{"id":5337,"date":"2026-03-26T10:28:45","date_gmt":"2026-03-26T03:28:45","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=5337"},"modified":"2026-03-26T10:29:23","modified_gmt":"2026-03-26T03:29:23","slug":"thue-xuat-nhap-khau-la-gi","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/thue-xuat-nhap-khau-la-gi\/","title":{"rendered":"What is import tax?"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thue.man.net.vn\/thue-xuat-nhap-khau\/\"><span style=\"font-weight: 400;\">Import tax<\/span><\/a><span style=\"font-weight: 400;\"> What is it? This is a fundamental yet timeless question for any business involved in the global supply chain. In the context of Vietnam having signed a series of new-generation free trade agreements (FTAs), mastering tariff regulations not only helps businesses comply with the law but is also key to optimizing cash flow and increasing competitive advantage in the international arena.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Currently, Vietnam&#039;s tax legal system is undergoing significant transformation towards digitalization and deep integration. With over 30 years of direct consulting experience with thousands of businesses, I&#039;ve observed that errors in HS code classification, tax valuation, or incorrect application of preferential tax rates are common risks leading to huge late payment penalties, directly impacting the survival of SMEs.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>What is a summary of the key aspects of import and export taxes?<\/b><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Define:<\/b><span style=\"font-weight: 400;\"> Import and export taxes are indirect taxes levied on goods moving across borders or between the domestic market and a free trade zone.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Purpose:<\/b><span style=\"font-weight: 400;\"> Controlling foreign trade activities, protecting domestic production, and generating revenue for the state budget.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Applicable objects:<\/b><span style=\"font-weight: 400;\"> Consignors, entrusted organizations, and individuals involved in import and export activities whose goods are subject to tax under the 2016 Law on Export and Import Taxes.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>The necessary time:<\/b><span style=\"font-weight: 400;\"> This occurs immediately during customs clearance procedures for goods or when there is a change in the intended use from tax-exempt to taxable items.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>A compilation of important legal documents on current import and export taxes.<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses need to update the following documents to ensure compliance with regulations:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Law on Import and Export Taxes No. 107\/2016\/QH13:<\/b><span style=\"font-weight: 400;\"> The original document provides the highest legal framework.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Decree 134\/2016\/ND-CP:<\/b><span style=\"font-weight: 400;\"> Regulations detailing the implementation measures of the Tax Law.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Decree 18\/2021\/ND-CP:<\/b><span style=\"font-weight: 400;\"> Important update regarding tax exemptions for goods manufactured for export.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Circular 38\/2015\/TT-BTC and Circular 39\/2018\/TT-BTC:<\/b><span style=\"font-weight: 400;\"> Detailed regulations on customs procedures and tax administration.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Decree No. 26\/2023\/ND-CP:<\/b><span style=\"font-weight: 400;\"> The latest preferential import and export tariff schedule and product catalog.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses should regularly access the General Department of Customs&#039; portal to stay updated on new guidance documents. These documents often address real-world situations that are not fully covered by general laws.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>What are import and export taxes from a legal and economic perspective?<\/b><\/h2>\n<figure id=\"attachment_5338\" aria-describedby=\"caption-attachment-5338\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5338\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-xuat-nhap-khau-la-gi-theo-goc-nhin-phap-ly-va-kinh-te.jpg\" alt=\"Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec theo g\u00f3c nh\u00ecn ph\u00e1p l\u00fd v\u00e0 kinh t\u1ebf?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-xuat-nhap-khau-la-gi-theo-goc-nhin-phap-ly-va-kinh-te.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-xuat-nhap-khau-la-gi-theo-goc-nhin-phap-ly-va-kinh-te-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-xuat-nhap-khau-la-gi-theo-goc-nhin-phap-ly-va-kinh-te-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-xuat-nhap-khau-la-gi-theo-goc-nhin-phap-ly-va-kinh-te-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-xuat-nhap-khau-la-gi-theo-goc-nhin-phap-ly-va-kinh-te-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5338\" class=\"wp-caption-text\">What are import and export taxes from a legal and economic perspective?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To understand what import and export taxes are, we need to approach them from two perspectives: legal and economic management. Legally, this is a type of tax regulated by the Export Tax Law., <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Xuat-nhap-khau\/Luat-thue-xuat-khau-thue-nhap-khau-2016-280693.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Import tax law No. 107\/2016\/QH13<\/span><\/a><span style=\"font-weight: 400;\">. This is an indirect tax, meaning the taxpayer is not the ultimate tax bearer; instead, this cost is typically incorporated into the selling price to consumers.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Economically, this type of tax acts as a &quot;technical barrier&quot; and a macroeconomic regulatory tool. Export taxes are typically levied on natural resources or raw materials that the government wants to restrict exports of in order to prioritize domestic processing. Conversely, import taxes help protect nascent domestic industries from the influx of cheap foreign goods.