Consolidated text 06/VBHN-BTC 2022 (Amending Decree 134/2016/ND-CP)

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(English – Tiếng Anh)

CONSOLIDATED TEXT 06/VBHN-BTC

April 12, 2022

On Decree^[i] detailing a number of articles of, and providing measures to implement, the Law on Import Duty and Export Duty[ii]

The Government’s Decree No. 134/2016/ND-CP of September 1, 2016, detailing a number of articles of, and providing measures to implement, the Law on Import Duty and Export Duty, which takes effect on September 1, 2016, is amended and supplemented by:

The Government’s Decree No. 18/2021/ND-CP of March 11, 2021, amending and supplementing a number of articles of the Government’s Decree No. 134/2016/ND-CP of September 1, 2016, detailing a number of articles of, and providing measures to implement, the Law on Import Duty and Export Duty, which takes effect on April 25, 2021.

Pursuant to the June 19, 2015 Law on Organization of the Government;

Pursuant to the April 6, 2016 Law on Import Duty and Export Duty;

Pursuant to the June 23, 2014 Law on Customs;

Pursuant to the November 26, 2014 Law on Investment;

Pursuant to the November 29, 2006 Law on Tax Administration;

Pursuant to the November 20, 2012 Law Amending and Supplementing a Number of Articles of the Law on Tax Administration;

Pursuant to the April 6, 2016 Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax, the Law on Excise Tax and the Law on Tax Administration;

At the proposal of the Minister of Finance;

The Government promulgates the Decree detailing a number of articles of, and providing measures to implement, the Law on Import Duty and Export Duty.^[iii]

Chapter I. GENERAL PROVISIONS

Article 1. Scope of regulation and subjects of application

1. This Decree prescribes dutiable objects; application of import duty and export duty rates, time limits for duty payment for imported and exported goods, and import duty and export duty exemption, reduction and refund.

2. This Decree applies to:

a/ Duty payers specified in the Law on Import Duty and Export Duty;

b/ Customs offices, customs officers;

c/ Organizations and individuals with rights and obligations related to imported or exported goods;

d/ Agencies and organizations related to the implementation of the Law on Import Duty and Export Duty.

Article 2. Dutiable objects

1. Goods imported or exported through Vietnam’s border gates or border.

2. Goods exported from the domestic market to export processing enterprises and into export processing zones, tax-suspension warehouses, bonded warehouses or other non-tariff zones in accordance with Clause 1, Article 4 of the Law on Import Duty and Export Duty; goods imported into the domestic market from export processing enterprises, export processing zones, tax-suspension warehouses, bonded warehouses or other non-tariff zones in accordance with Clause 1, Article 4 of the Law on Import Duty and Export Duty.

3. Goods imported or exported on the spot referred to in Clause 3, Article 2 of the Law on Import Duty and Export Duty, which must comply with the Government’s Decree No. 08/2015/ND-CP of January 21, 2015, detailing, and providing measures to implement, the Customs Law regarding customs procedures and customs inspection, supervision and control.

4. Goods of export processing enterprises exercising their import, export and distribution rights referred to in Clause 3, Article 2 of the Law on Import Duty and Export Duty, which are those imported or exported by export processing enterprises to exercise their import, export and distribution rights in accordance with the laws on commerce and investment.

Article 3. Application of duty rates to imported and exported goods

1.^[iv] Duty rates for goods imported or exported via a border gate or across the border of Vietnam and goods imported or exported on the spot must comply with Articles 5, 6 and 7 of the Law on Import Duty and Export Duty. The application of duty rates to goods imported or exported on the spot must comply with Clause 3 of this Article.

2. In case the preferential duty rate for a commodity item specified in the Export Tariff or Preferential Import Tariff is lower than the special preferential duty rate specified in the Special Preferential Import or Export Tariff, the preferential duty rate shall apply.

In case a duty payer has paid an import duty at a special preferential duty rate higher than the preferential import rate, the overpaid duty amount shall be handled in accordance with the law on tax administration.

3.^[v] Application of duty rates to goods imported or exported on the spot

a/ Goods exported on spot are subject to the export duty rates specified in the Government’s Decree No. 122/2016/ND-CP of September 1, 2016, on the Export Tariff, the Preferential Import Tariff and the List of commodity items and their specific duty rates, compound duty rates and out-of-quota import duty rates (below referred to as Decree No. 122/2016/ND-CP), the Government’s Decree No. 57/2020/ND-CP of May 25, 2020, amending and supplementing a number of articles of Decree No. 122/2016/ND-CP, and the Government’s Decree No. 125/2017/ND-CP of November 16, 2017, amending and supplementing a number of articles of Decree No. 122/2016/ND-CP (below referred to as Decree No. 57/2020/ND-CP), and documents revising or replacing these Decrees (if any).

b/ Goods imported on the spot (excluding goods imported on the spot from non-tariff zones specified at Point c of this Clause) are eligible for preferential import duty rates specified in Decree No. 125/2017/ND-CP, Decree No. 57/2020/ND-CP and documents revising or replacing these Decrees (if any).

c/ Goods that originate from countries, groups of countries or territories applying the most-favored nation treatment in trade relations with Vietnam and are imported on the spot from non-tariff zones into the domestic market; and goods that are produced, processed, recycled or assembled in non-tariff zones but do not meet conditions for entitlement to special preferential import duty rates and are imported on the spot from non-tariff zones into the domestic market are eligible for preferential import duty rates specified in Decree No. 125/2017/ND-CP, Decree No. 57/2020/ND-CP and documents revising or replacing these Decrees (if any).

Goods that originate from countries, groups of countries or territories having reached agreements on special preferential import duty in trade relations with Vietnam, are imported on the spot from non-tariff zones into the domestic market and meet other conditions for entitlement to special preferential import duty rates; and goods that are produced, processed, recycled or assembled in non-tariff zones, meet conditions for application of special preferential import duty rates, and are imported on the spot from a non-tariff zone into the domestic market will be eligible for special preferential import duty rates specified in the Government’s Decrees on the Special Preferential Import Tariff for implementation of treaties to which the Socialist Republic of Vietnam is a contracting party.

Goods that neither originate from countries, groups of countries or territories applying the most-favored nation treatment nor meet conditions for entitlement to special preferential import duty rates, and are imported on the spot from non-tariff zones into the domestic market will be subject to ordinary import duty rates specified at Point c, Clause 3, Article 5 of Law No. 107/2016/QH13 on Import Duty and Export Duty and the Prime Minister’s Decisions on the application of ordinary duty rates to imported goods.

d/ On-spot imported goods on the List of commodity items subject to tariff-rate quotas must comply with provisions on the List of commodity items subject to tariff-rate quotas and their import duty rates in Decree No. 125/2017/ND-CP, Decree No. 57/2020/ND-CP and documents revising or replacing these Decrees (if any).

Article 4. Duty payment time limits, guarantee and deposit for payable duty amounts

1. The duty payment time limits specified in Article 9 of the Law on Import Duty and Export Duty shall apply to dutiable imported and exported goods in accordance with tax laws.

2. Guarantee for duty payment for imported and exported goods shall be provided in either of the two forms: separate guarantee or joint guarantee.

a/ Separate guarantee means the guarantee committed by a credit institution operating under the Law on Credit Institutions for the fulfillment of the duty payment obligation for a single import or export customs declaration;

b/ Joint guarantee means the guarantee committed by a credit institution operating under the Law on Credit Institutions for the fulfillment of the duty payment obligation for two or more import or export customs declarations at one or more than one Customs Branch. Joint guarantee may be reconciled and restored corresponding to paid duty amounts.

c/ In case a duty payer fails to pay a duty and late-payment interest (if any), past the guarantee period for a declaration, a credit institution that has committed to provide separate guarantee or joint guarantee shall, on behalf of the duty payer, fully pay the duty and late-payment interest into the state budget on the basis of information on the customs e-data processing system or according to the customs office’s notice;

d/ Contents of a letter of guarantee, submission of letters of guarantee, and inspection, monitoring and processing of letters of guarantee must comply with the law on tax administration.

3. If a duty payer wishes to make a deposit to secure import duty payment for goods temporarily imported for re-export within the period of temporary import pending re-export (including extended time), the duty payer shall deposit a money amount equal to the import duty amount imposed on the goods into the customs office’s deposit account at the State Treasury.

Refund of deposit amounts must comply with the provisions of the law on tax administration on refund of overpaid tax, late-payment interest and fine amounts.

4. Past the storage period, if an enterprise fails to re-export the temporarily imported goods out of Vietnam, the customs office shall transfer the deposit amount from its deposit account to the state budget; in case of guarantee, the guarantee-providing credit institution shall pay a money amount equal to the import duty amount into the state budget on the basis of information on the customs e-data processing system or according to the customs office’s notice.

Chapter II. DUTY EXEMPTION, REDUCTION AND REFUND

Article 5. Duty exemption for goods of foreign organizations and individuals entitled to privileges and immunities

1. Goods of foreign organizations and individuals entitled to privileges and immunities are entitled to import duty exemption under Clause 1, Article 16 of the Law on Import Duty and Export Duty, specifically:

a/ Diplomatic and consular agencies may import and temporarily import free of duty goods on the list and within the quotas specified in Appendix I to this Decree. Diplomats and consuls may import and temporarily import free of duty goods on the list and within the quotas specified in Appendix II to this Decree. Technical-administrative staffs of diplomatic agencies and consular staffs of consular agencies may import and temporarily import free of duty goods on the list and within the quotas specified in Appendix III to this Decree.

b/ Representative offices of international organizations belonging to the United Nations system and their officers may import and temporarily import free of duty goods on the list and within the quotas specified in Appendices I and II to this Decree.

c/ Representative offices of international organizations outside the United Nations system and their staff members are entitled to import duty exemption in accordance with relevant treaties to which the Socialist Republic of Vietnam is a contracting party.

d/ Representative offices of non-governmental organizations and their staff members are entitled to import duty exemption in accordance with agreements between the Vietnamese Government and these organizations.

2. Those specified at Points a and b, Clause 1 of this Article may import free of duty liquor, beer and cigarettes in excess of the quotas specified in Appendix I to this Decree to serve diplomatic activities. The duty-free quotas of liquor, beer and cigarettes must comply with the Ministry of Foreign Affairs’ certification.

3.^[vi] In addition to the commodity items specified in Appendices I, II and III to this Decree, the subjects specified at Points a and b, Clause 1 of this Article may import free of duty other essentials to serve their work. Categories and limits of duty-free goods must comply with the Ministry of Foreign Affairs’ certification.

4. In case a treaty or an agreement between the Vietnamese Government and a foreign non-governmental organization specified at Point c or d, Clause 1 of this Article contains provisions on duty exemption but does not specify the duty-free goods categories and quotas, the Ministry of Finance shall reach agreement with the Ministry of Foreign Affairs on the duty-free goods categories and quotas and report such to the Prime Minister for decision.

The duty-free goods categories and quotas referred to this Clause must not exceed those provided in Appendices I, II and III to this Decree.

5. The agencies specified at Points a and b, Clause 1 of this Article may temporarily import automobiles or motorcycles to replace automobiles or motorcycles already temporarily imported within quotas only after completing procedures for re-export, destruction or transfer of the temporarily imported ones.

The individuals specified at Points a and b, Clause 1 of this Article may temporarily import free of duty automobiles or motorcycles to replace automobiles or motorcycles temporarily imported within quotas only after completing procedures for re-export or destruction of the temporarily imported ones.

6.^[vii] A dossier of request for duty exemption must comprise:

a/ A customs dossier as prescribed by the customs law, except duty-free goods purchased at duty-free shops;

b/ Quota books for duty-free goods for the duty-free goods specified in Clause 8 of this Article: 1 copy each, unless the books have been updated to the Vietnam National Single Window;

c/ Documents proving the completion of the re-export, destruction or transfer, for the cases specified in Clause 5 of this Article: 1 copy each;

d/ The Ministry of Foreign Affairs’ written certification, for the cases specified in Clauses 2 and 3 of this Article: 1 copy;

dd/ The Prime Minister’s decision on duty exemption, for the case specified in Clause 4 of this Article: 1 copy.

7.^[viii] Procedures for duty exemption must comply with Article 31 of this Decree.

a/ For the case specified in Clause 2 of this Article: A foreign organization shall send to the Ministry of Foreign Affairs a written request for certification of duty exemption for liquor, beer and cigarettes imported in excess of duty-free allowances, made according to Form No. 02a provided in Appendix VII to this Decree. Within 5 working days after receiving such request, the Ministry of Foreign Affairs shall issue a written certification of the list of liquor, beer and cigarettes imported in excess of duty-free allowances, made according to Form No. 02b provided in Appendix VII to this Decree, or a notice of refusal, clearly stating the reason for refusal. Customs offices shall base on the dossier specified in Clause 6 of this Article to effect duty exemption.

b/ For the case specified in Clause 3 of this Article: A foreign organization or individual shall send to the Ministry of Foreign Affairs a written request for certification of categories and limits of goods imported free of duty to serve its/his/her work, made according to Form No. 02c provided in Appendix VII to this Decree. Within 5 working days after receiving such request, the Ministry of Foreign Affairs shall send a written certification of categories and limits of essentials imported free of duty to serve its/his/her work, made according to Form No. 02d provided in Appendix VII to this Decree, or a notice of refusal, clearly stating the reason for refusal. Customs offices shall base on the dossier specified in Clause 6 of this Article to effect duty exemption.

c/ For the case specified in Clause 4 of this Article

A foreign organization or individual shall send to the Ministry of Finance a written request for certification of categories and limits of goods imported free of duty under a treaty or an agreement between the Vietnamese Government and a foreign non-governmental organization, made according to Form No. 02e provided in Appendix VII to this Decree. Within 10 days after receiving the request, the Ministry of Finance shall reach agreement with the Ministry of Foreign Affairs on the categories and limits of goods imported free of duty under such treaty or agreement.

Within 10 days after receiving the Ministry of Foreign Affairs’ document, the Ministry of Finance shall report to the Prime Minister for decision the categories and limits of duty-free goods. The Prime Minister shall consider and issue a decision on import duty exemption, made according to Form No. 02g provided in Appendix VII to this Decree, to the concerned foreign organization or individual. Customs offices shall base on the dossier specified in Clause 6 of this Article to effect duty exemption.

Customs offices which carry out customs procedures shall monitor the import and export of goods within duty-free allowances by electronic mode. In case a customs office cannot do so, duty payers shall submit 1 copy and produce the original quota book for duty-free goods to the customs office for monitoring and reconciliation.

8.^[ix] Procedures for issuance of quota books for duty-free goods or addition of duty free allowances to quota books for duty-free goods

a/ A dossier of request for issuance of a quota book for duty-free goods or addition of duty free allowances to the quota book for duty-free goods for an agency or organization must comprise:

A request for issuance of a quota book for duty-free goods or addition of duty-free allowances to the quota book for duty-free goods, made according to Form No. 01 or Form No. 01a provided in Appendix VII to this Decree;

A notice of the establishment of a representative agency in Vietnam in case of requesting the first-time issuance of a quota book for duty-free goods: 1 copy;

Documents proving the completion of the re-export, destruction or transfer in case the subject specified at Point a or b, Clause 1 of this Article requests addition of automobiles or motorcycles to the quota book for duty-free goods: 1 copy;

The relevant treaty or agreement between the Vietnamese Government and the concerned foreign non-governmental organization that contains provisions on categories and limits of duty-free allowances: 1 copy;

The Prime Minister’s decision on duty exemption in case the relevant treaty or agreement between the Vietnamese Government and the concerned foreign non-government organization does not specify categories and limits of duty-free allowances (for the subjects specified at Points c and d, Clause 1 of this Article): 1 copy.

b/ A dossier of request for issuance of a quota book for duty-free goods or addition of duty free allowances to the quota book for duty-free goods for an individual must comprise:

The original request for issuance of a quota book for duty-free goods or addition of duty-free allowances to the quota book for duty-free goods, made according to Form No. 02 or Form No. 02i provided in Appendix VII to this Decree: 1 original;

The identity card issued by the Ministry of Foreign Affairs, for the subjects specified at Points a and b, Clause 1 of this Article: 1 copy;

Documents proving the completion of the re-export, destruction or transfer in case the subject specified at Point a or b, Clause 1 of this Article requests the addition of automobiles or motorcycles to the quota book for duty-free goods: 1 copy;

The work permit or another paper of equivalent validity, issued by a competent agency, for staff members of international organizations and non-governmental organizations (for the subjects specified at Points c and d, Clause 1 of this Article): 1 copy;

The relevant treaty or agreement between the Vietnamese Government and the concerned foreign non-governmental organization that contains provisions on categories and limits of duty-free allowances: 1 copy;

The Prime Minister’s decision on duty exemption in case the relevant treaty or agreement between the Vietnamese Government and the concerned foreign non-government organization does not specify categories and limits of duty-free allowances (for the subjects specified at Points c and d, Clause 1 of this Article): 1 copy.

c/ Competence to issue quota books for duty-free goods and add duty-free allowances  to quota books for duty-free goods:

The Directorate of State Protocol under the Ministry of Foreign Affairs or an agency authorized by the Ministry of Foreign Affairs shall grant quota books for duty-free goods, made according to Form No. 02h1, Form No. 02h2 or Form No. 02h3 provided in Appendix VII to this Decree, to the organizations and individuals specified at Points a and b, Clause 1 of this Article within 5 working days after receiving a complete dossier.

