VietlawOnline

blue-check Amendments to policies on import and export duties

Decree No. 18/2021/ND-CP dated March 11th, 2021 of the Government on amendments to some Articles of the Government’s Decree No. 134/2016/ND-CPstatus2 dated September 01, 2016 elaborating the Law on Export and import duties
Posted: 16/3/2021 7:13:39 AM | Latest updated: 17/8/2022 12:07:27 AM (GMT+7) | LuatVietnam: 5165 | Vietlaw: 502
VietlawOnline

A lot of policies on import and export duties are amended at this Decree, including: application of MFN duty, FTA duty to goods imported/exported on the spot; duty exemption given to goods processed, manufactured for export; duty exemption given to goods as fixed assets of projects entitled to investment incentives; 5-year duty exemption given to materials that cannot be domestically manufactured; duty-free quota on gifts, etc.

One of the most noticeable amendments is that this Decree supplements the regulation on how to apply duty rates to goods exported/imported on the spot (Clause 1 Article 1). Accordingly, goods exported on the spot shall be entitled to apply the export duty rates promulgated at Decree No. 122/2016/ND-CPstatus2 and Decree No. 57/2020/ND-CPstatus2 . With regard to goods imported on the spot, if they are imported within the inland market, they shall be entitled to apply the preferential import duty rates (the MFN duty promulgated at Decree No. 125/2017/ND-CPstatus2 and Decree No. 57/2020/ND-CPstatus2 ); If they are imported from non-tariff zones, they shall be entitled to apply the special preferential duty rates (the FTA duty according to free trade agreements under which the shipments meet origin criteria).

With regard to goods processed for export, if they are exported on the spot (they are delivered and received within the Vietnamese territory), they shall be also exempt from export duty.

Import duty on materials for goods manufactured for export shall be also exempt regardless of hiring the processing.

This Decree takes effect from April 25th, 2021.

The following regulations of Decree No. 134/2016/ND-CPstatus2 are annulled: Point c Clause 3 Article 8, Point b Clause 4 Article 20, Clause 1 Article 29; the phrase: "(đối với trường hợp miễn thuế trước khi làm thủ tục hải quan) hoặc Mẫu số 03b tại Phụ lục VII ban hành kèm theo Nghị định này (đối với trường hợp đề nghị miễn thuế sau khi làm thủ tục hải quan" (“(if duty exemption is granted before customs procedures are completed) or Form 03b in Appendix VII enclosed herewith (if duty exemption is applied for after customs procedures is completed”) in Point a Clause 3 of Article 20; the phrase “Trường hợp đề nghị miễn thuế trước khi làm thủ tục hải quan” (“If duty exemption is applied for before customs procedures are completed”) in Point a Clause 4 of Article 20; the phrase "khoản 2 Điều 8" (“Clause 2 Article 8") in Clause 4 of Article 31; the phrase “Trường hợp hàng hóa thuộc diện được hoàn thuế nhưng chưa nộp thuế hoặc không phải nộp thuế theo quy định tại Điều 19 Luật Thuế xuất khẩu, thuế nhập khẩu, hồ sơ, thủ tục thực hiện như hồ sơ, thủ tục hoàn thuế” (“If the goods are eligible for duty refund but duty has not been paid or is cancelled as prescribed in Article 19 of the Law on Export and Import Duties, documents and procedures are the same as those for duty refund”) in Clause 3 Article 33, Clause 3 Article 34, Clause 3 Article 35, Clause 6 Article 36, Clause 4 Article 37.

The following Circulars are annulled: Circular No. 90/2011/TT-BTCstatus1 dated June 20th, 2011; Circular No. 201/2012/TT-BTCstatus1 dated November 16th, 2012; Circular No. 81/2013/TT-BTCstatus1 dated June 19th, 2013; Circular No. 116/2013/TT-BTCstatus1 dated August 20th, 2013.

Article 5 of Circular No. 83/2016/TT-BTCstatus2 dated June 17th, 2016 is annulled.

All forms in relation to duty exemption, duty reduction, duty refund, duty cancellation at Annex VII of Decree No. 134/2016/ND-CPstatus2 shall be replaced by those at Annex VII of this Decree.

Appendix VIIa regarding declaration criteria for imports, exports and Appendix VIII regarding List of unprocessed agricultural products are added.

Notes
Please be informed that the attached forms are neither translated nor included in the English file.
Admin_05

Related documents

Penalty document

Unknown

Information

Effective Date 25-Apr-2021
ExpiredDate Unknown
Published Vietlaw's Newsletter No. 502

Files attachment

enflag pdficon ND18_11032021CP[ENGLISH].pdf

Timeline

Import and export duties

blue-check Cane sugar products imported from August 8th, 2022 shall be imposed anti-dumping duty and countervailing duty
blue-check Import, export duties on leased, lent machinery shall not be exempt
blue-check Cases entitled to refund of import/export duty
blue-check Regarding determination of value of repurposed goods
blue-check Extending the investigation into imposition of anti-dumping duty on cane sugar products to July 21st, 2022
blue-check Regarding import duty exemption with regard to goods imported for processing under contract
blue-check Rules on application of anti-dumping and countervailing duties under the RCEP Agreement
blue-check Surcharges for transportation of goods from checkpoints to foreign countries shall be exempt from export duty
blue-check Schedule on problem resolutions regarding amendments to policies on import and export duties
blue-check Rules of imposition of anti-dumping, countervailing duties on goods imported from the United Kingdom of Great Britain
red-check Polyester yarn products shall be officially imposed anti-dumping duty from October 16th, 2021
blue-check Regarding selection to apply FTA
blue-check Regarding export duties on goods manufactured for export
blue-check Regarding export duty upon hiring processing of scrap outside Vietnam
blue-check From June 16th, 2021: Sugar products imported from Thailand shall be imposed official anti-dumping and countervailing duties
blue-check It is allowable making additional declaration for enjoyment of UKVFTA duty for goods imported from January 1st, 2021
blue-check Amendments to policies on import and export duties
blue-check Imported goods originated in New Caledonia (France) shall be entitled to MFN duty
blue-check Goods imported on the spot under designation of foreign party are not eligible for ATIGA duty
blue-check “Refined sugar” must have C/O form AANZ to enjoy AANZFTA duty