越南黄金价格上调21%：税务与进口合规要点解析
作者：东南亚合规中心编辑团队
TL;DR · 核心要点
本文报道2026年3月越南国内黄金价格单日上涨0.27%，年内累计涨幅达21%，主要受中东地缘政治风险加剧及美元走弱驱动。需注意：越南对黄金交易实行严格许可监管，所有黄金买卖须由国家银行（SBV）授权机构开展；进口黄金须缴纳5%进口关税、10%增值税及特殊消费税（SCF），税率依用途（投资/首饰/工业）动态适用；黄金零售企业须按月向税务机关申报销售收入并履行代扣代缴义务。企业若未持有效《黄金经营许可证》（由SBV颁发）从事黄金买卖，将面临吊销执照及罚款。对在越运营的珠宝商、贵金属贸易商及跨境电商平台而言，金价波动直接影响库存计价、税务申报基准及外汇结算合规性，需同步更新财务系统中的黄金计税基础并复核进口清关单据。
✅ 合规行动清单 · Compliance Checklist
- ›立即核查本地合作方是否持有越南国家银行（SBV）签发的有效《黄金经营许可证》，否则暂停黄金采购或销售活动。
- ›进口黄金前，向越南海关提交HS编码7108或7113对应的产品分类说明，并预缴5%进口关税、10%增值税及0–10%特别消费税。
- ›每月15日前通过越南电子税务系统（eTax）完成黄金销售收入的增值税（VAT）和特别消费税（SCF）申报。
- ›Verify SBV-issued Gold Business License status of all Vietnamese distributors or agents before executing any gold purchase/sale contract.
- ›Classify imported gold under correct HS code (7108 for bullion, 7113 for jewelry) and pre-pay 5% import duty, 10% VAT, and applicable SCF (0–10%) at customs clearance.
- ›File monthly VAT and Special Consumption Tax (SCF) returns via Vietnam’s eTax portal by the 15th of the following month.
English Summary
This article reports a 0.27% rise in Vietnam’s domestic gold prices on March 5, 2026, with year-to-date gains reaching 21%, driven by geopolitical tensions and USD depreciation. While not a new regulation, the price surge triggers key tax and licensing compliance implications: (1) All gold trading — including retail, wholesale, and import — requires prior licensing from the State Bank of Vietnam (SBV); (2) Imported gold is subject to 5% import duty, 10% VAT, and a special consumption tax (SCF) ranging from 0–10% depending on end-use classification; (3) Licensed entities must file monthly VAT and SCF returns with the General Department of Vietnam Customs and the Ministry of Finance. Foreign businesses engaged in gold-related activities — including e-commerce platforms selling jewelry or traders importing bullion — must verify SBV license status of local partners and ensure customs declarations reflect correct HS codes (7108 for unwrought gold, 7113 for articles). Non-compliance risks administrative penalties under Decree No. 24/2022/ND-CP.
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