Customs Departments of provinces, inter-provincial regions, or centrally run cities (below referred to as provincial-level Customs Departments) where the agencies and organizations specified at Points c and d, Clause 1 of this Article are headquartered shall issue quota books for duty-free goods, made according to Form No. 02h4 or Form No. 02h5 provided in Appendix VII to this Decree, to the organizations and individuals specified at Points c and d, Clause 1 of this Article within 5 working days after receiving a complete dossier.

The Ministry of Foreign Affairs shall continue to monitor and issue quota books for duty-free goods to the subjects entitled to privileges and immunities specified at Point c, Clause 1 of this Article that have been issued such books by the Ministry of Foreign Affairs before the effective date of this Decree.

After issuing quota books for duty-free goods, the issuing agencies specified at this Point shall update information on such books to the General Department of Vietnam Customs via the Vietnam National Single Window.

Article 6. Duty exemption for luggage of persons on entry or exit

1. A person entering the country with a passport or passport substitute (excluding laissez-passers used for entry and exit) granted by a competent Vietnamese or foreign state agency and having carry-on luggage and/or luggage consigned before or after his/her trip is entitled to import duty exemption per entry within the following quotas:

a/ 1.5 liters of liquor containing more than 20% alcohol by volume or 2 liters of liquor containing below 20% alcohol or 3 liters of alcoholic beverage or beer;

In case such person carries liquor contained in a bottle, keg, jar or can (below referred to as bottle) of a volume exceeding the prescribed volume by no more than 1 liter, the whole bottle is entitled to duty exemption. The excessive volume that is greater than 1 liter is liable to duty in accordance with law;

b/ 200 cigarettes or 250 grams of shredded tobacco or 20 cigars;

c/ Personal articles with quantities and of types suitable to the purpose of the trip;

d/ Items other than those specified at Points a, b and c of this Clause (outside the lists of goods banned from import, suspended from import or subject to conditional import) with a total customs value not exceeding VND 10,000,000;

In case the customs value of these items exceeds the above quota, the person on entry may choose which items to be exempt from duty if his/her luggage contains more than one item.

2. Aircraft operators and cabin crew members of international flights; train operators and attendants on international trains; officers and crewmen on seagoing ships; drivers and Vietnamese workers working in countries that share land borders with Vietnam are entitled to the duty-free luggage quotas prescribed at Points a, b and d, Clause 1 of this Article for every 90 days rather than per entry. The quotas specified at Points a, b and d, Clause 1 of this Article do not apply to persons aged under 18.

3. Persons leaving the country with passports or passport substitutes granted by competent Vietnamese or foreign authorities whose carry-on luggage and/or luggage consigned before or after their trips do not contain goods on the lists of goods banned from export, temporarily suspended from export or subject to conditional export, are entitled to export duty exemption without any quotas.

4. Duty exemption dossiers are the customs dossiers prescribed by the customs law.

5. Procedures for duty exemption must comply with Article 31 of this Decree.

Article 7. Duty exemption for movables

1. Organizations and individuals having movables defined in Clause 20, Article 4 of the Customs Law entitled to import duty or export duty exemption under Clause 2, Article 6 of the Law on Import Duty and Export Duty include:

a/ Foreigners and overseas Vietnamese entering Vietnam to work or study for 12 months or more;

b/ Vietnamese organizations and individuals returning to the country after having operated or worked for 12 months or more in a foreign country; 

c/ Overseas Vietnamese citizens having registered permanent residence in Vietnam for the first-time import of movables.

2. For each organization or individual, the import duty-free quota for each movable (used or brand-new personal items used for work and daily-life activities, except automobiles and motorcycles) is 1 piece or set.

For agencies and organizations that have their operating expenses covered by the state budget, the Ministry of Finance shall decide on duty exemption for their movables that exceed duty-free quotas on a case-by-case basis.

3. A dossier of request for duty exemption must comprise:

a/ A customs dossier as prescribed by the customs law;

b/ The work permit or document of equivalent validity granted by a competent agency, for foreigners and overseas Vietnamese entering Vietnam to work for at least 12 months: 1 copy^[x];

c/ A document proving the completion of operation or expiration of the overseas working period, for Vietnamese organizations and citizens returning to the country after having operated in a foreign country for at least 12 months: 1 copy^[xi];

d/ The passport (bearing an entry stamp affixed by the border-gate immigration management unit or with a loose-leaf visa bearing an entry stamp affixed by the border-gate immigration management unit, for those who are granted loose-leaf visas) or a valid passport substitute (bearing an entry stamp affixed by the border-gate immigration management unit), for overseas Vietnamese having registered permanent residence in Vietnam: 1 copy^[xii];

dd/ The permanent residence registration book granted by a public security agency and showing the permanent residence address in the foreign country, for overseas Vietnamese having registered permanent residence in Vietnam: 1 notarized or certified copy;

e/ The Minister of Finance’s decision on duty exemption for movables in excess of duty-free quota: 1 original.

4. Procedures for duty exemption must comply with Article 31 of this Decree.

Article 8. Duty exemption for presents and gifts

1. Presents and gifts entitled to duty exemption under Clause 2, Article 16 of the Law on Import Duty and Export Duty are commodity items outside the List of goods banned from import or export or temporarily suspended from import or export and the List of exercise tax-liable commodity items (excluding excise tax-liable presents and gifts for security and defense purposes) as prescribed by law.

2. Duty-free quotas:

a/ Presents and gifts given by foreign organizations or individuals to Vietnamese organizations or individuals; presents and gifts given by Vietnamese organizations or individuals to foreign organizations or individuals with a customs value not exceeding VND 2,000,000 or with a customs value exceeding VND 2,000,000 and a total payable duty amount not exceeding VND 200,000, are entitled to duty exemption for at most 4 times per year;

b/^[xiii] The duty-free limits for presents and gifts given by foreign organizations or individuals to Vietnamese agencies and organizations which have their operating expenses covered by the state budget in accordance with the law on the state budget and are permitted by competent agencies to receive presents and gifts given for humanitarian or charity purposes are the whole value of such presents and gifts and do not exceed 4 times per year.

c/ Medicines and medical equipment for treatment of diseases on the list of fatal diseases in Appendix IV to this Decree given by foreign organizations and individuals as presents or gifts to Vietnamese individuals which have a customs value not exceeding VND 10,000,000, are entitled to duty exemption for at most 4 times per year.

3. A dossier of request for duty exemption must comprise:

a/ A customs dossier as prescribed by the customs law;

b/ The gift agreement, in case the recipient is an organization: 1 copy^[xiv].

In case the recipient is an individual, he/she shall declare accurately and truthfully on the customs declaration that the imported or exported goods are gifts or presents; and declare the name and address of the gift giver or recipient in the foreign country, and shall take responsibility before law for his/her declaration;

c/^[xv] (annulled);

d/ The managing agency’s written permission for receipt of duty-free goods for use and^[xvi] a document proving that the gift recipient is an agency or organization having its operating expenses covered by the state budget, for gifts and presents of agencies and organizations which have their operating expenses covered by the state budget: 1 original;

dd/ Document of the concerned provincial-level People’s Committee chairperson or managing ministry or sector, for presents and gifts for humanitarian or charity purposes: 1 original.

4. Procedures for duty exemption must comply with Article 31 of this Decree.

Article 9. Duty exemption for goods traded or bartered by border residents

1. Goods on the Ministry of Industry and Trade-promulgated list of goods serving production and consumption by border residents, which are purchased, sold or bartered by border residents within the quotas specified in Appendix V to this Decree, are entitled to duty exemption under Clause 3, Article 16 of the Law on Import Duty and Export Duty.

For goods that are purchased and transported within the duty-free quotas but are not used for production or consumption by border residents, duty shall be declared and paid in accordance with regulations.

2. For imported or exported goods of traders of neighboring countries that are permitted to do business at border markets, import duty or export duty shall be paid in accordance with regulations.

3. A dossier of request for duty exemption must comprise:

a/ A customs dossier as prescribed by the customs law;

b/ The border laissez-passer or citizen identity card: To produce the original.

4. Procedures for duty exemption must comply with Article 31 of this Decree.

Article 10. Duty exemption for goods imported for export processing and for processed products for export

1. Goods imported for export processing and processed products for export under processing contracts which are entitled to import duty or export duty exemption under Clause 6, Article 16 of the Law on Import Duty and Export Duty include:

a/ Imported raw materials, semi-finished products, supplies (including also supplies for production of packaging or packaging of export products) and components which directly constitute export products or are directly used in the export production but are not directly transformed into goods, including also raw materials, supplies and components imported by processing parties themselves for performing processing contracts;

b/ Imported goods which are used as samples only but not for trading, barter or consumption;

c/ Machinery and equipment which are imported to serve processing activities as agreed in processing contracts;

d/ Finished products which are imported for being attached to or packed with processed products into goods in complete sets for export as stated in processing contracts or processing contract annexes, and are managed like raw materials and supplies imported for processing;

dd/ Components and spare parts which are imported for provision of warranty for processed products for export as in stated in processing contracts or processing contract annexes, and are managed like raw materials and supplies imported for processing;

e/ Goods which are imported for processing but permitted to be destroyed in Vietnam and have actually been destroyed.

Duty exemption for goods imported for processing but later used as presents or gifts must comply with Article 8 of this Decree.

Upon expiration of the performance duration of a processing contract, goods which are imported for processing and remain unused shall be re-exported. In case such goods are not re-exported, duty shall be declared and paid in accordance with regulations;

g/^[xvii] Processed products for export overseas or export to non-tariff zones or on the spot to organizations or individuals in Vietnam under the assignment of the processing-ordering party.

Processed products for export will be exempt from export duty under this Point if such products are entirely processed from imported goods. When processed products which are made from domestic raw materials and supplies liable to export duty are exported, export duty on the value of the amount of domestic raw materials and supplies constituting the exported products shall be paid at the rate applicable to such raw materials and supplies.

2.^[xviii] Grounds for determining goods’ eligibility for duty exemption:

a/ Duty payers have a processing contract as prescribed in the Government’s Decree No. 69/2018/ND-CP of May 15, 2018, detailing a number of articles of the Law on Foreign Trade Management. Duty payers shall declare on customs declarations the serial number of the processing contract or processing contract annexes.

b/ Duty payers or organizations or individuals to which the duty payers subcontract the export processing own or have the right to use export processing facilities and machinery and equipment at such facilities in Vietnam’s territory and must notify customs offices of information on processing facilities, subcontractors’ processing facilities, processing contracts and subcontractor contracts, and processing contract and subcontractor contract annexes in accordance with the customs law. Duty payers that fail to notify customs offices of information on subcontractors and subcontractor contracts within the time limit specified by the customs law shall only be sanctioned for customs-related administrative violations according to regulations.

c/ In case duty payers (having signed processing contracts) assign part or the whole of imported goods or semi-finished products processed from imported goods specified in Clause 1 of this Article to subcontract one or several stage(s) of export processing to other organizations or individuals meeting the conditions specified at Point b of this Clause and then receive semi-finished products for further processing or finished products for export, they shall be entitled to exemption from import duty on imported goods assigned to subcontractors.

In case duty payers (having signed processing contracts) assign part or the whole of imported goods or semi-finished products processed from imported goods to subcontract the processing to other organizations or individuals in non-tariff zones or overseas, imported goods or semi-finished products assigned to subcontractors will be exempt from export duty. Duty payers shall pay import duty according to Point d, Clause 1, Article 11 of this Decree when importing back to Vietnam products processed by subcontractors overseas or according to Clause 2, Article 22 of this Decree when importing products processed by subcontractors in non-tariff zones to Vietnam’s inland.

d/ Duty payers (having signed processing contracts) shall make account-finalization of the use of imported goods entitled to duty exemption specified by the customs law.

dd/ The quantity of imported goods used to process products that have been exported overseas or exported to non-tariff zones and are entitled to import duty exemption is the quantity of imported goods actually used in processing products that have been exported.

Imported goods used to process products that have been exported on the spot to organizations or individuals in the inland (outside non-tariff zones) and products processed for on-spot import must comply with Points g and h of this Clause.

e/ Goods imported for export processing, scraps and discarded products generated during export processing which are returned to foreign processing-ordering parties will be exempt from import duty and export duty.

Goods imported for export processing, processed products, and scraps and discarded products that are generated during processing and permitted to be destroyed and have actually been destroyed in accordance with the customs law will be exempt from import duty.

In case goods are imported for export processing but products are not exported or goods are imported redundantly and not exported, duty payers shall register a new customs declaration, declare and pay duty to customs offices according to the duty rates and dutiable value of imported goods at the time of registration of the new customs declarations, except cases in which such goods are used as presents or gifts under Article 8 of this Decree.

g/ Imported goods that are used to process on-spot exported goods and entitled to duty exemption are goods actually used to process products that have already been exported on the spot, provided that on-spot exporters notify customs offices of information on the customs declarations of the on-spot imported products for which import procedures have been completed within 15 days after products exported on the spot are cleared from customs procedures; such a notice shall be made according to Form No. 22 provided in Appendix VII to this Decree.

Past the above-said time limit, if on-spot exporters fail to notify customs offices of information on the customs declarations of the products imported on the spot for which import procedures have been completed, on-sport exporters shall register a new customs declaration, declare and pay duty for imported goods that have already been used to process products exported on spot according to the duty rates applicable to and the dutiable value of imported goods at the time of registration of the new customs declaration.

After paying duty and notifying customs offices of information on the customs declarations of the products imported on spot for which import procedures have been completed, their overpaid duty amounts shall be handled the in accordance with the law on tax administration regarding handling of overpaid tax amounts.

h/ Products imported on the spot for which customs declarations are registered by the mode of import for processing will be entitled to exemption from import duty if on-spot importers satisfy the conditions specified at Points a and b of this Clause. For products imported on spot for which customs declarations are registered by other modes, on-spot importers shall declare and pay duty according to the duty rates applicable to and dutiable value of products imported on spot at the time of registration of the on-spot import customs declarations.

In case on-spot importers have paid import duty for goods used for production, business or used goods imported on the spot for export processing and have actually exported products overseas or to non-tariff zones, their paid import duty shall be refunded in accordance with Article 36 of this Decree.

3. Equipment, machinery, raw materials, supplies, components and processed products received from foreign parties as payment for the processing are subject to import duty as prescribed.

4.^[xix] In case scraps and discarded products that are generated during processing and sold to the domestic market will be entitled to import duty exemptionand duty payersshall not berequired to carry out customs procedures but shall declare and pay value-added tax, excise tax and environmental protection tax (if any) to tax offices in accordance with the tax laws.

5.^[xx] Dossiers and procedures for duty exemption must comply with Article 31 of this Decree.

When performing on-spot export procedures for the goods specified in this Article, in addition to duty exemption dossiers specified in Article 31 of this Article, on-spot exporters shall produce concerned foreign organizations’ or individuals’ documents assigning the delivery of goods in Vietnam: 1 copy.

Article 11. Duty exemption for goods exported for processing, and for processed products for import

1. Goods exported for processing and processed products for import under processing contracts which are entitled to import duty or export duty exemption under Clause 6, Article 16 of the Law on Import Duty and Export Duty include:

a/^[xxi] Exported raw materials, supplies and components.

The value or quantity of raw materials, supplies and components actually exported corresponding to the quantity of processed products that are not imported back to the country are subject to export duty at the rate applicable to such raw materials, supplies and components.

Goods exported for processing which are natural resources or minerals, and products with a total value of natural resources or minerals plus energy cost accounting for 51% or more of production costs, and goods (excluding scraps generated from imported goods during export production or processing) exported for processing which are subject to export duty, are not entitled to export duty exemption.

The identification of products with a total value of natural resources or minerals plus energy cost accounting for 51% or more of production costs must comply with the Government’s Decree No. 100/2016/ND-CP of July 1, 2016, detailing and guiding the implementation of a number of articles of the Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax, the Law on Excise Tax and the Law on Tax Administration, and the Government’s Decree No.146/2017/ND-CP of December 15, 2017, amending and supplementing a number of articles of Decree No. 100/2016/ND-CP.

b/ Exported goods which are used as samples only but not used for purchase and sale, barter or consumption;

c/ Machinery and equipment exported to serve processing activities as agreed in processing contracts;

d/ For products which are ordered to be processed overseas, when being imported back to Vietnam, the value of exported raw materials, supplies and components constituting such products are entitled to import duty exemption while the remaining value is subject to import duty at the rate applicable to such products.

2. Grounds for determining goods’ eligibility for duty exemption

a/ Duty payers have processing contracts as prescribed in the Government’s Decree No. 187/2013/ND-CP of November 20, 2013, detailing the implementation of the Commercial Law regarding international goods purchase and sale activities and goods purchase and sale agency, processing and transit with foreign parties.

b/ Exported raw materials, supplies, components are used to process or produce products which have already been imported.

The value or volume of exported raw materials, supplies and components exempted from duty is that of exported materials, supplies and components actually used to produce processed products already imported and shall be determined when making account-finalization of the management and use of raw materials, supplies and components exported for import processing^[xxii] in accordance with the customs law.

When making account-finalization, duty payers shall declare accurately and truthfully the value or volume of exported raw materials and supplies actually used to produce processed products already imported, which have been exempt from duty upon customs clearance.

3. Dossiers and procedures for duty exemption must comply with Article 31 of this Decree.

Duty payers shall declare on customs declarations the serial number and date of processing contracts; serial number and date of notices of exported products with a total value of natural resources or minerals plus energy costs accounting for less than 51% of production cost sent to customs offices.

