Full text of customs tax

March 29, 2023

ENTIRE DOCUMENT ON CUSTOMS TAX

Summary of legal documents in the field of import and export currently in effect

Law on export tax and import tax 2016
Customs Law 2014
Law on Entry, Exit, Transit, and Residence of Foreigners in Vietnam 2014

Summary of Decree documents in the field of import and export currently in effect

Decree 22/2022/ND-CP amending Decree 32/2012/ND-CP on management of export and import of cultural products for non-commercial purposes
Decree 21/2022/ND-CP amending Decree 57/2019/ND-CP on Preferential export tariffs and special preferential import tariffs to implement the Comprehensive and Progressive Agreement for Trans-Thailand Partnership Binh Duong period 2019-2022
Decree 11/2022/ND-CP amending Decree 103/2020/ND-CP on certification of fragrant rice exported to the European Union to guide the implementation of certification of fragrant rice exported to the EU European Union and the United Kingdom of Great Britain and Northern Ireland
Decree 101/2021/ND-CP amending Decree 122/2016/ND-CP and Decree 57/2020/ND-CP amending Decree 122/2016/ND-CP on Export Tariff and Import Tariff Preferential exports, List of goods and absolute tax rates, mixed taxes, import taxes outside tariff quotas and Decree 125/2017/ND-CP amending Decree 122/2016/ND-CP
Decree 83/2021/ND-CP on Vietnam's special preferential import tariff to implement the Agreement to promote bilateral trade between Vietnam and Cambodia for the period 2021-2022
Decree 53/2021/ND-CP on Preferential Export Tariffs and Special Preferential Import Tariffs of Vietnam to implement the Free Trade Agreement between Vietnam and the United Kingdom of Great Britain and Northern Ireland. wool period 2021-2022
Decree 18/2021/ND-CP amending Decree 134/2016/ND-CP guiding the Law on Export Tax and Import Tax
Decree 128/2020/ND-CP regulating penalties for administrative violations in the field of customs
Decree 111/2020/ND-CP on Preferential Export Tariffs and Special Preferential Import Tariffs of Vietnam to implement the Free Trade Agreement between Vietnam and the European Union for the period 2020-2022
Decree 103/2020/ND-CP regulating certification of fragrant rice types exported to the European Union
Decree 102/2020/ND-CP regulating Vietnam's timber legality assurance system
Decree 67/2020/ND-CP amending Decree 68/2016/ND-CP regulating conditions for trading in duty-free goods, warehouses, locations for customs procedures, gathering, inspection and supervision custom
Decree 64/2020/ND-CP guiding the implementation of the temporary admission mechanism under the Istanbul Convention
Decree 57/2020/ND-CP amending Decree 122/2016/ND-CP on Export Tariffs, Preferential Import Tariffs, List of goods and absolute tax rates, mixed taxes, and import taxes outside the tariff quota and Decree 125/2017/ND-CP amending Decree 122/2016/ND-CP
Decree 46/2020/ND-CP regulates customs procedures, customs inspection and supervision for goods in transit through the ASEAN Customs Transit System to implement Protocol 7 on the Transit System Customs scene
Decree 85/2019/ND-CP regulating the implementation of administrative procedures according to the national single window mechanism, the ASEAN single window mechanism and specialized inspection for exported and imported goods
Decree 82/2019/ND-CP regulating the import and demolition of used ships
Decree 57/2019/ND-CP on Preferential Export Tariffs and Special Preferential Import Tariffs to implement the Comprehensive and Progressive Agreement for Trans-Pacific Partnership for the period 2019-2022
Decree 107/2018/ND-CP on rice export business
Decree 59/2018/ND-CP amending Decree 08/2015/ND-CP guiding the Customs Law on customs procedures, inspection, supervision and control

Summary of Circular documents in the field of import and export currently in effect

Circular 06/2022/TT-BCT regulating the import of rice and dried tobacco leaves originating from the Kingdom of Cambodia according to tariff quotas in 2021 and 2022 issued by the Minister of Industry and Trade
Circular 03/2022/TT-BCT regulating the temporary suspension of temporary import and re-export of medical masks, medical gloves and epidemic prevention and control costumes issued by the Minister of Industry and Trade
Circular 21/2021/TT-BNNPTNT regulating the classification of wood processing and exporting enterprises issued by the Minister of Agriculture and Rural Development
Circular 121/2021/TT-BTC regulates customs procedures for imported goods to serve the prevention and control of the Covid-19 epidemic, submission of documents in customs records and physical inspection of goods export and import regulations in the context of the Covid-19 epidemic issued by the Minister of Finance
Circular 28/2021/TT-BYT on the list of foods, food additives and tools, packaging materials, and food containers with identified product codes according to the list of exported and imported goods Vietnam serves the state inspection of food safety for imported foods issued by the Minister of Health
Circular 24/2021/TT-BCT stipulating the principles of import management according to tariff quotas for salt, poultry eggs and raw tobacco in 2022 issued by the Minister of Industry and Trade
Circular 23/2021/TT-BCT regulating the list of types and quality standards of export minerals managed by the Ministry of Industry and Trade
Circular 21/2021/TT-BCT regulating border gates for importing passenger cars under 16 seats issued by the Minister of Industry and Trade
Circular 82/2021/TT-BTC on customs supervision of imported goods transferred to border gates in cases where imported goods are congested or at risk of congestion at seaports where social distancing is implemented according to the Directive Directive 16/CT-TTg on implementing urgent measures to prevent and control the Covid-19 epidemic issued by the Minister of Finance
Circular 11/2021/TT-BNNPTNT on HS code table for the list of goods under the state management authority of the Ministry of Agriculture and Rural Development and the list of exported and imported goods subject to specialized inspection in the field of agriculture and rural development
Circular 13/2021/TT-BYT regulating issuance of circulation numbers and import of medical equipment for COVID-19 epidemic prevention and control in urgent cases issued by the Minister of Health
Circular 74/2021/TT-BTC amending Circular 261/2016/TT-BTC regulating maritime fees and charges and the table of maritime fees and charges issued by the Minister of Finance
Circular 04/2021/TT-BXD guiding the export of minerals as construction materials issued by the Minister of Construction