0% VAT rate for port handling and related fees on imported goods delivered to non-tariff zone enterprises
RegHub explainer by New MarketerLast updated:
Based on:181/2025/ND-CP - Ministry of Finance
This explanation was generated by AI and checked by an automated AI review, not by a human expert. It is not legal, tax or accounting advice and may contain errors. Check the official document before you rely on it.
The Ministry of Finance has responded to a query from an international freight forwarding agent about applying the 0% VAT rate to port handling fees and related charges (documentation fees, delivery order fees, cleaning fees, container balancing fees, container maintenance fees, agency fees) provided to an enterprise located in a non-tariff zone in connection with imported goods (machinery). Under Point b, Clause 1, Article 9 of VAT Law No. 48/2024/QH15 and Clauses 2, 4, and 5, Article 17 of Decree 181/2025/ND-CP, export services qualify for the 0% VAT rate when provided directly to an organization in a non-tariff zone and consumed within that zone to directly serve export production activities. The key condition is that the service must serve the export production of the receiving organization, not other activities, and must not fall under the exclusion list in Clause 4, Article 17 (such as leasing of housing or warehouses, catering services, or worker shuttle transport within the non-tariff zone). The Ministry did not issue a blanket ruling on each specific fee type, instead directing the company to compare its situation against the cited regulations. The key takeaway for businesses is that fees not explicitly named in Point b, Clause 2, Article 17 (such as cleaning fees, container balancing fees, container maintenance fees, and agency fees) may still qualify for the 0% rate if, in substance, they are services provided directly to a non-tariff zone organization, directly serve its export production, and are not covered by the exclusions. Logistics companies and freight agents should carefully examine the true nature of each fee and the intended use of the imported goods to apply the correct VAT rate and avoid the risk of tax reassessment during audits.
Question
The company operates as an international freight forwarding agent. Under Clause 2, Article 17 of Decree 181/2025/ND-CP, the following export services are subject to the 0% VAT rate: handling and loading/unloading services at factories, ports, and airports, plus related costs such as documentation fees, delivery order fees, seal fees, cargo handling fees, and packaging fees.
In practice, the company only charges port handling fees and related charges (documentation fee - BL, delivery order fee, seal fee) for shipments exported from Vietnam abroad.
For shipments imported from abroad into Vietnam (machinery), where the consignee is an enterprise located in a non-tariff zone, the company charges port handling fees and related fees such as documentation fees (delivery order fee), cleaning fees, container balancing fees, container maintenance fees, and agency fees - fees not explicitly listed under Point b, Clause 2, Article 17 of Decree 181/2025/ND-CP. Should these fees be subject to the 0% rate or the 8% rate?
Official Response
Point b, Clause 1, Article 9 of VAT Law No. 48/2024/QH15 defines the 0% tax rate as follows:
"Export services include: services provided directly to foreign organizations or individuals and consumed outside Vietnam; services provided directly to organizations in non-tariff zones and consumed within the non-tariff zone to directly serve export production activities."
Clauses 2, 4, and 5, Article 17 of Decree 181/2025/ND-CP dated July 1, 2025 provide further detail:
Clause 2 - Export services
Services provided directly to an organization in a non-tariff zone and consumed within that zone to directly serve export production, including: transport services, and services provided to export processing enterprises (container lifting services at ports, factories, and warehouses; handling and loading/unloading services at factories, ports, and airports, and related costs such as documentation fees, delivery order fees, seal fees, cargo handling fees, and packaging fees).
An organization in a non-tariff zone is one holding a business registration.
Clause 4 - Cases not eligible for the 0% rate
These include: technology transfer or intellectual property transfer abroad; reinsurance services provided abroad; credit extension services; capital transfers; derivative products; postal and telecommunications services; services provided in Vietnam to foreign organizations or individuals (sports events, performances, conferences, hotels, training, advertising, travel); and services provided to organizations in non-tariff zones covering leasing of housing, meeting halls, offices, hotels, warehouses, worker shuttle transport, and catering services (except industrial meal supply and catering within the non-tariff zone itself).
Clause 5 - Consumption condition for export production
Goods and services sold or supplied to an organization in a non-tariff zone must be consumed within that zone and must directly serve the organization's export production activities, not other activities, except for the exclusions listed in Clause 4.
Conclusion
The Ministry of Finance directed the company to compare its situation against the cited regulations to determine the correct VAT rate for each specific fee, based on the true nature of the service and the actual use of the goods by the receiving organization in the non-tariff zone.