Article 12. Duty exemption for goods imported for export production^[xxiii]

1. Goods imported for export production entitled to import duty exemption under Clause 7, Article 16 of the Law on Import Duty and Export Duty include:

a/ Imported raw materials, supplies (including also supplies for production of packaging or for packaging of exported products), components, and semi-finished products which directly constitute exported products or are directly used in export production but are not directly transformed into goods;

b/ Finished products which are imported for packaging or labeling of, or for being attached or assembled with, exported products or packed together with exported products into goods in complete sets;

c/ Components and spare parts which are imported for provision of warranty for exported products;

d/ Imported goods which are used as samples only but not for trading, barter or consumption;

dd/ Goods imported for export production which are permitted to be destroyed in Vietnam and have actually been destroyed.

2. Grounds for determining goods’ eligibility for duty exemption:

a/ Duty payers own or have the right to use export production facilities or machinery and equipment at production facilities in Vietnam’s territory. Duty payers shall notify customs offices of their production facilities and machinery and equipment at such facilities; or notify customs offices of production and processing facilities of those subcontracted by duty payers for export production or processing and subcontractor agreements in accordance with the customs law. In case duty payers fail to notify customs offices of those subcontracted by duty payers for export production or processing and subcontractor agreements within the time limit specified by the customs law, they shall only be sanctioned for customs-related administrative violations according to regulations.

Duty payers shall hand over imported goods specified in Clause 1 of this Article to subcontract export production or processing to other organizations and individuals that own or have the right to use production facilities or machinery and equipment at production facilities in the following cases:

a.1/ In case duty payers hand over part or the whole of the quantity of imported goods to subcontract one or several stage(s) of production or processing to other organizations and individuals in Vietnam’s territory and then receive back semi-finished products for further production of exported products, they will be entitled to exemption from import duty on goods imported and handed over to subcontractors.

a.2/ In case duty payers hand over part or the whole of the quantity of semi-finished products they produce from imported goods to subcontract one or several stage(s) of production or processing to other organizations and individuals in Vietnam’s territory and then receive back semi-finished products for further production of exported products or receive back finished products for export, they will be entitled to exemption from export duty on goods imported for production of semi-finished products handed over to subcontractors.

a.3/ In case duty payers hand over part of the quantity of imported goods to subcontract all stages of production or processing to other organizations and individuals in Vietnam’s territory and then receive back finished products for export, they will be entitled to exemption from import duty on goods imported and handed over to subcontractors.

a.4/ In case duty payers hand over imported goods and semi-finished products produced wholly from imported goods to subcontract the production or processing to other organizations or individuals in non-tariff zones or in foreign countries in the case specified at Point a.1, a.2 or a.3 of this Clause, they will be entitled to exemption from export duty on imported goods and semi-finished products produced wholly from imported goods handed over to subcontractors. Duty payers shall pay import duty according to Point d, Clause 1, Article 11 of this Decree when importing back to Vietnam products produced or processed overseas by subcontractors; and according to Clause 2, Article 22 of this Decree when importing into Vietnam’s inland products produced or processed by subcontractors in non-tariff zones.

b/ In case duty payers import goods under Clause 1 of this Article and hand over the whole quantity of imported goods to organizations which own more than 50% of charter capital or ordinary shares of the former for the latter to produce or process products and then receive back products for export, the duty payers will be entitled to exemption from import duty on goods imported and handed over for production and processing (including also cases in which the organizations undertaking the production of goods subcontract one or several stage(s) of export production or processing to other units). The organizations undertaking production or processing must be those owning or having the right to use production and processing facilities or machinery and equipment at production facilities in Vietnam’s territory. Duty payers shall notify customs offices of production and processing facilities of organizations undertaking the production or processing or of production and processing facilities of subcontractors and subcontractor agreements in accordance with the customs law. In case duty payers fail to notify customs offices of information on production and processing facilities of subcontractors and subcontractor agreements within the time limit specified by the customs law, they shall only be sanctioned for customs-related administrative violations according to regulations.

Duty payers shall additionally submit the following documents to customs offices when notifying production facilities of the organizations subcontracted to carry out the production:

Enterprise registration certificates or audited latest financial statements of the organizations undertaking the production and of the duty payers: 1 certified copy each;

Organization and operation charters of organizations undertaking the production and of the duty payers: 1 certified copy each;

Shareholder registers, for joint-stock companies, or member registers, for limited liability companies with two or more members, of the organizations undertaking the production and of the duty payers: 1 certified copy each.

In case duty payers hand over the whole quantity of imported goods to subcontract production or processing to organizations in non-tariff zones or in foreign countries, they will be entitled to exemption from export duty on imported goods handed over to subcontractors. Duty payers shall pay import duty according to Point d, Clause 1, Article 11 of this Decree when importing back to Vietnam products produced or processed by subcontractors in foreign countries and according to Clause 2, Article 22 of this Decree when importing into Vietnam’s inland products produced or processed by subcontractors in non-tariff zones.

c/ Duty payers shall make account-finalization of the use of duty-free goods in accordance with the customs law.

d/ The quantity of goods imported for production of products for export to foreign countries or non-tariff zones and exempt from duty is the quantity of imported goods actually used for production of products already exported.

Goods imported for production of products exported on the spot to organizations and individuals in Vietnam’s inland (outside non-tariff zones) and products imported or exported on the spot must comply with Points e, g and h of this Clause.  

dd/ Goods imported for production, produced products, scraps and discarded products turned out during production which are permitted to be destroyed and have been actually destroyed in accordance with the customs law will be exempt from import duty.

In case duty payers import goods for export production but do not use such goods or have actually used the imported goods for export production but fail to export products, they will not be entitled to exemption from import duty; duty payers shall register new customs declarations and declare and pay duty according to the duty rates applicable to and the dutiable value of the imported goods at the time of registration of new customs declarations, except cases in which such imported goods are used as presents or gifts according to Article 8 of this Decree.

e/ The quantity of imported goods which are used for production of products for on-spot export and exempt from import duty is the quantity of goods actually used for production of products actually exported on the spot, provided the on-spot exporters notify customs offices of information on the customs declarations of the relevant products imported on the spot for which import procedures have been completed within 15 days after the products exported on the spot are cleared from customs procedures; such a notice shall be made according to Form No. 22 provided in Appendix VII to this Decree.

Past the above-said time limit, if the on-spot exporters fail to notify customs offices of information on the customs declarations of the relevant products imported on the spot for which import procedures have been completed, they shall register new customs declarations and declare and pay duty for imported goods actually used for production of products exported on spot according to the duty rates applicable to and the dutiable value of the imported goods at the time of registering the new customs declarations.

After paying duty, if on-spot exporters notify customs offices of information on the customs declarations of the relevant products imported on the spot for which import procedures have been completed, their paid duty amounts shall be handled according the tax administration law’s provisions on handling of overpaid tax amounts.

g/ Products exported on the spot are not exempt from export duty. On-spot exporters shall register on-spot export declarations and declare and pay export duty according to the duty rates applicable to and the dutiable value of the products exported on spot at the time of registering the on-spot export declarations.

h/ Products imported on spot for which customs declarations are registered under the mode of import for processing will be exempt from import duty if the on-spot importers meet the requirements specified at Points a and b, Clause 2, Article 10 of this Decree. For products imported on the spot for which customs declarations are registered under other modes, on-spot importers shall declare and pay duty according to the duty rates applicable to and the dutiable value of the imported products at the time of registering customs declarations.

In case on-spot importers have actually paid import duty for goods used for their production and business, have actually used products imported on the spot for export production and exported these products to foreign countries or non-tariff zones, they will be entitled to refund of paid import duty amounts according to Article 36 of this Decree.

3. Dossiers and procedures for duty exemption must comply with Article 31 of this Decree.

When carrying out procedures for on-spot export for goods specified in this Article, in addition to the duty exemption dossiers specified in Article 31 of this Decree, on-spot exporters shall submit 1 copy of the order on delivery of goods in Vietnam, made by foreign organizations or individuals.

4. Scraps and discarded products turned out in the process of export production which are sold to the domestic market will be exempt from import duty; duty payers are not required to carry out customs procedures but shall declare and pay value-added tax, excise tax and environmental protection tax (if any) to tax offices in accordance with the tax laws.

Article 13. Duty exemption for goods temporarily imported for re-export or temporarily exported for re-import within a certain period of time

1. Goods temporarily imported for re-export or temporarily exported for re-import within a certain period of time are entitled to duty exemption under Clause 9, Article 16 of the Law on Import Duty and Export Duty.

2. In case goods are temporarily imported for re-export or temporarily exported for re-import for warranty, repair or replacement specified at Point c, Clause 9, Article 16 of the Law on Import Duty and Export Duty, it must be ensured that there is no change in the shape, utilities and basic properties of such temporarily imported or exported goods and that no other goods are turned out.

In case of replacement of goods under warranty provisions of sale and purchase contracts, the replacing goods must ensure the shape, utilities and basic properties of the replaced goods.

3. Equipment which is rotated by the mode of temporary import for re-export or temporary export for re-import to contain imported or exported goods includes:

a/ Empty containers, with or without suspension hooks; 

b/ Flexible tanks inside containers for liquid storage;

c/ Other equipment which may be used for many times to contain imported or exported goods.

4. Dossiers and procedures for duty exemption must comply with Article 31 of this Decree.

For goods temporarily imported for re-export, duty payers shall additionally submit 1 original of a letter of guarantee issued by a credit institution or a receipt of payment of a deposit into the state treasury account of the customs office, in case the letter of guarantee has not yet been updated to the customs e-data processing system.

The provision of guarantee or making of a deposit to secure payment of import duty for goods temporarily imported for re-export must comply with Article 4 of this Decree.

Article 14. Duty exemption for goods imported to create fixed assets of subjects eligible for investment incentives

1. Goods imported to create fixed assets of subjects eligible for investment incentives are entitled to import duty exemption under Clause 11, Article 16 of the Law on Import Duty and Export Duty.

2. In case goods are imported to create fixed assets for an investment project with a component eligible to investment incentives, those goods which are allocated and accounted separately for use directly for such component are entitled to import duty exemption.

 3. Goods imported to create fixed assets to serve production activities of investment projects which are implemented in geographical areas eligible for investment incentives but do not belong to the sectors and trades eligible for investment incentives, are entitled to import duty exemption.

4.^[xxiv] Grounds for identification of domestically unavailable building materials must comply with regulations of the Ministry of Planning and Investment.

Grounds for identification of special-use vehicles in technology lines directly used for production activities of investment projects must comply with the Ministry of Science and Technology’s List of or criteria for identification of imported goods exempted from duty or the Ministry of Science and Technology’s written certification of imported special-use vehicles in technology lines directly used for production activities of investment projects.

5. Dossiers and procedures for duty exemption must comply with Articles 30 and 31 of this Decree.

6.^[xxv] Grounds for identification of eligibility for duty exemption

a/ For investment projects in sectors and trades eligible for investment incentives or special investment incentives; investment projects in geographical areas meeting with difficult socio-economic conditions or extremely difficult socio-economic conditions: To comply with Appendices I and II to the Government’s Decree No. 118/2015/ND-CP of November 12, 2015, detailing and guiding a number of articles of the Law on Investment (below referred to as Decree No. 118/2015/ND-CP) and documents revising or replacing such Decree (if any).

b/ Investment projects which have an investment capital level of VND 6 trillion or higher, have disbursed at least VND 6 trillion in 3 years after obtaining investment registration certificates or investment policy approval documents and concurrently meet one of the following conditions: earning a total turnover of at least VND 10 trillion  per year in no later than 3 years after generating incomes or employing more than 3,000 workers as specified at Point c, Clause 2, Article 15 of Law No. 61/2020/QH14 on Investment, will be entitled to import duty exemption under Clause 1 of this Article based on project owners’ declarations.

Customs offices which receive project owners’ lists of duty-free goods shall inspect the disbursement of investment capital and satisfaction of criteria on total turnover and number of employed workers at the project owners’ head offices according to the order and procedures for post-customs clearance inspection. In case investment projects fail to disburse at least VND 6 trillion in 3 years after obtaining investment registration certificates or investment policy approval documents or have disbursed at least VND 6 trillion in 3 years after obtaining investment registration certificates or investment policy approval documents but fail to meet the criterion on total turnover or number of employed workers under the law on investment, the project owners will not be eligible for import duty incentives under Clause 1 of this Article and shall declare and fully pay the duty amounts already exempted and late-payment interests in accordance with the law on tax administration.

c/ For investment projects in rural areas that employ 500 workers or more (excluding part-time workers and workers under labor contracts of a term shorter than 12 months): The time for determining the number of workers of investment projects is after 12 months from the date the projects are officially put into operation. Project owners shall declare, take responsibility for their declaration, send to customs offices a notice of the date of commencement of operation, made according to Form No. 21 provided in Appendix VII to this Decree, and must meet the criterion on employment of 500 workers or more throughout the projects’ operation period. After the projects are officially put into operation, customs offices receiving the lists of duty-free goods shall inspect the number of workers of investment projects.

At the time of determining an investment project’s satisfaction of the criterion on number of employed workers, if the number of workers employed by the project has not yet reached 500, the project will not be eligible for import duty incentives under Clause 1 of this Article. The duty payer shall declare and fully pay duty amounts already exempt and late-payment interests in accordance with the law on tax administration.

For an investment project employing 500 workers or more and implemented in both rural areas and non-rural areas, the project’s satisfaction of the criterion on number of employed workers shall be determined based on the number of workers working at the project’s works and work items in rural areas while the number of workers working at project’s works and work items in non-rural areas will be excluded.

d/ For hi-tech enterprises, science and technology enterprises and science and technology organizations, the law on high technologies and the law on science and technology shall apply.

dd/ Grounds for identification of eligibility for duty exemption for other subjects entitled to investment incentives specified in Law No. 61/2020/QH14 on Investment must comply with the law on investment and relevant specialized laws.

e/ The import duty incentives specified in Clause 1 of this Article shall not apply to the investment projects specified in Clause 5, Article 15 of Law No. 61/2020/QH14 on Investment.

Article 15. Import duty exemption for raw materials, supplies and components for a 5-year period

1.^[xxvi] Domestically unavailable raw materials, supplies and components which are imported to serve production activities of investment specified at Points a, b and c of this Clause are entitled to import duty exemption for 5 years from the date of commencement of production under Clause 13, Article 16 of the Law on Import Duty and Export Duty.

a/ Investment projects on the List of sectors and trades eligible for special investment incentives specified in Appendix I to Decree No. 118/2015/ND-CP and documents revising or replacing such Decree (if any).

b/ Investment projects on the List of geographical areas with extremely difficult socio-economic conditions specified in Appendix II to Decree No. 118/2015/ND-CP and documents revising or replacing such Decree (if any) or investment projects specified at Points a and c, Clause 2, Article 16 of Decree No. 118/2015/ND-CP and documents revising or replacing such Decree (if any).

c/ Investment projects of hi-tech enterprises, science and technology enterprises, or science and technology organizations in accordance with the law on high technologies and the law on science and technology.

The time of commencement of production is the time when production activities officially start, excluding the trial production period. Duty payers shall make and take responsibility for their declaration of the date of actual commencement of production and notify such to the customs office which receives their dossiers of notification of the list of duty-free goods before carrying out customs procedures.

Past the 5-year duty exemption period, duty payers shall declare and fully pay duty under regulations for the unused volume of imported duty-free raw materials, supplies and components.

2. The identification of products with a total value of natural resources or minerals plus energy cost accounting for less than 51% of production costs must comply with regulations on identification of products with a total value of natural resources or minerals plus energy cost accounting for 51% or more of production costs in the Government’s Decree No. 100/2016/ND-CP of July 1, 2016, detailing and guiding the implementation of a number of articles of the Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax, the Law on Excise Tax and the Law on Tax Administration and guiding documents.

3. Grounds for identification of sectors and trades eligible for special investment incentives or of geographical areas with extremely difficult socio-economic conditions must comply with the Law on Investment and the Government’s Decree No. 118/2015/ND-CP of November 12, 2015, detailing and guiding a number of articles of the Investment Law.

Grounds for identification of domestically unavailable raw materials, supplies and components must comply with regulations the Ministry of Planning and Investment.

4. Dossiers and procedures for duty exemption must comply with Articles 30 and 31 of this Decree.

Article 16. Duty exemption for goods imported to serve petroleum activities

1. Goods imported to serve petroleum activities are entitled to import duty exemption under Clause 15, Article 16 of the Law on Import Duty and Export Duty.

2. Grounds for identification of special-use vehicles directly serving petroleum activities must comply with regulations of the Ministry of Science and Technology.

3. Grounds for identification of domestically unavailable goods must comply with regulations of the Ministry of Planning and Investment.

4. Dossiers and procedures for duty exemption must comply with Articles 30 and 31 of this Decree.

Article 17. Duty exemption for goods imported to serve the building of ships and seagoing ships for export

1. Shipbuilding projects and establishments on the list of sectors and trades eligible for investment incentives in accordance with the investment law are entitled import duty and export duty exemption under Clause 16, Article 16 of the Law on Import Duty and Export Duty.

2. Grounds for identification of special-use vehicles included in technology lines directly serving shipbuilding activities must comply with regulations of the Ministry of Science and Technology.

3. Grounds for identification of domestically unavailable goods must comply with regulations of the Ministry of Planning and Investment.

4. Dossiers and procedures for duty exemption must comply with Articles 30 and 31 of this Decree.

Article 18. Duty exemption for plant varieties, animal breeds, fertilizers and pesticides

1. Domestically unavailable plant varieties, animal breeds, fertilizers and pesticides which are imported to directly serve agricultural, forestry or fishery activities are entitled to import duty exemption under Clause 12, Article 16 of the Law on Import Duty and Export Duty.

