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Law on Export & Import Duties 2016

Global Tax Update:May 2016/Vietnam

On April 6, 2016, The National Assembly has passed the Law on Export & Import Duties 2016 ("the new Law"). The new Law shall take effect from September 1, 2016, replacing the Law on Export & Import Duties No. 45/2005/QH11. (Global Tax Update: May 2016/Vietnam)

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Notable guidance under the new Law includes:

(1) Duty treatments applicable to materials imported for the manufacturing of export products
(2) Cases entitled to duty exemption
(3) Duty payment deadline
(4) Other changes

 

>> Click for Japanese [2016年輸出入関税法]

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