The inheritance of tax rights and obligations of enterprises formed after reorganization shall be carried out in accordance with the provisions of Article 55 of the Law on Tax Administration
This Decree regulates the content, method of labeling, and state management of labels for goods circulating in Vietnam and imported goods.
This Decree stipulates the taxable subjects; the application of export and import tax rates, the deadline for tax payment on exported and imported goods; and tax exemptions, reductions, and refunds for export and import taxes.
This law stipulates the taxable subjects, taxpayers, tax basis, tax calculation time, tax rates, anti-dumping duties, countervailing duties, and safeguard duties applicable to exported and imported goods; tax exemptions, tax reductions, and tax refunds for export and import taxes.
This law regulates state management of customs for goods exported, imported, and transited, as well as means of transport entering, exiting, and transiting the customs territory of domestic and foreign organizations and individuals; and the organization and operation of Customs.
Currently, the latest Law on Export and Import Taxes 2026 is the Law on Export and Import Taxes 2016, passed by the 13th National Assembly of the Socialist Republic of Vietnam at its 11th session on April 6, 2016, and effective from September 1, 2016. It stipulates the taxable subjects, taxpayers, tax calculation basis, tax calculation time, tax rates, anti-dumping duties, countervailing duties, and safeguard duties applicable to exported and imported goods; tax exemptions, tax reductions, and tax refunds for export and import taxes.
The HS Code (Harmonized System Code) is a numbering system used to classify imported and exported goods worldwide, established by the World Customs Organization (WCO). This system helps customs authorities apply accurate tariffs and collect trade statistics.
Import-Export Type Codes are a set of alphanumeric characters that define the intended use of goods, used specifically in customs declarations. According to Decision No. 1357/QD-TCHQ, the coding system includes 16 export codes (e.g., B11, E42) and 24 import codes (e.g., A11, E15).
Mastering this set of international trade rules is a key factor in helping parties avoid costly disputes and ensure smooth trading operations. Therefore, finding effective memorization methods will be the "golden key" to confidently applying Incoterms in your daily work.
The 2026 import and export tariff schedule is an important legal basis for businesses to determine their tax obligations when carrying out import and export activities. Compared to previous years, the 2026 tariff schedule includes many important adjustments. Let's explore the details in the article below!
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