2. Grounds for identification of domestically unavailable goods must comply with regulations of the Ministry of Planning and Investment.

3. Grounds for identification of goods on the list of plant varieties, animal breeds, fertilizers and pesticides which need to be imported must comply with regulations of the Ministry of Agriculture and Rural Development.

Article 19. Duty exemption for goods imported to serve scientific research and technological development

1. Imported goods which are directly used for scientific research and technological development, development of technology incubation, science and technology enterprise incubation and technology renovation are entitled to import duty exemption under Clause 21, Article 16 of the Law on Import Duty and Export Duty.

2. Grounds for identification of domestically unavailable goods must comply with regulations of the Ministry of Science and Technology.

Grounds for identification of special-use machinery, equipment, spare parts and supplies directly serving scientific research and technological development, development of technology incubation, science and technology enterprise incubation and technology renovation must comply with regulations of the Ministry of Science and Technology.

3. The list of or criteria for identifying special-use scientific documents, newspapers and books directly serving scientific research and technological development, development of technology incubation, science and technology enterprise incubation and technology renovation must comply with the Ministry of Science and Technology’s regulations.

4. Dossier of request for duty exemption:

In addition to the documents prescribed in Article 31 of this Decree, on a case-by-case basis, a duty payer shall additionally submit one of the following papers:

a/ The decision on the implementation of a scientific research and technological development subject, program, project or task and a list of goods that need to be imported to implement such subject, program, project or task, issued by a competent state agency in accordance with the Law on Science and Technology: 1 copy^[xxvii];

b/ A document certifying the list of goods for direct use for^[xxviii] technology incubation, science and technology enterprise development, issued by the line ministry or the provincial-level People’s Committee of the locality where the technology incubation or science and technology enterprise incubation project or establishment is implemented or located: 1 copy^[xxix];

c/ A document certifying the list of goods for direct use for^[xxx]technology renovation issued by the Ministry of Science and Technology or an agency authorized by the Ministry of Science and Technology: 1 copy^[xxxi].

5. Procedures for duty exemption must comply with Article 31 of this Decree.

Article 20. Duty exemption for goods imported to directly serve security and defense

1. Special-use goods which are imported to directly serve security and defense, of which special-use vehicles must be those domestically unavailable, are entitled to import duty exemption under Clause 22, Article 16 of the Law on Import Duty and Export Duty.

2. Grounds for identification of goods’ eligibility for duty exemption:

a/ Goods are included in annual plans on import of special-use goods to directly serve security and defense approved by the Prime Minister or the Minister of Public Security or the Minister of National Defense under the authorization of the Prime Minister.

b/ Special-use vehicles are domestically unavailable according to the Ministry of Planning and Investment’s regulations.

3. A dossier of request for duty exemption must comprise:

a/ An official letter made by the Ministry of National Defense or Ministry of Public Security or a unit authorized by the former according to Form No. 3a in Appendix VII to this Decree^[xxxii]: 1 original;

b/ The goods sale and purchase contract: 1 copy^[xxxiii];

c/ The import entrustment contract or goods supply contract according to the document announcing the winning contractor or appointing a contractor, clearly stating the goods price exclusive of import duty, in case of entrusted import or bidding: 1 copy^[xxxiv];

4. Procedures for duty exemption:

a/^[xxxv] The Ministry of National Defense or Ministry of Public Security or a unit authorized or delegated by the former shall send a dossier of request for duty exemption to the General Department of Vietnam Customs at least 5 working days before registration of customs declarations.

Within 3 working days after receiving the dossier, the General Department of Vietnam Customs shall issue a notice of goods’ eligibility or ineligibility for duty exemption or request supplementation of the dossier.

The Customs Branch which carries out customs procedures shall base itself on the General Department of Vietnam Customs’ notice of duty exemption to clear customs procedures under regulations.

b/^[xxxvi] (annulled)

 Article 21. Duty exemption for goods imported to directly serve education activities

1. Domestically unavailable special-use goods which are imported to directly serve education activities are entitled to import duty exemption under Clause 20, Article 16 of the Law on Import Duty and Export Duty.

2. Grounds for identification of domestically unavailable goods must comply with the Ministry of Planning and Investment’s regulations.

3. Grounds for identification of special-use goods imported to directly serve education activities must comply with regulations of the Ministry of Education and Training.

4. Dossiers and procedures for duty exemption must comply with Article 31 of this Decree.

Article 22. Duty exemption for goods produced, processed, recycled or assembled in non-tariff zones

1. Goods which are produced, processed, recycled or assembled in a non-tariff zone without using raw materials and components imported from abroad, when being imported into the domestic market, are entitled to import duty exemption under Clause 8, Article 16 of the Law on Import Duty and Export Duty.

2. In case products are made, processed or assembled in a non-tariff zone from raw materials and components imported from abroad, when being imported into the domestic market, import duty shall be paid at the rate and based on the dutiable value of goods imported into the inland.

3. Dossiers and procedures for duty exemption must comply with Article 31 of this Decree.

Article 23. Duty exemption for raw materials, supplies and components imported to produce or assemble medical equipment

1. Domestically unavailable raw materials, supplies and components imported to produce or assemble medical equipment under investment projects prioritized for research or manufacture are entitled to import duty exemption for 5 years from the date of production commencement under Clause 14, Article 16 of the Law on Import Duty and Export Duty.

The List of medical equipment prioritized for research or manufacture is provided in Appendix VI to this Decree.

2. The date of commencement of production activities which serves the application of duty exemption in a 5-year period for the cases specified in Clause 1 of this Article is the date when production activities are officially started, excluding the period of trial production.

Duty payers shall declare the date of production commencement and take responsibility for their declaration and notify such date to the customs office which receives their dossiers of notification of the list of duty-exempt goods before carrying out customs procedures.

 3. Grounds for identification of domestically unavailable goods must comply with regulations of the Ministry of Planning and Investment.

4. Dossiers and procedures for duty exemption must comply with Articles 30 and 31 of this Decree.

Article 24. Duty exemption for raw materials, supplies and components imported to directly serve the production of information technology products, digital content and software

1.  Domestically unavailable raw materials, supplies and components imported to directly serve the production of information technology products, digital contents and software are entitled to import duty exemption under Clause 18, Article 16 of the Law on Import Duty and Export Duty

2. Grounds for identification of domestically unavailable goods must comply with the Ministry of Planning and Investment’s regulations.

3. Dossiers and procedures for duty exemption must comply with Articles 30 and 31 of this Decree.

Article 25. Duty exemption for goods imported or exported for environmental protection

1. Goods imported or exported for environmental protection are entitled to duty exemption under Clause 19, Article 16 of the Law on Import Duty and Export Duty.

2. Grounds for identification of domestically unavailable goods must comply with regulations of the Ministry of Planning and Investment.

3. Grounds for identifying imported goods on the list of special-use machinery, equipment, instruments, devices and supplies imported for collection, transportation, treatment and processing of wastewater, garbage or exhaust gas, for environmental monitoring and analysis, generation of renewable energy; for treatment of environmental pollution and response to or handling of environmental incidents; and exported goods produced from waste recycling or treatment must comply with regulations of the Ministry of Natural Resources and Environment.

4. Dossiers and procedures for duty exemption must comply with Article 31 of this Decree.

Article 26. Duty exemption for goods serving money printing and minting

1. Machinery, equipment, materials, supplies, components, parts and spare parts imported to serve money printing and minting under Clause 17, Article 16 of the Law on Import Duty and Export Duty must be those on the list promulgated by the Governor of the State Bank of Vietnam.

Goods entitled to duty exemption under Clause 1 of this Article shall be imported by organizations appointed by the State Bank.

2. Grounds for identifying machinery, equipment, materials, supplies, components, parts and spare parts imported to serve money printing and minting must comply with regulations of the State Bank of Vietnam.

3. Dossier of request for duty exemption:

a/ The customs dossier as prescribed by the customs law;

b/ The State Bank’s written permission for the import of machinery, equipment, materials, supplies, components, parts and spare parts to serve money printing or minting: 1 copy^[xxxvii].

4. Procedures for Duty exemption must comply with Article 31 of this Decree.

Article 27. Import duty exemption for non-commercial goods

Non-commercial goods are entitled to duty exemption in the following cases:

1. Samples, photographs or films of samples, mock-ups as substitutes for samples which have a customs value of VND 50,000 at most or which have been processed to be used only as samples but not for sale.

2. Advertising publications under Chapter 49 of Vietnam’s List of imported and exported goods, including leaflets, commercial catalogs, directories, advertising documents and tourist posters used for advertising, announcing or promoting a free goods or service, are entitled to duty exemption under Clause 10, Article 16 of the Law on Import Duty and Export Duty, provided that each batch of goods contains only 1 type of publication with a total weight of 1 kg at most. In case a batch contains different types of publications, each type of publication must have only one copy or the total weight of these publications must not exceed 1 kg.

3. Dossiers and procedures for duty exemption must comply with Article 31 of this Decree.

Article 28. Duty exemption for goods imported or exported to serve social security, overcoming of consequences of natural disasters, catastrophes and epidemics, and in other special cases

1.^[xxxviii] Goods imported or exported to serve social security, overcoming of consequences of natural disasters, catastrophes and epidemics, and in other special cases are entitled to import duty or export duty exemption under Clause 23, Article 16 of the Law on Import Duty and Export Duty, specifically as follows:

a/ Domestically unavailable goods which need to be imported for direct use in projects under the Government’s social security programs are entitled to import duty exemption;

b/ Domestically unavailable goods to be imported for overcoming consequences of natural disasters, catastrophes and epidemics are entitled to import duty exemption;

c/ Agarwood items produced from planted Aquilaria crassna trees and python skins originated from bred pythons are entitled to export duty exemption;

d/ Unprocessed products of agricultural trees on the list specified in Appendix VIII to this Decree which are planted in Cambodian provinces bordering Vietnam with investment and support provided by Vietnamese enterprises, households, business households or individuals and imported into Vietnam via border gates in customs operation areas for use as materials for production of goods in Vietnam are entitled to import duty exemption.

Those only purchasing these agricultural products or invest in the planting of these products in Cambodian provinces not bordering Vietnam are not entitled to import duty exemption under this Point; 

dd/ The Prime Minister shall decide on import duty or export duty exemption for goods imported or exported in other special cases on a case-by-case basis at the request of the Ministry of Finance.

2. Grounds for identifying domestically unavailable goods must comply with regulations of the Ministry of Planning and Investment.

3. A dossier of request for duty exemption before customs clearance for goods imported to overcome consequences of a natural disaster or calamity or an epidemic must comprise:

a/ A written request for duty exemption, made by a provincial-level People’s Committee or ministry or equivalent, which must clearly specify the damage caused by the disaster, calamity or epidemic in the locality: 1 original;

b/ A list of goods to be imported to directly serve the overcoming of consequences of the disaster, calamity or epidemic, made according to Form No. 04 in Appendix VII to this Decree: 1 original;

c/ The decision announcing the epidemic issued by a competent authority in accordance with the Law on Prevention and Control of Infectious Diseases, for import of goods to overcome an epidemic: 1 copy^[xxxix].

4. A dossier of request for duty exemption before customs clearance for goods imported to directly serve social security must comprise:

a/ A written request for duty exemption, made by a provincial-level People’s Committee or ministry or equivalent: 1 original;

b/ A list of goods to be imported to directly serve social security, made according to Form No. 04 in Appendix VII to this Decree: 1 original.

5.^[xl] A dossier of request for duty exemption for imported and exported goods in other special cases must comprise:

a/ An official request for exemption from import duty or export duty, made by the concerned ministry, ministerial-level agency, provincial-level People Committee or organization or individual and clearly stating the reason for the request, quantity, category and value of goods, the duty amount requested to be exempt: 1 original;

b/ A list of imported goods or exported goods requested for exemption from import duty or export duty, made according to Form No. 04 provided in Appendix VII to this Decree: 1 original.

6. A dossier of request and procedures for duty exemption for goods imported to directly serve emergency relief upon occurrence of a natural disaster or calamity or an epidemic must comprise:

a/ The customs dossier as prescribed in Article 24 of the Customs Law;

b/ A written certification by a provincial-level People’s Committee, ministry or equivalent of the import of goods to serve emergency relief, which must clearly specify the damage caused by the disaster, calamity or epidemic in the locality: 1 original;

c/ A list of goods imported to directly serve emergency relief: 1 original;

d/ The decision announcing the epidemic issued by a competent authority in accordance with the Law on Prevention and Control of Infectious Diseases, for import of goods to overcome an epidemic: 1 copy.

On the basis of the duty exemption request dossier prescribed in this Clause, the customs office which clears customs procedures shall grant duty exemption when clearing customs procedures.

7.^[xli] Procedures for duty exemption for goods imported or exported to serve social security, overcoming of consequences of natural disasters, catastrophes and epidemics, and in other special cases: 

Duty payers shall submit a dossier of request for duty exemption specified in Clause 3, 4, or 5 of this Article to the Ministry of Finance. Within 30 days after receiving a complete and valid dossier, the Ministry of Finance shall appraise the dossier and report the case, enclosed with the list of goods for which duty exemption is requested, to the Prime Minister for decision. In other special cases that require opinions of related ministries and sectors, the time limit for appraisal of dossiers may be prolonged but must not exceed 40 days after receiving a complete and valid dossier. Within 15 days after receiving the Ministry of Finance’s appraisal document, the Prime Minister shall issue a decision on import duty or export duty exemption, made according to Form No. 23 provided in Appendix VII to this Decree, or issue a document on refusal to grant duty exemption to the requester.

Based on the Prime Minister’s duty exemption decision, the customs office which performs import or export procedures for goods shall effect import or export duty exemption.

8.^[xlii] Dossiers and procedures for export duty exemption for agarwood items produced from planted Aquilaria crassna trees and python skins originated from bred pythons     

Dossiers and procedures for duty exemption must comply with Article 31 of this Decree. Particularly for python skins originated from bred pythons, duty payers shall additionally submit the following documents:

a/ Certificate of registration of wildlife breeding farms issued by a local forest protection agency or an agency designated by the Ministry of Agriculture and Rural Development: 1 copy together with the original upon the first exportation for collation;

b/ Written certification of the quantity of slaughtered pythons, made by a local forest protection agency upon each exportation: 1 copy together with the original for collation.

9.^[xliii] Procedures for duty exemption applicable to unprocessed products of agricultural trees planted in Cambodia with funds provided or invested by Vietnamese partners and imported back to Vietnam:

a/ Annually, duty payers shall notify Customs Departments of provinces bordering Cambodia of the lists of imported goods eligible for duty exemption via the e-data processing system. In case of sending hardcopies of such lists, duty payers shall notify Customs Departments of provinces bordering Cambodia according to Article 30 of this Decree.

In addition to the dossier of notification of the list of imported goods eligible for duty exemption specified in Clause 3, Article 30 of this Decree, duty payers that are enterprises shall additionally submit the following documents:

Written certification of the permission for investment made by a competent Cambodian authority of the locality where the Vietnamese enterprise makes investment: 1 copy enclosed with 1 Vietnamese translation containing the enterprise’s seal;

The contract or agreement signed with Cambodia partners on provision of investment support for planting agricultural trees and redemption of agricultural products, clearly stating the amounts of investment in cash and in kind in each field and the equivalent quantity, category and value of each type of agricultural products: 1 copy together with the original for collation;

Documents related to provision of investment support for planting agricultural trees in Cambodian provinces bordering Vietnam (if any): one copy each together with the original upon the first importation for collation.

b/ On the basis of the list of imported goods eligible for duty exemption already notified to customs offices, duty payers shall carry out procedures for duty exemption for imported goods according to Article 31 of this Decree.

Customs offices shall base on dossiers of notification of lists of goods eligible for duty exemption, lists of households, business households and individuals providing support or investing in planting agricultural trees in Cambodian provinces bordering Vietnam publicized annually by provincial-level People’s Committees of the localities where such households, business households and individuals reside, examine and compare such lists with actually imported goods for effecting import duty exemption for each imported goods shipment.

People’s Committees of provinces bordering Cambodia shall publicize on their websites lists of households, business households and individuals residing in and providing support or investing in planting agricultural trees in such provinces, made according Form No. 11 provided in Appendix VII to this Decree, and concurrently send such lists to provincial-level Customs Departments and Customs Branches managing border gates in provinces bordering Cambodia. In case there are any changes in the criteria in the publicized lists, it is required to issue adjusting documents as appropriate.

Article 28a. Conditions for customs inspection and supervision of and application of duty policies to export processing enterprises being non-tariff zones^[xliv]

1. Conditions for an export processing enterprise being a non-tariff zone to be subject to customs inspection and supervision:

a/ Having hard fences separating it from outside areas; having entrances/gates to ensure that goods are delivered in and out through such entrances/gates.

b/ Being fitted with a CCTV system that can check all positions at entrances/gates and positions where goods are stored around the clock (including weekends and public holidays); ensuring that surveillance footages are directly connected to the customs office managing it; and retaining surveillance footages for at least 12 months.

The General Director of Vietnam Customs shall promulgate the format of data messages exchanged between customs offices and enterprises via the CCTV system as specified at Point b of this Clause.

c/ Having a software for managing its imported goods that are not liable to duties in order to make reports on accounting balance of imported goods brought in, taken out and in stock in accordance with the customs law.

