Please let us about export and import tax, tax management regarding import and export goods?
On 14 June 2007, Ministry of Finance promulgated Circular No.59/2007/TT-BTC ("Circular") guiding on the implementation of export and import tax, tax management regarding import and export goods.
Accordingly, except for goods as regulated in Section II part A of this Circular, these following goods shall be subjects leviable to export and import tax:
(i) Exported and imported goods via border gate, frontier of Vietnam, including exported and imported goods via overland, waterway border gate; sea port, airport, international through-traffic railway, international post office and other sites of performing custom procedures established in accordance with decision of competent government agencies;
(ii) Goods being transferred from domestic market into duty free zone and from duty free zone into domestic market;
(iii) Goods in purchase and exchange considered as export and import goods.
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