Policies of the Vietnamese government on the international trade have been positively changed over the past 10 years.
On July 13th 2000,
One breaking event in the international trade development of
In accordance with international commitments, regulations on exports-imports and on customs services in domestic market have been revised accordingly which are more open and more transparent to import-export activities, especially relating to legal procedures.
According to the Vietnamese laws, goods and means of import-export or entry-exit process have to be processed at the immigration office and under the control of National Customs Office. Goods, transportation means are only passed when the customs procedures for entry to or exit from
The customs procedures include completion of a customs form, delivery of goods or transportation means to the regulated locations, pay tax and carry out other financial obligations. Completing and submitting a customs form is regulated consistently by the general customs office. Timeline and form submission for exported goods are 30 days since the arrival of goods to the customs gate and 8 hours to export goods before the transportation means are passed through the customs control gate.
Paying tax of imported and exported goods is based on the national tax regulations. Import-export tax is calculated based on the two following categories:
§ For goods following percentage tax mechanism, tax is calculated based on actual quantity of individual type of import or export goods which is indicated in the customs form and the prices applied for calculating tax to individual goods & tariff of individual type of goods.
§ For goods following the definite tax mechanism, tax is calculated based on the actual quantity of import-export goods indicated in the form and the definite tax level applied to the individual units of goods.
Foreign companies and foreign partners benefit from tax reduction of some imported goods if they are implementing one of projects which belong to investment promotion areas and if these goods are imported to be used as fixed assets of enterprises or for extension of projects and for technology improvement.
Diplomatic bags, consulates’ bags, luggage and transportation means of individuals, organisations and agencies which are offered favorable conditions, diplomatic exemption and luggage of other special cases are exempted from the customs check.
Individuals and organisations can give complaints to customs office or other authorised competent offices of the government or can send a complaint to courts in accordance with law on administrative procedures, regulation on behaviors of customs officers or officials if they have evidence on illegal behaviors or activities which violate benefits or rights of the claimers. During the claim or prosecution time, individuals and organisations still need to follow administrative requirements or decisions on administrative violation made by the customs officer or other authorised office of the Government.