Method of calculating export tax and import tax 2024
2.1. Tax calculation method according to percentage
– Determining the amount of export tax and import tax payable on goods subject to a percentage tax rate is based on the number of units of each item actually exported or imported recorded in the declaration. Customs, taxable value, tax rate of each item and is carried out according to the following formula:
| Amount of export tax and import tax payable | = | The number of units of each item actually exported and imported is recorded in the customs declaration | x | Taxable value calculated per unit of goods | x | Tax rate of each item |
In case the goods are crude oil or natural gas, the determination of payable export tax is carried out according to the Ministry of Finance's separate guidance on taxes for organizations and individuals conducting search and exploration activities. and exploit oil and gas according to the provisions of the Petroleum Law;
– In case the actual quantity of exported or imported goods differs from the commercial invoice due to the nature of the goods, in accordance with the delivery conditions and payment conditions in the goods purchase and sale contract, then The amount of export tax and import tax payable is determined on the basis of the actual value paid for exported and imported goods and the tax rate of each item.
2.2. Level tax calculation method absolute tax
Determining the amount of export tax and import tax payable according to the absolute tax rate is carried out according to the following formula:
| The amount of export tax and import tax payable is at the absolute tax rate | = | The number of units of each item actually exported and imported is recorded in the customs declaration applying absolute tax | x | The absolute tax rate is specified on a unit of goods | x | Rate taxable |
2.3. Tax calculation method for goods subject to mixed tax
Determining the amount of export tax and import tax payable on goods subject to mixed tax is carried out according to the following formula:
| The amount of export tax and import tax payable on goods subject to mixed tax | = | The tax amount is calculated according to the provisions in section 2.1 above | + | The absolute tax amount payable is calculated according to the provisions in section 2.2 above |
2.4. Method of calculating import tax on goods subject to self-defense tax, anti-dumping tax, and anti-subsidy tax
– In case of calculation by percentage
| The amount of self-defense tax, anti-dumping tax or anti-subsidy tax payable | = | The actual quantity of each imported item recorded in the customs declaration subject to the application of self-defense tax, anti-dumping tax or anti-subsidy tax | x | Taxable value calculated per unit of goods | x | Tax rate of self-defense tax, anti-dumping tax or anti-subsidy tax |
– In case of calculation based on absolute tax rate
| The amount of self-defense tax, anti-dumping tax or anti-subsidy tax payable | = | The actual quantity of each imported item recorded in the customs declaration subject to the application of self-defense tax, anti-dumping tax or anti-subsidy tax | x | The amount of self-defense tax, anti-dumping tax, and anti-subsidy tax payable per unit of goods |
For imported goods that must apply one of the import tax measures (self-defense tax, anti-dumping tax, anti-subsidy tax), the value for calculating special consumption tax, the value for calculating ad valorem tax The increase must include self-defense tax, anti-dumping tax, and anti-subsidy tax.
