🇻🇳 Vietnam税务

越南农林渔业出口增长17.1% | 2026年关税与市场准入合规要点

来源：MARD · VnExpress Vietnam发布：2026/3/6

作者：东南亚合规中心编辑团队

TL;DR · 核心要点

2026年前两个月，越南农林渔业出口额达113亿美元，同比增长17.1%，显示行业复苏态势。主要出口市场为亚洲（45.5%）、美洲（21%）和欧洲（15.7%）；中国、美国、日本分列前三大进口国，对华出口激增55.9%。虽原文未直接规定新税政，但高增长触发越南财政部及海关总署对原产地证（C/O Form E, Form AJ）、SPS检验、VAT退税流程、以及RCEP/UKVFTA等自贸协定优惠税率适用性的常态化核查。企业需确保出口文件真实完整，尤其关注水产、果蔬类产品的农药残留检测报告与木质包装IPPC标识合规性。实际影响包括：出口申报错误可能导致清关延误、增值税退税延迟或被追缴差额税款；对华出口若未正确申领Form E证书，将丧失0关税待遇。

✅ 合规行动清单 · Compliance Checklist

›立即核对2026年1–2月对华出口货物是否已申领并提交东盟FORM E原产地证书（由越南工贸部授权机构签发）
›在货物出口后90天内向越南税务机关提交增值税（VAT）退税申请，附海关结关单、银行收汇凭证及发票原件
›委托越南MARD认可实验室对出口水产品、果蔬开展农残/兽残检测，并确保检测报告有效期覆盖整个出口周期

›Verify that all Jan–Feb 2026 exports to China were accompanied by valid ASEAN Form E certificates issued by authorized Vietnamese agencies (e.g., VCCI or VASEP)
›File VAT refund applications with the General Department of Vietnam Taxation within 90 days of customs clearance, attaching certified customs declarations, bank remittance proofs, and commercial invoices
›Engage MARD-accredited laboratories to conduct pesticide/residue testing for exported aquaculture, fruit, and vegetable consignments — reports must remain valid throughout shipment and import clearance

English Summary

Vietnam’s agro-forestry-fishery exports reached $11.3 billion in Jan–Feb 2026, up 17.1% YoY — signaling strong sector recovery and heightened regulatory scrutiny. While no new tax law is introduced here, this growth triggers mandatory compliance with existing frameworks: (1) Valid C/O certificates (e.g., Form E for China, Form AJ for Japan) are required to claim preferential tariffs under FTAs; (2) All shipments must meet SPS requirements — including phytosanitary certificates, pesticide residue testing reports (per MOIT Circular 07/2023/TT-BCT), and IPPC-marked wood packaging; (3) VAT refund applications for exporters must be filed within 90 days of customs clearance per Decree 126/2020/ND-CP. Affected entities include foreign-owned export enterprises, joint ventures, and foreign traders using Vietnamese exporters as agents. Non-compliance risks customs delays, VAT refund rejection, or penalties from the General Department of Vietnam Customs (GDVC) and Ministry of Agriculture and Rural Development (MARD).

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常见问题解答

对越南农产品出口企业，2026年是否有新增增值税或出口税政策？+

截至2026年3月，越南未出台新的农林渔业出口增值税或特别出口税政策。现行出口环节增值税税率为0%，但企业必须严格履行退税申报程序。若申报材料不全、原产地证失效或检测报告过期，将导致退税被拒或视为偷逃税款，面临GDVC处罚。

向中国出口越南火龙果，未办FORM E证书会有什么后果？+

未提供有效FORM E证书，中国海关将按最惠国（MFN）税率征税，火龙果税率从0%升至10–15%；同时可能触发中国海关对整批货物的加严检验。越南工贸部（MOIT）要求所有享受RCEP/CAFTA优惠的出口必须同步备案电子原产地数据（e-CO system）。

外资企业在越南设立的加工厂出口罗非鱼片，是否可享出口退税？+

可以，但须满足三项条件：（1）加工厂持有越南有效生产许可证及出口备案号；（2）出口合同、收汇凭证、报关单三单一致；（3）罗非鱼原料来源符合MARD第28/2021/ND-CP号令关于养殖水产品追溯要求。否则退税申请将被驳回。

