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Question and Answer

Duty tax of LED Light

Name/Company name: Vin Liow wei voon
Categories: Tax
Date: 14-06-2016 10:24
Dear sir,

We want to export LED light to vietnam, may i know is that have additional tax need to pay beside (VAT)? Looking forward of your answer, thanks.
Answer at 14-06-2016 10:24:

Note: Our suggestion is for your reference only, not legally obligated.

For your questions, we would like to have below answer:

When importing goods into Vietnam, depending on the specific type of goods that you need to pay taxes follows: Import tax, value added tax, and fee (if any)...

Because there are no records and information you provide incomplete,  therefore we don’t have basis to answer specifically. We suggest you refer to the following:

*  HS and Import tax rate:

In order to determine the tax rate for a commodity, its HS code must be specified first. The identification of HS codes and tax rates of some particular items must be based on actual goods.

Pursuant to List of import-export goods enclosed with the Circular No. 103/2015/TT-BTC dated 01/07/2015 by Ministry of Finance;MFN import export tariff schedule enclosed with Circular No. 182/2015/TT-BTC dated 16/11/2015 by the Ministry of Finance, we suggest you as followings:

HS 85.39: Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps.

HS 94.05: Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included.

Your information is not enough for us to determine the HS code for your item, we suggest you to study below documents:

- Circular 14/2015 / TT-BTC dated 01/30/2015 of the Ministry of Finance  providing guidance on classification of goods, and analysis for classification of goods; analysis for quality inspection, food safety inspection for food for exported and imported products.

- Circular No. 182/2015/TT-BTC dated 16/11/2015 by the Ministry of Finance, promulgating the Export Tariff and Preferential Import Tariff according to the list of dutiable items.

- Annex II: 06 general regulation explaining classification of goods according to List of Vietnamese import and export items basing on harmonized description system and code system of WCO ( promulgated with Circular 103/2015/TT-BTC).

You can find tarriff code at our portal as following link:

* For VAT: is performed as Circular No. 83/2014/TT-BTC dated June 26, 2014 of the Ministry of Finance guiding the application of value-added tax according to Vietnam’s list of imports.

* For customs fees: is performed as Circular No. 172/2010/TT-BTC of November 02, 2010, guiding rates, collection, remittance, management and use of customs fees.

For detail information, please study the mentioned documents for reference. If you do not understand, please kindly contact with customs branch at border gate where you plan to declare customs for detail instruction.

Your sincerely.​