Order No. 15/2005/L-CTN promulgating the Law on Import Tax and Export Tax. Pays/Territoire Viet Nam Type du document Législation Date 2005 Source FAO, FAOLEX Sujet Général Mot clé Taxe/impôt Infractions/sanctions Commerce international Aire géographique Asie, East Asian Seas, Asie du Sud-Est Résumé 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. Texte intégral Anglais Site web www.dncustoms.gov.vn Références - Législation Implementé par Decree No. 134/2016/ND-CP guiding the implementation of the implementation of the Law on Import & Export taxes. Législation | Viet Nam | 2016 Mot clé: Taxe/impôt, Commerce international 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. Législation | Viet Nam | 2012 Mot clé: Commerce international, Taxe/impôt Source: FAO, FAOLEX