Thông Tư Hướng Dẫn Thuế Xuất Nhập Khẩu

LIÊN BỘ SỐ 61-TT/LB NGÀY 24-10-1992 CỦA LIÊN BỘ TÀI CHÍNH - TỔNG CỤC HẢI QUAN HƯỚNG DẪN QUY TRÌNH NGHIỆP VỤ THU THUẾ XUẤT NHẬP KHẨU TIỂU NGẠCH

Cách tính thuế xuất nhập khẩu theo trị giá FOB

Các tính thuế xuất nhập khẩu theo giá FOB được áp dụng đối với hàng xuất khẩu có công thức tính như sau:

Thuế xuất nhập khẩu = Trị giá tính thuế theo giá FOB x Thuế suất

Trong đó: Thuế suất được xác định theo từng loại hàng hóa cụ thể

Hướng dẫn cách tính trị giá FOB

Trị giá FOB là trị giá ghi trên hợp đồng xuất khẩu, trị giá FOB theo quy định tại khoản 4 Điều 6 Thông tư 05/2018/TT-BCT áp dụng đối với hàng hóa nhập khẩu không ưu đãi như sau:

Trị giá FOB = Giá xuất xưởng + Chi phi khác

- Chi phí khác = Các chi phí phát sinh khi chuyển hàng lên tàu để xuất khẩu

- Giá xuất xưởng = Chi phí xuất xưởng + Lợi nhuận

+ Chi phí xuất xưởng = Chi phí nguyên liệu + Chi phí nhân công trực tiếp + Chi phí phân bổ trực tiếp

Chi phí nguyên liệu bao gồm các chi phí mua NVL, chi phí vận tải và bảo hiểm đối với NVL đó;

Chi phí nhân công trực tiếp gồm lương, các khoản thưởng và phúc lợi khác có liên quan đến quá trình sản xuất;

Chi phí phân bổ trực tiếp gồm chi phí nhà xưởng, chi phí xử lý chất thải, an ninh, lưu trữ, bảo hiểm, kiểm tra & thử nghiệm, nghiên cứu, thiết kế, chế tạo, khuôn dập, khuôn đúc,...

Thời gian nộp thuế xuất nhập khẩu theo quy định

Đối với hàng hóa xuất nhập khẩu thuộc nhóm đối tượng chịu thuế thì thời hạn nộp thuế áp dụng theo quy định tại Điều 9 Luật Thuế xuất khẩu, nhập khẩu và các văn bản pháp lý về hải quan. Cụ thể:

- Phải nộp thuế trước khi thông quan hoặc giải phóng hàng hóa theo quy định tại Luật Hải quan, trừ trường hợp NNT được áp dụng chế độ ưu tiên theo quy định

- Nộp thuế chậm nhất vào ngày thứ 10 của tháng kế tiếp đối với trường hợp NNT được áp dụng chế độ ưu tiên theo quy định. Quá thời hạn nộp thuế quy định mà NNT chưa nộp thì phải nộp đủ số tiền nợ thuế và tiền chậm nộp.

Lưu ý: Một số trường hợp được tổ chức tín dụng bảo lãnh số thuế phải nộp thì thời hạn nộp thuế xuất nhập khẩu như sau:

- Phải nộp tiền chậm nộp thuế của quy định tại Luật Quản lý thuế, kể từ ngày được thông quan hoặc giải phóng hàng hóa đến ngày nộp thuế

- Thời hạn bảo lãnh tối đa trong vòng 30 ngày, kể từ ngày đăng ký tờ khai hải quan

- Trường hợp hết thời hạn bảo lãnh của tổ chức tín dụng mà NNT chưa nộp thuế và tiền chậm nộp thì tổ chức bảo lãnh có trách nhiệm nộp đủ thuế và tiền chậm nộp thay cho đơn vị.

Trên đây là toàn bộ nội dung hướng dẫn cách tính thuế xuất nhập theo giá FOB. Hy vọng qua bài viết này, bạn đã nắm rõ thông tin cần thiết để phục vụ hoạt động tính thuế cho doanh nghiệp.

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Hướng dẫn tra cứu biểu thuế xuất nhập khẩu

Việc sử dụng biểu thuế xuất nhập khẩu đã không còn quá xa lạ đối với các bạn trong ngành xuất nhập khẩu rồi, đây là một trong các công việc hàng ngày mà các bạn làm đặc biệt là bộ phận khai báo hải quan. Nhưng không phải chỉ riêng bộ phận này mà một số bộ phận khác trong công ty logistics cũng sử dụng đến đó là bộ phận sale. Việc sử dụng biểu thuế giúp cho chúng ta biết được rõ hơn về tính chất hàng hóa, mã hs code của sản phẩm, thuế xuất nhập khẩu, thuế VAT. Khi nắm rõ được mặt hàng các bạn có thể biết được chính sách nhập khẩu mặt hàng đó như thế nào? Quy trình thủ tục nhập khẩu cần làm những bước gì? Thuận tiện cho việc khai báo hải quan và làm thủ tục.

Bài viết dưới đây mình chia sẽ hướng dẫn tra cứu biểu thuế xuất nhập khẩu trên file excel dựa theo biểu thuế xuất nhập khẩu 2020. Mục đích của việc sử dụng biểu thuế trên file excel nhằm hỗ trợ cho cán bộ công chức Hải quan và Doanh nghiệp thuận tiện hơn trong việc tra cứu mã hàng, thuế suất và chính sách quản lý hàng hóa.

Hướng dẫn cách tính thuế xuất nhập khẩu theo giá FOB

Công thức tính thuế xuất nhập khẩu theo giá FOB được quy định tại Điều 5 Luật Thuế xuất nhập khẩu 2016. Cụ thể, thuế xuất nhập khẩu sẽ được xác định theo trị giá tính thuế và thuế suất theo tỷ lệ (%) của từng mặt hàng tại thời điểm tính thuế.

