Basis for calculating export tax and import tax in 2024
3.1. For applicable goods method Calculate tax as a percentage
3.1.1. The amount of export tax and import tax is determined based on the taxable value and percentage tax rate (%) of each item at the time of tax calculation.
3.1.2. Tax rates for exported goods are specified for each item in the export tax schedule.
In case goods are exported to a country, group of countries or territory that has preferential agreements on export tax in trade relations with Vietnam, these agreements shall be implemented.
3.1.3. Tax rates on imported goods include preferential tax rates, special preferential tax rates, and normal tax rates and are applied as follows:
a) Preferential tax rates apply to imported goods originating from countries, groups of countries or territories that implement most-favored nation treatment in trade relations with Vietnam; Goods from the non-tariff zone imported into the domestic market meet the conditions of origin from a country, group of countries or territory that implements most-favored nation treatment in trade relations with Vietnam;
The list of countries, groups of countries or territories that implement most-favored nation treatment in trade relations with Vietnam is implemented according to official dispatch: No. 8678/TCHQ-TXNK dated September 9, 2016 of the General Department of Customs. /v list of countries and territories that have most favored nation treatment agreements in trade relations with Vietnam; No. 3803/TCHQ-TXNK dated June 12, 2017 of the General Department of Customs; No. 6960/TCHQ-TXNK dated November 26, 2018 of the General Department of Customs.
b) Special preferential tax rates apply to imported goods originating from countries, groups of countries or territories that have special preferential import tax agreements in trade relations with Vietnam; Goods from the non-tariff zone imported into the domestic market meet the conditions of origin from a country, group of countries or territory that has a special preferential agreement on import tax in trade relations with Vietnam;
c) Normal tax rates apply to imported goods that do not fall into the cases specified in Points a and b above. The normal tax rate is set at 150% preferential tax rate of each corresponding item. In case the preferential tax rate is equal to 0%, the Prime Minister shall base on the provisions of Article 10 of the Law on Export and Import Tax No. 107/2016/QH13 to decide on the application of the normal tax rate.
3.2. For goods, the absolute tax calculation method and calculation method are applied mixed tax
(i) The tax amount applying the absolute tax calculation method for exported and imported goods is determined based on the actual quantity of exported and imported goods and the absolute tax rate prescribed per unit. goods at the time of tax calculation.
(ii) The tax amount applying the mixed tax calculation method for exported and imported goods is determined as the total tax amount in percentage and the absolute tax amount as prescribed in Clause 1, Article 5. and Clause 1, Article 6 of the Law on Export Tax and Import Tax No. 107/2016/QH13.
3.3. Taxes on imported goods subject to tariff quotas
(i) Imported goods within tariff quotas are subject to tax rates and absolute tax rates as prescribed in Clause 3, Article 5 and Article 6 of the Law on Export Tax and Import Tax No. 107/2016/QH13.
(ii) Goods imported outside the tariff quota are subject to the tax rate and absolute tax rate outside the quota set by the competent authority in Clause 1, Article 11 of the Law on Export Tax and Import Tax No. 107/2016/QH13 .