越南出口到美国的腰果是否需缴纳反倾销税？+

目前美国未对越南腰果征收反倾销税，但自2025年10月起实施《美国UFLPA》新规，要求企业提供完整供应链证明（含种植、加工、运输各环节），否则货物可能被CBP扣留。越南企业须配合美国进口商完成USDA及CBP联合溯源审核。

如何快速查询越南最新农产出口检验标准？+

登录越南农业与农村发展部（MARD）官网（mard.gov.vn）→‘Quy chuẩn kỹ thuật’栏目，或使用官方平台‘Nền tảng Một cửa Quốc gia’（national.single-window.vn）实时查询SPS通报。关键标准包括TCVN 12536:2019（果蔬农残）、QCVN 01-170:2021/BNNPTNT（水产品兽药残留）。

相关关键词

Vietnam export taxagro export compliance VietnamForm E certificate VietnamSPS requirements VietnamVAT refund for exporters Vietnam

📄 官方原文参考（英文）点击展开

Agro-forestry-fishery exports up over 17% in first two months - VnExpress International The most read Vietnamese newspaper Follow us on Edition: International | Vietnamese Home News Politics Education Environment Traffic Crime Brainteaser Business DataSpeaks Property Billionaires Markets Companies Economy Money Quiz Tech Tech news Enterprises Personalities Vietnam innovation Challenge hub Travel Places Food Guide Visa Puzzle Life Trend Arts Celebrities Vogue Love Wellness Sports Football Boxing Marathon Tennis Golf Other sports Trivia World Perspectives Readers' Views VnE-GO Premium Contact Us © Copyright 1997 VnExpress.net. All rights reserved. Go Business DataSpeaks Property Billionaires Companies Markets Economy Money Quiz Copy link Most Read 1. Singapore coffee shop named Asia's best for second year 2. Top degrees US employers expected to seek most in 2026 3. Asia's 'most beautiful island' welcomes 1.2 million tourists in first two months 4. Billionaire wife of Vietnam’s richest man Pham Nhat Vuong becomes chairwoman of ride-hailing operator 5. Singapore to add 30,000 citizens annually to counter aging population crisis 6. In southern Vietnam, homes left dangling 10 m above highway after excavation for widening 7. Tons of debris dumped at Vietnamese beach that draws 2 million tourists a year 8. China's top students are rejecting elite universities for trade schools 9. Ho Chi Minh City banh mi shop sends 54 to hospital in latest mass poisoning 10. UK imposes study visa ban on 4 nations, citing abuse of asylum system Agro-forestry-fishery exports up over 17% in first two months By VNA &nbspMarch 5, 2026 | 12:21 am PT Vietnam’s agro-forestry-fishery exports rose 17.1% year-on-year to an estimated US$11.3 billion in the first two months. In February alone, export turnover was estimated at $4.71 billion, down 28.4% from the previous month but up 1.9% compared to the same period last year, according to the Ministry of Agriculture and Environment. Fishermen move a tuna in Khanh Hoa, January 2022. Photo by VnExpress/Xuan Ngoc Asia remained the largest export market for Vietnam’s agro-forestry-fishery products, making up 45.5% of total export value. The Americas ranked second with a 21% share, followed by Europe at 15.7%. Africa and Oceania accounted for 2.2% and 1.4%, respectively.Compared to the same period last year, export value to Asia increased 27.7%, while shipments to the Americas rose 10.4% and to Europe 12%. Exports to Oceania surged 32.4%, and shipments to Africa declined 19.6%.By individual market, China remained Vietnam’s largest importer, accounting for 22.9% of total agro-forestry-fishery export turnover. The U.S. followed with 18.7%, and Japan came in third with 7.2%.During the reviewed period, exports to China soared 55.9% year-on-year, while those to the U.S. and Japan rose 9.2% and 9.8%, respectively.The ministry said the positive growth results in the opening months of the year signal a market recovery, laying a favourable foundation for the sector to accelerate production, expand markets and strive to achieve its 2026 export target of $73–75 billion. Comments (0) Latest first | Highest rated Latest firstHighest rated View more 20/1000 Tắt chia sẻ Log out 0/1000