THE GOVERNMENT
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No. 87/2010/ND-CP
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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Hanoi, August 13, 2010
 
 
DECREE
DETAILING A NUMBER OF ARTICLES OF THE LAW ON IMPORT DUTY AND EXPORT DUTY
THE GOVERNMENT
 
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the June 14, 2005 Law on Import Duty and Export Duty;
Pursuant to the. June 29, 2001 Law on Customs, and the June 14, 2005 Law Amending and Supplementing a Number of Articles of the Law on Customs;
At the proposal of the Minister of Finance,
 
DECREES:
Chapter 1
GENERAL PROVISIONS
Article 1. Dutiable objects
Except for goods defined in Article 2 of this Decree, goods in the following cases are liable to import duty or export duty:
1. Goods imported or exported through Vietnam's border gates or border, including goods imported or exported through land or riverway border gates, seaports, airports, transnational railway stations, international post offices or other places of customs clearance set up under decisions of competent state agencies.
2. Goods brought from the domestic market into non-tariff zones or vice versa.
Non-tariff zones include export processing zones, export processing enterprises, warehouses and storing zones of goods pending duty
payment, bonded warehouses, special economic-trade zones, trade-industrial zones, and other economic zones which are established under Prime Minister decisions and have their relations of goods sale and purchase with the outside regarded as import-export relations.
3. Other sold, purchased and exchanged goods which are considered imports or exports.
Article 2. Non-dutiable objects
Goods in the following cases are not liable to import duty or export duty:
1. Goods transited through Vietnam's border gates or borders in accordance with law.
2. Humanitarian aid goods, non-refundable aid goods provided by foreign governments, United Nations organizations, intergovernmental organizations, international organizations, foreign non-governmental organizations (NGOs), foreign economic organizations, or foreigners for Vietnam and vice versa for socio-economic development or other humanitarian purposes under official documents
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