The basis for determining goods exempt from export and import tax includes: Type and quantity of goods specified in international treaties; Written confirmation from the agency proposing to sign or join the international treaty, or the specialized management agency in case the international treaty does not stipulate the type and quantity of tax exemption. In case the agency proposing to sign or accede to an international treaty is not a specialized management agency, it shall be based on the written confirmation of the agency proposing to sign or accede to the international treaty.
The Decree regulates confirmation procedures in cases where international treaties do not stipulate the type and quantity of duty-free goods. Specifically, organizations and individuals using duty-free goods must send a written request to the agency proposing to sign or join international treaties or specialized management agencies to confirm the type and quantity of duty-free goods. export, import tax.
Within 15 days from the date of receipt of the official request, the agency proposing to sign or join the international treaty and the specialized management agency shall issue a written confirmation of the type and quantity of exported duty-free goods. import tax, send to organizations and individuals or issue a written refusal in case the goods requested for tax exemption are not in accordance with international treaties.

Before registering the customs declaration of the first tax-free export or import goods, organizations and individuals shall notify the List of goods exempt from export tax and import tax to the customs authority (List of tax-exempt goods). tax).
The Decree also stipulates the Dossier for notification of the Tax Exemption List; location for notification and amendment of the Tax Exemption List;...
Decree 18/2021/ND-CP takes effect from April 25, 2021.