Normally, when importing and exporting goods, you will have to pay import and export tax to the state according to the provisions of the import and export tariff. However, there are also some cases of exemption from import-export tax.
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To facilitate the process of looking up imported and exported goods, are they exempt from import or export tax? If yes, what are the conditions for tax exemption and what are the customs procedures?
I.For export goods; import; temporary import for re-export or temporary export for re-import
1. Raw materials, supplies, components, semi-finished products and finished products imported for the production of goods for export
2. Goods temporarily imported for re-export or temporarily exported for re-import within a certain period of time
3. Goods imported to create fixed assets of beneficiaries of investment incentives
4. Goods imported to serve oil and gas activities
5. Goods imported to serve shipbuilding and shipbuilding for export
6. Goods imported for scientific research and technological development
7. Imported goods directly serving security and defense
8. Specialized imported goods directly serving education
9. Goods imported and exported to protect the environment
10. Goods imported for non-commercial purposes
11. Goods exported or imported to serve the purpose of ensuring social security, overcoming consequences of natural disasters, disasters, epidemics and other special cases
12. Plant varieties, livestock breeds, fertilizers, plant protection drugs
13. Goods imported for money printing and minting activities
II. For processed, recycled and assembled goods
14. Goods imported for processing, processed products for export under processing contracts
15. Goods exported for processing, processed products imported under processing contracts
16. Goods manufactured, processed, recycled or assembled in a non-tariff zone
III.For raw materials, supplies and components that cannot be produced domestically
17. Raw materials, supplies and components are exempt from import tax for a period of 5 years
18. Raw materials, supplies and components imported for manufacturing and assembling medical equipment
19. Raw materials, supplies and components imported directly for the production of information technology products, digital content, and software
20. Imported spare parts and components that cannot be produced in the country can be used for projects of manufacturing and assembling public passenger transport vehicles by bus.
IV.For other cases
21. Goods of foreign organizations and individuals enjoy privileges and immunities
22. Luggage of people on exit or entry
23. Moveable property
24. Gifts, gifts
25. Goods bought, sold and exchanged by border residents
26. Goods imported and exported under international treaties, goods with minimum value, goods sent via express delivery service
27. Exported goods are environmentally friendly products
28. Exported goods are python skins derived from breeding
29. Export goods are agarwood products produced and created from planted Do Bau tree
30. Raw material gold for export and import of the State Bank of Vietnam
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