Taxed goods

1. Goods exported and imported through Vietnam’s border and border checkpoints.

2. Goods exported from the domestic market into free trade zones; goods imported from free trade zones into the domestic market.

3. Goods indirectly exported-imported; goods exported and imported by enterprises exercising their right to export, import, or distribute.

4. The following goods do not incur export and import duties:

a) Goods in transit;

b) Goods that are humanitarian aid or grant aid;

c) Goods exported from a free trade zone to abroad; goods imported from abroad to a free trade zone and used within such free trade zone; goods transported from one free trade zone to another;

d) Amounts of petroleum used as severance tax paid to the State upon its exportation.

5. The Government shall regulate this Article.