Trị giá tính thuế được xác định như sau:

- Hàng nhập khẩu là giá thực tế phải trả tính đến cửa khẩu, cảng biển nhập khẩu đầu tiên (trị giá CIF)

- Hàng xuất khẩu là giá thực tế phải trả tính đến cửa khẩu xuất hàng (trị giá FOB)

Trị giá FOB là gì? FOB khác gì so với trị giá CIF

Theo quy định tại khoản 6 Điều 3 Thông tư 05/2018/TT-BCT về trị giá FOB như sau:

“Trị giá FOB là trị giá hàng hóa đã giao qua mạn tàu bao gồm chi phí vận chuyển đến cảng hoặc địa điểm cuối cùng trước khi tàu chở hàng rời bến. Trị giá FOB được tính theo quy định tại Điều VII Hiệp định chung về Thuế quan và Thương mại (GATT) 1994 và Hiệp định về Trị giá Hải quan.”

Trong khi đó, trị giá CIF được định nghĩa như sau:

“Trị giá CIF là trị giá hàng hóa nhập khẩu đã bao gồm cả cước vận tải và phí bảo hiểm tính đến cảng hoặc cửa khẩu của nước nhập khẩu. CIF được tính theo quy định tại Điều VII Hiệp định chung về Thuế quan và Thương mại (GATT) 1994 và Hiệp định về Trị giá Hải quan”

Như vậy, trị giá FOB sẽ là trị giá của hàng hóa tính đến cửa khẩu, không bao gồm chi phí bảo hiểm quốc tế (I) và phí vận tải quốc tế (F). Còn trị giá CIF thì ngược lại, bao gồm cước vận tải, phí bảo hiểm tính đến cửa khẩu hoặc cảng biển của nước nhập khẩu.

Các ký hiệu trong biểu thuế xuất nhập khẩu

Khi tra cứu biểu thuế chắc hẵn sẽ thấy các ký hiệu như *, ?, KH, TH, SG,…phải không. Ngoài ra, một sô bạn sinh viên hoặc mới vào nghề không rành cột nào là biểu thuế khi có C/O form E, cột nào sử dụng cho C/O form D,…. (mình lần đầu tra biểu thuế cũng vậy mà ^^). Các bạn xem qua 3 bảng dưới đây sẽ hết “gà mờ” ngay.

Trị giá FOB trong xuất nhập khẩu

Trị giá FOB trong xuất nhập khẩu là gì?

Đối với hàng hóa xuất nhập khẩu, các doanh nghiệp, công ty được tính theo 02 cách là trị giá FOB và CIF. Để tính thuế xuất nhập khẩu theo giá FOB thì kế toán cần xác định được trị giá FOB của hàng hóa xuất nhập khẩu.

Một vài ví dụ về cách thức tra cứu trên biểu thuế

Vậy là trên đây mình cũng đã chia sẽ xong Hướng dẫn tra cứu biểu thuế xuất nhập khẩu. Mong sẽ giúp được các bạn sinh viên đang học ngành xuất nhập khẩu hoặc các bạn mới vào nghề biết được cách tra cứu cũng như các thông tin trên biểu thuế.

SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ----------

Pursuant to the December 25, 2001 Law on Organization of the Government; Pursuant to Law No. 45/2005/QH11 of June 14, 2005, on Import Tax and Export Tax; Pursuant to the Customs Law No. 29/2001/QH10 of June 29, 2001, and Law No. 42/2005/QH 11 of June 14, 2005, Amending and Supplementing a Number of Articles of the Customs Law; At the proposal of the Minister of Finance,

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.

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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:

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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

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1. For goods items subject to tax rates expressed as a percentage (%), tax bases are:

a/ The actually imported or exported quantity of each goods item, indicated in the customs declaration;

b/ The tax calculation price of each goods item;

c/ The tax rate applicable to each goods item.

2. For goods items subject to absolute tax, tax bases are:

a/ The actually imported or exported quantity of each goods item, indicated in the customs declaration;

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Article 7.- Prices and exchange rates used for tax calculation

1. For exported goods, tax calculation prices are the contractual sale prices at the border-gates of exportation (FOB prices), excluding freights (F) and insurance (I), determined according to the provisions of law on customs valuation of exports.

2. For imported goods, tax calculation prices are the actually paid prices at the first border-gate of importation under contracts, determined according to the provisions of law on customs valuation of imports.

3. Exchange rates between Vietnamese dong and foreign currencies used for determination of tax calculation prices are average exchange rates on the inter-bank foreign exchange market publicized by the Vietnam State Bank at the time of tax calculation and published on the "Nhan Dan" daily and the website of the Vietnam State Bank; for days when the "Nhan Dan" daily is not published or the website is not updated or when foreign exchange rates are not published therein, the foreign exchange rate used for tax calculation shall be the exchange rate of the preceding day.

For foreign currencies of which the average exchange rates on the inter-bank foreign exchange market are not yet publicized by the Vietnam State Bank, the exchange rates shall be determined according to the cross-reference rate between the exchange rate between US dollar (USD) and Vietnam dong (VND) and the exchange rate between US dollar and such a foreign currency, publicized by the Vietnam State Bank at the time of tax calculation.

Article 8.- Tax payment currency

Import tax and export tax shall be paid in Vietnam dong. Where tax is paid in foreign currencies, taxpayers must pay tax in freely convertible ones. The conversion of foreign currencies into Vietnam dong shall be made at the average exchange rates on the inter-bank foreign exchange market announced by the Vietnam State Bank at the time of tax calculation.

1. Tax rates applicable to exports shall be specified for each goods item in the Export Tariff.

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a/ Preferential tax rates shall apply to imported goods originating from countries, groups of countries or territories which sanction most favored nation treatment in their trade relations with Vietnam. Preferential tax rates shall be specified for each goods item in the Preferential Import Tariff;

b/ Special preferential tax rates shall apply to imported goods originating from countries, groups of countries or territories which sanction most favored nation treatment in their trade relations with Vietnam under the regime of free trade areas or tariff alliance in order to facilitate border commercial exchange, and other cases of special preferential treatment;

Conditions for application of special preferential tax rates:

- Being goods items which are specified in agreements signed between Vietnam and countries, groups of countries or territories on the implementation of special tax preferences and meet all conditions stated in such agreements.

