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Which cases are not subject to export and import duties in Vietnam?

Pursuant to vtv5 trực tiếp bóng đá hôm nay provisions in Clause 4, Article 2 of vtv5 trực tiếp bóng đá hôm nayLaw on Export and import duties 2016, four specific cases are not subject to export tax and import tax as follows:

[1] Goods in transit, transshipment, and translocation;

[2] Humanitarian aid goods, non-refundable aid goods;

[3] Goods exported from non-tariff zones to foreign countries; goods imported from foreign countries into non-tariff zones and only used within non-tariff zones; goods transferred from one non-tariff zone to another non-tariff zone;

[4] vtv5 trực tiếp bóng đá hôm nay portion of oil and gas used to pay natural resource tax to vtv5 trực tiếp bóng đá hôm nay State when exported.

Which cases are not subject to export and import duties in Vietnam?(Image from vtv5 trực tiếp bóng đá hôm nay Internet)

What is vtv5 trực tiếp bóng đá hôm nay basis for calculating export and import fixed duties in Vietnam?

Pursuant to Article 6 of vtv5 trực tiếp bóng đá hôm nayLaw on Export and import duties 2016, it is stipulated:

Basis for calculating export and import fixed duties, mixed tax calculation method

1. vtv5 trực tiếp bóng đá hôm nay tax amount applying vtv5 trực tiếp bóng đá hôm nay absolute tax calculation method on exported and imported goods is determined based on vtv5 trực tiếp bóng đá hôm nay actual quantity of exported and imported goods and vtv5 trực tiếp bóng đá hôm nay absolute tax rate per unit of goods at vtv5 trực tiếp bóng đá hôm nay time of tax calculation.

2. vtv5 trực tiếp bóng đá hôm nay tax amount applying vtv5 trực tiếp bóng đá hôm nay mixed tax calculation method on exported and imported goods is determined as vtv5 trực tiếp bóng đá hôm nay total tax amount according to vtv5 trực tiếp bóng đá hôm nay percentage and vtv5 trực tiếp bóng đá hôm nay absolute tax amount as stipulated in Clause 1, Article 5 and Clause 1, Article 6 of this Law.

Thus, vtv5 trực tiếp bóng đá hôm nay basis for calculating export and import fixed duties is vtv5 trực tiếp bóng đá hôm nay actual quantity of exported, imported goods and vtv5 trực tiếp bóng đá hôm nay absolute tax rate per unit of goods at vtv5 trực tiếp bóng đá hôm nay time of tax calculation.

What is vtv5 trực tiếp bóng đá hôm nay time ofcalculation of export and import duties in Vietnam?

Pursuant to Article 8 of vtv5 trực tiếp bóng đá hôm nayLaw on Export and import duties 2016stipulating vtv5 trực tiếp bóng đá hôm nay customs value for tax calculation and vtv5 trực tiếp bóng đá hôm nay time for tax calculation as follows:

Customs value for tax calculation, time of tax calculation

1. vtv5 trực tiếp bóng đá hôm nay customs value for export tax and import tax calculation is vtv5 trực tiếp bóng đá hôm nay customs value as prescribed by vtv5 trực tiếp bóng đá hôm nay Customs Law.

2. vtv5 trực tiếp bóng đá hôm nay time of export tax and import tax calculation is vtv5 trực tiếp bóng đá hôm nay time of customs declaration registration.

For exported and imported goods not subject to tax, exempt from export and import duties, or applying tax rates, absolute tax levels within vtv5 trực tiếp bóng đá hôm nay tariff quota but changed to goods not subject to tax, exempt from tax, applying tax rates, absolute tax levels within vtv5 trực tiếp bóng đá hôm nay tariff quota according to vtv5 trực tiếp bóng đá hôm nay law, vtv5 trực tiếp bóng đá hôm nay time of tax calculation is vtv5 trực tiếp bóng đá hôm nay time of new customs declaration registration.

vtv5 trực tiếp bóng đá hôm nay time for customs declaration registration is conducted according to vtv5 trực tiếp bóng đá hôm nay provisions of vtv5 trực tiếp bóng đá hôm nay customs law.

Thus, vtv5 trực tiếp bóng đá hôm nay time of export tax and import tax calculation is vtv5 trực tiếp bóng đá hôm nay time of customs declaration registration.

For exported and imported goods not subject to tax, exempt from export and import duties, or applying tax rates, absolute tax levels within vtv5 trực tiếp bóng đá hôm nay tariff quota but changed according to legal provisions, vtv5 trực tiếp bóng đá hôm nay time of tax calculation is vtv5 trực tiếp bóng đá hôm nay time of new customs declaration registration.

Note: vtv5 trực tiếp bóng đá hôm nay time for customs declaration registration is conducted in accordance with vtv5 trực tiếp bóng đá hôm nay customs law provisions.

Are imported components for manufacturing exports exempt from export and import duties in Vietnam?

Pursuant to Article 16 of vtv5 trực tiếp bóng đá hôm nayLaw on Export and import duties 2016stipulating tax exemptions as follows:

Tax Exemption

...

6. Raw materials, supplies, components imported for processing export products; imported finished products to attach to processed products; processed products for export.

Exported processed products manufactured from domestic raw materials subject to export tax are not exempt from tax for vtv5 trực tiếp bóng đá hôm nay value of corresponding domestic raw materials and supplies constituting vtv5 trực tiếp bóng đá hôm nay export products.

Goods exported for processing and subsequently re-imported are exempt from export tax and import tax calculated on vtv5 trực tiếp bóng đá hôm nay value of exported raw materials forming processed products. For goods exported for processing and subsequently re-imported that are resources and minerals, products with a total resource and mineral value plus energy costs account for 51% of vtv5 trực tiếp bóng đá hôm nay product cost or more, tax exemption is not granted.

7. Raw materials, supplies, components imported for manufacturing exports.

8. Goods manufactured, processed, recycled, assembled in non-tariff zones without using imported raw materials, parts from abroad when imported into vtv5 trực tiếp bóng đá hôm nay domestic market.

9. Goods temporarily imported for re-export or temporarily exported for re-import within a certain period, including:

...

Thus, imported components for manufacturing exports are among vtv5 trực tiếp bóng đá hôm nay subjects exempted from export tax and import tax.