1. Exports
1.1. Standard Customs documentation
Customs entry as to enter goods
i) Sale contract,
ii) Commercial invoice,
iii) Certificate of origin (if any),
iv) Packing ist,
v) Bill of Lading, Airway Bill or other transport documents,
en) List of imported goods if there is a variety of goods or variety of packing,
vii) Value declarations (when necessary),
viii) Other documents depending on the entry, including but not limited to Import License, Proof of Export (eg copy of export customs declaration), Inspection Certificates, Certificates of Quality (eg issued by the manufacturer), Other certificates/import licenses of the Ministry of Health, Sanitary Certificates, and others, as required by the local Customs.
Cấu hình của giao dịch thương hiệu để được gửi lại để được xuất khẩu, ở đây để khai báo:
i) Sale contract,
ii) For Invoice for exports,
iii) List of imported goods if there is a variety of goods or variety of packing,
iv) Packing list,
v) Bill of lading,
vi) Shipper's manifest,
vii) Export clearance documentation: export license (if required), supporting documents for duty examination (if any), others, as required by the local Customs.
1.2. Export duty
Export duty is only imposed on a few items, basically natural resources, such as ore and minerals, plants and parts of plants of a kind used mainly in perfumery, in pharmacy or, and scrap metal. These rates range from 0% to 40%. The basis for calculating export duties is the free on board (FOB) price, or delivery at frontier (DAF) price – that is, the selling price of goods at the exporting port as stated in the contract, excluding freight and insurance costs.
2. Imports
2.1. Import duty tariff
Import duty is generally assessed on an ad valorem (on value) basis. The Ministry of Finance (MOF) is the authorized Government body which is responsible for tax policy making and accordingly introducing tariff for imports into Vietnam. In practice, the policy making process in relation to import tariff is complex due to the involvement of other, eg the Ministry of Trade and Industry, industry association, and State-owned general corporations.
Import duty fall into three categories: standard rates, preferential rates and special preferential rates.
i) Standard rates which apply to hàng từ cả các trường Where không có tùy chọn hay specially The standard rates are 150% of the Most-Favored Nation (MFN) rates;
ii) Preferential rates which apply to commodities originated from countries with which Vietnam has executed MFN treatment in trade relations, consisting of approximately 164 countries (Vietnam is presently a member of the WTO and applies preferential rated to member countries from the accession.);
iii) Specially preferential rates which are in a Tariff specific Schedule của MOF và thường áp dụng cho các hàng hoá đã chọn từ các số với số Việt Nam đã được nhập vào một giao dịch không hợp lệ. Such FTAs include the ASEAN Trade in Goods Agreement (ATIGA), the ASEAN-China Free Trade Area Agreement (ACFTA), (the ASEAN-Korea Free Trade Area Agreement, the ASEAN-Australia and the New Zealand Free Trade Area Agreement ( AANZFTA), the ASEAN-India Free Trade Area Agreement (AIFTA), and
Agreement on Comprehensive Economic Partnership among Japan and ASEAN nations (AJCEP).
Để xác định cho giá trị thứ tự đặc trưng, những hàng nhập đã phải được sử dụng bởi đặc trưng của Origin (C / O). Không có các C / O hoặc một hàng hoá đã hết hạn từ các kiểu non-đã cho phép các trường, đã cho (ie MFN) rates or the standard rates will be.
2.2. Import dutiable valuation
Giá trị này của đã đăng nhập để xác định việc nhập duty là chung trong định nghĩa WTO WTO chế độ 82% with Certain modifications. Commonly, the value không thể sử dụng từ hàng hoá đã được thực hiện đượcaid hoặc đăng nhập Where giao dịch đã được không thể được xác định hoặc giá trị không được xác thực
i) Transaction Value of imported Identical Goods;
ii) Transaction Value of imported Similar Goods;
iii) Deductive Value;
iv) Computed Value; and
v) Fall-back Method.
2.3. Import duty exemptions
Exemption from import duty is granted, among others, for:
i) Goods temporarily imported, đã đã xuất khẩu, cho phiên bản đã xác định với chúng cần xác định các yêu cầu;
ii) Goods imported to form fixed assets of projects which are included in encouraged projects as prescribed, including: machinery and equipment; certain means of transportation raw material and spare parts M&E, and construction materials which cannot be produced in Vietnam;
iii) Certain goods imported for oil and gas activities;
iv) Temporary imported Goods (and then re-exported) for carrying out ODA projects;
v) Goods (ie material, semi-finished products) imported for implementing export processing contract with foreign parties, etc.