- Being goods originating from countries, groups of countries or territories with which Vietnam has reached agreements on special tax preferences.

c/ Ordinary tax rates shall apply to imported goods originating from countries, groups of countries or territories which do not sanction most favored nation treatment or grant special import tax preferences to Vietnam.

Ordinary tax rates shall be equal to 150% of preferential tax rates applicable to the same goods items specified in the Preferential Import Tariff.

Article 10.- Taxation measures for safeguard, anti-dumping, anti-subsidy and anti-discrimination in the import of goods

Apart from being subject to tax according to the provisions of Clause 2, Article 9 of this Decree, goods excessively imported into Vietnam, subsidized imports, imports dumped into Vietnam, and goods imported from places practicing discrimination against exports of Vietnam shall also be subject to one of the following taxation measures:

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2. The anti-dumping tax, for imports dumped into Vietnam according to the provisions of the Ordinance on Anti-Dumping of Imports into Vietnam;

3. The anti-subsidy tax, for subsidized goods imported into Vietnam according to the provisions of the Ordinance on Anti-Subsidy of Imports into Vietnam;

4. The anti-discrimination tax, for goods imported into Vietnam from countries, groups of countries or territories which practice import tax discrimination or apply other discriminatory measures, according to the provisions of law on most favored nation treatment and national treatment in international trade.

Article 11.- Competence and procedures for the determination of export tax rates, import tax rates, absolute tax and taxation measures against discrimination in the import of goods

1. The Ministry of Finance shall set the following tax rates:

a/ Preferential export tax rates and import tax rates of each goods item on the basis of the following principles and procedures:

- Being compatible with the list of tax-liable commodity groups and falling within the tax rate brackets promulgated by the National Assembly Standing Committee;

- Contributing to ensuring state budget revenues and stabilizing the market;

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- On the basis of the aforesaid principles, state policies on goods import and export in each period, orientations for development of production industries, price fluctuations in the market in each period, and proposals of organizations and individuals, the Ministry of Finance shall consult with ministries and commodity line associations to promulgate decisions on preferential export tax rates and import tax rates;

- Where opinions of ministries and commodity line associations are still divergent on the tax rates applicable to some goods items, the Ministry of Finance shall report thereon to the Prime Minister before promulgating decisions on preferential export tax rates and import tax rates.

b/ Special preferential import tax rates according to the following procedures: On the basis of agreements on special tax preferences for imported goods already committed by Vietnam, the Ministry of Finance shall, after consulting with ministries and commodity line associations, issue decisions on special preferential import tax rates.

2. The Ministry of Finance shall assume the prime responsibility for, and coordinate with concerned agencies in, proposing the Prime Minister to decide on the application of the absolute tax and the anti-discrimination tax in case of necessity.

Article 12.- Responsibilities of taxpayers

Payers of import tax or export tax shall have to fully, accurately and transparently declare tax and bear responsibility before law for their declared contents, submit customs declarations to customs agencies, and calculate and pay tax according to the provisions of this Decree and the provisions of law on customs procedures, customs inspection and supervision.

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The time for calculating import tax and export tax shall be the time when taxpayers register customs declarations with customs offices.

Import tax and export tax shall be calculated on the basis of tax rates, tax calculation prices and tax calculation exchange rates at the time of tax calculation.

Article 14.- Time limits for tax payment

1. The time limit for payment of export tax is 30 (thirty) days as from the date taxpayers register customs declarations.

2. Time limits for payment of import tax applicable to taxpayers having well observed tax laws

Taxpayers having well observed tax laws are those that have conducted import or export activities for at least 365 (three hundred and sixty five) days, counting to the date of registration of customs declarations for goods lots for which import procedures are being carried out without committing acts of trade frauds or tax evasion and owing overdue tax or fine debts, and well observed the financial reporting regime provided for by law. The time limits for them to pay import tax shall be as follows:

a/ For supplies and raw materials imported for the production of goods for export, the time limit for tax payment shall be 275 (two hundred and seventy five) days, counting from the date taxpayers register customs declarations;

In special cases where the production cycle as well as the cycle for supplies and raw material stocking is prolonged, the time limit for tax payment shall be considered for extension so as to suit these cycles. The Ministry of Finance shall assume the prime responsibility for, and coordinate with concerned agencies in, making specific decisions thereon.

b/ For goods temporarily imported for re-export or temporarily exported for re-import, the time limit for tax payment shall be 15 (fifteen) days as from the deadline for temporary import for re-export or temporary export for re-import (also applicable to cases of extension);

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3. Time limits for payment of import tax applicable to taxpayers failing to well observe tax laws:

a/ If taxpayers have their payable tax amounts guaranteed by credit institutions or other organizations operating under the Law on Credit Institutions, the time limit for tax payment shall coincide with the guarantee duration, which, however, must not exceed the time limit defined in Clause 2 of this Article. Past the guarantee duration (where the guarantee duration is shorter than the tax payment time limit) or the tax payment time limit (where the guarantee duration is equal to, or longer than, the tax payment time limit), if taxpayers still fail to pay tax, the guaranteeing organizations shall have to pay tax amounts and fines for delayed payment (if any) on behalf of taxpayers. The duration of delayed payment shall be counted from the expiry date of the guarantee duration or the tax payment time limit.

b/ If taxpayers do not have their payable tax amounts guaranteed by credit institutions or other organizations operating under the Law on Credit Institutions, they must fully pay tax before receiving goods.

4. For imported consumer goods, tax must be fully paid before receipt of goods. Where the payable tax amounts are guaranteed, the time limit for tax payment shall coincide with the guarantee duration, which, however, must not exceed 30 (thirty) days after taxpayers register customs declarations. Past the guarantee duration, if taxpayers still fail to pay tax, the guaranteeing organizations shall have to pay tax amounts and fines for late payment (if any) on behalf of taxpayers. The duration of late payment shall be counted from the date of expiration of the guarantee duration.

The Ministry of Trade shall issue a list of consumer goods, serving as a basis for the implementation of the provisions of this Point.

