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越南出口企业应对中东冲突的税务与物流合规指南

来源:MOIT · VnExpress Vietnam

作者:东南亚合规中心编辑团队

TL;DR · 核心要点

本文梳理越南出口企业在中东局势升级背景下需关注的关键合规要点,聚焦物流成本激增、保险附加费、航线变更及合同条款调整等实际挑战。要点包括:1)战险保费最高达2000美元/柜,须在贸易合同中明确责任归属;2)红海与霍尔木兹海峡通行受限,导致亚欧航程延长10–14天,影响生鲜农产品交货时效与增值税(VAT)退税周期;3)越南工贸部出口进口局建议审慎约定INCOTERMS、保险覆盖范围及付款条件;4)对伊业务受通信中断影响,需提前验证银行SWIFT通道与外汇结算可行性。企业将面临运输成本上升、清关延迟、进项税抵扣滞后及汇率波动风险,建议立即更新财务模型并启动替代市场备案。

✅ 合规行动清单 · Compliance Checklist

  • 立即审查所有中东方向出口合同中的INCOTERMS 2020条款,明确战险保费与滞港费承担方(依据MOIT出口进口局2026年3月通告)
  • 向越南海关总局(GDT) 提交预申报更新,标注高风险航线货物以加快VAT退税审核流程(无截止日,但建议7个工作日内完成)
  • 联系越南国家银行(SBV)授权合作银行,确认对伊朗付款的SWIFT通道可用性,并启用备用跨境支付协议
  • Revise all active export contracts to specify war-risk insurance liability and demurrage cost allocation under INCOTERMS 2020, per MOIT Export-Import Department guidance (March 2026)
  • Submit updated pre-declaration filings to Vietnam General Department of Vietnam Customs (GDVC) for high-risk route shipments to expedite VAT refund processing
  • Verify SWIFT connectivity and alternative FX settlement pathways with State Bank of Vietnam (SBV)-authorized banks before dispatching shipments to Iran or Gulf ports

English Summary

This advisory outlines urgent compliance implications for foreign and Vietnamese exporters amid escalating Middle East conflict. Key points: War-risk insurance surcharges up to USD 2,000 per 40-ft container now apply; Red Sea and Strait of Hormuz disruptions extend Asia-Europe transit by 10–14 days—impacting VAT refund timelines and perishable goods customs clearance; Vietnam’s Ministry of Industry and Trade (MOIT) Export-Import Department advises strict review of INCOTERMS, insurance clauses, and payment terms in new contracts. Exporters shipping to Iran face telecom outages affecting banking confirmations and LC validation. Affected sectors include coffee, pepper, dragon fruit, and other agri-exports. No new tax laws were issued, but indirect tax (VAT) processing, customs valuation, and foreign exchange documentation must be strengthened to mitigate cost inflation and delivery delays. Immediate action is required to revise logistics contracts and update financial risk models.

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常见问题解答

越南出口到中东的货物是否需要额外缴纳关税或特别税?+
目前越南未针对中东冲突开征新关税或特别税。但因战险保费、绕航附加费等成本上升,可能影响FOB报价结构及增值税(VAT)进项抵扣凭证完整性,企业须确保费用单据符合越南税务总局(GDT)第105/2020/TT-BTC号通函要求。
红海绕航导致交货延迟,会影响越南VAT出口退税吗?+
会。越南VAT退税要求‘货物实际离境’后90天内提交完整单据。若因绕航导致装运港离境时间推迟,退税申请窗口同步顺延,但企业须留存船公司绕航证明并向海关说明,否则可能被认定为单证不全而退件。
能否用人民币或黄金结算对伊朗出口货款?+
不可以。越南禁止非授权本币或实物货币跨境结算。对伊收付款必须通过SBV批准的银行,使用美元或欧元,并符合联合国及越南反洗钱(AML)第118/2023/NĐ-CP号法令要求,否则将被冻结账户。
战险保费USD 2000/柜,能否计入出口成本并在越南企业所得税前扣除?+
可以。依据越南《企业所得税法》第13条及财政部第96/2015/TT-BTC号通函,合理且有凭证的国际物流附加费属于可税前扣除经营成本,需附承运商正式发票及MOIT认可的风险评估报告。
越南企业暂停中东订单,是否需向工贸部报备或申请出口配额调整?+
无需报备。越南实行出口自动许可制,暂停订单属商业自主决策。但若涉及受联合国制裁的特定伊朗实体,须通过MOIT下属越南贸易促进局(VIETRADE)进行最终用户核查,避免违反第22/2023/NĐ-CP号出口管制条例。