2. Procedures for inspection and certification of capacity to satisfy conditions for customs inspection and supervision of export processing enterprises and export processing enterprise project investors:

a/ In case an investor applies for an investment registration certificate for a new investment project or requests a written certification by a competent investment registration agency, for cases not requiring investment registration certificates:

The investor shall submit a written commitment of capacity to satisfy conditions for customs inspection and supervision specified in Clause 1 of this Article, made according to Form No. 24 provided in Appendix VII to this Decree, to the investment registration agency, enclosed with a dossier of application for an investment registration certificate or a dossier of request for a written certification by the competent investment registration agency, for cases not requiring investment registration certificates.

The investment registration agency shall send a written request to a competent customs office for collecting opinions on capacity to satisfy conditions for customs inspection and supervision specified in Clause 1, Article 30 of the Government’s Decree No. 82/2018/ND-CP of May 22, 2018, providing the management of industrial parks and economic zones (below referred to as Decree No. 82/2018/ND-CP), documents revising or superseding it (if any), and this Decree, enclosed with a dossier of application for an investment registration certificate or a dossier of request for a written certification by the competent investment registration agency (1 copy), for cases not requiring investment registration certificates, and the enterprise’s written commitment (the original).

Within 3 working days after receiving the written request of the investment registration agency, based on the dossier of application for an investment registration certificate or a dossier of request for a written certification by the competent investment registration agency, for cases not requiring investment registration certificates, and the enterprise’s written commitment, the customs office shall issue a certification of capacity to satisfy conditions for customs inspection and supervision according to the enterprise’s commitment as stated in Form No. 24 provided in Appendix VII to this Decree, and send it to the investment registration agency.

b/ In case an investor applies for an investment registration certificate or requests for modification of an investment registration certificate (if any) or a written certification by the competent investment registration agency, for cases not requiring investment registration certificates for an expanded investment project:

The investor shall submit a written commitment of capacity to satisfy conditions for customs inspection and supervision specified in Clause 1 of this Article, made according to Form No. 24 provided in Appendix VII to this Decree, for the expanded part of the investment project to the investment registration agency, enclosed with a dossier of application for an investment registration certificate or request for modification of an investment registration certificate (if any), or a dossier of request for a written certification issued by the competent investment registration agency, for cases not requiring investment registration certificates.

The investment registration agency shall send a written request to a competent customs office for collecting opinions on capacity to satisfy conditions for customs inspection and supervision specified in Clause 1, Article 30 of Decree No. 82/2018/ND-CP, documents revising or superseding it (if any) and this Decree for the expended part of the investment project, enclosed with a dossier of application for an investment registration certificate or a dossier of request for a written certification by the competent investment registration agency (1 copy), for cases not requiring investment registration certificates, and the enterprise’s written commitment (the original).

Within 3 working days after receiving the written request of the investment registration agency, based on the dossier of application for an investment registration certificate or a dossier of request for a written certification by the competent investment registration agency, for cases not requiring investment registration certificates, and the enterprise’s written commitment, the customs office shall issue a written certification of capacity to satisfy conditions for customs inspection and supervision according to the enterprise’s written commitment as stated in Form No. 24 provided in Appendix VII to this Decree, and send it to the investment registration agency.

c/ In case of registration for transformation from a non-export processing enterprise to an export processing enterprise:

Based on the investor’s request, the investment registration agency shall send a written request to a competent customs office for collecting opinions on capacity to satisfy conditions for customs inspection and supervision specified in Clause 1, Article 30 of Decree No. 82/2018/ND-CP, documents revising or superseding it (if any) and this Decree.

Within 10 working days after receiving the written request of the investment registration agency, the customs office shall carry out physical inspection of the conditions for customs inspection and supervision specified in Clause 1 of this Article and send a written certification of satisfaction or unsatisfaction of conditions for customs inspection and supervision, made according to Form No. 26 provided in Appendix VII to this Decree, to the investment registration agency.

3. Investors implementing investment projects (including new investment projects and expanded investment projects) are entitled to duty policies applicable to non-tariff zones in accordance with the Law on Import Duty and Export Duty from the time their status as export processing enterprises is stated in their investment registration certificates, modified investment registration certificates or written certifications by competent investment registration agencies, for cases not requiring investment registration certificates.

Physical inspection of conditions for customs inspection and supervision for application of duty policies to non-tariff zones must comply with Clauses 4, 5 and 6 of this Article.

4. Physical inspection of conditions for customs inspection and supervision of export processing enterprises (including enterprises having new investment projects and expanded investment projects):

a/ At least 30 days before an export processing enterprise officially commences its operation as stated in its investment registration certificate or modified investment registration certificate (if any) or written certification by the competent investment registration agency, for cases not requiring investment registration certificates, or the investment registration agency’s written certification of time of the export processing enterprise’s official commencement of operation that is behind the schedule stated in the above-mentioned documents, the export processing enterprise shall send a notice of satisfaction of the conditions for customs inspection and supervision specified in Clause 1 of this Article, made according to Form No. 25 provided in Appendix VII to this Decree, to the Customs Branch managing the enterprise.

In case the investment registration certificate or modified investment registration certificate or written certification by the competent investment registration agency, for cases not requiring investment registration certificates, does not specify time of the export processing enterprise’s official commencement of operation, that time shall be the time the enterprise’s official commencement of production as notified to the customs office.

b/ Within 10 working days after receiving the notice from the export processing enterprise, the Customs Branch managing the enterprise shall complete the inspection of the conditions for customs inspection and supervision specified in Clause 1 of this Article, and send a written certification of satisfaction or unsatisfaction of the conditions for customs inspection and supervision specified in Clause 1 of this Article, made according to Form No. 26 provided in Appendix VII to this Decree, to the export processing enterprise. In case the export processing enterprise receives a written certification of non-satisfaction of conditions for customs inspection and supervision, it shall further improve so as to satisfy the conditions for customs inspection and supervision specified in Clause 1 of this Article within 1 year after the Customs Branch managing the enterprise issues the certification for the first time.

c/ When completely satisfying the conditions for customs inspection and supervision specified in Clause 1 of this Article, the export processing enterprise shall send a written request, made according to Form No. 25 provided in Appendix VII to this Decree, to the Customs Branch of the locality where it is managed for re-inspection of conditions for customs inspection and supervision specified in Clause 1 of this Article. Within 10 working days after receiving the export processing enterprise’s written request, the Customs Branch managing the enterprise shall complete the re-inspection of conditions for customs inspection and supervision, and send a written certification of satisfaction or non-satisfaction of the conditions for customs inspection and supervision specified in Clause 1 of this Article, made according to Form No. 26 provided in Appendix VII to this Decree, to the export processing enterprise.

The export processing enterprise may fulfill the conditions for customs inspection and supervision specified in Clause 1 of this Article for many times within 1 year after the Customs Branch managing the enterprise issues the certification for the first time.

d/ Past 1 year after the Customs Branch managing the enterprise issues the certification for the first time, if the export processing enterprise fails to notify the Customs Branch managing the enterprise or fails to satisfy the conditions for customs inspection and supervision specified in Clause 1 of this Article, it is not entitled to duty policies applicable to non-tariff zones. It shall make full payment of duties, late-payment interests and fines for imported goods for which duty policies applicable to non-tariff zones have been applied from the date of grant of the investment registration certificate or modified investment registration certificate or issuing the written certification by the competent investment registration agency for cases not requiring investment registration certificates, corresponding to the new investment project or expanded part of the investment project which fails to satisfy the conditions for customs inspection and supervision specified in Clause 1 of this Article.

In case the enterprise subsequently satisfies the conditions for customs inspection and supervision specified in Clause 1 of this Article and sends a notice to the Customs Branch managing the enterprise for re-inspection of conditions for customs inspection and supervision under Point c of this Clause, it is entitled to the duty policies applicable to non-tariff zones from the date the Customs Branch managing the enterprise issues a written certification of satisfaction of the conditions for customs inspection and supervision specified in Clause 1 of this Article.

5. Physical inspection of conditions for customs inspection and supervision of export processing enterprises that are granted investment registration certificates, modified investment registration certificates (if any) or written certifications by competent investment registration agencies, for cases not requiring investment registration certificates, before the effective date of this Decree and are in operation, including those that have their conditions for customs inspection and supervision certified by customs offices before the effective date of this Decree, is as follows:

a/ Within 1 year from the effective date of this Decree, an export processing enterprise shall fulfill the conditions for customs inspection and supervision specified in Clause 1 of this Article. When it fulfills the conditions for customs inspection and supervision specified in Clause 1 of this Article, it shall send a notice to the Customs Branch managing the enterprise, made according Form No. 25 provided in Appendix VII to this Decree.

b/ Within 10 working days after receiving the notice from the export processing enterprise, the Customs Branch managing the enterprise shall complete the inspection of the conditions for customs inspection and supervision specified in Clause 1 of this Article, and send a written certification of satisfaction or non-satisfaction of the conditions for customs inspection and supervision specified in Clause 1 of this Article, made according to Form No. 26 provided in Appendix VII to this Decree, to the export processing enterprise. In case the export processing enterprise receives a written certification of non-satisfaction of conditions for customs inspection and supervision, it shall further improve so as to satisfy the conditions for customs inspection and supervision specified in Clause 1 of this Article within 1 year after the Customs Branch managing the enterprise issues the certification for the first time.

c/ When the export processing enterprise fulfills conditions for customs inspection and supervision specified in Clause 1 of this Article, it shall send a written request, made according to Form No. 25 provided in Appendix VII to this Decree, to the Customs Branch managing the enterprise for re-inspection of the conditions for customs inspection and supervision specified in Clause 1 of this Article. Within 10 working days after receiving the export processing enterprise’s written request, the Customs Branch managing the enterprise shall complete the re-inspection of conditions for customs inspection and supervision, and send a written certification of satisfaction or non-satisfaction of the conditions for customs inspection and supervision specified in Clause 1 of this Article, made according to Form No. 26 provided in Appendix VII to this Decree, to the export processing enterprise.

The export processing enterprise may fulfill conditions for customs inspection and supervision specified in Clause 1 of this Article for many times within 1 year after the Customs Branch managing the enterprise issues the certification for the first time.

d/ Past 1 year from the effective date of this Decree, if the export processing enterprise specified in this Clause fails to send a notice, made according to Form No. 25 provided in Appendix VII to this Decree, or fails to satisfy the conditions for customs inspection and supervision specified in Clause 1 of this Article, it is not entitled to duty policies applicable to non-tariff zones from the expiry date of the above-mentioned 1-year time limit.

In case the enterprise subsequently satisfies the conditions for customs inspection and supervision specified in Clause 1 of this Article and sends a notice to the Customs Branch managing the enterprise for re-inspection of conditions for customs inspection and supervision under Point c of this Clause, it is entitled to duty policies applicable to non-tariff zones from the date the Customs Branch of the locality where it is managed issues a written certification of satisfaction of conditions for customs inspection and supervision conditions specified in Clause 1 of this Article.

6. Export processing enterprises that are granted investment registration certificates, modified investment registration certificates (if any) or written certifications by competent investment registration agencies, for cases not requiring investment registration certificates and are in operation, including those that have their conditions for customs inspection and supervision certified by customs offices, before the effective date of this Decree (if any) shall carry out physical inspection of conditions for customs inspection and supervision conditions under Clause 4 of this Article.

7. For the cases specified in Clauses 5 and 6 of this Article in which duty policies applicable to non-tariff zones have not yet been applied from the time of grant of investment registration certificates, modified investment registration certificates (if any) or written certifications by competent investment registration agencies, for cases not requiring investment registration certificates, until the time customs offices issue written certifications of capacity to satisfy the conditions for customs inspection and supervision specified in Clause 1, Article 30 of Decree No. 82/2018/ND-CP and this Decree, when enterprises satisfy the conditions for customs inspection and supervision specified in Clause 1 of this Article, its overpaid duty amounts (if any) shall be handled in accordance with the law on tax administration.

Chapter II. DUTY EXEMPTION, REDUCTION AND REFUND

Article 29. Duty exemption for goods with a minimal value or goods sent via express mail service^[xlv]

1.^[xlvi] (annulled)

2.^[xlvii] Imported goods sent via postal service or express mail service and having a customs value of up to VND 1,000,000 or a payable duty amount of up to VND 100,000 are entitled to import duty exemption.

For goods having a customs value of over VND 1,000,000 or a payable duty amount of over VND 100,000, import duty shall be paid for the whole shipment of such goods.

3.^[xlviii] Goods having a customs value of up to VND 500,000 or a payable import or export duty amount of up to VND 50,000 for each importation or exportation are entitled to import or export duty exemption.

This Clause does not apply to goods being gifts or presents, goods purchased, sold or bartered between border inhabitants and goods sent via postal service or express mail service.

4.^[xlix] Dossier of request for duty exemption: The customs dossier must comply with the customs law.

5. Procedures for duty exemption must comply with Article 31 of this Decree.

Article 29a. Duty exemption for goods imported or exported under treaties^[l]

1. Imported or exported goods are entitled to import or export duty exemption in accordance with treaties to which the Socialist Republic of Vietnam is a contracting party.

2. Grounds for identifying goods entitled to import or export duty exemption

a/ Categories and limits of goods entitled to duty exemption specified in treaties;

b/ Written certifications by agencies proposing the conclusion of or accession to treaties, or specialized management agencies in case treaties do not specify categories and limits of goods entitled to duty exemption.

In case an agency proposing the conclusion of or accession to a treaty is not a specialized management agency, such agency’s written certification shall be used as a ground.

3. Procedures for certification in case a treaty does not specify categories and limits of goods entitled to duty exemption

a/ An organization or individual who uses duty-free goods shall send to the agency proposing the conclusion of or accession to the treaty or a specialized management agency an official letter requesting certification of categories and limits of goods entitled to import or export duty exemption, made according to Form No. 13 provided in Appendix VII to this Decree.

b/ Within 15 days after receiving the official letter, the agency proposing the conclusion of or accession to the treaty or specialized management agency shall send to the requester a written certification of categories and limits of goods entitled to import or export duty exemption, made according to Form No. 14 provided in Appendix VII to this Decree, or a written refusal if goods for which duty exemption is requested do not comply with the treaty.

4. Notification of duty-free goods lists

Before registering the first customs declaration of duty-free imported or exported goods, an organization or individual shall notify a customs office of a list of goods entitled to import or export duty exemption (below referred to as duty-free goods list).

a/ A dossier for notification of a duty-free goods list must comprise:

– A notice of a duty-free goods list, made according to Form No. 05 provided in Appendix VII to this Decree: 1 original;

– The duty-free goods list to be sent via the customs office’s e-data processing system. In case the system experiences a technical breakdown, the organization or individual shall submit 2 originals of the duty-free goods list (in paper form), made according to Form No. 06 provided in Appendix VII to this Decree, and 1 original of the reconciliation monitoring slip, made according Form No. 07 provided in Appendix VII to this Decree.

In case machinery or equipment has to be imported in various shipments at different times and for which reconciliation of quantity of goods at the time of importation cannot be done (below referred to as group or line), the organization or individual shall submit 2 originals of the duty-free goods list (in paper form), made according to Form No. 06 provided in Appendix VII to this Decree;

The duty-free goods list shall be made in conformity with the treaty or the document certifying the duty-free goods categories and limits issued by the agency proposing the conclusion of or accession to the treaty or specialized management agency;

– The treaty, in case duty-free goods categories and limits are specified in the treaty: 1 copy;

– A document certifying categories and limits of goods entitled to import or export duty exemption specified at Point b, Clause 3 of this Article: 1 copy together with the original for collation.

b/ Place for duty-free goods list notification, modifications to duty-free goods lists; responsibilities of customs offices receiving duty-free goods lists; and responsibilities of organizations or individuals notifying duty-free goods lists must comply with Clauses 4, 5, 6 and 7, Article 30 of this Decree.

c/ In case the organization or individual does not directly import or export duty-free goods but a principal contractor, subcontractor or financial leasing company does so, such contractor, subcontractor or company shall use the duty-free goods list notified by the organization or individual to the customs office.

5. Dossiers and procedures for duty exemption must comply with Article 31 of this Decree.

Article30. Notification of lists of duty-free goods to be imported for cases of notifying duty-free goods lists

1. Subject to notification of lists of duty-free imported goods are goods entitled to duty exemption prescribed in Articles 14, 15, 16, 17, 18, 23 and 24 of this Decree.

2. Principles of making a list of duty-free goods to be imported (below referred to as duty-free goods list):

a/ Organizations or individuals using goods (project owners; production and business establishment owners; shipbuilding facility owners; or organizations or individuals carrying out oil and gas activities), below collectively referred to as project owners, shall notify duty-free imported or exported goods lists. In case the principal contractor, subcontractor or financial leasing company, but not the project owner, directly imports duty-free goods but, such contractor, subcontractor or company shall use the duty-free goods list notified by the project owner to the customs office;

b/ Goods must be those eligible for duty exemption in one of the cases specified in Clauses 11, 12, 13, 14, 15, 16 and 18, Article 16 of the Law on Import Duty and Export Duty; and suitable to the investment line or field, objectives, size and capacity of projects, production establishments or activities using duty-free goods;

c/ A duty-free goods list shall be made once for a project, production establishment or activities using duty-free goods, or by phase, item, group or line suitable to the reality and dossier for project implementation, production establishment or activities using duty-free goods, below collectively referred to as project.

3. A dossier for notification of a duty-free goods list must comprise:

a/ An official notice of a duty-free goods list, which must clearly state grounds for determining duty-free goods, made according to Form No. 05 in Appendix VII to this Decree: 1 original;

b/^[li] The duty-free goods list to be sent via the customs office’s e-data processing system. In case the system experiences a technical breakdown, the project owner shall submit 2 originals of the duty-free goods list (in paper form), made according to Form No. 06 provided in Appendix VII to this Decree, and 1 original of the reconciliation monitoring slip, made according Form No. 07 provided in Appendix VII to this Decree.