Article 15.- Tax declaration and payment according to single customs declarations

For imported goods or exported goods for which a single customs declaration is registered for several importations or exportations, import tax or export tax shall be calculated at the tax rates, tax calculation prices and exchange rates used for determination of tax calculation prices for each importation or exportation on the basis of the actually imported or exported quantity of each goods item. The time limit for tax payment for each importation or exportation shall comply with the provisions of Article 14 of this Decree.

TAX EXEMPTION, CONSIDERATION FOR TAX EXEMPTION, TAX REDUCTION, TAX REFUND AND COLLECTION OF TAX ARREARS

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Imported goods or exported goods shall be exempt from import tax or export tax in the following cases:

1. Goods temporarily imported for re-export or temporarily exported for re-import for participation in trade fairs, exhibitions or display; machinery, equipment and professional instruments temporarily imported for re-export or temporarily exported for re-import in service of work within a certain period of time.

After the end of trade fairs, exhibitions or goods display or after the completion of work according to the provisions of law, temporarily exported goods must be re-imported into Vietnam and temporarily imported goods must be re-exported abroad.

2. Movable assets brought into or out of Vietnam by Vietnamese or foreign organizations or individuals within set limits, including:

a/ Movable assets brought into Vietnam by organizations or individuals that are permitted to reside or work in Vietnam or brought to foreign countries upon the expiration of their residence or working duration in Vietnam;

b/ Movable assets brought to foreign countries by Vietnamese organizations and individuals for business and working purposes and re-imported into Vietnam upon the expiration of their business or working duration;

c/ Movable assets brought into Vietnam by overseas Vietnamese families or individuals that are permitted to settle in Vietnam or brought to foreign countries by Vietnamese families or individuals that are permitted to settle abroad; movable assets brought into Vietnam by foreigners who are permitted to settle in Vietnam or brought to foreign countries when they are permitted to settle in foreign countries.

3. Imported goods and exported goods of foreign organizations or individuals entitled to diplomatic privileges or immunities in Vietnam;

4. Goods imported for processing for foreign partners shall be exempt from import tax and processed products exported to foreign parties shall be exempt from export tax. Goods exported to foreign countries for processing for Vietnamese parties shall be exempt from export tax and when processed products are re-imported, they shall exempt from import tax on the value of goods exported to foreign countries for processing under contracts.

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6. Goods imported to create fixed assets of projects entitled to investment encouragement specified in Appendix I or Appendix II to this Decree, investment projects funded with official development assistance (ODA) sources, which are exempted from import tax, including:

b/ Special-use means of transport included in technological lines, which are certified by the Ministry of Science and Technology; worker-transporting vehicles, including cars of 24 seats or more and waterway vehicles;

c/ Components, details, knocked down parts, spare parts, fittings, molds and accessories accompanying machinery, equipment and special-use means of transport defined at Points a and b of this Clause for assembly or use;

d/ Raw materials and supplies used for manufacture of equipment and machinery included in technological lines or for manufacture of components, details, knocked down parts, spare parts, fittings, molds and accessories accompanying equipment and machinery defined at Point a of this Clause for assembly or use;

e/ Building materials which cannot be produced at home.

The Ministry of Planning and Investment shall issue a list of building materials which can be produced at home, serving as a basis for tax exemption specified in this Clause.

7. Plant saplings and animal breeds permitted to be imported for the execution of investment projects in the domains of agriculture, forestry or fishery.

The Ministry of Agriculture and Rural Development shall issue a list of plant varieties and animal breeds permitted to be imported, serving as a basis for tax exemption specified in this Clause.

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a/ Equipment and machinery imported to create fixed assets (including equipment, machinery and spare parts used for the survey, designing and construction of works);

b/ Special-use means of transport included in technological lines to create fixed assets, which are certified by the Ministry of Science and Technology; worker-transporting vehicles, including cars of 24 seats or more and waterway vehicles;

c/ Components, details, knocked down parts, spare parts, fittings, molds and accessories accompanying machinery and equipment for assembly or use, special-use means of transport, or worker-transporting vehicles defined in this Clause, including cases where they are used for replacement and maintenance in the course of operation;

d/ Raw materials and supplies imported for the execution of projects, including raw materials and supplies in service of production and operation.

9. The exemption from import tax for imported goods specified in Clauses 6, 7 and 8 of this Article shall also apply to cases of expanding the scale of projects or replacing or renewing technologies.

10. Equipment and devices listed in Appendix III to this Decree, which are imported for the first time to create fixed assets of projects entitled to investment encouragement and investment projects funded with official development assistance (ODA) capital on hotels, office buildings, apartments for rent, dwelling houses, trade and technical service centers, department stores, golf courses, tourist resorts, sport centers, recreation and entertainment centers, medical examination and treatment, training, cultural, financial, banking, insurance, audit, and consultancy service establishments.

11. Goods imported in service of petroleum activities, including:

a/ Equipment and machinery; special-use means of transport necessary for petroleum activities, which are certified by the Ministry of Science and Technology; worker-transporting vehicles, including cars of 24 seats or more and waterway vehicles, including components, details, knocked down parts, spare parts, fittings, molds and accessories accompanying the aforesaid equipment, machinery, special-use means of transport, or worker-transporting vehicles for assembly or use;

b/ Supplies necessary for petroleum activities, which cannot be produced at home.

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c/ Medical equipment and devices and first-aid medicines for use on drilling platforms and floating works, which are certified by the Ministry of Health;

d/ Office equipment and facilities in service of petroleum activities;

e/ Other goods temporarily imported for re-export in service of petroleum activities.

12. Shipbuilding establishments shall be exempt from export tax on exported seagoing vessels, and from import tax on machinery and equipment imported to create their fixed assets; means of transport included in technological lines, which are certified by the Ministry of Science and Technology, imported to create their fixed assets; and raw materials, supplies and semi-finished products in service of shipbuilding activities, which cannot be produced at home.

The Ministry of Planning and Investment shall issue a list of raw materials, supplies and semi-finished products in service of shipbuilding activities, which can be produced at home, serving as a basis for tax exemption specified in this Clause.

13. Raw materials and supplies imported in direct service of the production of software products, which cannot be produced at home, shall be exempt from import tax.

The Ministry of Planning and Investment shall issue a list of raw materials and supplies for the production of software products, which can be produced at home, serving as a basis for tax exemption specified in this Clause.

