Subjects subject to export tax and import tax 2024
- Goods export, imported through Vietnam border gates.
– Goods exported from the domestic market to export processing enterprises, export processing zones, tax-suspension warehouses, bonded warehouses and other non-tariff zones in accordance with the provisions of Clause 1, Article 4 of the Law on Export Taxes and Taxes import; Goods imported from export processing enterprises, export processing zones, tax-suspension warehouses, bonded warehouses and other non-tariff zones in accordance with the provisions of Clause 1, Article 4 of the Law on export tax and import tax into the market in water.
– On-site export and import goods specified in Clause 3, Article 2 of the Law on Export Tax and Import Tax comply with the provisions of Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government Detailed regulations and measures to implement the Customs Law on customs procedures, inspection, supervision and control.
– Enterprise goods produce exercising the right to export, import, and distribute as prescribed in Clause 3, Article 2 of the Law on Export Tax and Import Tax, are goods exported or imported by export processing enterprises to exercise the right to export or import. import and distribution rights according to the provisions of commercial law and investment law.
