On 11th March, 2021, the Vietnamese government issued Decree 18/2021/NĐ-CP on adjustments in Import – Export taxes in 2021, based on Decree 122/2016/NĐ-CP in 2016. Those changes improve the shortcomings in the previous decrees, motivate some forms of import-export, enhance national competitiveness, and in line with international practices.

1. Supplement regulations on the application of export tax on on-spot import-export goods
- On-spot exports subject to export tax rates specified in Decree 122/2016 / ND-CP, amending and supplementing parts in Decree 57/2020 / ND-CP and Decree 125/2017 / ND-CP, and other supplementing documents (if any) on Export Tariffs, Preferential Import Tariffs, List of Goods and Absolute Tax Rates, Taxes mixture, import taxes beyond tariff quotas.
- On-spot imported goods (except for on-spot imported goods from a non-tariff zone specified at Point c of this Clause) subject to the preferential import tax rates specified in Decree 125/2017 / ND-CP, Decree 57/2020 / ND-CP and other supplementing documents (if any).
- Goods that satisfy origin conditions from countries, groups of countries or territories that grant most-favored nation treatment in trade relations with Vietnam are imported on the spot from the non-tariff zone into the domestic market; goods produced, processed, recycled or assembled in a non-tariff zone that do not meet the conditions for enjoying the special preferential import tax rates imported on the spot from the non-tariff zone into the domestic market, Apply the preferential import tax rates specified in Decree 125/2017 / ND-CP, Decree 57/2020 / ND-CP and documents amending, supplementing, replacing (if any).
2. Simplifying the taxation procedures to be in line with the international practices by exempting taxes for some goods, including:
- Taxes are exempt for goods eligible for tax refund but for which tax has not been paid as prescribed:
+ Tax refund for exported goods that must be re-imported;
+ Tax refund for imported goods that must be re-exported;
+ Tax refund for machinery, equipment, tools and means of transport of organizations and individuals permitted to be temporarily imported for re-export;
+ Tax refund for goods imported for production and business but for which products have been exported;
+ Tax refund for taxpayers that have paid import-export tax but have no import-export or import-export goods less than those for import-export goods for which tax has been paid; No tax refund for the case with the minimum tax amount.
- Taxes are exempt for goods not subject to import and export tax.
+ Tax refund for exported goods that must be re-imported;
+ Tax refund for imported goods that must be re-exported.
3. List of countries, groups of countries or territories that grant most-favored nation treatment in trade relations with Vietnam
Ordinary number | Countries/Territories | Ordinary number | Countries/Territories |
1 | Republic of Albania | 87 | Kingdom of Oman |
2 | People’s Republic of Angola | 88 | Islamic Republic of Pakistan |
3 | Antigua and Barbuda | 89 | Republic of Panama |
4 | Republic of Argentina | 90 | Papua New Guinea |
5 | Republic of Armenia | 91 | Paraguay Republic |
6 | Commonwealth of Australia | 92 | Republic of Peru |
7 | Kingdom of Bahrain | 93 | Republic of the Philippines |
8 | Bangladesh People’s Republic | 94 | Qatar |
9 | Barbados | 95 | Rwanda Republic |
10 | Belize | 96 | Federation of Saint Kitts and Nevis |
11 | Bénin | 97 | Saint Lucia |
12 | Bolivian Republic | 98 | Saint Vincent and the Grenadines |
13 | Republic of Botswana | 99 | Kingdom of Saudi Arabia |
14 | Federal Republic of Brazil | 100 | Senegal |
15 | Darussalam Brunei | 101 | Republic of Sierra Leone |