14. Goods imported for direct use in scientific research and technological development, including machinery, equipment, spare parts, supplies and means of transport which cannot be produced at home, technologies which cannot be created at home; scientific documents, books and newspapers and electronic scientific and technological information source shall be exempt from import tax.

The Ministry of Planning and Investment shall issue a list of machinery, equipment, spare parts, supplies, means of transport and technologies for direct use in scientific research and technological development, which can be produced at home, serving as a basis for tax exemption specified in this Clause.

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The Ministry of Trade shall coordinate with concerned ministries and branches in issuing a document guiding the classification of production raw materials, supplies and accessories, serving as a basis for tax exemption specified in this Clause.

16. Raw materials, supplies and semi-finished products which cannot be produced at home and are imported in service of production activities of investment projects on the list of domains in which investment is encouraged in Appendix I; semi-finished products which cannot be produced at home and are imported in service of production activities of investment projects on the list of domains in which investment is particularly encouraged in Appendix I or the list of geographical areas meeting with exceptional socio-economic difficulties in Appendix II to this Decree, shall be exempt from import tax for 5 (five) years after the commencement of production.

The Ministry of Planning and Investment shall issue a list of raw materials, supplies and semi-finished products which can be produced at home, serving as a basis for tax exemption specified in this Clause.

17. Goods produced, processed, re-processed or assembled in non-tariff zones without the use of raw materials and accessories imported from foreign countries, when being imported into the domestic market, shall be exempt from import tax; for cases of using raw materials and accessories imported from foreign countries, when goods are imported into the domestic market, only import tax on imported raw materials and supplies constituting these goods must be paid.

18. Machinery, equipment and means of transport (except under 24-seat cars and cars designed for passenger-cum-cargo transport equivalent to under 24-seat cars) temporarily imported for re-export by foreign contractors for the construction of ODA-funded works or projects in Vietnam shall be exempt from import tax upon their import and exempt from export tax upon their re-export.

19. Organizations and individuals importing or exporting goods specified in Clauses 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17 and 18 of this Article shall, when registering customs declarations, have to determine and declare by themselves goods eligible for tax exemption and bear responsibility before law for the accuracy and truthfulness of their declarations.

20. For cases where taxpayers meeting with difficulties due to objective reasons and other cases, the Ministry of Finance shall propose the Prime Minister to consider and decide on the exemption from import tax or export tax on a case-by-case basis.

Article 17.- Consideration for tax exemption

Imported goods or exported goods in the following cases shall be considered for exemption from import tax or export tax:

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2. Gifts, presents or sample products given by foreign organizations or individuals to Vietnamese organizations or individuals or vice versa shall be considered for tax exemption within set limits.

3. Goods imported for sale in duty-free shops to persons on entry or exit and other subjects according to the Government’s regulations, including sale promotion goods and trial-use goods supplied by foreign parties for sale together with goods sold at duty-free goods.

Article 18.- Consideration for tax reduction

Imported goods or exported goods which are damaged or lost while being under customs supervision, with certification by competent expertise agencies or organizations, shall be considered for tax reduction in proportion to the actual loss or damage of the goods. Customs offices shall consider tax reduction on the basis of the expertised and certified quantity of lost goods and the actual damage of goods.

Article 19.- Import tax or export tax shall be refunded in the following cases:

1. Imported goods being in border-gate warehouses or storing yards and under customs supervision, for which import tax has been paid, are re-exported to foreign countries.

2. Goods for import or export, for which import tax or export tax has been paid, are not imported or exported.

3. Goods, for which import tax or export tax has been paid, are actually imported or exported in a smaller quantity;

4. For goods imported for the production exports, if import tax has been paid, tax amounts corresponding to their percentages in actually exported products shall be refunded.

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a/ Goods imported and then delivered or sold to foreign parties through their agencies in Vietnam;

b/ Goods imported and then sold to vehicles of foreign carriers operating on international routes via Vietnam’s ports, and Vietnam’s vehicles operating on international routes according to the Government’s regulations.

6. Goods temporarily imported for re-export or temporarily exported for re-import, goods temporarily exported for re-import and goods imported under consignment for foreign parties then re-exported, for which import tax or export tax has been paid (except for cases specified in Clause 1, Article 16 of this Decree).

7. Exported goods which must be re-imported into Vietnam shall be considered for the refund of paid export tax amounts and exempt from import tax.

8. Imported goods which must be re-exported back to their foreign owners or to a third country shall be considered for the refund of import tax amounts already paid for the actually re-exported quantity of goods and exempt from export tax.

9. For machinery, equipment, devices, and means of transport of organizations or individuals which are permitted to be temporarily imported for re-export (including those borrowed for re-export) for the execution of investment projects, and construction and installation of, works in service of production when they are imported, import tax declaration and payment must be made according to regulations and when they are re-exported out of Vietnam, the paid import tax amounts shall be refunded. To be-refunded import tax amounts shall be determined on the basis of the residual use value of goods upon re-export. This residual use value shall be calculated according to the duration in which such goods are used and kept in Vietnam. In cases where such goods are no longer usable, the paid tax amounts shall not be refunded.

10. Where goods are imported or exported through international postal services or express mail services, for which tax has been paid by service-providing enterprises on behalf of goods owners, but cannot be delivered to recipients and must be re-imported or re-exported, or where goods are confiscated or destroyed according to the provisions of law, the paid tax amounts shall be refunded.

11. Where there are errors in tax declaration, calculation and payment (including mistakes made by taxpayers and customs offices), the overpaid tax amounts shall be refunded, provided that these mistakes were made within 365 (three hundred and sixty five) days preceding the date they are detected. The date of detection of errors is the date of signing of written certifications thereof between taxpayers and customs offices.

12. Imported goods and exported goods for which import tax or export tax has been paid, but are later exempt from tax under decisions of competent state agencies.

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1. Within 60 (sixty) days after the date of registration of customs declarations for goods actually imported or exported, subjects eligible for tax refund must complete dossiers according to regulations and send them to competent state agencies for consideration and refund of the paid tax amounts.