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In auditing practice, we define import and export taxes as an expense requiring rigorous risk management. Misunderstanding the nature of these taxes can lead to significantly inaccurate financial reporting, particularly regarding tax provisions and potential obligations to Customs authorities.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>The role of import and export taxes in corporate financial management.<\/b><\/h2>\n<figure id=\"attachment_5341\" aria-describedby=\"caption-attachment-5341\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5341\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-xuat-nhap-khau-la-gi_-Vai-tro-cua-thue-xuat-nhap-khau-trong-quan-tri-tai-chinh-doanh-nghiep.jpg\" alt=\"Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec? Vai tr\u00f2 c\u1ee7a thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-xuat-nhap-khau-la-gi_-Vai-tro-cua-thue-xuat-nhap-khau-trong-quan-tri-tai-chinh-doanh-nghiep.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-xuat-nhap-khau-la-gi_-Vai-tro-cua-thue-xuat-nhap-khau-trong-quan-tri-tai-chinh-doanh-nghiep-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-xuat-nhap-khau-la-gi_-Vai-tro-cua-thue-xuat-nhap-khau-trong-quan-tri-tai-chinh-doanh-nghiep-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-xuat-nhap-khau-la-gi_-Vai-tro-cua-thue-xuat-nhap-khau-trong-quan-tri-tai-chinh-doanh-nghiep-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-xuat-nhap-khau-la-gi_-Vai-tro-cua-thue-xuat-nhap-khau-trong-quan-tri-tai-chinh-doanh-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5341\" class=\"wp-caption-text\">What are import and export taxes? What is the role of import and export taxes in corporate financial management?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Import and export taxes are not simply a payment to the government; they are crucial variables in the break-even point calculation and product pricing. When a business understands what import and export taxes are and the tax refund mechanisms, they can develop an optimal purchasing strategy.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Firstly, it directly affects the cost of goods sold (COGS). A small error in applying the HS code can change the tax rate from 0% to 20%, resulting in a complete loss of profit margin. Secondly, it is a tool for optimizing cash flow through temporary import\/re-export schemes or importing raw materials for the production of export goods.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In today&#039;s AI era, tax management also helps businesses build trust with financial institutions. A clean tax record and good compliance with customs regulations are the clearest evidence of a company&#039;s strong internal management, increasing its ability to access preferential loan sources.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>What goods are subject to import and export taxes?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Article 2 of the 2016 Law on Export and Import Taxes, the following entities are required to declare and pay taxes:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Goods passing through border crossings:<\/b><span style=\"font-weight: 400;\"> This includes all goods transported by road, water, air, rail, and international postal services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Goods traded between the domestic market and the free trade zone:<\/b><span style=\"font-weight: 400;\"> Businesses in export processing zones need to take note of this point. When bringing goods from the domestic market into the free trade zone (and vice versa), this process is considered an import\/export activity.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Goods imported and exported on-site:<\/b><span style=\"font-weight: 400;\"> Transactions where goods do not leave Vietnamese territory but ownership is transferred between a domestic enterprise and a foreign trader.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">However, the law also clearly stipulates cases that are exempt from tax, such as goods in transit, humanitarian aid, or oil and gas used to pay resource tax. Accurately determining whether goods are subject to tax is the first step in controlling tax risk.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Who is obligated to pay import and export taxes?<\/b><\/h2>\n<figure id=\"attachment_5340\" aria-describedby=\"caption-attachment-5340\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5340\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-xuat-nhap-khau-la-gi_-Nhung-ai-co-nghia-vu-nop-thue-xuat-nhap-khau.jpg\" alt=\"Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec? Nh\u1eefng ai c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-xuat-nhap-khau-la-gi_-Nhung-ai-co-nghia-vu-nop-thue-xuat-nhap-khau.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-xuat-nhap-khau-la-gi_-Nhung-ai-co-nghia-vu-nop-thue-xuat-nhap-khau-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-xuat-nhap-khau-la-gi_-Nhung-ai-co-nghia-vu-nop-thue-xuat-nhap-khau-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-xuat-nhap-khau-la-gi_-Nhung-ai-co-nghia-vu-nop-thue-xuat-nhap-khau-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Thue-xuat-nhap-khau-la-gi_-Nhung-ai-co-nghia-vu-nop-thue-xuat-nhap-khau-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5340\" class=\"wp-caption-text\">What are import and export taxes? Who is obligated to pay import and export taxes?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Identifying taxpayers is not limited to the owner of the goods. Under current regulations, this list includes:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The owner of the goods must directly sign the customs declaration form at the customs branches.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Organizations that act as import and export agents for other entities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Passengers entering or leaving the country carrying goods exceeding the permitted baggage allowance.