Chương I Nghị định 149/2005/NĐ-CP: Những quy định chung

Chapter I

GENERAL PROVISIONS

Article 1.- Tax-liable objects

Except for goods defined in Article 2 of this Decree, goods in the following cases shall be liable to import tax or export tax:

1. Goods imported or exported through Vietnam’s border-gates or borders, including goods imported or exported through land or riverway border-gates, seaport, airports, transnational railway stations, international post offices or other customs clearance venues set up under decisions of competent state agencies.

2. Goods brought from the domestic market into non-tariff zones or from non-tariff zones into the domestic market.

Non-tariff zones include export-processing zones, export-processing enterprises, tax-suspension warehouses, tax-suspension zones, bonded warehouses, special trade economic zones, trade-industrial zones, and other economic zones which are set up under decisions of the Prime Minister and have their relations of goods sale and purchase with the outside regarded as import-export relations.

3. Other sold, purchased and exchanged goods which are considered imported or exported goods.

Article 2.- Objects not liable to tax

Goods in the following cases shall not be liable to import tax or export tax:

1. Goods transited through Vietnam’s border-gates or borders according to the provisions of law.

2. Humanitarian goods, non-refundable goods of foreign governments, United Nations organizations, inter-governmental organizations, international organizations, foreign non-governmental organizations (NGOs), foreign economic organizations, or foreigners for Vietnam and vice versa for socio-economic development or other humanitarian purposes under official documents between the two parties approved by competent authorities; humanitarian aid and emergency relief to remedy consequences of wars, natural disasters and epidemics.

3. Goods exported from non-tariff zones to foreign countries; goods imported from foreign countries into non-tariff zones for use in non-tariff zones only; goods transported from one non-tariff zone to another;

4. Goods being petroleum volumes paid to the State as natural resource tax when exported.

Article 3.- Taxpayers; subjects authorized to pay tax, guaranteeing tax payment, and paying tax for others

1. Taxpayers specified in Article 4 of the Import Tax and Export Tax Law include:

a/ Owners of imported or exported goods;

b/ Organizations undertaking the consignment of goods import and export;

c/ Individuals carrying imported goods or exported goods upon their entry or exit, or sending or receiving goods through Vietnam’s border-gates or border.

2. Subjects authorized pay tax, guaranteeing tax payment or paying tax for others include:

a/ Customs procedure clearance agents, if authorized by taxpayers to pay import tax or export tax;

b/ Enterprises providing international postal services or express mail services, if paying tax on behalf of taxpayers;

c/ Credit institutions or other organizations operating under the Law on Credit Institutions, if guaranteeing tax payment or paying tax on behalf of taxpayers according to the provisions of Article 14 of this Decree.

Article 4.- Application of treaties

In cases where treaties to which the Socialist Republic of Vietnam is a contracting party contain provisions on import tax and export tax different from those of this Decree, the provisions of such treaties shall apply.

Article 5.- Tax on goods sold, purchased or exchanged by border residents

Goods sold, purchased or exchanged by border residents are exempt from tax within set limits; for goods in excess of these limits, tax must be paid according the provisions of this Decree. The Ministry of Finance shall assume the prime responsibility for, and coordinate with People’s Committees of border provinces or centrally-run cities and relevant agencies in, proposing the Prime Minister to promulgate tax-free limits for goods sold, purchased or exchanged by border residents in each region.