Where the payment time limit stated in export contracts is longer than 60 (sixty) days, counting from the date goods are actually exported, enterprises must make written commitments to produce payment vouchers within 15 (fifteen) days after the payment deadline stated in the contracts.

2. Within 15 (fifteen) days after receiving complete dossiers of request for tax refund, state agencies competent to consider tax refund shall have to issue decisions on tax refund to subjects eligible therefor; where dossiers are incomplete or invalid according to regulations, within 5 (five) working days after receiving the dossiers of request for tax refund, state agencies competent to consider tax refund shall have to issue written requests for supplementation thereof.

3. Past the time limit defined in Clause 2 of this Article, if the late issue of tax refund decision is due to the faults of the state agency competent to consider tax refund, apart from the to be-refunded tax amount, an interest thereon must also be paid, which shall be calculated for the period from the date of late issue of the tax refund decision to the date of issue of such decision at the lending interest rates applied by commercial banks at the time when tax refund decision should have been issued.

Article 21.- Collection of tax arrears

1. Import tax or export tax arrears shall be collected in the following cases:

a/ Where goods which have been exempt from tax or considered for tax exemption as defined in Article 16 and Article 17 of this Decree, but they are later used for purposes other than those eligible for tax exemption or consideration for tax exemption, tax must be fully paid, except for cases where such goods are transferred to subjects eligible for tax exemption or consideration for tax exemption defined in this Decree.

b/ Where errors were made in tax declaration, calculation or payment by taxpayers or customs offices, the tax deficit within 365 (three hundred and sixty five) days preceding the date of detection of such errors must be paid. The date of detection of such an error is the date of signing of written certification thereof between taxpayers and customs offices;

c/ Where tax fraud or tax evasion is detected, tax arrears within 5 (five) years preceding the date of inspection and detection of such tax fraud or evasion must be collected. The date of detection of tax fraud or evasion is the date of signing of the decision on collection of tax arrears by a competent state agency.

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3. The time limit for tax declaration is 10 (ten) days after the date of changing the purposes eligible for tax exemption or consideration for tax exemption, for cases defined at Point a, 10 (ten) days after the date of detection of errors, for cases defined at Point b; or after the date of inspection and detection of tax fraud or tax evasion, for cases defined at Point c, Clause 1, this Article.

4. The time limit for payment of taxes or fines (if any) for cases defined at Points a, b and c, Clause 1 of this Article is 10 (ten) days after the date of issue of decisions on the payable tax or fine (if any) amounts by competent state agencies.

Past the aforesaid time limit, if taxpayers still fail to declare and fully pay taxes or fines (if any) into the state budget, they shall be handled according to current provisions of law.

COMPLAINTS AND HANDLING OF VIOLATIONS

Article 22.- Complaint and settlement of complaints

Powers and responsibilities of taxpayers in lodging complaints about import tax or export tax; responsibilities and powers of customs agencies in settling complaints about import tax or export tax shall comply with the provisions of the Import Tax and Export Tax Law and laws on complaints and denunciations.

Article 23.- Handling of tax-related violations committed by taxpayers

Taxpayers that violate the provisions of the Import Tax and Export Tax Law and this Decree shall be handled as follows:

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2. If they fail to declare and pay taxes in accordance with regulations, they shall, depending on the nature and seriousness of their violations, be administratively handled for tax-related violations.

3. If they falsely declare or evade taxes, apart from having to fully pay taxes according to the provisions of this Law, they shall, depending on the nature and seriousness of their violations, be subject to a fine equal to one to five times the evaded tax amounts.

Heads of customs offices with which taxpayers have registered their customs declarations shall be competent to handle violations defined in this Clause.

4. If taxpayers fail to pay taxes and/or fines according to decisions on handling of tax-related violations, they shall be subject to the application of the following measures to force them to do so:

a/ Their deposits at banks, other credit institutions or state treasuries shall be deducted for payment of taxes and/or fines. Banks, other credit institutions or State treasuries shall have to make deductions from deposit accounts of taxpayers to pay taxes and fines to the state budget according to decisions of customs offices or competent state agencies on handling of tax-related violations;

b/ Customs offices with which customs declarations are registered may temporarily seize goods or distrain property according to the provisions of law in order to ensure full collection of due taxes and/or fines. Past 30 (thirty) days after the customs offices issue decisions on the temporary seizure of goods or the distraint of property, if taxpayers still fail to fully pay taxes or fines, the customs agencies may auction such goods or property according to the provisions of law in order to ensure full collection of taxes and/or fines;

c/ Customs offices shall not carry out import procedures for subsequent goods lots of taxpayers until they fully pay taxes and/or fines.

5. Within 60 (sixty) days as from the date of registration of customs declarations, if taxpayers themselves discover errors or mistakes and actively pay tax deficit into the state budget, they shall be exempt from sanctions.

6. Those who commit acts of evading tax in big amounts or have been administratively sanctioned for tax evasion but still commit violations shall be examined for penal liability according the provisions of law.

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1. Customs officers or other individuals who abuse their positions and/or powers to appropriate or embezzle tax money shall have to return to the State the whole appropriated or embezzled amounts and, depending on the nature and seriousness of their violations, be disciplined, administratively sanctioned or examined for penal liability according to the provisions of law.

2. Customs officers who are irresponsible, deliberately act against regulations, cover up violators or commit other acts of violating the provisions of law on import tax and export tax shall, depending on the nature and seriousness of their violations, be disciplined, administratively sanctioned or examined for penal liability according to the provisions of law; if causing damage, they must pay compensation therefor according to the provisions of law.

ORGANIZATION OF IMPLEMENTATION

Article 25.- Responsibility of the Ministry of Finance

1. To organize and direct the collection of import tax and export tax; provide for the competence and procedures for tax exemption, consideration for tax exemption, tax reduction, consideration for tax reduction, consideration for tax refund, collection of tax arrears and handling of tax-related violations according to the provisions of this Decree.

2. To assume the prime responsibility for, and coordinate with the Vietnam State Bank in, promulgating regulations on and guiding credit institutions in providing information on taxpayers in service of the inspection of import tax or export tax collection.

