July 22, 2018 17:13

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On-spot import and export goods are enjoyed preferential tax rates

13:17 | 20/07/2017

VCN- This is the guidance of the General Department of Vietnam Customs to the Dak Lak Customs Department in applying tax rate for on-spot import and export goods.

hang hoa xnk tai cho van duoc huong thue suat uu dai The list of import and export goods subject to the specialized inspections late promulgated
hang hoa xnk tai cho van duoc huong thue suat uu dai Ho Chi Minh City: Collaborating to supervise import and export goods between Customs and port operators
hang hoa xnk tai cho van duoc huong thue suat uu dai Goods of a minimum value exempted from Customs duties
hang hoa xnk tai cho van duoc huong thue suat uu dai
Operational activity at Sam Pun Customs Branch, Ha Giang Customs Department. Photo: T.Tr

According to the General Department of Vietnam Customs, in Article 2 of the Law on Import and Export Duties 2016 stipulates that the on-spot import and export goods are subject to taxable goods.

In addition, under clause 3 Article 5 of the Law on Import and Export Duties 2016 and the General Agreement on Tariffs and Trade 1994 regulating the Most Favored Nation treatment stipulate that the on-spot import and export goods, specifically goods which are traded between Vietnamese enterprises and foreign organizations and individuals without presence in Vietnam and assigned by foreign traders to delivery and receive goods with other enterprises in Vietnam (both enterprises in Vietnam and outside the non-tariff area) and without special preferential C/O are still enjoyed preferential import tax rate.

By Hai Nam/Ngoc Loan