In case machinery or equipment has to be imported in various shipments at different times and for which reconciliation of quantity of goods at the time of importation cannot be done (below referred to as group or line), the project owner shall submit 2 originals of the duty-free goods list (in paper form), made according to Form No. 06 provided in Appendix VII to this Decree;

c/ The investment registration certificate or enterprise registration certificate or an equivalent paper, except the case of duty exemption specified in Clause 15, Article 16 of the Law on Import Duty and Export Duty: 1 copy^[lii];

d/ An extract of the techno-economic justification, technical document or project description: 1 copy^[liii];

dd/ The certificate of hi-tech enterprise, science and technology enterprise or science and technology organization issued by a competent agency, for hi-tech enterprises, science and technology enterprises or science and technology organizations: 1 copy^[liv];

e/ The certificate of eligibility for medical equipment manufacture or an equivalent paper as prescribed by the law on medical equipment management, for the case of duty exemption specified Clause 14, Article 16 of the Law on Import Duty and Export Duty: 1 copy^[lv];

g/ The oil and gas contract, decision assigning the task of carrying out oil and gas activities or a competent agency’s written approval of the annual work program and annual budget, for the case of duty exemption specified in Clause  15, Article 16 of the Law on Import Duty and Export Duty: 1 copy^[lvi];

h/ The shipbuilding contract or ship export contract, for the case of duty exemption specified at Point b or c, Clause 16, Article 16 of the Law on Import Duty and Export Duty: 1 copy^[lvii];

i/ A written description of the project to produce information technology products, digital content or software, in case of duty exemption under Clause 18, Article 16 of the Law on Import Duty and Export Duty: 1 copy^[lviii];

k/^[lix] The contract on lease of manufacturing machinery or equipment or manufacturing components, details, parts and spare parts of machinery and equipment, for the goods specified at Point a, Clause 11; Point b, Clause 15; and Point a, Clause 16, Article 16 of the Law on Import Duty and Export Duty: 1 copy.

In case the documents specified in this Clause are sent in the electronic form by specialized state management agencies via the Vietnam National Single Window, project owners are not required to submit them when notifying duty-free goods lists to customs offices.

4. Time and place for duty-free goods list notification:

a/ A project owner shall send a dossier for duty-free goods list notification in accordance with Clause 3^[lx] of this Article before registering the first declaration of duty-free imported goods;

b/ The place for receiving a duty exemption notice is the provincial-level Customs Department of the locality where the project is implemented or where the Customs Department’s head office is based, or the project is centrally managed, for projects implemented in various provinces and cities, or where the group or line is installed, for lists of duty-free goods to be imported by group or line.

5. In case a notified duty-free goods list contains errors or needs modification, before importing goods, the project owner shall notify the modified duty-free goods list together with relevant documents to prove that such modification or adjustment meets the project’s requirements.

6. Responsibilities of a customs office:

a/ Within 3 working days after receiving a dossier, to notify the project owner of its receipt of the duty-free goods list; or request supplementation of the dossier in accordance with Clause 3^[lxi] of this Article, or explanation and clarification of details of the duty-free goods list notification dossier; or notify the project owner of the goods’ ineligibility for duty exemption;

b/ In case modifications to a duty-free goods list lead to a change in the exempted duty amount, the customs office receiving the dossier for duty-free goods list notification shall notify such to the customs office carrying out import procedures for recovering the improperly exempted duty amount;

c/ To inspect the use of duty-free goods by applying the risk management mechanism prescribed by the law on tax administration and customs law;

d/ To withdraw the duty-free goods list or to request the project owner to adjust the duty-free goods list, to halt procedures for duty exemption and recover the exempted tax amount suitable to the project which has terminated or adjusted its operation, for projects terminating or adjusting their operation.

7. Responsibilities of a project owner:

a/ To make duty-free goods lists in accordance with Clause 1 of this Article;

b/ To notify duty-free goods lists, modify duty-free goods lists and receive feedback from the customs office through the latter’s e-data processing system (except the case in which the electronic method cannot be applied yet);

c/ To make accurate, truthful and complete declarations and send duty-free goods list notification dossiers on time; to take responsibility before law for the accuracy, truthfulness and completeness of duty-free goods list notification dossiers, to use duty-free goods for proper purposes;

d/ To keep documents relating to the grounds for identifying imported and exported goods eligible for duty exemption and produce them to customs offices and competent agencies for inspection and examination in accordance with regulations;

dd/^[lxii] To notify the use of free-duty imported goods under Article 31a of this Decree.

Article 31. Dossiers and procedures for duty exemption upon customs clearance

1. A dossier of request for duty exemption is a customs dossier as specified by the Customs Law and guiding documents.

2. In addition to the dossier specified in Clause 1 of this Article, depending on each specific case, a duty payer shall submit one of the following documents:

a/ The entrustment contract, in the case of goods import or export entrustment: 1 copy^[lxiii];

b/ The contract on goods supply according to the bid winning document or contractor appointment document, which must clearly state that the goods supply price is exclusive of import duty, in the case of goods import by a bid winner: 1 copy^[lxiv];

c/ The contract on goods supply for the organization or individual conducting oil and gas activities, which must clearly state that the goods supply price is exclusive of import duty, in the case of goods import by an organization or individual for oil and gas activities: 1 copy^[lxv];

d/ The financial leasing contract which must clearly state that the goods supply price is exclusive of import duty, in the case of financial leasing of goods import for supply to a duty exemption beneficiary: 1 copy^[lxvi];

dd/ The document on transfer of goods of the duty exemption beneficiary, which must clearly state the goods transfer price exclusive of import duty, in the case of goods transfer from a duty exemption beneficiary: 1 copy^[lxvii];

e/^[lxviii] The Ministry of Science and Technology’s written certification, for a vehicle specified in Clauses 11, 15 and 16, Article 16 of the Law on Import Duty and Export Duty: 1 original;

g/ The duty-free goods list already received by the customs office, in case the list of duty-free goods to be imported in paper form and the reconciliation monitoring slip have been  received by the customs office: 1 copy produced with the original for collation.

In the case of notifying a duty-free goods list through the e-data processing system, a duty payer is not required to submit the duty-free goods list. The customs office shall use the duty-free goods list on the e-data processing system to grant duty exemption in accordance with regulations.

h/^[lxix] The Prime Minister’s decision on duty exemption, for the cases specified at Points a, b and dd, Clause 1, Article 28 of this Decree: 1 copy together with the original for collation.

3. Procedures for duty exemption:

a/ When carrying out customs procedures, a duty payer shall determine and declare goods and the exempted duty amount (except declaration of the payable duty amount for goods imported or exported for subcontract production provided by the party hiring the subcontract production) in the customs declaration and take responsibility before law for such declaration;

b/ The customs office carrying out customs procedures shall, based on the duty exemption dossier, refer to current regulations to grant duty exemption in accordance with regulations.

When determining that imported goods are not eligible for duty exemption as declared, the customs office shall collect duty and sanction violations (if any) in accordance with regulations.

c/^[lxx] The e-data processing system automatically reconciles the quantity of imported goods or exported goods corresponding to the quantity of goods stated in the duty-free goods list.

In case of a paper notice of the duty-free goods list, the customs office shall update and reconcile the quantity of imported or exported goods corresponding to the quantity of goods stated in the duty-free goods list.

In case of group- or line-based import of duty-free goods, a duty payer shall carry out customs procedures at the customs office of the place where machinery and equipment are installed. At the time of registration of customs declaration, the duty payer shall make detailed declarations of goods on the customs declaration. If unable to make detailed declarations on the customs declaration, the duty payer shall make a detailed list of goods imported in groups or lines according to Form No. 04 provided in Appendix VIIa to this Decree through the e-data processing system or according to Form No. 15 provided in Appendix VII to this Decree and enclose it with the customs declaration. Within 15 days after completing the import of the last shipment of each group or line of goods, the duty payer shall send a notice of completion of group- or line-based import of goods, made according to Form No. 05 provided in Appendix VIIa to this Decree, to the customs office of the place where the duty-free goods list is notified through the e-data processing system or according to Form No. 16 provided in Appendix VII to this Decree.

4. Procedures for duty exemption for organizations’ goods in excess of the duty-free quotas prescribed in Clause 2, Article 7^[lxxi] of this Decree:

a/ A duty exemption request dossier shall be sent to the General Department of Vietnam Customs at least 15 working days before carrying out customs procedures;

b/ In case the duty exemption request dossier is incomplete, within 5 working days after receiving the dossier, the General Department of Vietnam Customs shall notify such to the organization or individual for completion of the dossier;

c/ Within 15 working days after receiving a complete dossier, the Ministry of Finance shall issue a duty exemption decision or notify the non-exemption from duty at the proposal of the General Department of Vietnam Customs;

d/ On the basis of the customs dossier and the Ministry of Finance’s duty exemption decision, the duty payer and customs office clearing customs procedures shall carry out procedures for duty exemption upon customs clearance in accordance with Clause 3 of this Article.

5.^[lxxii] Procedures for import duty exemption in special cases

a/ In case a duty payer is exempt from import duty on goods imported to create fixed assets for the projects under Article 16 of the Law on Import Duty and Export Duty but does not import goods and is allowed to receive import duty-exempt goods transferred by another organization or individual in Vietnam, it/he/she shall register a new customs declaration for the transferred goods and be entitled to import duty exemption provided that the transfer price is exclusive of import duty. The goods transferor is not required to refund the exempted import duty amount.

b/ Organizations or individuals that carry out entrusted import or win contracts to import goods for supply to the subjects specified in Article 16 of the Law on Import Duty and Export Duty are entitled to import duty exemption for goods imported in the form of entrustment or contract winning provided that the goods price under the entrustment contract or the contract winning price under the contract winning decision is exclusive of import duty.

c/ Financial leasing companies that import goods for supply to the subjects specified in Articles 14, 16, 17, 19 and 25 of this Decree for financial leasing are entitled to import duty exemption provided that the lease price is exclusive of import duty. In case goods imported for financial leasing are not used for the purpose for which they are eligible for duty exemption, the financial leasing companies shall register a new customs declaration and make duty payment at the time of registration. In case a new customs declaration is not registered, customs offices shall make duty assessment under regulations.

d/ In case of transfer of the whole or part of a project eligible for investment incentives to another organization or individual, the project owner shall, before transferring the project, send a project transfer notice, made according to Form No. 06 provided in Appendix VIIa to this Decree, through the e-data processing system or according to Form No. 17 provided in Appendix VII to this Decree, to the customs office which receives the notice of the duty-free goods list, and is not required to refund the exempted import duty amount for the transferred goods. The project transferee shall register a new customs declaration for the transferred goods and be entitled to import duty exemption if fully satisfying the following conditions: At the time of transfer, the project is still eligible for investment incentives; the transfer price is exclusive of import duty; the transferee is the owner of the transferred project as written in the modified investment certificate or a document of equivalent validity.

The customs office which receives the duty-free goods list from the owner of the transferred project shall stop using such list on the System or withdraw the paper list of duty-free goods and the reconciliation monitoring slip of the owner of the transferred project; and receive the duty-free goods list for the quantity of goods not fully imported by such project owner.

In case of transfer of the whole of a project but the project owner has not yet fully imported goods according to the duty-free goods list or in case of transfer of part of a project but the project owner has not yet fully imported goods according to the list of duty-free goods of the transferred project, the transferee shall notify the duty-free goods list for goods not yet fully imported and belonging to the transferred project or part of the project.

In case of transfer of part of a project but the project owner has not yet fully imported goods according to the list of duty-free goods of the to-be-implemented part of the project, the owner of the transferred project shall notify the duty-free goods list for the quantity of goods not yet fully imported and belonging to the to-be-implemented part of the project.

dd/ In case imported goods already exempt from import duty to create fixed assets of a project eligible for investment incentives are used for another project eligible for investment incentives of the same owner, such project owner shall register a new customs declaration for the transferred goods and is entitled to import duty exemption if satisfying the following conditions: The price of the transferred goods is exclusive of import duty; the goods are suitable to the field and size of the receiving project eligible for investment incentives; the goods comply with regulations on fixed assets; and the goods are named in the list of duty-free goods of the receiving project already notified to the customs office.

The received goods are reconciled on the list of duty-free goods of the receiving project already notified to the customs office. The owner of the transferred project may import an additional quantity of goods to replace the transferred goods, and shall notify the supplemented list of duty-free goods under Clause 5, Article 30 of this Decree.

e/ Imported goods falling into the cases specified in Article 16 of the Law on Import Duty and Export Duty (except the cases specified in Clauses 6 and 7, Article 16) that are subject to destruction and have actually been destroyed under regulations will be entitled to import duty exemption. The destruction must comply with relevant regulations and be carried out under the direct supervision of customs officers. Before the destruction, the duty payer shall send a notice to the customs office, clearly stating the reason for destruction, names of goods to be destroyed, and time and place of destruction (1 original); written permission for destruction issued by the specialized management agency or provincial-level Department of Natural Resources and Environment (1 copy together with the original for collation).

Within 30 days from the date of destruction, the duty payer shall submit to the customs office where the import declaration is registered the following documents: the written certification of destruction results bearing the full name, signature and seal of the director of the enterprise that has goods destroyed; full name(s) and signature(s) of the customs officer supervising the destruction, and of persons assigned by the enterprise’s director to carry out and supervise the destruction; signature of the representative of the related state agency (if any) (1 copy together with the original for collation).

Article 31a. Notification and inspection of the use of goods eligible for import duty exemption^[lxxiii]

1. Notification of the use of goods eligible for import duty exemption

a/ Notifying subjects:

Project owners shall send a notice of the use of goods eligible for import duty exemption according to Form No. 07 provided in Appendix VIIa to this Decree through the e-data processing system or according to Form No. 18 provided in Appendix VII to this Decree, to the customs office which receives the duty-free goods list, for cases subject to notification of the duty-free goods list to the customs office.

b/ Time and time limit for notification:

Within 90 days from the end of a fiscal year, organizations or individuals shall notify the use of duty-free goods in the fiscal year to the customs office which receives the list of duty-free goods until the whole project terminates its operation or the goods have been re-exported out of Vietnam or when the use purpose of duty-free goods is changed, the goods are used for domestic sale or have been destroyed.

For the cases of import duty exemption specified in Articles 15 and 23 of this Decree, the notification of the use of duty-free goods must be made on an annual basis within 5 years from the date of official operation of a project. Within 30 days from the end of the 5-year period, the project owner shall register a new customs declaration and declare and pay duty on imported raw materials, supplies and components exempt from duty but not yet used up within this period.

2. In case of import of raw materials and supplies for manufacturing as specified at Point a, Clause 11, Point b, Clause 15, and Point a, Clause 16, Article 16 of the Law on Import Duty and Export Duty:

a/ Within 30 days after completing the manufacture of machinery, equipment or components, details, parts and accessories of machinery and equipment, the project owner shall send to the customs office which receives the duty-free goods list a notice of the completion of manufacture of machinery and equipment, made according to Form No. 08 provided in Appendix VIIa to this Decree through the e-data processing system or according to Form No. 19 provided in Appendix VII to this Decree. If having not used up the goods, within 30 days after completing the manufacture, the project owner shall register a new customs declaration and declare and pay duty at the time of registration.

b/ Within 60 days after receiving the notice from the project owner as specified at Point a of this Clause, the customs office which receives the notice of the duty-free goods list shall conduct an inspection at the project owner’s head office to determine the quantity of duty-free imported goods that have been used for the purpose of manufacturing machinery, equipment or components, details, parts and accessories of machinery and equipment. In case the customs office detects that the project owner has not used up duty-free goods or has changed the use purpose of duty-free goods without registering a new customs declaration, it shall make tax assessment under regulations.

c/ The project owner shall notify the use of imported goods for manufacturing as specified in Clause 1 of this Article. From the year of completing the manufacture, the project owner shall make a notice of the use of manufactured products.

3. In case of group- or line-based import of duty-free goods in multiple shipments without reconciliation of the quantity of goods at the time of registration of the customs declaration, in addition to Clause 1 of this Article, the project owner shall:

a/ Send to the customs office which receives the duty-free goods list a notice of completion of the installation of goods in groups or lines, made according to Form No. 09 provided in Appendix VIIa to this Decree, through the e-data processing system or according to Form No. 20 provided in Appendix VII to this Decree, within 30 days after completing the installation. If having not used up the goods, within 30 days after completing the installation of goods in groups or lines, the project owner shall register a new customs declaration and declare and pay duty at the time of registration.

b/ Within 60 days after receiving the project owner’s notice of completion of the installation of goods in groups or lines, the customs office which receives the notice of the duty-free goods list shall conduct an inspection at the head office of the project owner to check whether the duty-free imported goods have been used for the purpose of being installed in group- or line-based duty-free goods. In case the customs office detects that the project owner has not used up goods or has changed the use purpose of group- or line-based duty-free goods without registering a new customs declaration, it shall make tax assessment under regulations.

c/ The project owner shall notify the use of imported goods to complete the installation of goods in groups or lines as specified in Clause 1 of this Article. From the year of completing the installation of goods in groups or lines, the project owner shall notify the use of installed products.

4. Inspection of the use of duty-free goods

a/ The customs office which receives the notice of the duty-free goods list shall inspect the use of duty-free goods at the project owner’s head office on the risk management principles.

b/ The inspection shall be conducted according to the order and procedures for post-customs clearance inspection.

