Order No. 15/2005/L-CTN promulgating the Law on Import Tax and Export Tax. Country/Territory Viet Nam Document type Legislation Date 2005 Source FAO, FAOLEX Subject General Keyword Tax/levy Offences/penalties International trade Geographical area Asia, East Asian Seas, South-Eastern Asia Abstract This Law provides for import tax and export tax applicable to goods imported or exported through Vietnam’s border-gates or borders; goods sold, purchased or exchanged by border residents and other sold, purchased or exchanged goods, which are considered import or export goods. Full text English Website www.dncustoms.gov.vn References - Legislation Implemented by Decree No. 134/2016/ND-CP guiding the implementation of the implementation of the Law on Import & Export taxes. Legislation | Viet Nam | 2016 Keyword: Tax/levy, International trade Source: FAO, FAOLEX Circular No. 201/2012/TT-BTC of the Ministry of Finance guiding tax policy for agricultural products which have not yet processed, with investment support of Vietnamese party, planted in Cambodia and imported into Vietnam. Legislation | Viet Nam | 2012 Keyword: International trade, Tax/levy Source: FAO, FAOLEX