What Is Import-Export Tax? How to Calculate Vietnam’s Import-Export Tax in 2025
What is import-export tax?
What is import-export tax?
Import-export tax (Customs Duty) is an indirect tax that businesses must pay when goods are allowed to cross Vietnam’s borders for export or import.
This type of tax functions independently within Vietnam’s legal system and is applied similarly in many countries worldwide.
The main purposes of Vietnam’s import-export tax are to:
- Protect domestic production.
- Regulate international trade activities.
- Increase government revenue.
According to the Law on Export and Import Duties (2016), this tax is collected once only, applying to both commercial and non-commercial goods.
>> Read More: Key Regulations on Import-Export Taxes
Taxable and non-taxable goods
Taxable goods
Include:
- Goods imported or exported through Vietnam’s borders and ports.
- Goods moving between the domestic market and non-tariff zones (FTZs).
- Goods traded “on the spot” between licensed exporters, importers, and distributors.
Non-taxable goods
The following are exempted:
- Goods in transit, transshipment, or re-export through Vietnam.
- Humanitarian aid or non-refundable grants.
- Goods imported or exported within non-tariff zones and used only inside those zones.
- Petroleum used to pay natural resource taxes when exported.
Who is required to pay import-export tax?
Under Vietnamese law, the following entities are subject to tax payment obligations:
- Owners of import or export goods.
- Organizations entrusted with import-export activities.
- Individuals entering or leaving Vietnam with goods or parcels sent across borders.
- Customs agents, logistics companies, and banks acting as tax guarantors or payers on behalf of clients.
- Border traders selling tax-exempt goods within domestic markets.
Import-export tax exemption cases
Import-export tax exemption cases
Businesses may be exempted from paying import-export tax in these situations:
- Temporary import – re-export goods for exhibitions, trade fairs, or product showcases.
- Personal or organizational movable assets brought into or out of Vietnam.
- Processing goods for foreign clients or imported materials for processing in Vietnam.
- Seeds, breeding animals, and plants imported for agriculture, forestry, or aquaculture investment projects.
>> Read More:
Temporary Import for Re-Export in 2025
What Is Temporary Export and Re-Importation?
How to calculate import-export tax
How to calculate import-export tax
According to the Law on Export and Import Duties, tax calculation is based on four key factors:
Import-export tax formula
For ad valorem duty (percentage-based):
Tax payable = Quantity of goods × Taxable value × Tax rate (%).
For specific duty (fixed rate per unit):
Tax payable = Quantity of goods × Fixed duty per unit.
Taxable value:
- Exported goods: calculated on an FOB (Free On Board) basis — excluding international freight and insurance.
- Imported goods: calculated on a CIF (Cost, Insurance & Freight) basis — including freight and insurance to Vietnam’s first entry port.
The taxable value must be converted to Vietnamese Dong (VND) based on the exchange rate published by the State Bank of Vietnam at the time of declaration.
>> Read More: The Impact of Incoterms on Costs and Responsibilities in International Trade
Deadline for import-export tax payment
Enterprises must pay tax before customs clearance or goods release.
However, they may obtain tax guarantees from credit institutions for up to 30 days from the customs declaration date.
Priority enterprises (as defined by the Customs Law) are allowed to defer tax payment until the 10th day of the following month for declarations already cleared.
Common terms related to import-export tax
| Term | Explanation |
| Import-export tax in English | Customs Duty or Import-Export Tax |
| Import-export tariff | List of HS codes and applicable tax rates |
| Law on import-export tax | Legal document defining tax base, rate, and exemptions |
| Import-export tax exemption | Policy allowing specific goods to be exempt from duty |
| Exchange rate for import-export tax | Official rate for converting foreign currency to VND |
| Import-export tax guarantee | When a bank or credit institution guarantees tax payment |
Customs & Import-Export Tax Consulting with KFLV
Customs & Import-Export Tax Consulting
In international trade, even a minor mistake in customs declaration or tax valuation can lead to clearance delays, tax arrears, or unexpected costs.
Don’t let these issues disrupt your delivery schedule or harm your reputation with global partners.
With a team of experienced customs specialists and an extensive global logistics network, King Freight Logistics Vietnam (KFLV) is ready to assist your business:
- Consulting on the latest import-export tax regulations (2025) for accurate and compliant declarations.
- Supporting customs documentation such as C/O, invoices, and packing lists.
- Providing end-to-end customs and transportation solutions, saving both time and costs.
Hotline: +84 (0) 938 188 796
Email: cs1@hcm.kfkingfreight.com
Contact KFLV today for expert guidance on Vietnam import-export tax and customs clearance solutions — ensuring your shipments are compliant, efficient, and cost-optimized.
Written bykflv.vn
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