Article 32. Import and export duty reduction

1. Imported or exported goods currently under customs inspection as prescribed by the 2014 Customs Law and guiding documents which are damaged or lost due to objective causes are entitled to duty reduction in accordance with Clause 1, Article 18 of the Law on Import Duty and Export Duty.

2.^[lxxiv] A dossier of request for duty reduction must comprise:

a/ A duty payer’s written request for duty reduction sent via the customs office’s e-data processing system, made according to Form No. 3 provided in Appendix VIIa, or written request for duty reduction made according to Form No. 08 provided in Appendix VII to this Decree: 1 original;

b/ The insurance contract, the insurer’s notice of indemnity payment (if any), the insurer’s certification if the insurance contract does not cover tax-related indemnity; contract or agreement on compensation by the carrier if the loss is caused by the carrier (if any): 1 copy;

c/ The record identifying the cause of the damage, made by a competent agency in the locality where such damage arises (a record of fire made by the fire prevention and fighting police office of the locality where the fire occurs; written certification of the commune-level police office; commune-level People’s Committee; industrial park management board; export-processing management board; economic zone management board; border gate management board; maritime administration, or airports authority of the locality where a force majeure event such as disaster, catastrophe, epidemic or accident occurs, causing damage to imported raw materials, machinery or equipment): 1 original.

d/ An assessment service provider’s assessment certificate of the quantity of lost goods or the actual loss rate of goods: 1 original.

3. Procedures and competence for duty reduction:

a/ A duty payer shall submit a dossier to the Customs Branch carrying out customs procedures at the time of customs clearance or within 30 working days after a written certification of damage or loss is made;

b/ In case the duty payer submits a complete dossier as prescribed at the time of carrying out customs procedures, the Customs Branch shall examine the dossier, conduct physical inspection of goods, check the condition for duty reduction and reduce duty within the time limit for customs clearance in accordance with Article 23 of the Customs Law;

c/^[lxxv] In case the duty payer submits a dossier after carrying out customs procedures:

Within 30 days after receiving a complete dossier, the provincial-level Customs Department shall make a dossier, check information, appraise the accuracy and completeness of the dossier and issue a decision on duty reduction according to Form No. 12 provided in Appendix VII to this Decree or notify the duty payer of the reason for its/his/her ineligibility for duty reduction and the payable duty amount. If the dossier is incomplete, the customs office shall notify such to the duty payer within 3 working days after receiving the dossier.

In case it is required to conduct physical inspection of goods which have gone through the customs inspection area in order to obtain sufficient grounds for duty reduction, the customs office shall issue a decision on post-customs clearance inspection at the duty payer’s head office and perform the jobs specified at this Point within 40 days after receiving a complete dossier.

Article 33. Duty refund for exported goods to be re-imported

1. Exported goods for which the export duty has been paid and which are to be re-imported are entitled to export duty refund and are not subject to import duty, including:

a/ Goods already exported which are re-imported into Vietnam;

b/ Exported goods sent by Vietnamese organizations or individuals to foreign organizations or individuals via international post or express delivery service for which the export duty has been paid but which cannot be delivered to recipients and have to be re-imported.

A duty payer shall accurately and truthfully declare re-imported goods being previously exported goods in the customs declaration; and the contract number and date and the name of the goods purchaser, in case of availability of a goods purchase and sale contract.

The customs office shall examine the duty payer’s declaration and clearly write the examination result as a basis for the duty refund.

2. A dossier of request for duty refund must comprise:

a/^[lxxvi] A written request for export duty or import duty refund for imported goods or exported goods, sent via the custom office’s e-data processing system, made according to Form No. 01 provided in Appendix VIIa, or a written request for export duty or import duty refund, made according to Form No. 09 provided in Appendix VII to this Decree: 1 original.”

b/ Payment documents for imported or exported goods, in case payment has been made: 1 copy^[lxxvii];

c/ Import and export contracts and invoices based on the import and export contracts, in case of goods purchase and sale; the import or export entrustment contract in case of import or export entrustment (if any): 1 copy^[lxxviii];

d/ For goods to be re-imported due to the foreign client’s refusal to receive goods or to the absence of the goods recipient as notified by the carrier, the foreign client’s notice or written agreement with the foreign client on receipt of goods back or the carrier’s notice of unavailability of goods recipient is additionally required, which must clearly state the reason, the quantity and type of returned goods, in case of goods return by clients: 1 copy^[lxxix].

In case of a force majeure event or in case the duty payer detects errors of goods and imports goods back, such document is not required but the duty payer shall clearly state the reason for re-import of goods in the written request for duty refund;

dd/ For imported or exported goods prescribed at Point b, Clause 1 of this Article, the international post or express delivery service provider’s notice of failure to deliver to the recipient is additionally required: 1 copy^[lxxx].

3. Procedures for submission, receipt and processing of duty refund dossiers must comply with the law on tax administration.

^[lxxxi](annulled)

Article 34. Duty refund for imported goods subject to re-export

1. Imported goods for which the import duty has been paid and which have to be re-exported are entitled to import duty refund and are not subject to export duty, including:

a/^[lxxxii] Imported goods subject to re-export to foreign countries, including goods to be exported back to the goods owners, goods already imported to be exported to foreign countries, or goods exported to non-tariff areas for use therein.

Goods shall be re-exported by the initial importer or an entity authorized or entrusted by the initial importer;

b/ Imported goods sent by organizations or individuals overseas to organizations or individuals in Vietnam via international post or express delivery service for which the duty has been paid and which cannot be delivered to the recipients and are subject to re-export;

c/ Imported goods for which the duty has been paid and which are sold to vehicles of foreign firms operating on international routes through Vietnam’s ports and to Vietnamese vehicles operating on international routes in accordance with regulations;

d/ Imported goods for which the import duty has been paid but which are stored in warehouses or storage yards at border gates, are under customs supevision and are re-exported overseas.

Duty payers shall accurately and truthfully declare imported goods to be re-exported in customs declarations; and contract numbers and dates and names of goods purchasers.

Customs offices shall examine duty payers’ declarations and clearly write examination results to serve the duty refund.

2. A dossier of request for duty refund must comprise:

a/^[lxxxiii] A written request for export duty or import duty refund for imported goods or exported goods, sent via the custom office’s e-data processing system, made according to Form No. 01 provided in Appendix VIIa, or a written request for export duty or import duty refund, made according to Form No. 09 provided in Appendix VII to this Decree: 1 original.

b/^[lxxxiv] The value-added invoice or sale invoice as prescribed by the regulations on invoices, or the commercial invoice: 1 copy.”

c/ A document on payment for imported or exported goods, in case payment has been made: 1 copy^[lxxxv];

d/ Import and export contracts and invoices based on the import and export contracts, in case of goods purchase and sale; the import or export entrustment contract, in case of entrusted import or export (if any): 1 copy^[lxxxvi];

dd/ The agreement on return of goods to the foreign partner, in case of re-export to the foreign initial goods owner for imported goods specified at Point a, Clause 1 of this Article: 1 copy^[lxxxvii];

e/ The international post or express delivery service provider’s notice of failure to deliver goods to the recipient, for imported goods specified at Point b, Clause 1 of this Article: 1 copy^[lxxxviii];

g/ The ship supply enterprise’s certification of the quantity and value of goods actually purchased from the key importer by the foreign ship together with a statement of payment documents of the foreign ship firm, for imported goods specified at Point c, Clause 1 of this Article: 1 original.

3. Procedures for submission, receipt and processing of duty refund dossiers must comply with the law on tax administration.

^[lxxxix](annulled)

Article 35. Duty refund for machinery, equipment, instruments and transport vehicles of organizations and individuals permitted for temporary import for re-export

1. A duty payer shall declare and take responsibility before law for the rate of depreciation and distribution of the value of goods during the time of their use and storage in Vietnam in accordance with the law on accounting when requesting the customs office to refund duty as a basis for calculating the residual value of goods.

A duty payer shall accurately and truthfully declare imported goods to be re-exported in the customs declaration; and contract number and date and name of the goods purchaser.

A customs office shall examine a duty payer’s declarations and clearly write the examination result to serve the duty refund.

2. A dossier of request for duty refund must comprise:

a/^[xc] A written request for export duty or import duty refund for imported goods or exported goods sent via the custom office’s e-data processing system, made according to Form No. 01 provided in Appendix VIIa, or a written request for export duty or import duty refund, made according to Form No. 09 provided in Appendix VII to this Decree: 1 original.

b/ The document on payment for imported or exported goods, in case payment has been made: 1 copy^[xci];

c/ Import and export contracts and invoices based on the import and export contracts, in case of goods purchase and sale; the import or export entrustment contract, in case of entrusted import or export (if any): 1 copy^[xcii].

3. Procedures for submission, receipt and processing of duty refund dossiers must comply with the law on tax administration.

^[xciii](annulled)

Article 36. Duty refund for goods imported for production and business after their products are exported

1. After the goods imported for production and business activities have been used for export production and their products are exported overseas or into non-tariff areas, the paid import duty for such goods shall be refunded.

2. Imported goods eligible for import duty refund include:

a/ Materials and supplies (including supplies for production of packaging or for packaging of export products), imported components and semi-finished products which directly constitute export products or are used in export production but are not directly transformed into goods;

b/ Imported complete products which are attached or assembled with export products or packed with export products into goods in complete sets;

c/ Imported components and parts for maintenance of export products.

3. Grounds for identifying goods eligible for duty refund:

a/ Organizations or individuals producing products for export have facilities for export production in the territory of Vietnam; and have the right to own or use machinery and equipment at production facilities suitable to materials, supplies and components imported for export production;

b/ The value or quantity of imported materials, supplies and components eligible for duty refund is the value of the quantity of actually imported materials, supplies and components used for production of actually exported products;

c/ Exported products have undergone customs procedures applicable to export production;

d/ Organizations or individuals directly import goods and export products or entrust such import and export.

Duty payers shall accurately and truthfully declare on customs declarations the exported products produced from previously imported goods.

4. In case a type of materials, supplies or components imported for production of two or more types of products of which only one type is exported, the import duty corresponding to the part of materials, supplies or components constituting the exported products against the total value of products turned out shall be refunded.

The total value of products turned out is the total value of exported products and the sale price of products in the domestic market. The value of exported products does not include the value of domestically purchased materials, supplies and components constituting the exported products.

The refundable import duty shall be calculated by the distribution method according to the following formula:

The value of exported products is the quantity of actually exported products multiplied by (x) the taxed value of the exported goods.

5. A dossier of request for duty refund must comprise:

a/^[xciv] A written request for import duty or export duty refund for imported goods or exported goods sent via the custom office’s e-data processing system, made according to Form No. 01 provided in Appendix VIIa, or a written request for export duty or import duty refund, made according to Form No. 09 provided in Appendix VII to this Decree: 1 original.

b/ A document on payment for imported or exported goods, in case payment has been made: 1 copy^[xcv];

c/ Import and export contracts and invoices based on the import and export contracts, in case of goods purchase and sale; the import or export entrustment contract, in case of entrusted import or export (if any): 1 copy^[xcvi].

The duty payer shall declare the contract number and date and name of the goods purchaser on the customs declaration of exported goods.

d/ A statement of duty calculation for imported materials, supplies and components (made according to Form No. 10 provided in Appendix VII to this Decree).

The refundable import duty amount for materials, supplies and components must correspond to the quantities and types of actually imported materials, supplies and components used for production of actually exported products;

dd/ The processing contract signed with the foreign client (in case of import of materials, supplies and component to produce products which are later used for processing of products for export under a processing contract with a foreign partner): 1 copy^[xcvii];

e/ A document proving existence of a production facility in the territory of Vietnam; and the right to own or use machinery and equipment at the production facility suitable to materials, supplies and components imported for goods production: 1 copy^[xcviii].

6. Procedures for submission, receipt and processing of duty refund dossiers must comply with the law on tax administration.

^[xcix](annulled)

Article 37. Duty refund in case duty payers have paid the import or export duty but have no imported or exported goods or have imported or exported goods in a quantity smaller than that of imported or exported goods for which the duty has been paid; non-refund of duty for minimal duty amounts

1. If no goods are imported or exported or the quantity of imported or exported goods is smaller than that of imported or exported goods for which the duty has been paid, the paid import or export duty corresponding to the goods which actually are not imported or exported or which have been imported or exported in a smaller quantity.

2. In the cases eligible for import or export duty refund specified in Articles 33, 34, 35, 36 and 37 of this Decree, no refund shall be granted if the refundable duty amount is smaller than VND 50,000 according to the customs declaration for carrying out procedures for duty refund.

Customs offices shall neither receive dossiers of request for duty refund nor refund the refundable duty amount specified in this Clause.

3. ^[c]A written request for import duty or export duty refund for imported goods or exported goods sent via the custom office’s e-data processing system, made according to Form No. 01 provided in Appendix VIIa, or a written request for export duty or import duty refund, made according to Form No. 09 provided in Appendix VII to this Decree: 1 original.

4. Procedures for submission, receipt and processing of dossiers of request for duty refund must comply with the law on tax administration.

^[ci](annulled)

For a duty payer that submits a complete dossier for non-collection of duty when carrying out customs procedures and is eligible for non-collection of duty first and inspection later, the customs office shall not collect duty for imported and exported goods in accordance with regulations.

Article 37a. Non-collection of import duty or export duty^[cii]

1. Cases of non-collection of duty

a/ Duty shall not be collected for goods that are eligible for duty refund but for which duty has not been paid as specified in Articles 33 thru 37 of this Decree.

b/ Duty shall not be collected for goods that are not subject to import duty or export duty as specified in Articles 33 and 34 of this Decree.

2. Dossier of request for non-collection of duty

A written request for non-collection of import duty or export duty for imported goods or exported goods sent via the office office’s e-data processing system, made according to Form No. 02 provided in Appendix VIIa, or a written request for non-collection of import duty or export duty, made according to Form No. 09a provided in Appendix VII to this Decree: 1 original. For the case specified at Point a, Clause 1 of this Article, in addition to the written request for non-collection of duty, the duty payer shall submit a dossier similar to the dossier of request for duty refund.

3. Time for submitting a dossier of request for non-collection of duty: The duty payer shall submit a dossier of request for non-collection of duty at the time of carrying out customs procedures or after the goods are cleared from customs procedures to the customs office where goods export or import procedures are carried out.

4. Procedures for submission, receipt and processing of dossiers of request for non-collection of duty

a/ For the case specified at Point a, Clause 1 of this Article, procedures for submission, receipt and processing of dossiers of request for non-collection of duty are the same as those for submission, receipt and processing of dossiers of request for duty refund.

b/ For the case specified at Point b, Clause 1 of this Article:

In case the declaration of first-time import or export of the goods shipment does not show any duty amount requested for refund and the duty payer submits the dossier of request for non-collection of duty at the time of carrying out customs procedures, the customs office shall issue a decision on non-collection of import duty for re-imported goods, or non-collection of export duty for re-exported goods within the time limit for carrying out customs procedures if having sufficient grounds to believe that the imported goods are those previously exported or the exported goods are those previously imported.

In case the declaration of first-time import or export of the goods shipment shows a duty amount requested for refund or the declaration of first-time import or export of the goods shipment does not show any duty amount requested for refund but the duty payer submits the dossier of request for non-collection of duty after the goods are cleared from customs procedures, procedures for submission, receipt and processing of dossiers of request for non-collection of duty are the same as those for submission, receipt and processing of dossiers of request for duty refund. The customs office shall issue a decision on non-collection of duty on the re-exported or re-imported goods shipment, together with a decision on duty refund for the goods shipment under first-time export or import. The paid duty amount for the re-exported or re-imported goods shipment shall be refunded to the duty payer in accordance with the law on tax administration.

Chapter III. IMPLEMENTATION PROVISIONS^[ciii]

Article 38. Effect

1. This Decree takes effect on September 1, 2016, and replaces the Government’s Decree No. 87/2010/ND-CP of August 13, 2010, detailing the implementation of a number of articles of the Law on Import Duty and Export Duty.

2. To annul provisions on import duty and export duty exemption of the Prime Minister’s Decisions No. 31/2015/QD-TTg of August 4, 2015; No. 52/2015/QD-TTg of October 20, 2015; and No. 53/2013/QD-TTg of September 13, 2013, and Article 7 of the Prime Minister’s Decision No. 119/2009/QD-TTg^[civ] of October 1, 2009.

Article 39. Transitional provisions

1. Projects currently entitled to import and export duty incentives which are higher than those prescribed in the Law on Import Duty and Export Duty are entitled to such incentives for their remaining duration eligible for incentives.

2. Projects currently entitled to import and export duty incentives which are lower than, or not yet enjoying, the import and export duty incentives prescribed in the 2016 Law on Import Duty and Export Duty, are entitled to the incentives prescribed in the Law on Import Duty and Export Duty for their remaining duration eligible for incentives.

Article 40. Implementation responsibility

1. The Ministry of Planning and Investment shall promulgate a list of domestically available goods as the basis for identifying domestically unavailable goods referred to in Articles 14, 15, 16, 17, 18, 19, 20, 21, 23, 24, 25 and 28 of this Decree.

2.^[cv] The Ministry of Science and Technology shall promulgate a list of, or criteria for identifying, duty-free imported goods, or certify duty exemption eligibility under the Prime Minister’s decision for imported special-use vehicles specified in Clauses 11, 15 and 16, Article 16 of the Law on Import Duty and Export Duty and imported goods specified in Clause 21, Article 16 of the Law on Import Duty and Export Duty, except those specified in Clause 1 of this Article.

3. The Ministry of Education and Training shall promulgate a list of, or criteria for identifying, special-use goods directly serving education.

