The latest import and export tariff schedule has now been released to the market. The logistics village was surprised with attractive numbers. But, the most interesting thing is the changes in import and export tariffs of goods. So, for 2022, how is the tax schedule calculated? Please join Proship to find out details in the content below.
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- Inner city delivery price list
- Nationwide delivery price list
What is import and export tax?
What is import and export tax? You can refer to below
Import-export tax is an indirect tax, collected on goods that are allowed to be exported and imported across Vietnam's borders, independent of the tax legal system of Vietnam and other countries in the world. What is the important purpose of import and export taxes? It is to protect domestic production but cannot apply administrative measures. Import and export taxes are collected only once, applicable to commercial and non-commercial goods.
Refer to the specific tariff schedule of popular import and export goods today
- Import-export tariff schedule for all types of seafood: Download detailed tariff schedule here.
- Import-export tariff schedule of animal origin products: Download detailed tariff schedule here.
- Import-export tariff schedule of plant products: Download detailed tariff schedule here.
- Import-export tariff schedule for fruits and vegetables: Download detailed tariff schedule here.
To what subjects does import and export tax apply?
+ Imported and exported goods of Vietnamese economic organizations of all economic sectors are allowed to exchange, buy, sell, and borrow with foreign countries.
+ Import and export goods of foreign economic organizations, forms of foreign investment in Vietnam.
+ Goods are allowed to be exported into export processing zones in Vietnam and businesses in export processing zones are allowed to import into the Vietnamese market.
+ Imported and exported goods for sample use, advertising, fairs and exhibitions, refundable and non-refundable aid.
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+ Goods, gifts, donations, and moving assets exceeding the baggage allowance are exempt from tax.
Who are exempted from import and export tax?
+ Goods transported in transit or border-gate transfer through Vietnam border gates.
+ Goods for humanitarian aid or non-refundable aid from governments, United Nations organizations, intergovernmental organizations, international organizations, non-governmental organizations, etc. For Vietnam and vice versa.
+ Goods from non-tariff zones exported to foreign countries and vice versa but only used in that non-tariff zone or from one non-tariff zone to another non-tariff zone.
+ Goods are the oil and gas portion of the state's natural resources tax that is non-exported.
Subjects who need to pay import and export tax
+ Owner of export and import goods.
+ Organization entrusted with import and export of goods.
+ Individuals who have exported or imported goods when exporting, entering, sending or receiving goods through Vietnam's border gates or borders.
+ Customs clearance agents authorized by the above subjects to pay import and export taxes.
+ Enterprises providing international postal and express delivery services pay taxes on behalf of taxpayers.
+ Credit institutions operate according to the provisions of the law on tax payment by credit institutions according to the provisions of tax administration law.
Subjects are exempt from import and export tax
+ Goods temporarily imported for re-export and vice versa to attend fairs, exhibitions, introduce products, machinery, professional equipment and tools to serve work within a certain period of time.
+ Movable assets of Vietnamese or foreign organizations and individuals brought into Vietnam, or brought abroad according to regulations.
+ Goods imported for processing for foreign parties or Vietnamese goods exported abroad for processing.
+ Plant varieties and livestock are allowed to be imported to implement investment projects in the fields of agriculture, forestry and fishery.
How to look up tax tables and calculate import and export taxes
Import-Export Tariff 2022 ( Excel file ): Is a table that collects tax rates prescribed by the State to calculate taxes for taxable objects (goods, services, income, assets...). Tax rates are specified in the tax table in two forms: proportional tax rate and fixed tax rate.
How to look up tax tables
Divide by chapter, sub-chapter
Look up by function
Look up quality
To know clearly how to look up the tax table and HS code, you can read more professional articles: How to look up the HS code in the Import-Export Tariff
Symbols in the tax schedule
(*): Not subject to VAT
(*,5): Not subject to import tax, sales VAT 5%
(*,10): Not subject to import tax, 10% VAT on sales
(5): Import VAT 5%
(10): Import VAT 10%
How to calculate tax on imported and exported goods
Import tax = Taxable value of imported goods * Import tax rate
Special Consumption Tax = Special Consumption Tax Rate * (Import Tax Calculation Value + Import Tax)
Environmental protection tax = Absolute tax rate of environmental protection tax * Quantity of goods
VAT= (Taxable price of imported goods + Import tax + Special consumption tax + Environmental protection tax)* VAT rate
Above is the latest import and export tax schedule of goods today. You should refer to it to grasp some more information you need to know. You have just reviewed with Proship.vn the 2022 import and export tax schedule . Based on that tax schedule, you have more knowledge to know.
