IMPORT AND EXPORT TAX SCHEDULE 2023
Import and export tax is an indirect tax, collected on goods that are allowed to be exported and imported across the border of Vietnam, independent of the tax law system of Vietnam and other countries in the world. Import and export tax is currently of interest to many businesses and organizations engaged in import and export activities. This is a tax with a special role and many special points that need attention. Below is the content that Real Logistics will provide information so that readers can download the 2023 import and export tax schedule (updated July 2023) fully and accurately.
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1. Import and export tax schedule updated 7/2023
Content updated on 07/11/2023 includes:
a. Regular import tariff according to Decision No. 15/2023/QD-TTg
b. Preferential import tariff schedule according to Decree No. 26/2023/ND-CP
c. Export tax schedule according to Decree 26/2023/ND-CP
d. Value added tax reduction according to Decree 44/2023/ND-CP
e. New commodity management policies of the Government and Ministries and Branches
Content updated on 07/12/2023 includes:
a. VAT rate column and “VAT reduction” column to minimize the need to look up appendices.
b. Add column: “VAT reduction details”
c. 3 appendices I, II, IIIa, IIIb integrated in the Tariff file
Online link:
Import-Export Tariff updated on July 11, 2023
Import-Export Tariff updated on July 12, 2023
Link to download Excel file: Import-Export Tax Schedule updated on July 11, 2023
See also:
Import-Export Tariff 2023 (January 2023) (Excel File)
Import-Export Tariff 2023 (January 2023) (Online Link)
2. Contents of the 2023 import-export tax schedule file (updated July 2023)
- List of import and export goods according to current regulations
- Information searched on the tax schedule includes the following operations: Export Tax Schedule, Regular Import Tax Schedule, Preferential Import Tax Schedule, VAT Tax Schedule, Special Consumption Tax Schedule, Environmental Protection Tax Schedule & 12 Special Preferential Import Tax Schedules, Preferential Exports of Vietnam participating in bilateral and multilateral trade agreements.
- Specific commodity rules attached to special preferential import tax schedules.
- Summary of 55 types of management policies applied to imported and exported goods into the Vietnamese market applied to each commodity.
3. Explanation of symbols
When looking at the tax table, if you look up the same item through the VAT column, you will see the tax rate marked (*) in the Value Added Tax column, meaning that the above items are not subject to value added tax.
⇒ Symbol (5) in the tax table column specifies items subject to the VAT rate of 5% at the import, production or commercial stage. In case an enterprise or cooperative pays VAT by the deduction method and sells raw natural rubber latex to an enterprise or cooperative at the commercial stage and is subject to the value added tax rate of 5%.
=> The symbol (*,5) in the tax rate column in the Value Added Tax Schedule stipulates that goods are not subject to value added tax at the self-production, fishing and sale stages, at the import stage and the value added tax rate is 5% at the commercial business stage, except for the cases stated in Point b, Clause 3, Article 4 of Circular 83/2014/TT-BTC.
⇒ The symbol (*,10) in the tax rate column in the Value Added Tax Schedule specifies imported gold in the form of bars or pieces that have not been processed into fine art products, jewelry or other products (group 71.08) and are not subject to value added tax at the import stage but are subject to value added tax at the production, processing or trading stages with a value added tax rate of 10%.
⇒ The symbol (*) in the columns of special preferential import tax indicates that imported goods are not entitled to special preferential tax rates.
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