The Government has issued Decree No. 134/2016/ND-CP (“Decree 134”) to provide detailed guidance on a number of articles of Law No. 107/2016/QH13 on Export and Import duty. This decree replaces Decree No. 87/2010/NĐ-CP and takes effect from 1 September 2016.

Basically, Decree 134 provides guidance on issues related to import duty exemption, deduction and refund. Accordingly, Deloitte would like to summarize those notable instructions of the new Decree in Deloitte Vietnam_Tax Alert_ Decree 134 on Import Export Duty_October 2016 – EN for your information.


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