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Authorized or guarantor to pay taxes on behalf of the taxpayer (such as customs clearance agents, postal services, international express delivery companies).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Note for SMEs: When delegating to a third party, the ultimate legal responsibility for the accuracy of tax data usually remains with the shipper. Therefore, choosing a reputable logistics partner is a prerequisite to protecting the rights and reputation of the business before the law.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>The basis for calculating import and export taxes is detailed according to regulations.<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the core element that every chief accountant needs to master in order to file accurately. The general formula is defined as follows:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\">Tax amount = Taxable value x Tax rate<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>Customs Value<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For exports, the taxable value is the selling price at the export port (FOB price, DAF price), excluding insurance and international freight costs. For imports, the value is usually the actual price paid up to the first port of entry (CIF price). Determining this value must strictly comply with the WTO Agreement on Customs Valuation (ACV).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tax Rates<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This part is complicated because there are many different tax rates applied to imported goods:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Most Favored Nation (MFN) tax rate:<\/b><span style=\"font-weight: 400;\"> This applies to goods from WTO member countries.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Special preferential tax rates (FTA):<\/b><span style=\"font-weight: 400;\"> This applies when there is a certificate of origin (C\/O) from regions with trade agreements such as EVFTA and CPTPP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Standard tax rate:<\/b><span style=\"font-weight: 400;\"> Usually, the preferential tax rate of 150% applies to all other cases.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In addition, goods may be subject to other taxes such as VAT, excise tax, environmental protection tax, or anti-dumping tax, depending on the specific category of goods.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Real-world case study: Lessons learned about applying the wrong HS code and its consequences.<\/b><\/h2>\n<p style=\"text-align: justify;\"><b>Situation:<\/b><span style=\"font-weight: 400;\"> Company A (SME in Ho Chi Minh City) imports &quot;Integrated Touchscreen Control Panels&quot; for assembling medical equipment. The accountant arbitrarily applied HS code 0% at tax rate, believing it to be a specialized medical component.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Expert analysis:<\/b><span style=\"font-weight: 400;\"> Upon post-clearance inspection, the Customs authorities determined that this item belongs to the general group of electronic control equipment. The actual import duty rate is 10% and the VAT is 10%.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Damage figures for illustration:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Value of the shipment: 5,000,000,000 VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Import tax arrears to be collected: 500,000,000 VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Additional import VAT: 50,000,000 VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Late payment penalty (estimated): ~60,000,000 VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Administrative penalty (20%): 110,000,000 VND.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Total damage:<\/b><span style=\"font-weight: 400;\"> Over 720,000,000 VND. This error caused the business to be downgraded in priority ranking, leading to subsequent shipments being frequently subjected to Red Channel inspections, causing production disruptions.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Comparing common import tariff rates<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Identifying the correct import tax rate helps businesses optimize costs and comply with legal regulations. Currently, there are three common types of tax rates: preferential (MFN), special preferential rates under FTA agreements, and normal rates. Each type applies to different groups of countries, with varying conditions regarding origin documentation and levels of preferential treatment. The table below will help you quickly and easily compare these tax rates.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Comparison table of common import tax rates<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tax rate type<\/b><\/td>\n<td style=\"text-align: center;\"><b>Applicable objects<\/b><\/td>\n<td style=\"text-align: center;\"><b>Necessary conditions<\/b><\/td>\n<td style=\"text-align: center;\"><b>Level of preferential treatment<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Most Favored Nation (MFN)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">WTO member countries<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Standard Certificate of Origin<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Medium<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Special offer<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Regions with FTAs<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Corresponding Certificate of Origin (EUR.1, D\u2026)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Highest (usually 0%)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Normally<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Countries that do not have MFN relations<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">No special conditions required.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lowest (MFN + 50%)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Expert opinion: Risks and solutions for businesses<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The biggest risk lies not in the tax rate, but in the inconsistency in the documentation. Customs now manages risk based on historical data. A small error can lead to the entire system being subjected to tight scrutiny.