Decree No. 18/2021/ND-CP amending and supplementing a number of articles of Decree No. 134/2016/ND-CP guiding the implementation of the Law on Import & Export taxes.

This Decree is issued by the Government to amend some Articles of the Government’s Decree No. 134/2016/ND-CP dated September 01, 2016 elaborating the law on Export and import duties.
If duties levied on goods which are categorized as eligible for tax refunds have not been paid yet, non-collection of such duties will be subject to the following cases: Exported goods that need to be re-imported; imported goods that need to be re-exported; Machinery, equipment, tools and means of transport of entities and persons that are permitted for temporary import and re-export; Goods imported for manufacturing or business purposes are already exported as products.
Regarding the exemption of export and import duties of goods in line with international treaties, the Decree also specifies that the determination of duty - free goods should be made based on the types and quantities of goods specified in a treaty; or confirmation documents issued by the agency proposing the signing of or joining a treaty or a specialized management agency in case the international treaty does not specify the categories and quantities of goods. In case an international treaty does not specify categories and quantities of goods subject for duty free, organizations and individuals using tax-free goods must make written requests to the agency proposing the signing of or joining a treaty or a specialized management agency to confirm the categories and quantities of such goods.