Yes. Most goods imported or exported across the borders of Vietnam, or which pass between the domestic market and a non-tariff zone, are subject to import/export duties. However, most goods and services being exported are exempt from tax except for a few items, mainly natural resources such as minerals, forest products, and scrap metal. Those items are charged export duties, ranging from zero percent to 45 percent and computed on a free-on-board (FOB) price.
Consumer goods, especially luxury goods, are subject to high import duties, while machinery, equipment, materials and supplies needed for production, especially those items which are not produced domestically, enjoy lower rates of import duties, or even a zero percent tax rate.
In addition to import duty, goods brought to Vietnam are also might subject to the following taxes:
(i) Value-added tax (VAT)
(ii) Special consumption tax (SCT)
(iii) Environmental protection tax (EPT)