16 | Burkina Faso | 102 | Republic of Singapore |
17 | Burundi Republic | 103 | Solomon Islands |
18 | Kingdom of Cambodia | 104 | South Africa |
19 | Republic of Cameroon | 105 | Sri Lanka Socialist Democratic Republic |
20 | Republic of Canada | 106 | Suriname Republic |
21 | Central African Republic | 107 | Kingdom of Swaziland |
22 | Republic of Chad | 108 | Swiss Federation |
23 | Republic of Chile | 109 | Chinese Taipei |
24 | People’s Republic of China | 110 | Tanzania Unified Republic |
25 | Republic of Colombia | 111 | Thailand Kingdom |
26 | Republic of the Congo | 112 | Republic of Togo |
27 | Costa Rican Republic | 113 | Trinidad and Tobago |
28 | Ivory Coast Republic | 114 | Tunisia Republic |
29 | Republic of Croatia | 115 | Republic of Turkey |
30 | Republic of Cuba | 116 | Republic of Uganda |
31 | Democratic Republic of the Congo | 117 | United Arab Emirates |
32 | Djibouti Republic | 118 | The United States of America |
33 | Dominica (island nation) | 119 | Republic of Uruguay |
34 | Dominican Republic | 120 | Republic of Venezuela |
35 | Republic of Ecuador | 121 | Republic of Zambia |
36 | Arab Republic of Egypt | 122 | Republic of Zimbabwe |
37 | Republic of El Salvador | 123 | Republic of Ailen |
38 | European Community (27 Countries) | 124 | United Kingdom and Northern Ireland |
39 | Republic of the Fiji Island | 125 | Republic of Austria |
40 | Republic of Macedonia | 126 | Polish Republic |
41 | Gabon Republic | 127 | Kingdom of Belgium |
42 | Republic of the Gambia | 128 | Portuguese Republic |
43 | Gruzia | 129 | Kingdom of Denmark |
44 | Republic of Ghana | 130 | Germany |
45 | Grenada | 131 | Estonian Republic |
46 | Republic of Guatemala | 132 | Netherlands |
47 | Guinée Republic | 133 | Hungarian Republic |
48 | Guinea Republic | 134 | Greek Republic |
49 | Republic of Guyana | 135 | Republic of Italy |
50 | Haitian Republic | 136 | Republic of Latvia |
51 | Republic of Honduras | 137 | Lithuania |
52 | Hong Kong Special Economic Zone | 138 | The great Duchy of Luxembourg |
53 | Republic of Iceland | 139 | Manta Republic |
54 | Republic of India | 140 | French Republic |
55 | Republic of Indonesia | 141 | Republic of Finland |
56 | Israel | 142 | Czech Republic |
57 | Jamaica | 143 | Republic of Cyprus |
58 | Japan | 144 | Slovak Republic |
59 | Kingdom of Jordan | 145 | Republic of Slovenia |
60 | Republic of Kenya | 146 | Kingdom of Spain |
61 | The Republic of Korea | 147 | Kingdom of Sweden |
62 | Kuwait | 148 | Bulgarian Republic |
63 | Kyrgyz Republic | 149 | Republic of Romania |
64 | Kingdom of Lesotho | 150 | Afghanistan |
65 | The Principality of Liechtenstein | 151 | Montenegro |
66 | Macau Special Administrative | 152 | Samoa |
67 | Republic of Madagascar | 153 | Tonga |
68 | Malawi | 154 | Vanuatu |
69 | Malaysia | 155 | Yemen |
70 | Republic of Maldives | 156 | Ukraine |
71 | Republic of Mali | 157 | Tajikistan |
72 | Mauritania Islamic Republic | 158 | Seychelles |
73 | Republic of Mauritius | 159 | Russian Federation |
74 | Mexico | 160 | Liberia |
75 | Republic of Moldova | 161 | Laos |
76 | Mongolian People’s Republic | 162 | Kazakhstan |
77 | Kingdom of Morocco | 163 | Cabo Verde |
78 | Republic of Mozambique | 164 | Republic of Algeria |
79 | Federation of Myanmar | 165 | Republic of Belarus |
80 | Republic of Namibia | 166 | Islamic Republic of Israel |
81 | Nepal | 167 | Iraqi Republic |
82 | New Zealand | 168 | Lebanese Republic |
83 | Nicaragua Republic | 169 | Palestine |
84 | Niger Republic | 170 | People’s Democratic Republic of Korea |
85 | Federal Republic of Nigeria | 171 | Uzbekistan |
86 | Kingdom of Norway | 172 | Syrian Arab Republic |
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