What are trực tiếp bóng đá k+ codes of sub-sections for export duty payment in Vietnam?

What are trực tiếp bóng đá k+ codes of sub-sections for export duty payment in Vietnam?

According to Point b, Clause 1, Article 4 ofCircular 324/2016/TT-BTC, trực tiếp bóng đá k+ sub-section (also known as trực tiếp bóng đá k+ economic content code - NDKT) is a detailed classification of trực tiếp bóng đá k+ section, used to classify in detail trực tiếp bóng đá k+ revenues and expenditures of trực tiếp bóng đá k+ state budget according to management objects within each section.

Under Appendix 3 on trực tiếp bóng đá k+ List ofsections andsub-sections issued along withCircular 324/2016/TT-BTC, trực tiếp bóng đá k+ sub-sections for export duty payment in 2024 arespecified as follows:

View detailed full chapter codes:Here

What are trực tiếp bóng đá k+ codes of sub-sections for export duty payment in Vietnam? (Image from trực tiếp bóng đá k+ Internet)

Which goods are subject to export duty in Vietnam?

According to Article 2 of trực tiếp bóng đá k+Law on Export and Import Duties 2016, trực tiếp bóng đá k+ goodssubject to export duty include:

- Goods exported through Vietnam’s border and border checkpoints.

- Goods exported from trực tiếp bóng đá k+ domestic market into free trade zones; goods imported from free trade zones into trực tiếp bóng đá k+ domestic market.

- Goods indirectly exported; goods exported by enterprises exercising their right to export, import, or distribute.

- trực tiếp bóng đá k+ following goods do not incur export duty:

+ Goods in transit;

+ Goods that are humanitarian aid or grant aid;

+ Goods exported from a free trade zone to abroad; goods imported from abroad to a free trade zone and used within such free trade zone; goods transported from one free trade zone to another;

+ Amounts of petroleum used as severance tax paid to trực tiếp bóng đá k+ State upon its exportation.

Which entities are required topaythe export duty in Vietnam?

According to Article 3 of trực tiếp bóng đá k+Law on Export and Import Duties 2016, export duty payers include:

- Owners of exports.

- Entrusted exporters.

- People entering and leaving Vietnam carrying exports, sending or receiving goods through Vietnam’s border and border checkpoints.

- Taxpayers’ guarantors and other entities authorized to pay tax on behalf of taxpayers, including:

+ Customs brokerage agents in case authorized by trực tiếp bóng đá k+ taxpayer to pay export duty;

+ Providers of postal services or international express mail services paying tax on behalf of taxpayers;

+ Credit institutions or other organizations operating under trực tiếp bóng đá k+ Law on credit institutions that provide guarantee or pay tax on behalf of taxpayers;

+ People authorized by goods owners in case goods are gifts of individuals; any luggage sent before or after its owner’s arrival or departure;

+ Any branch of an enterprise authorized to pay tax on its behalf;

+ Other people authorized to pay tax on behalf of taxpayers as prescribed by law.

- Any person who purchases or transports goods within trực tiếp bóng đá k+ tax-free allowance applied to border residents which are sold domestically instead of being consumed or used for manufacture; foreign traders permitted to deal in exports at bordering markets as prescribed by law.

- Owners of exports that are initially tax-free but then taxed.

- Other cases prescribed by law.

What is trực tiếp bóng đá k+ basis for calculating export duty in Vietnam?

According to Article 5 of trực tiếp bóng đá k+Law on Export and Import Duties 2016, trực tiếp bóng đá k+ basis for calculating export duty is as follows:

- trực tiếp bóng đá k+ amount of export duty is determined according to trực tiếp bóng đá k+ taxable value and duty rate (%) of each article at trực tiếp bóng đá k+ time of tax calculation.

trực tiếp bóng đá k+ export duty rate of each article is specified in trực tiếp bóng đá k+ export duty schedule.

Where goods are exported to a country or group of countries or territories having an agreement on concessional export duties with Vietnam, such agreement shall apply.

Additionally, trực tiếp bóng đá k+ import duty rates include preferential rates, special preferential rates, and ordinary rates as follows:

+ Preferential rates apply to imports originated in any country or group of countries or territories that accord Vietnam most-favored nation treatment; goods that are imported from a free trade zone to trực tiếp bóng đá k+ domestic market and originating in a country or group of countries or territories that accord Vietnam most-favored nation treatment;

+ Special preferential rates apply to imports originated in any country or group of countries or territories that have an agreement on special preferential import duties with Vietnam; goods that are imported from a free trade zone to trực tiếp bóng đá k+ domestic market and originating in a country or group of countries or territories that have an agreement on special preferential import duties with Vietnam;

+ Ordinary rates apply to imports other than those mentioned in Point a and Point b of this Clause. trực tiếp bóng đá k+ ordinary rate is 150% of trực tiếp bóng đá k+ preferential rate applied to trực tiếp bóng đá k+ corresponding article.In case preferential rate is 0%, trực tiếp bóng đá k+ Prime Minister shall decide trực tiếp bóng đá k+ application of ordinary rate pursuant to Article 10 of trực tiếp bóng đá k+Law on Export and Import Duties 2016.