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Another serious issue is explaining the taxable value. Importing goods at low prices to reduce taxes will raise suspicions of fraud. My advice: Invest in staff training, utilize the &quot;Pre-determination of Tariff Classification Code&quot; option, and conduct regular internal tax audits to proactively correct errors.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Don&#039;t just look at the MFN tariff rate. Ask your supplier to send the correct type of Certificate of Origin (C\/O) to benefit from the 0% rate. Many SMEs are wasting billions of dong each year because they don&#039;t know how to check the validity of certificates of origin.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Understanding import and export taxes is a sharp financial management strategy for any business. Compliance with the law is the strongest shield in international business operations. Don&#039;t let errors in HS codes erode your profits and reputation in the marketplace.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If your business needs support with financial settlements or in-depth consulting, MAN \u2013 Master Accountant Network is always ready to assist. We are proud to be a trusted partner in the following areas: Auditing, <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi-la-gi\/\"><span style=\"font-weight: 400;\">Tax accounting<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-quyet-toan-thue\/\"><span style=\"font-weight: 400;\">Tax settlement<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thue.man.net.vn\/bao-cao-thue-tron-goi\/\"><span style=\"font-weight: 400;\">Tax reporting<\/span><\/a><span style=\"font-weight: 400;\"> Standards that help you develop a sustainable business.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Service contact information at MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>What are some frequently asked questions about import and export taxes?<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Are gifts from abroad subject to tax? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tThere is a certain tax-free limit (usually under 2 million VND). If the value exceeds this limit, you must pay tax on the difference as per regulations.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Are taxes refunded if imported goods are defective and returned? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tYes. Goods that have already paid import tax but are re-exported back to the foreign consignor will be considered for import tax refund and export tax exemption if all documentation is complete.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>How can I find out the exact HS code of a product? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tYou can consult the catalog or submit a sample to the Customs Inspection Department to request a pre-determination document for the official tariff code.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Is a Certificate of Origin (C\/O) mandatory for FTA tax rates?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tMandatory. Businesses must submit a valid self-certification document or Certificate of Origin (C\/O) within the specified timeframe to qualify for preferential treatment.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Will I be heavily penalized if I discover I&#039;ve made a tax return error? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tIf you proactively file an amended tax return before an audit is scheduled, you will usually only pay the outstanding tax and late payment penalties, avoiding heavy administrative fines.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"H\u00e0ng qu\u00e0 t\u1eb7ng t\u1eeb n\u01b0\u1edbc ngo\u00e0i c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3 \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf nh\u1ea5t \u0111\u1ecbnh (th\u01b0\u1eddng d\u01b0\u1edbi 2 tri\u1ec7u \u0111\u1ed3ng). 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Doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ch\u1ee9ng t\u1eeb t\u1ef1 ch\u1ee9ng nh\u1eadn ho\u1eb7c C\/O m\u1eabu h\u1ee3p l\u1ec7 trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh \u0111\u1ec3 h\u01b0\u1edfng \u01b0u \u0111\u00e3i.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"T\u1ef1 ph\u00e1t hi\u1ec7n khai sai thu\u1ebf c\u00f3 b\u1ecb ph\u1ea1t n\u1eb7ng kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"N\u1ebfu ch\u1ee7 \u0111\u1ed9ng khai b\u1ed5 sung tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, b\u1ea1n th\u01b0\u1eddng ch\u1ec9 n\u1ed9p thu\u1ebf thi\u1ebfu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p, tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh n\u1eb7ng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec? \u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi n\u1ec1n t\u1ea3ng nh\u01b0ng ch\u01b0a bao gi\u1edd c\u0169 \u0111\u1ed1i v\u1edbi b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o \u0111ang tham gia v\u00e0o chu\u1ed7i cung \u1ee9ng to\u00e0n c\u1ea7u. Trong b\u1ed1i c\u1ea3nh Vi\u1ec7t Nam \u0111\u00e3 k\u00fd k\u1ebft h\u00e0ng lo\u1ea1t hi\u1ec7p \u0111\u1ecbnh th\u01b0\u01a1ng m\u1ea1i t\u1ef1 do th\u1ebf h\u1ec7 m\u1edbi (FTA), vi\u1ec7c n\u1eafm [&hellip;]<\/p>","protected":false},"author":4,"featured_media":5339,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-5337","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-xnk"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5337","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=5337"}],"version-history":[{"count":3,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5337\/revisions"}],"predecessor-version":[{"id":5344,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5337\/revisions\/5344"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/5339"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=5337"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=5337"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=5337"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}