Article 26.- Provincial/municipal People’s Committees shall have to direct the coordinated collection and management of import tax and export tax in their respective localities.

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Article 27.- Implementation effect

1. This Decree takes effect as from January 1, 2006.

2. To annul the Government’s Decree No. 54-CP of August 28, 1993 and Decree No. 94/1998/ND-CP of November 17, 1998, detailing the implementation of the Law on Import Tax and Export Tax, Article 26 of the Government’s Decree No. 51/1999/ND-CP of July 8, 1999, detailing the implementation of the Law on Domestic Investment Promotion; Article 57, 58 and 59 of the Government’s Decree No. 24/2000/ND-CP of July 31, 2000, detailing the implementation of the Law on Foreign Investment in Vietnam; Clause 10 and Clause 11, Article 1 of the Government’s Decree No. 27/2003/ND-CP of March 19, 2003, amending and supplementing a number of articles of the Government’s Decree No. 24/2000/ND-CP of July 31, 2000; Articles 54, 56, 57 and 58 of the Government’s Decree No. 48/2000/ND-CP of September 12, 2000, detailing the implementation of the Petroleum Law; Article 6 of the Government’s Decree No. 119/1999/ND-CP of September 18, 1999, on a number of financial policies and regimes to encourage enterprises to invest in scientific and technological activities; Clauses 1, 2, 3, and 4, Article 5 of the Regulation on investment under build-operate-transfer contracts, build-transfer-operate contracts, and build-transfer contracts, applicable to foreign investment projects in Vietnam, issued together with the Government’s Decree No. 62/1998/ND-CP of August 15, 1998.

3. Projects entitled to investment incentives, which have already been granted investment licenses or investment preference certificates with import tax and/or export tax preferences higher than the levels defined in this Decree, shall continue enjoying those preferences for the remaining period of time; where the investment licenses or investment preference certificates stipulating import tax or export tax preferences lower than those provided for in the Decree, the preferential levels provided for in this Decree shall apply for the remaining period of preferential treatment.

4. Regulations on special preferential import tax rates which are issued before the effective date of this Decree and compliant with agreements signed between Vietnam and other countries shall still apply. If there is any change, the Ministry of Finance shall base itself on the provisions of Point b, Clause 1, Article 11 of this Decree to promulgate specific special preferential import tax rates.

Article 28.- The Ministry of Finance shall guide the implementation of this Decree.

Article 29.- Ministers, heads of ministerial-level agencies and government-attached agencies, presidents of provincial/municipal People’s Committees shall have to implement this Decree.

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LISTS OF DOMAINS IN WHICH INVESTMENT IS PARTICULARLY ENCOURAGED AND DOMAINS IN WHICH INVESTMENT IS ENCOURAGED (Issued together with the Government’s Decree No. 149/2005/ND-CP of December 8, 2005)

I. List of domains in which investment is particularly encouraged:

1. Production or processing with 80% or more of the products for export;

2. Processing agricultural products, forest products (excluding timber) or aquatic products from domestic raw materials, with 50% of products for export;

3. Producing new varieties or breeds with high quality and economic benefits;

4. Agricultural farming, forestation, aquaculture;

5. Producing high-quality steel, alloy, nonferrous metals, special metals, steel cast, porous iron; cast iron metallurgy;

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7. Manufacturing medical equipment used in medical analytical technologies and extracting technologies;

8. Manufacturing equipment for testing food toxins;

9. Producing new materials, rare and precious materials; applying new biotechnologies, and applying new technologies in the manufacture of information and telecommunications equipment;

10. Producing information technology products;

12. Making investments in research and development (R&D) accounting for 25% of turnover;

13. Investing in and manufacturing waste-treating equipment;

14. Treating pollution, protecting the environment, and treating waste;

15. Producing antibiotic materials;

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II. List of domains in which investment is encouraged

1. Exploring, exploiting and intensively processing minerals;

2. Producing or processing products 50% or more of which are for export;

3. Producing, processing and trading in exports with a value exceeding 30% of the total value of goods produced and/or traded in by the projects in a fiscal year;

4. Regularly employing 500 laborers or more;

5. Planting industrial perennial trees or fruit trees on newly reclaimed or reused land and bare hills (except agricultural farming, afforestation and aquaculture); reclaiming land in service of agricultural, forestry or fishery production;

Processing farm produce from domestic raw materials

Processing and preserving aquatic products from domestic raw materials. Off-shore fishing.

Processing forest products (except domestic natural forest timber);

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7. Developing the petro-chemical industry; building and operating oil and gas pipelines, depots, and ports;

8. Investing in the production and manufacture of precision tools, industrial production safety inspection and control equipment; producing molds for metal and non-metal products;

9. Investing in the manufacture of medium- and high-voltage electric equipment;

10. Investing in the manufacture of diesel engines; equipment and spare parts for freighters and fishing ships; dynamic and hydraulic machines and spare parts, compressors;

11. Manufacturing automobile and motorbike spare parts; assorted automobiles; manufacturing and assembling construction equipment, machines and vehicles; manufacturing technical equipment for the transport service; investing in the manufacture of construction machines, locomotives and carriages;

12. Shipbuilding and repair; manufacturing dynamic machines, equipment and spare parts for freighters and fishing ships;

13. Manufacturing telecommunications and Internet equipment, investing in the production of computers and software products (except information technology products);

Investing in and providing Internet connection services, Internet access services, and Internet application services in geographical areas defined in Appendix II to this Decree; providing postal item and parcel delivery services;

Providing services of information technology research and training of information technology human resources;

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15. Investing in manufacturing tool machines, machinery, equipment, spare parts and machines in service of agricultural and forestry production, food-processing machines, and irrigation and drainage equipment;

16. Investing in manufacturing equipment and machines for the textile and garment industry;

17. Producing insecticide materials;

18. Investing in producing plant protection drugs, insecticides, preventive and curative medicines for animals and aquatic animals, and veterinary drugs with the domestic added value of 40% or more;

19. Producing base chemicals, pure chemicals, special-use chemicals and dyes;

20. Producing cleansing materials and chemical additives;

21. Producing special-type cement, composite materials, sound-proof, electric-insulated and heat-resistant materials, wood substitute composite materials, refractory materials, except new materials, rare and precious materials; construction plastic, glass fibers;

