid programme or project.
Article 3
Organizations and individuals shall pay export or import duty on
goods which are subject to export or import duty (hereinafter called
dutiable goods) when exporting and importing such goods.
Article 4
Goods which are exported or imported pursuant to an international
treaty to which Vietnam is a signatory or in respect of which it is a
participant shall be subject to duty under the international treaty
where the treaty makes provisions for export or import duty which
provisions differ from those provided in this Law.
Article 5
Pursuant to this Law, and pursuant to the regulations on export
and import duties and taking into account the characteristics of each
separate border area the Government shall stipulate the rates of the
export and import duty to apply to goods passing across the border.
CHAPTER II
Basis on
which Duty shall be Calculated
Article 6
The basis for calculating the amount of export or import duty
payable is as follows:
1.
The quantity of each
item of goods listed in the declaration of the goods to be exported or
imported.
2.
Dutiable
value.
3.
Rates of duty
applicable to each item of goods.
Article 7
The basis for determining dutiable value shall be:
1.
For exports: the
contract selling price at the border gate.
2.
For
imports: the contract purchasing price, including transport and
insurance costs, at the border gate.
Where contract prices are specified in another way, or are low in
comparison with market prices at the border gates, the dutiable value
shall be that stipulated by the Government.
3.
The
exchange rates between Vietnamese and foreign currency used to determine
dutiable value shall be the purchase rates published by the State Bank
of Vietnam at the time when the calculation of duty is made.
CHAPTER III
Tariff
Article 8
The Standing Committee of the National Assembly shall stipulate in
a tariff the rates of duty applicable to each separate group of goods.
Based on the tariff issued by the Standing Committee of the
National Assembly, the Government shall stipulate in a specific tariff
the rates of duty applicable for each separate item of goods.
Article 9
There shall be a preferential and standard rate of duty for exports
and imports:
1.
The standard rate of
duty shall be stipulated in the tariff.
2.
The
preferential rate of duty is the rate applied in respect of imports from
and exports to countries which have signed terms for preferential
trading relations with Vietnam and in other cases stipulated by the
Government.
A preferential rate of duty shall not be more than fifty (50) per
cent of the standard rate. The Government shall determine the specific
preferential rate of duty in respect of each item of goods in relation
to each country.
CHAPTER IV
Exemption From, Reduction of and Refund of Duty
Article 10
The following goods shall be exempt from export or import duty:
1.
Non-refundable aid.
2.
Temporary imports and
re-exports, temporary exports for exhibitions and re-imports.
3.
Goods in transit.
4.
Exports and imports of
foreign organizations which and individuals who, pursuant to
international treaties to which Vietnam is a signatory or in relation to
which it is a participant, enjoy immunities stipulated by the
Government.
5.
Materials and raw
materials imported for processing and re-export in accordance with a
contract entered into with a foreign party.
Article 11
The following goods shall be subject to a reduction of applicable
duty:
1.
Imports for
specialized use for security, national defence, scientific, educational,
training or research purposes.
2.
Exports and imports of
an enterprise with foreign owned capital and of the foreign parties to a
business co-operation in each special case where it is necessary to
encourage investment.
3.
Gifts of
foreign organizations and individuals given to Vietnamese organizations
and individuals and vice versa in accordance with a level as provided by
the Government.
Article 12
Where goods are genuinely damaged or lost in the process of
transportation, loading or unloading as certified by the State export
and import control body, duty may be reduced in proportion to the damage
to the goods.
Article 13
The exemptions from and reductions of duty provided for in
articles 10,11 and 12 of this Law are exhaustive and full export and
import duty shall be collected in all other cases.
The Government shall stipulate the procedures to obtain
authorization for exemption from or reduction of duty and for the full
collection of duty as provided fro in articles 10,11,12 and 13 of this
Law.
Article 14
Export and import duty paid shall be refunded in the following
cases:
1.
Where imported goods
in respect of which duty has already been paid have remained at the
border entry, in a warehouse or on the ground, and are to be
re-exported.
2.
Where goods in respect
of which export duty has been paid are no longer to be exported.
3.
Where the quantity of
goods actually exported or imported is smaller than that stated in the
declaration form and in respect of which duty has been paid.
4.
Where materials are
imported for the manufacture of exports.
5.
Temporary imports
shall be exempted from export duty at the time of re-export and
temporary exports shall be exempted from import duty at the time of
re-import.
CHAPTER V
Organization of Implementation
Article 15
The Government shall make uniform the management of the collection
of export and import duty throughout the country.
The General Department of Customs shall be responsible for
organizing the collection of export and import duty in respect of goods
imported and exported through the border gates of Vietnam.
The people’s committees of the border provinces shall, in
accordance with the stipulations of the Government, co-ordinate with the
tax and customs offices the organization of collection of duty in
respect of goods exported and imported through border areas.
