Import-export activities in Sai Gon port (Photo: VNA) Decree No.18/2021/ND-CP amends and supplements severalarticles of Decree No.134/2016/ND-CP dated September 1, 2016 stipulating indetails the implementation of the Law on Export Duty and Import Duty.
Under Article 29a of Decree 18, the determination of goodseligible for import or export tax waiver should be made based on the types andquantities of goods specified in a treaty; or confirmation documents issued by theagency proposing the signing of or joining a treaty or a specialized managementagency in case the international treaty does not specify the categories andquantities of goods.
In case an international treaty does not specify categoriesand quantities of goods subject for duty exempt, organisations and individualsusing tax-free goods must make written requests to the agency proposing thesigning of or joining a treaty or a specialized management agency to confirmethe categories and quantities of such goods.
Within 15 days from receiving the request, the agency mustreply with documents confirming the categories and quantities of goods eligiblefor duty exempt or refusing the confirmation in case the mentioned goods are notcovered by the international treaty.
Decree 18 will take effect on April 25, 2021./.
VNA
