Secretariat TPR |
WT/TPR/S/410/REV.1 |
S-3§50 |
Viet Nam |
2021 |
Measures |
Tax concessions |
All products/economic activities |
Relevant information
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3.50. (...) Article 9 of the Law [on Excise Tax] defines the reduction of the excise tax. It concerns taxpayers that produce excise taxable goods and face difficulties caused by natural disasters or unexpected accidents. [25]
[25] The tax reduction level is determined based on the extent of damage caused by natural disasters or unexpected accidents, not exceeding 30% of the payable tax amount in the year the damage occurs or the balance between the value of damaged assets and the received compensation.
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Keywords
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Secretariat TPR |
WT/TPR/S/410/REV.1 |
S-3§51 |
Viet Nam |
2021 |
Measures |
Internal taxes |
Agriculture, Chemicals, Energy, Manufacturing |
Relevant information
|
3.51. Under the Law on Environmental Protection Tax (Law No. 57/2010/QH12), which entered into force on 1 January 2012, the environmental protection tax has been applied on petroleum products, coal, hydrogen-chlorofluorocarbon (HCFC) liquids (ozone-depleting substances), plastic bags, and various pesticides and herbicides. (...).
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Keywords
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Climate
Conservation
Environment
Ozone
Plastic
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Secretariat TPR |
WT/TPR/S/410/REV.1 |
S-Table-3.5 |
Viet Nam |
2021 |
Measures |
Internal taxes |
Energy, Manufacturing |
Relevant information
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Table 3.5 Products subject to environmental protection tax, 2020
Item; Product description; Calculation unit; Tax frame (VND); Tax rate (VND)
I Gasoline, oil, grease
1; Gasoline, except ethanol; litre; 1,000-4,000; 4,000
2; Aircraft fuel; litre; 1,000-3,000; 3,000
3; Diesel oil; litre; 500-2,000; 2,000
4; Petroleum; litre; 300-2,000; 1,000
5; Fuel oil (Mazut oil); litre; 300-2,000; 2,000
6; Lubricants; litre; 300-2,000; 2,000
7; Grease; kg; 300-2,000; 2,000
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Keywords
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Secretariat TPR |
WT/TPR/S/410/REV.1 |
S-Table-3.5 |
Viet Nam |
2021 |
Measures |
Internal taxes |
Energy, Mining |
Relevant information
|
Table 3.5 Products subject to environmental protection tax, 2020
Item; Product description; Calculation unit; Tax frame (VND); Tax rate (VND)
II Coal
1; Brown coal; tonne; 10,000-30,000; 15,000
2; Anthracite coal (anthracite); tonne; 20,000-50,000; 30,000
3; Fat coal; tonne;10,000-30,000; 15,000
4; Other coal; tonne; 10,000-30,000; 15,000
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Keywords
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Secretariat TPR |
WT/TPR/S/410/REV.1 |
S-Table-3.5 |
Viet Nam |
2021 |
Measures |
Internal taxes |
Agriculture, Chemicals, Forestry, Manufacturing |
Relevant information
|
Table 3.5 Products subject to environmental protection tax, 2020
Item; Product description; Calculation unit; Tax frame (VND); Tax rate (VND)
III; Hydrogen-chlorofluorocarbon (HCFC) liquid; kg; 1,000-5,000; 5,000
IV; Taxable-plastic bag; kg; 30,000-50,000; 50,000
V; Herbicide that is restricted; kg; 500-2,000; 500
VI; Pesticide that is restricted; kg; 1,000-3,000; 1,000
VII; Forest product preservative that is restricted; kg; 1,000-3,000;1,000
VIII; Warehouse disinfectant that is restricted; kg; 1,000-3,000; 1,000
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Keywords
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Conservation
Environment
Forest
Ozone
Plastic
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Secretariat TPR |
WT/TPR/S/410/REV.1 |
S-3§58 |
Viet Nam |
2021 |
Measures |
Ban/Prohibition |
Chemicals, Other |
Relevant information
|
3.58. Goods subject to import prohibition include certain chemicals, weapons, right-hand drive vehicles, and certain used consumer goods (Table 3.7), unchanged since 2013. [30]
[30] Viet Nam is a signatory to, inter alia, the following international treaties and conventions with implications for trade: the Convention on World Cultural Heritage and Natural Resources Conservation; the Convention on Wetland of International Importance, especially of Waterfowls Habitat (Ramsar); the Convention on International Trade in Endangered Species of Wild Flora and Fauna (CITES); the Montreal Protocol on Substances that Deplete the Ozone Layer; the Framework Convention on Climate Change; the Convention on Biological Diversity (CBD); the Convention on Marine Law; the Basel Convention on controlling the transit and disposal of dangerous waste; the United Nations Convention to Combat Desertification (CCD); the Cartagena Protocol on Biosafety; the Vienna Convention on the Ozone Layer Protection; the Stockholm Convention on Persistent Organic Pollutants; and the Rotterdam Convention on Prior Informed Consent.