相关关键词

Vietnam export compliancewar-risk insurance VietnamMOIT export advisoryVAT refund delay VietnamRed Sea shipping Vietnam
📄 官方原文参考(英文)点击展开
Vietnamese exporters adapt to escalating Middle East conflict - 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 Vietnamese exporters adapt to escalating Middle East conflict By VNA &nbspMarch 5, 2026 | 12:21 am PT Escalating Middle East tension is creating mounting challenges for Vietnamese exporters, requiring them to proactively adapt in order to reduce risks and maintain growth. A ship seen in the Strait of Hormuz in December 2018. Photo by Reuters Nguyen Tien Dung, Deputy General Director of Simexco DakLak, said the Middle East is a key destination for his company’s two flagship products - coffee and pepper.However, the conflict inflicted direct costs on trade, with spiking oil prices inflating transportation, logistics, and insurance expenses. Ocean freight rates have climbed steeply, while war-risk insurance surcharges levied by carriers have surged by up to US$2,000 per container.Concurrent restrictions on passage through the Red Sea and the Strait of Hormuz have compelled vessels to adopt lengthy reroutes, prolonging transit times and accruing extra charges.On product exposure, Simexco DakLak’s coffee shipments remain relatively insulated, as Middle East-bound volumes constitute only about 8% of total export revenue. Pepper, by contrast, is more vulnerable, with the region consuming up to 18% of total export volume. Any demand shock could exert near-term downward pressure on pepper prices.The company has paused new export orders to the Middle East and several adjacent markets while tracking developments closely. It is also working with buyers to accelerate payment for goods already at ports such as Jebel Ali and Haifa. Outreach to certain Iranian partners has encountered hurdles stemming from telecommunication outages.For cargoes already dispatched, delivered to ports or en route to transshipment hubs, the company has proactively recalled shipments to wait for more stable conditions before proceeding, aiming to minimise potential losses.Tran Ngoc Hiep, Director of Thanh Long Hoang Hau Co., Ltd. in Lam Dong province, said dragon fruit shipments scheduled for export to the Middle East have also been put on hold due to rising logistics costs and prolonged transit times that threaten product quality. The challenge is shared by many fruit exporters, especially for those bound for the Middle East or the European Union, which must pass through affected routes and face higher costs and delivery risks.Le Viet Anh, Secretary General of the Vietnam Pepper and Spice Association, described the Middle East as a promising market for Vietnamese spices. He urged exporters to closely monitor developments and proactively adjust production, logistics and trade plans, while seeking alternative markets with equivalent demand to mitigate potential disruptions affecting Israel, Iran and the wider region. Dang Phuc Nguyen, Secretary General of the Vietnam Fruit and Vegetables Association (Vina Fruit), noted that during previous periods of instability, freight rates for 40-foot containers had doubled or tripled from baseline levels. War-risk premiums for Gulf-bound vessels are also advancing rapidly.With numerous carriers diverting around southern Africa to bypass the Suez Canal, Asia-to-Europe transit times have extended by 10–14 days, imposing substantial strain on supply chains, most acutely for perishable agricultural goods.The Ministry of Industry and Trade’s Export-Import Department advised exporters and importers to pay close attention to logistics, delivery and insurance terms when negotiating contracts. Comments (0) Latest first | Highest rated Latest firstHighest rated View more 20/1000 Tắt chia sẻ Log out 0/1000