Article 16
Organizations which, and individuals who, export or import goods
shall make a declaration and pay duty in respect of each consignment.
The tax office shall examine the declaration, carry out the
procedures for and collect the duty.
Article 17
1.
Export or import duty
shall be calculated as at the date on which the declaration concerning
the exports or imports is made.
2.
Within eight hours
after the lodging of a declaration concerning exports or imports, the
tax office shall officially notify the person liable of the amount to be
paid.
3.
The time for payment
of duty is as follows:
a) Within fifteen (15) days after the person
liable for the duty on trading exports receives the official
notification from the tax office of the amount to be paid.
b) Where temporary exports, which are
permitted to be re-imported by an authorized State body, are actually
re-imported within the period of fifteen (15) days as stipulated in this
point, there shall be exemption from export duty.
c) Within thirty (30) days after the person
liable for the duty on trading imports receives the official
notification from the tax office of the amount to be paid.
d) Where temporary imports, which are
permitted to be re-exported by an authorized State body, are actually
re-exported within the period of thirty (30) days as stipulated in this
point, there shall be exemption from import duty.
With the exception of materials and raw materials imported
for the manufacturing of exports, the time for payment of the full duty
shall be stipulated for each main manufacturing field, provided that the
period does not exceed ninety (90) days from the date the person liable
for duty receives an official notification from the tax office of the
amount to be paid. The Government shall provide in detail the basic
period applicable to each manufacturing field.
Where the manufactured products, from imported materials and
raw materials, are actually exported within the period stipulated in
this point, they shall be exempted from import duty.
e) Immediately upon non-trading or border trading goods
being exported from or imported into Vietnam.
Article 18
Where a person liable for duty disagrees with the amount payable
according to official notification, he shall make full payment of the
duty and may at the same time lodge a claim for review with the central
tax office. If the claim is rejected it may be lodged for review by the
Minister of Finance whose decision shall be final.
Article 19
1.
Within thirty (30)
days after receipt of a request for a refund of the duty paid from a
person who has paid duty in respect of the exports or imports referred
to in article 14 of this Law, the Ministry of Finance shall pay the
refundable tax to that person.
2.
If the payment
deadline stipulated in clause 1 of this article is not met, the Ministry
of Finance shall pay to the person who has paid duty both the refundable
tax and interest thereon for the overdue period at the rate payable on
bank deposits at the time the refund is made.
CHAPTER VI
Dealing
with Breaches
Article 20
1.
Where the payment of
duty stipulated in article 17 of this Law is overdue, the person liable
for the duty shall pay a fine of one fifth (0.2) of one percent of the
overdue amount in respect of each day of delay.
2.
Where the person
liable for payment of duty delays payment for more than nine days, the
customs office shall suspend processing of the next consignment of that
person and the Ministry of Commerce and Tourism shall suspend the
issuing of licences for export or import of goods to that person until
all outstanding duty is paid.
3.
Any person liable for
duty who is fraudulent in relation to payment of duty shall be fined an
amount which is between two and five times the amount of duty which was
the subject of the fraud.
The tax office shall have the power to apply the penalties referred
to in clauses 1 and 3 of this article.
Article 21
Where a person liable for duty disagrees with a fine imposed by the
tax office he shall pay the fine and may at the same time lodge a claim
for review with the central tax office. If the claim is rejected it may
be lodged for review with the Minister of Finance whose decisions shall
be final.
Article 22
Any tax officer or individual who takes advantage of his position
and power to appropriate or embezzle duty paid on dutiable exports or
imports, shall repay to the State the appropriated or embezzled amount,
and depending on the seriousness of the breach be subject to
administrative punishment or be prosecuted for criminal responsibility
as provided by the law.
Any tax officer or individual who takes advantage of his position
and ability to protect those who breach their export or import duty
obligations, who deliberately breach this Law, or who are irresponsible
in their implementation of it shall, depending on the seriousness of the
breach be subject to administrative punishment, or be prosecuted for
criminal responsibility in accordance with the provisions of the law.
Any tax officer who is irresponsible or intentionally deals with a
case in an unlawful manner which results in damage being suffered by the
taxpayer or person affected shall pay compensation to that person.
CHAPTER VII
Final
Provisions
Article 23
This Law replaces the Law on Export and Import Duties on
Commercial Goods dated 29 December 1987 which is hereby repeated.
Article 32 of the Law on Special Sales Tax dated 30 June 1990 is hereby
repealed.
Article 24
This Law on Export and Import Duties shall be of full force and
effect as of 1 March 19992.
Article 25
The Council of Ministers shall make detailed provisions for the
implementation of this Law.
This Law was passed by Legislature VIII of the
National Assembly of the socialist Republic of Vietnam at its 10th
Session, on 26 December 1991.
President of the National Assembly
LE
QUANG DAO |
