Which goods are subject to export duty and how it is calculated

Most Vietnamese exports carry a 0% rate, so many businesses assume by default that "exports are not taxed". That is true only of processed goods. The group subject to export duty is concentrated in raw resources, minerals, scrap and a number of goods that need to be restricted for export — and this is exactly where the dutiable price is most often miscalculated.

By the Alibaba Vietnam specialist team

Contents: 1. General principles · 2. Five groups subject to duty · 3. How the duty is calculated · 4. Six self-check steps · 5. Exemption, reduction and refund · 6. Five errors that trigger back-tax · 7. Frequently asked questions

1. General principles

Export duty is charged under the export tariff schedule, based on the goods' HS code — not the commercial name.
The rate is set by the state for each tariff line, either a percentage or an absolute amount per unit of weight.
Most processed goods, consumer goods and industrial goods carry a 0% rate, so manufacturers rarely meet export duty.
Dutiable goods are those the state wants to restrict for export, mainly to protect resources and prioritise domestic processing.
Export duty is entirely different from value added tax. Exports usually enjoy 0% VAT and input tax refunds — a mechanism unrelated to the export tariff.

2. Five groups of goods commonly subject to export duty

Minerals and raw resources. Ores, coal, sand, stone and rare earths in unprocessed or only preliminarily processed form.
Scrap and metal waste. Steel scrap, aluminium scrap, copper scrap — a group adjusted regularly to favour domestic recycling.
Logs, sawn timber and some products from natural forest. The deeper the processing, the lower the rate.
Some agricultural and aquatic products in raw form, during periods when the domestic market needs to be regulated.
Goods on the special management list, possibly with quota or export licence conditions.

Lists and rates change with the prevailing legal text. Before each shipment, look up the right tariff line in the schedule in force, not last year's price table.

3. How export duty is calculated

Identify the correct HS code at the most detailed level. This step decides the whole result.
Determine the dutiable price. Export duty is charged on the selling price at the export border, excluding international freight and insurance stated separately in the contract.
Determine the rate under the current tariff for that line.
For an ad valorem rate: duty = dutiable price × rate. For a specific rate: duty = quantity × the amount per unit.
The tax point is the moment the export declaration is registered, so price movement between signing and clearance can change the duty.
Pay the duty before clearance as required, unless a guarantee regime or priority status applies.

4. Six self-check steps before quoting a customer

Look up the HS code with a customs consultancy or directly in the current tariff.
Check whether the line is subject to export duty.
Determine the dutiable price and state the Incoterms term clearly in the quotation.
Build the duty into cost before fixing the selling price, not afterwards.
Check quota or licence conditions if the goods are on a managed list.
Keep the calculation basis on file for reconciliation in a post-clearance audit.

Step 4 is most often skipped. A business quotes ex-works, then finds the duty at declaration and must absorb the difference.

5. Three cases of exemption, reduction or refund

Temporarily exported goods that are re-imported for production, repair, display or trade fairs, with correct procedures and within the prescribed deadline.
Goods in transit, goods transhipped and aid goods under separate rules.
Duty paid but goods not in fact exported, or exported in a smaller quantity than declared — the difference is refunded.

These procedures need supporting documents, so prepare them alongside the export file, not after the deadline.

6. Five errors that lead to back-tax collection

Misdeclaring the HS code to avoid duty. This is treated most severely and is usually uncovered in a post-clearance audit.
Under-declaring the dutiable price against the contract or against the general price level.
Failing to declare international freight separately when the selling price includes it, inflating the dutiable price.
Missing quota conditions, leaving the shipment ineligible for the rate that was declared.
Not keeping documentary evidence of origin and transaction price, which removes any ability to explain in an audit.

For businesses new to export and receiving Alibaba storefront consulting on the B2B channel, tax often comes last — although it directly affects the quoted price. Establish the duty obligation before publishing a price list, especially for resource and scrap goods.

7. Frequently asked questions

Are garments, furniture and roasted coffee subject to export duty? Processed goods usually carry a 0% rate under the export tariff. Still check the exact line, because the tariff is revised periodically.

Can export duty be included in the price charged to a foreign buyer? Yes, if the goods are dutiable and the Incoterms term puts that obligation on the seller. State it clearly in the quotation.

Does the same product, exported raw and exported processed, attract different duty? Usually very different. The degree of processing is the key factor in the tariff. For high-value shipments, ask customs for an advance ruling on the code.

8. Conclusion

Export duty affects only a narrow group of goods, but there a wrong calculation costs the whole shipment. Three things to do now: get the HS code right, put duty into cost before quoting, and keep evidence to explain the position in a post-clearance audit.

Talk to an advisor

ALIBABA.COM VIETNAM CO., LTD — ALIBABA VIETNAM

Head office: 19th Floor, Saigon Centre, 67 Le Loi Street, Ben Nghe Ward, District 1, Ho Chi Minh City
Branch: 10th Floor, Becamex Tower, 230 Binh Duong Boulevard, Thu Dau Mot, Binh Duong
Branch: 9th Floor, TTC Plaza, Vo Thi Sau Street, Thong Nhat Ward, Bien Hoa, Dong Nai

Call 0987258510 — Mr. Dân for a free consultation on export duty obligations and export pricing. Call 0987258510 — Mr. Dân