4. The Ministry of Agriculture and Rural Development shall promulgate a list of, or criteria for identifying, plant varieties, animal breeds, fertilizers and pesticides which need to be imported.

5.^[cvi] The Ministry of Information and Communications shall prescribe the identification of imported raw materials, supplies and components eligible for import duty exemption to directly serve the production of information technology products, digital content and software.

6. The Ministry of Natural Resources and Environment shall promulgate a list of, or criteria for identifying, special-use machinery, equipment, vehicles, devices and supplies which need to be imported for environmental protection, and export products made from waste recycling and treatment activities.

7. The Ministry of Public Security and Ministry of National Defense shall notify the General Department of Vietnam Customs of lists of special-use goods annually imported to directly serve security and defense approved by the Prime Minister or by the Minister of Public Security or Minister of National Defense as authorized by the Prime Minister and update any change to these lists.

8. The State Bank of Vietnam shall promulgate a list of machinery, equipment, materials, supplies, components, parts and spare parts imported to serve its money printing and minting activities, and shall appoint their importers.

9. The Ministry of Foreign Affairs shall notify the Ministry of Finance of tax incentives under treaties or agreements between the Government of Vietnam and foreign non-governmental organizations.

10. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of provincial-level People’s Committees, and related organizations and persons shall implement this Decree.

AMENDMENT NOTES

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¹ This Text is consolidated from the following 2 decrees:

– The Government’s Decree No. 134/2016/ND-CP of September 1, 2016, detailing a number of articles of, and providing measures to implement, the Law on Import Duty and Export Duty, which takes effect on September 1, 2016; and,

– The Government’s Decree No. 18/2021/ND-CP of March 11, 2021, amending and supplementing a number of articles of the Government’s Decree No. 134/2016/ND-CP of September 1, 2016, detailing a number of articles of, and providing measures to implement, the Law on Import Duty and Export Duty, which takes effect on April 25, 2021 (below referred to as Decree No. 18/2021/ND-CP).

This Consolidated Text does not replace the above 2 decrees.

[ii] Công Báo Nos 309-310 (20/4/2022)

^[iii] Decree No. 18/2021/ND-CP is promulgated on the following bases:

“Pursuant to the June 19, 2015 Law on Organization of the Government and the November 22, 2019 Law Amending and Supplementing a Number of Articles of the Law on Organization of the Government and the Law on Organization of Local Administration;

Pursuant to the April 6, 2016 Law on Import Duty and Export Duty;

Pursuant to the June 23, 2014 Law on Customs;

Pursuant to the June 17, 2020 Law on Investment; 

Pursuant to the June 13, 2019 Law on Tax Administration;

Pursuant to the June 12, 2017 Law on Foreign Trade Management;

At the proposal of the Minister of Finance;

The Government promulgates the Decree amending and supplementing a number of articles of the Government’s Decree No. 134/2016/ND-CP of September 1, 2016, detailing a number of articles of, and providing measures to implement, the Law on Import Duty and Export Duty.”

^[iv] This Clause is amended and supplemented under Clause 1, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[v] This Clause is amended and supplemented under Clause 1, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[vi] This Clause is amended and supplemented under Clause 2, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[vii] This Clause is amended and supplemented under Clause 2, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[viii] This Clause is amended and supplemented under Clause 2, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[ix] This Clause is amended and supplemented under Clause 2, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[x] The phrase “1 copy bearing a true-copy mark of the concerned agency” is replaced with the phrase “1 copy” under Point d, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xi] The phrase “1 copy bearing a true-copy mark of the concerned agency” is replaced with the phrase “1 copy” under Point d, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xii] The phrase “1 copy bearing a true-copy mark of the concerned agency” is replaced with the phrase “1 copy” under Point d, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xiii] This Point is amended and supplemented under Clause 3, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xiv] The phrase “1 copy bearing a true-copy mark of the concerned agency” is replaced with the phrase “1 copy” under Point d, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xv] This Point is annulled under Point a, Clause 2, Article 2 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xvi] The word “or” is replaced with the word “and” under Point a, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xvii] This Point is amended and supplemented under Clause 4, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xviii] This Clause is amended and supplemented under Clause 4, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xix] This Clause is amended and supplemented under Clause 4, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xx] This Clause is amended and supplemented under Clause 4, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xxi] This Point is amended and supplemented under Clause 5, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xxii] The phrase “shall be determined when making account-finalization of the management and use of raw materials, supplies and components imported for export processing” is replaced with the phrase “shall be determined when making account-finalization of the management and use of raw materials, supplies and components exported for import processing” under Point b, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xxiii] This Article is amended and supplemented under Clause 6, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xxiv] This Clause is amended and supplemented under Clause 7, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xxv] This Clause is added under Clause 7, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xxvi] This Clause is amended and supplemented under Clause 8, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xxvii] The phrase “1 copy bearing a true-copy mark of the concerned agency” is replaced with the phrase “1 copy” under Point d, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xxviii] The phrase “for development” is replaced with the phrase “for direct use for” under Point dd, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xxix] The phrase “1 copy bearing a true-copy mark of the concerned agency” is replaced with the phrase “1 copy” under Point d, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xxx] The phrase “serving” is replaced with the phrase “for direct use for” under Point dd, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xxxi] The phrase “1 copy bearing a true-copy mark of the concerned agency” is replaced with the phrase “1 copy” under Point d, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xxxii] The phrase “(for cases of requesting duty exemption before customs procedures are carried out) or Form No. 3b in Appendix VII to this Decree (for cases of requesting duty exemption after customs procedures are carried out)” is annulled under Point a, Clause 2, Article 2 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xxxiii] The phrase “1 copy bearing a true-copy mark of the concerned agency” is replaced with the phrase “1 copy” under Point d, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xxxiv] The phrase “1 copy bearing a true-copy mark of the concerned agency” is replaced with the phrase “1 copy” under Point d, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xxxv] The phrase “In case of requesting duty exemption before carrying out customs procedures” is annulled under Point a, Clause 2, Article 2 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xxxvi] This Point is annulled under Point a, Clause 2, Article 2 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021

^[xxxvii] The phrase “1 copy bearing a true-copy mark of the concerned agency” is replaced with the phrase “1 copy” under Point d, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xxxviii] This Clause is amended and supplemented under Clause 9, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xxxix] The phrase “1 copy bearing a true-copy mark of the concerned agency” is replaced with the phrase “1 copy” under Point d, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xl] This Clause is amended and supplemented under Clause 9, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xli] This Clause is added under Clause 9, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xlii] This Clause is added under Clause 9, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xliii] The Clause is added under Clause 9, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xliv] This Article is added under Clause 10, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xlv] The phrase “Duty exemption for goods imported or exported under treaties, goods with a minimal value, or goods sent via express delivery service” is replaced with the phrase “Duty exemption for goods with a minimal value or goods sent via express mail service” under Clause 11, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xlvi] This Clause is annulled under Point a, Clause 2, Article 2 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xlvii] This Clause is amended and supplemented under Clause 11, Article 1 of Decree No. 18/2021/ ND-CP, which takes effect on April 25, 2021.

^[xlviii] This Clause is amended and supplemented under Clause 11, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xlix] This Clause is amended and supplemented under Clause 11, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[l] This Article is added under Clause 12, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[li] This Point is amended and supplemented under Clause 13, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[lii] The phrase “1 copy bearing a true-copy mark of the concerned agency” is replaced with the phrase “1 copy” under Point d, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[liii] The phrase “1 copy bearing a true-copy mark of the concerned agency” is replaced with the phrase “1 copy” under Point d, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[liv] The phrase “1 copy bearing a true-copy mark of the concerned agency” is replaced with the phrase “1 copy” under Point d, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[lv] The phrase “1 copy bearing a true-copy mark of the concerned agency” is replaced with the phrase “1 copy” under Point d, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[lvi] The phrase “1 copy bearing a true-copy mark of the concerned agency” is replaced with the phrase “1 copy” under Point d, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[lvii] The phrase “1 copy bearing a true-copy mark of the concerned agency” is replaced with the phrase “1 copy” under Point d, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[lviii] The phrase “1 copy bearing a true-copy mark of the concerned agency” is replaced with the phrase “1 copy” under Point d, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[lix] This Point is amended and supplemented under Clause 13, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[lx] The phrase “Clause 2” is replaced with the phrase “Clause 3” under Point c, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[lxi] The phrase “Clause 2” is replaced with the phrase “Clause 3” under Point c, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[lxii] This Point is amended and supplemented under Clause 13, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[lxiii] The phrase “1 copy bearing a true-copy mark of the concerned agency” is replaced with the phrase “1 copy” under Point d, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[lxiv] The phrase “1 copy bearing a true-copy mark of the concerned agency” is replaced with the phrase “1 copy” under Point d, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[lxv] The phrase “1 copy bearing a true-copy mark of the concerned agency” is replaced with the phrase “1 copy” under Point d, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[lxvi] The phrase “1 copy bearing a true-copy mark of the concerned agency” is replaced with the phrase “1 copy” under Point d, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[lxvii] The phrase “1 copy bearing a true-copy mark of the concerned agency” is replaced with the phrase “1 copy” under Point d, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[lxviii] This Point is amended and supplemented under Clause 14, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[lxix] This Point is added under Clause 14, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[lxx] This Point is amended and supplemented under Clause 14, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[lxxi] The phrase “Clause 2, Article 8” is annulled under Point a, Clause 2, Article 2 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[lxxii] This Clause is added under Clause 14, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[lxxiii] This Article is added under Clause 15, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[lxxiv] This Clause is amended and supplemented under Clause 16, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[lxxv] This Point is amended and supplemented under Clause 16, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[lxxvi] This Point is amended and supplemented under Clause 18, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[lxxvii] The phrase “1 copy bearing a true-copy mark of the concerned agency” is replaced with the phrase “1 copy” under Point d, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[lxxviii] The phrase “1 copy bearing a true-copy mark of the concerned agency” is replaced with the phrase “1 copy” under Point d, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[lxxix] The phrase “1 copy bearing a true-copy mark of the concerned agency” is replaced with the phrase “1 copy” under Point d, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[lxxx] The phrase “1 copy bearing a true-copy mark of the concerned agency” is replaced with the phrase “1 copy” under Point d, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[lxxxi] The sentence “For goods eligible for duty refund for which duty has not been paid or is not required under Article 19 of the Law on Import Duty and Export Duty, the dossier and procedures are the same as those for duty refund” is annulled under Point a, Clause 2, Article 2 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[lxxxii] This Point is added and supplemented under Clause 17, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[lxxxiii] This Point is amended and supplemented under Clause 18, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[lxxxiv] This Point is amended and supplemented under Clause 17, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[lxxxv] The phrase “1 copy bearing a true-copy mark of the concerned agency” is replaced with the phrase “1 copy” under Point d, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[lxxxvi] The phrase “1 copy bearing a true-copy mark of the concerned agency” is replaced with the phrase “1 copy” under Point d, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[lxxxvii] The phrase “1 copy bearing a true-copy mark of the concerned agency” is replaced with the phrase “1 copy” under Point d, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[lxxxviii] The phrase “1 copy bearing a true-copy mark of the concerned agency” is replaced with the phrase “1 copy” under Point d, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[lxxxix] The sentence “For goods eligible for duty refund for which duty has not been paid or is not required under Article 19 of the Law on Import Duty and Export Duty, the dossier and procedures are the same as those for duty refund” is annulled under Point a, Clause 2, Article 2 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xc] This Point is amended and supplemented under Clause 18, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xci] The phrase “1 copy bearing a true-copy mark of the concerned agency” is replaced with the phrase “1 copy” under Point d, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xcii] The phrase “1 copy bearing a true-copy mark of the concerned agency” is replaced with the phrase “1 copy” under Point d, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xciii] The sentence “For goods eligible for duty refund for which duty has not been paid or is not required under Article 19 of the Law on Import Duty and Export Duty, the dossier and procedures are the same as those for duty refund” is annulled under Point a, Clause 2, Article 2 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xciv] This Point is amended and supplemented under Clause 18, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xcv] The phrase “1 copy bearing a true-copy mark of the concerned agency” is replaced with the phrase “1 copy” under Point d, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xcvi] The phrase “1 copy bearing a true-copy mark of the concerned agency” is replaced with the phrase “1 copy” under Point d, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xcvii] The phrase “1 copy bearing a true-copy mark of the concerned agency” is replaced with the phrase “1 copy” under Point d, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xcviii] The phrase “1 copy bearing a true-copy mark of the concerned agency” is replaced with the phrase “1 copy” under Point d, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[xcix] The sentence “For goods eligible for duty refund for which duty has not been paid or is not required under Article 19 of the Law on Import Duty and Export Duty, the dossier and procedures are the same as those for duty refund” is annulled under Point a, Clause 2, Article 2 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[c] This Clause is amended and supplemented under Clause 18, Article 1 of Decree No. 18/2021/ ND-CP, which takes effect on April 25, 2021.

^[ci] The sentence “For goods eligible for duty refund for which duty has not been paid or is not required under Article 19 of the Law on Import Duty and Export Duty, the dossier and procedures are the same as those for duty refund” is annulled under Point a, Clause 2, Article 2 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[cii] This Article is added under Clause 19, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[ciii] Article 2 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021, prescribes as follows:

“Article 2. Organization of implementation

1. This Decree takes effect on April 25, 2021.

2. This Decree:

a/ Annuls a number of contents specified in Decree No. 134/2016/ND-CP, including:

Point c, Clause 3, Article 8, Point b, Clause 4, Article 20, and Clause 1, Article 29, of Decree No. 134/2016/ND-CP;

The phrase “(for cases of requesting duty exemption before customs procedures are carried out) or Form No. 03b provided in Appendix VII to this Decree (for cases of requesting duty exemption after customs procedures are carried out) at Point a, Clause 3, Article 20; the phrase “In case of requesting duty exemption before carrying out customs procedures” at Point a, Clause 4, Article 20; the phrase “Clause 2, Article 8” in Clause 4, Article 31; the phrase “For goods which are eligible for duty refund but for which duty has not been paid or which are not subject to duty under Article 19 of the Law on Import Duty and Export Duty, the dossier and procedures are the same as those for duty refund” in Clause 3, Article 33, Clause 3, Article 34, Clause 3, Article 35, Clause 6, Article 36, and Clause 4, Article 37.

b/ Annuls:

The Ministry of Finance’s Circular No. 90/2011/TT-BTC of June 20, 2011, prescribing export duty exemption for agarwood produced from or made of planted Do bau (Aquilaria Crassna Pierre ex Lecomte);

The Ministry of Finance’s Circular No. 201/2012/TT-BTC of November 16, 2012, prescribing import duty exemption for unprocessed agricultural products grown in Cambodia with investment of Vietnamese partners and imported into Vietnam;

The Ministry of Finance’s Circular No. 81/2013/TT-BTC of June 19, 2013, amending and supplementing Circular No. 201/2012/TT-BTC; and,

The Ministry of Finance’s Circular No. 116/2013/TT-BTC of August 20, 2013, prescribing export duty exemption for bred python skin.

c/ Annuls Article 5 of the Ministry of Finance’s Circular No. 83/2016/TT-BTC of June 17, 2016, guiding the application of investment incentives in accordance with Law No. 67/2014/QH13 on Investment, and the Government’s Decree No. 118/2015/ND-CP of November 12, 2015, detailing and guiding the implementation of a number of articles of the Law on Investment.

d/ Replaces Appendix VII to Decree No. 134/2016/ND-CP with Appendix VII to this Decree.

dd/ Adds Appendices VIIa and VIII to this Decree.

3. Transitional provisions on import duty incentives for subjects entitled to import duty exemption specified in Clause 9, Article 1 of this Decree:

For investment projects to grow agricultural products on the list specified in Appendix VIII to this Decree that are currently eligible for duty incentives in accordance with the law on import duty and export duty before the effective date of this Decree, the import duty exemption policies specified in Clause 9, Article 1 of this Decree shall continue to apply for the remaining validity period of offshore investment certificates granted by competent state agencies.         

In case Cambodia adjusts its administrative boundaries leading to the fact that its province named in the offshore investment certificate of the enterprise currently enjoying duty exemption incentives specified in Clause 9 Article 1 of this Decree is no longer the one adjacent to Vietnam’s border, the enterprise will continue to be entitled to such incentives for the remaining validity period of its offshore investment certificate granted by a competent state agency.

4. Transitional provisions on on-spot exported goods and on-spot imported goods:

The duty rates for on-spot exported goods and on-spot imported goods specified in Clause 1, Article 1 of this Decree shall be applied from the effective date of Law No. 107/2016/QH13 on Import Duty and Export Duty.

5. Transitional provisions on procedures for duty exemption:

a/ In case the duty-free goods list is approved by the Prime Minister under Article 29 of Decree No. 134/2016/ND-CP before the effective date of this Decree, duty payers may continue to use such list until they have imported the whole quantity of goods on the list;

b/ Quota books for duty-free goods issued by a competent agency before the effective date of this Decree and remaining unexpired will be further used until the expiry date written therein or when there is an increase or a decrease in staff members (for organizations and agencies).

6. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of provincial-level People’s Committees, and related organizations and individuals shall implement this Decree.

^[civ] The phrase “Decision No. 219/2009/QD-TTg” is replaced with the phrase “Decision No. 119/2009/QD-TTg” under Point e, Clause 20, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[cv] This Clause is amended and supplemented under Clause 21, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.

^[cvi] This Clause is amended and supplemented under Clause 21, Article 1 of Decree No. 18/2021/ND-CP, which takes effect on April 25, 2021.