22. Producing light construction materials, except new materials and rare and precious materials;

23. Producing paper, board and artificial fiberboard from domestic agricultural and forest materials; producing paper pulp;

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25. Producing high-class materials and auxiliary for production of footwear and garments for export;

26. Producing high-quality packings for exported goods;

27. Producing drug materials, except for antibiotic materials, and curative medicines for human use; building pharmaceuticals-preserving stores; stores of reserve medicines for human use in preparation for floods, storms, natural disasters and dangerous epidemics;

28. Improving and developing energy sources;

Investing in building power plants, power distribution and transmission networks, building establishments operated by solar energy, wind power or bio-gas; applying consuming technologies;

29. Developing mass transit: investing in railway vehicles, passenger transport by cars of 17 seats or more or by waterway motor vehicles;

30. Building and renovating bridges, roads, airports, harbors, railway stations, car terminals, car-parks; opening new railway routes;

31. Investing in building water plants, water supply and drainage systems;

32. Investing in the construction and commercial operation of infrastructures of industrial parks, export processing zones or hi-tech parks. Investing in production or processing activities in industrial parks, export-processing zones, hi-tech parks, small- and medium-sized industrial parks, and industrial clusters;

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34. Making, exploiting and processing salt;

35. Opening semi-public, people-founded or private schools at different educational levels: pre-school education, general education, intermediate vocational education, and collegial and tertiary education;

Setting up job-training establishments for raising workers’ skills;

36. Setting up houses of folk culture and folk art troupes; producing, manufacturing and repairing folk musical instruments; maintaining and conserving museums and houses of folk culture;

37. Setting up people-founded or private hospitals for medical examination and treatment, setting up preventive medicine and hygiene establishments; setting up centers providing health care services to people with disabilities and orphans, geriatric centers;

Investing in producing medical equipment, except medical equipment used in analytical technologies or extracting technologies, orthopedic instruments, wheelchairs and special-use devices for people with disabilities.

38. Providing legal consultancy, investment or business administration consultancy, scientific and technological consultancy; intellectual property rights and technology transfer consultancy.

39. Investing in new production lines, expanding scales and renewing technologies in the domains defined in this Appendix I.

40. Investing in the relocation of production establishment from inner cities to industrial parks, export-processing zones, hi-tech parks or industrial clusters.

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42. Planting rice, cotton or tea for processing industries, planting medicinal trees (except agricultural farming, forestry and fisheries); producing plant varieties and animal breeds, except for those of high quality and economic benefits.

43. Livestock and poultry rearing under agricultural economic restructuring programs after farm model or on a larger scale.

44. Investing in the manufacture of machines for the leather industry, mining machines, industrial robots, and power generators.

45. Producing coke, activated charcoal; producing fertilizers.

46. Traditional crafts: carving, mother-of-pearl inlaying, lacquerware, intaglio, making of bamboo articles, carpet making, silk weaving, brocade weaving, embroidery, pottery, ceramics, making of fine art bronze articles, and “do” (rhamnoneuron) paper.

47. Investing in and building grade-1 marketplaces, exhibition centers; trade promotion, activities of mobilizing and lending capital by people’s credit funds.

48. Providing pilotage and rescue service on sea.

49. Investing in building national tourist resorts, bio-tourist resorts; national parks, investing in building cultural parks with sports, entertainment and recreational activities.

50. Re-cycling discarded materials and wastes, gathering garbage.

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LIST OF GEOGRAPHICAL AREAS MEETING WITH SOCIO-ECONOMIC DIFFICULTIES OR EXCEPTIONAL SOCIO-ECONOMIC DIFFICULTIES (Issued together with the Government’s Decree No. 149/2005/ND-CP of December 8, 2005)

Geographical areas meeting with socio-economic difficulties

Geographical areas meeting with exceptional socio-economic difficulties

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All districts except Chi Linh district

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Tam Diep town and remaining districts, except Nho Quan, Yen Mo and Gia Vien districts

Cua Lo town and districts not included in the List of geographical areas meeting with exceptional socio-economic difficulties (this Appendix)

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All districts, except Dong Ha town

All districts, except Tam Ky town

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All districts except those included in the list of geographical areas meeting with exceptional socio- economic difficulties (this Appendix)

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Long Khanh district Cam My district

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All districts except those included in the list of geographical areas meeting with exceptional socio- economic difficulties (this Appendix)

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All districts and towns, except Lap Thanh, Tam Duong and Binh Xuyen districts

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All districts and Thai Binh city

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Chau Duc district Xuyen Moc district Long Dat district

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Hoa Vang district and Thanh Khe, Ngu Hanh Son and Lien Chieu urban districts

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All districts and Nam Dinh city

Long My district Vi Thuy district

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LIST OF GROUPS OF EQUIPMENT AND FACILITIES EXEMPT FROM TAX ON FIRST-TIME IMPORT (Issued together with the Government’s Decree No. 149/2005/ND-CP of December 8, 2005)

Hotel room furniture and interior decoration (beds, cupboards, tables, chairs, telephones).

Sanitary ware (bathtubs, lavatory pans, lavabos, supplies for installing sanitary ware, mirrors).

Living-room sets (tables, chairs)

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Equipment and facilities for kitchens, dining-rooms, restaurants and bars (assorted cookers and cooking devices).

Paintings, statues, carpets and other decorative articles.

Refrigerators, television, microwave ovens, smoke consumers, vacuum cleaners and machines for deodorizing cups, plates and bowls

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Cách tính thuế xuất nhập khẩu theo giá FOB là hình thức tính thuế được áp dụng phổ biến ở nhiều doanh nghiệp hiện nay. Theo hình thức này, kế toán sẽ căn cứ vào giá hàng hóa và chi phí vận chuyển đến cảng hoặc địa điểm cuối cùng trước khi tàu chở hàng rời bến để tính thuế. Trong bài dưới đây, cùng iHOADON tìm hiểu cách tính thuế xuất nhập khẩu theo giá FOB nhé.