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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