越南黄金价格波动与进口关税合规指南（2026年3月更新）
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9日越南国内黄金价格早盘下跌超1%、午后部分反弹，但本地金价仍较国际金价溢价逾2100万越南盾/两；文中未发布新税收政策或法规调整。越南对黄金制品（含金条、首饰）征收进口关税（5%）、增值税（10%）及特别消费税（SCVAT，10%），适用于进口商及持牌黄金交易商。企业须注意：黄金计价单位为‘两’（tael=37.5克），报关与完税须按越南财政部和海关总署最新HS编码（7108.12.00、7113.11.00等）执行；跨境结算需符合国家银行外汇管理规定。对在越运营的外资珠宝商、贵金属贸易商及跨境电商而言，金价剧烈波动将直接影响库存估值、进口成本核算及税务申报准确性，建议同步监控SGD、VND汇率与SJC金价指数以优化采购与财税筹划。
✅ 合规行动清单 · Compliance Checklist
- ›核对黄金进口商品HS编码是否为7108.12.00（金条）或7113.11.00（首饰），并于每次清关前向越南海关总署（GACC）提交准确申报单
- ›向越南国家银行（SBV）完成外汇登记，确保所有黄金进口付款使用经批准的外汇账户并留存完整结算凭证至少5年
- ›每月按SJC官方金价（非国际金价）重估期末黄金库存，同步调整增值税进项抵扣与特别消费税计税基础
- ›Verify HS code 7108.12.00 (gold bars) or 7113.11.00 (jewelry) before each customs declaration with Vietnam General Department of Vietnam Customs
- ›Register foreign exchange transactions for gold imports with the State Bank of Vietnam (SBV) and retain full payment records for 5 years
- ›Revalue gold inventory monthly using SJC domestic benchmark prices (not LBMA) to calculate accurate VAT input credits and SCT liability
English Summary
This article reports intraday gold price movements in Vietnam on March 9, 2026 — no new tax regulation was announced. However, foreign businesses importing or trading gold in Vietnam remain subject to existing fiscal obligations: 5% import duty (HS 7108.12, 7113.11), 10% VAT, and 10% special consumption tax (SCT) on gold bars and jewelry. All transactions must use the official tael (37.5g) unit for valuation and customs declaration. Importers must register with the State Bank of Vietnam (SBV) for foreign exchange settlement and comply with Decree No. 24/2022/ND-CP on precious metals trading. No deadline changes are indicated, but quarterly VAT/SCT filings and annual corporate income tax reconciliation must align with actual gold inventory valuations — which are highly sensitive to daily SJC price swings. Businesses should update transfer pricing policies and hedge FX exposure where gold is invoiced in USD.
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