Decree No. 134/2016/ND-CP guiding the implementation of the implementation of the Law on Import & Export taxes.

This Decree provides for dutiable articles; application of export and import duties; deadlines for paying duties on exports and imports; exemption, reduction, refund of export and import duties.
Basis for determination of eligibility for duty exemption include: a) The taxpayer has a processing contract specified in Decree No. 187/2013/ND-CP. b) Exported raw materials, supplies and components are used for processing or manufacture of the imported products. The value or quantity of raw materials, supplies and components exempt from duty is the actual value or quantity of raw materials, supplies and components used for manufacture of the processed products that are imported in reality and is determined when making a statement of raw materials, supplies and components imported for processing exports in accordance with customs laws.