IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Outflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 01 Jan 2012 | Removal date: open ended
Still in force

Export tax

Circular 157/2011/TT-BTC was enacted by the Ministry of Finance on 14 November 2011 and took effect from 1 January 2012. Around 945 import tariffs are cut in line with Vietnam's WTO commitments. About 108 tariffs were increased by an average of 1%-2% compared to the previous tariffs. These tariffs do, however, remain 1%-2% lower than the bound rate in 2012.
These are mainly the tariffs under the List of Goods not Encouraged to be Imported and tariffs on machinery/ equipment/ accessories or special means of transportation that can be produced domestically. This Circular also enacts a list of 87 products subject to export duties. They are mainly mineral products such as iron ores, metal scraps, and various kinds of monumental or building stones. 16 new products are added to the list of products subject to export tariffs.
As it proved impossible to identify the exact tariff changes, partly due to the fact that the Vietnamese government only this year implemented the Harmonized Tariff System, we refer to Annex 2 of the Vietnamese source mentioned below for the import tariff list on specific products for 2012.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

013 Fruits & nuts
0801 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled.
080131 In shell
014 Oilseeds & oleaginous fruits
0801 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled.
080112 In the inner shell (endocarp)
019 Forage; natural rubber; living plants; raw vegetable materials
1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered.
121190 Other
4001 Natural rubber, balata, guttapercha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip.
400110 Natural rubber latex, whether or not prevulcanised
400121 Smoked sheets
400122 Technically specified natural rubber (TSNR)
400129 Other
029 Other animal products
4101 Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchmentdressed or further prepared), whether or not dehaired or split.
410150 Whole hides and skins, of a weight exceeding 16 kg
4103 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchmentdressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1 (b) or 1 (c) to this Chapter.
410320 Of reptiles
410390 Other
031 Wood in the rough
4403 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared.
440349 Other
440399 Other
110 Coal & peat
2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal.
270111 Anthracite
270112 Bituminous coal
270119 Other coal
120 Crude petroleum & natural gas
2709 Petroleum oils and oils obtained from bituminous minerals, crude.
270900 Petroleum oils and oils obtained from bituminous minerals, crude.
141 Iron ores & concentrates, other than roasted iron pyrites
2601 Iron ores and concentrates, including roasted iron pyrites.
260111 Nonagglomerated
142 Non-ferrous metal ores & concentrates
2602 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20 % or more, calculated on the dry weight.
260200 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20 % or more, calculated on the dry weight.
2603 Copper ores and concentrates.
260300 Copper ores and concentrates.
2607 Lead ores and concentrates.
260700 Lead ores and concentrates.
2608 Zinc ores and concentrates.
260800 Zinc ores and concentrates.
2610 Chromium ores and concentrates.
261000 Chromium ores and concentrates.
2611 Tungsten ores and concentrates.
261100 Tungsten ores and concentrates.
2613 Molybdenum ores and concentrates.
261310 Roasted
2614 Titanium ores and concentrates.
261400 Titanium ores and concentrates.
2615 Niobium, tantalum, vanadium or zirconium ores and concentrates.
261510 Zirconium ores and concentrates
2617 Other ores and concentrates.
261710 Antimony ores and concentrates
151 Monumental or building stone
2515 Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (inc
251511 Crude or roughly trimmed
251512 Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
2516 Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
251611 Crude or roughly trimmed
152 Gypsum; anhydrite; limestone (flux) & other calcareous stone
2521 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.
252100 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.
153 Sands, pebbles, gravel, natural bitumen & asphalt
2505 Natural sands of all kinds, whether or not coloured, other than metalbearing sands of Chapter 26.
250510 Silica sands and quartz sands
161 Chemical & fertilizer minerals
2510 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.
251010 Unground
251020 Ground
2511 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 28.16.
251110 Natural barium sulphate (barytes)
2530 Mineral substances not elsewhere specified or included.
253090 Other
214 Prepared & preserved fruits & nuts
0801 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled.
080111 Desiccated
080132 Shelled
311 Wood, sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm; railway or tramway sleepers (cross-ties) of wood, not impregnated
4407 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or endjointed, of a thickness exceeding 6 mm.
440729 Other
440791 Of oak (Quercus spp.)
440792 Of beech (Fagus spp.)
440799 Other
312 Wood continuously shaped; wood wool, flour and chips
4401 Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms.
440122 Nonconiferous
331 Coke & semi-coke of coal, of lignite or of peat; retort carbon
2704 Coke and semicoke of coal, of lignite or of peat, whether or not agglomerated; retort carbon.
270400 Coke and semicoke of coal, of lignite or of peat, whether or not agglomerated; retort carbon.
342 Basic inorganic chemicals n.e.c.
2804 Hydrogen, rare gases and other nonmetals.
280461 Containing by weight not less than 99.99 % of silicon
280469 Other
280470 Phosphorus
345 Miscellaneous basic chemical products
4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated.
440290 Other
348 Synthetic rubber & mixtures thereof in primary forms
4002 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 40.01 with any product of this heading, in primary forms or in plates, sheets or strip.
400219 Other
400220 Butadiene rubber (BR)
362 Other rubber products
4005 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip.
400591 Plates, sheets and strip
400599 Other
374 Plaster, lime & cement
2522 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 28.25.
252210 Quicklime
382 Jewellery & related articles
7102 Diamonds, whether or not worked, but not mounted or set.
710239 Other
7113 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal.
711311 Of silver, whether or not plated or clad with other precious metal
711319 Of other precious metal, whether or not plated or clad with precious metal
7114 Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal.
711419 Of other precious metal, whether or not plated or clad with precious metal
392 Non-metal wastes or scraps
4401 Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms.
440131 Wood pellets
440139 Other
393 Metal wastes or scraps
7204 Ferrous waste and scrap; remelting scrap ingots of iron or steel.
720421 Of stainless steel
720449 Other
7404 Copper waste and scrap.
740400 Copper waste and scrap.
7602 Aluminium waste and scrap.
760200 Aluminium waste and scrap.
8101 Tungsten (wolfram) and articles thereof, including waste and scrap.
810197 Waste and scrap
413 Basic precious metals & metals clad with precious metals
7108 Gold (including gold plated with platinum) unwrought or in semimanufactured forms, or in powder form.
710812 Other unwrought forms
710813 Other semimanufactured forms
414 Copper, nickel, aluminium, alumina, lead, zinc & tin, unwrought
7401 Copper mattes; cement copper (precipitated copper).
740100 Copper mattes; cement copper (precipitated copper).
7601 Unwrought aluminium.
760110 Aluminium, not alloyed
760120 Aluminium alloys
7801 Unwrought lead.
780110 Refined lead
780191 Containing by weight antimony as the principal other element
780199 Other
7901 Unwrought zinc.
790112 Containing by weight less than 99.99 % of zinc
790120 Zinc alloys
8001 Unwrought tin.
800110 Tin, not alloyed
415 Unfinished products of copper, nickel, aluminium, lead, zinc or tin
7407 Copper bars, rods and profiles.
740721 Of copperzinc base alloys (brass)
7903 Zinc dust, powders and flakes.
790310 Zinc dust
8003 Tin bars, rods, profiles and wire.
800300 Tin bars, rods, profiles and wire.
416 Other non-ferrous metals, cerments & articles thereos
8101 Tungsten (wolfram) and articles thereof, including waste and scrap.
810110 Powders
8110 Antimony and articles thereof, including waste and scrap.
811010 Unwrought antimony; powders
8111 Manganese and articles thereof, including waste and scrap.
811100 Manganese and articles thereof, including waste and scrap.

Please report this page in case you detect an inaccuracy in its content.