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Keywords
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Bio
Climate
Conservation
Desertification
Endangered
Hazardous
MEAs
Natural resources
Organic
Ozone
Pollution
Waste
Wildlife
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Secretariat TPR |
WT/TPR/S/410/REV.1 |
S-Table-3.7 |
Viet Nam |
2021 |
Measures |
Ban/Prohibition |
Chemicals, Other |
Relevant information
|
Table 3.7 Import prohibitions, 2020
Description
Chemicals in Annex III of the Rotterdam Convention.
Wastes and scraps, refrigerating equipment using CFC.
Products and materials containing asbestos of the amphibole group (brown and green asbestos)
a) Samples of precious, rare and endangered animals and plants under Appendix I to the CITES derived from natural resources being exported for commercial purpose; and
b) Samples and processed products of species: white rhinoceros (Ceratotherium simum), black rhinoceros (Diceros bicornis), African elephants (Loxodonta africana).
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Keywords
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Endangered
Green
Hazardous
MEAs
Natural resources
Ozone
Waste
Wildlife
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Secretariat TPR |
WT/TPR/S/410/REV.1 |
S-3§60 |
Viet Nam |
2021 |
Measures |
Ban/Prohibition |
All products/economic activities |
Relevant information
|
3.60. Articles 11 to 14 of the Law on Foreign Trade Management stipulate circumstances when temporary suspension from export or import can be taken. The suspension of import or export may be imposed if products are subject to the urgent control measure for the foreign trade management prescribed in Chapter V (Articles 100-102) of the Law (e.g. products affected by war, natural disaster, epidemics, or environmental incidents; products producing serious effects on health and the environment; (...)
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Keywords
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Environment
Natural disaster
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Secretariat TPR |
WT/TPR/S/410/REV.1 |
S-3§63 |
Viet Nam |
2021 |
Measures |
Import quotas |
Chemicals |
Relevant information
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3.63. Quotas apply to imports of HCFCs under MOIT Circular No. 51/2018/TT-BCT, issued on 19 December 2018, which amended some provisions of Joint Circular No. 47/2011/TTLT-BCT-BTNMT of the MOIT and the Ministry of Natural Resources and Environment, issued on 30 December 2011. The amendment concerned changes regarding HCFC imports.
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Keywords
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Secretariat TPR |
WT/TPR/S/410/REV.1 |
S-3§93 |
Viet Nam |
2021 |
Measures |
Internal taxes, Tax concessions |
Energy, Forestry, Mining |
Relevant information
|
3.93. Viet Nam levies royalties (severance tax) on natural resources, such as basic metals and minerals, timber, water, crude oil, and natural gas used in domestic (...). . Royalties on water used in commercial generation of hydropower are charged on the average sales price of electricity. Royalties may be reduced or refunded in case of accidents or natural disasters. (...)
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Keywords
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Energy
Forest
Natural disaster
Natural resources
Renewable
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