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Fiscal Restrictions

AUSTRALIA

Reported in 2015

Chapter Public Procurement  |  Sub-chapter Preferential purchase schemes covering digital products and services
Australian Government Procurement Policies
Australia has maintained a government procurement target of sourcing at least 10% of purchases by value from SMEs. In addition, for major procurement of information and communication technology (ICT) products and services with an expected contract value of AUD 20 million or more, government agencies must ensure that tenders meet the minimum SME participation levels set at 10% of contract value for hardware, and 20% of contract value for software/services.
Coverage Horizontal
Fiscal Restrictions

AUSTRALIA

Reported in October 2009, last update in July 2013

Chapter Public Procurement  |  Sub-chapter Preferential purchase schemes covering digital products and services
Australian Government Procurement Policies
Starting with the Australian Government Procurement Statement in July 2009, the Federal Labor Government enacted a series of measures designed to enhance Australian industry participation in Australian Government procurement. The Statement strengthened the Australian Industry Participation framework by requiring participants in large Commonwealth tenders (generally AUD 20 million (approx. 17.8 million USD) or more) and infrastructure projects to prepare and implement Australian Industry Participation (AIP) Plans. The policy requires tenderers for government work to specify the use of Australian suppliers in every bid and to disclose the suppliers they work with. Additional support was provided in the May 2011 Budget to fund greater advocacy for local suppliers under the Buy Australian at Home and Abroad package. The Labor Government's Plan for Australian Jobs, issued in February 2013, further extended the requirements for AIP Plans to all major projects with a capital expenditure of AUD 500 million (approx. 344 million USD) or more.
Coverage Horizontal
Fiscal Restrictions

AUSTRALIA

Since July 2017
Since July 2018

Chapter Taxation & Subsidies  |  Sub-chapter Discriminatory tax regime on online services
Amendment to Austalian Goods and Services Tax (GST)
Australia's Goods and Services Tax (GST) levy was extended to foreign digital services in July 2017. The new law applies very broadly to sales of anything except goods or real property imported by Australian consumers. The registration turnover threshold is AUD 75,000 (approx. 59,000 USD) or more per month.

Additionally, since July 2018, Australia levies the GST rate on sales of low value goods to its consumers by non-resident e-Commerce companies. This applies to goods of a value of AUD 1000 or less and which have been imported to Australia and sold to consumers. The existing processes to collect GST on imports above $1000 at the border are unchanged.
Coverage Horizontal
Fiscal Restrictions

AUSTRALIA

Initiation of investigation: 27/11/2013; Final duty: 10/12/2014

Chapter Tariffs and Trade Defence  |  Sub-chapter Antidumping, CVD & Safeguards
Antidumping measure
Final duties: Indonesia: 8.7%; Chinese Taipei: individual duties range from 15.2-37.2%, for all other exporters the duty is 37.2%; Vietnam: 3.8%; Thailand: individual duties range from 3.6%-39.1%, for all other exporters the duty is 39.1%
Coverage Product: Power transformers (HS 8504.22, 8504.23); Country/Company: Indonesia, Chinese Taipei, Thailand, Vietnam
Sources
Fiscal Restrictions

AUSTRALIA

ITA signatory? I II

Chapter Tariffs and Trade Defence  |  Sub-chapter Applied tariffs on digital goods
Average MFN rate
1.64%
Weighted average MFN rate
1.12%
Maximum tariff rate
5%
Coverage rate of zero-tariffs
60.58%

Coverage: Digital goods
Sources

Trading restrictions

VIETNAM

Since 2013

Chapter Online sales and transactions  |  Sub-chapter Online sales
Decree No. 72/2013/ND-CP of July 15, 2013, on the Management, Provision and Use of Internet Services and Online Information
Decree No.72 of 2013 requires that foreign entities that provide online gaming services to users in Vietnam must establish a local enterprise in accordance with the Decree and the foreign investment regulations of Vietnam (Art. 31).
Coverage Online gambling
Trading restrictions

VIETNAM

Since August 2008

Chapter Online sales and transactions  |  Sub-chapter Domain name (DNS) registration requirements
Decree 90/2008/ND-CP dated 13 August 2008 on anti-spam (Decree 90)
According to Decree 90 of 2008, advertising service providers that use email advertisements and internet based text messages are required to send emails from a Vietnamese domain name (“.vn”) website which is operated from a server located in Vietnam.
Coverage Advertising services
Trading restrictions

VIETNAM

Reported in March 2018

Chapter Online sales and transactions  |  Sub-chapter Barriers to fulfillment
De minimis rule
According to Vietnam's de minimis rule goods with a value of up to 27 SDR/ 1,000,000 VND/ 40 USD are exempted from taxes and duties collected by customs.
Coverage Horizontal
Trading restrictions

VIETNAM

Reported in October 2017, comes into effect in January 2018

Chapter Online sales and transactions  |  Sub-chapter Barriers to fulfillment
Ban on cryptocurrency payments
According to a statement by the State Bank of Vietnam, cryptocurrencies are not a "lawful means of payment" in the country, and the "issuance, supply, use of bitcoin and other similar virtual currency as a means of payment is prohibited."
From January 2018, the illegal use of cryptocurrencies in payments will be subject to penalties of between 150 million Vietnamese dong (VND) (USD 6,600) and 200 million VDN (USD 8,800).
Coverage E-Payments
Trading restrictions

VIETNAM

Since June 2016

Chapter Online sales and transactions  |  Sub-chapter Barriers to fulfillment
Government promotion of local e-payments industry

Circular 19/2016/TT-NHNN
The US Trade Representative (USTR) reports that Vietnam has imposed discriminatory measures in order to promote the development of a local electronic payments industry in recent years. In April 2016, two Vietnamese payment processing networks were consolidated into a de facto monopoly: the National Payments Corporation of Vietnam (NAPAS), that is majority owned by the State Bank of Vietnam. In June 2016, the Vietnamese Government issued Circular 19/2016/TT-NHNN, mandating that all credit and debit transactions be processed through NAPAS starting in 2018. It is reported that processing all transactions through this national switch could impede the security, speed and reliability of the transactions, as well as substantially hinder the competitiveness of foreign payment suppliers.
Coverage E-Payments
Trading restrictions

VIETNAM

Decree 52 since 2013
Decree No. 170/2013/ND-CP since 2014

Chapter Online sales and transactions  |  Sub-chapter Barriers to fulfillment
Non-transparent online payment framework
Existing reports argue that the online payment framework in Vietnam is creating a restriction for e-commerce. Companies report that they have to work individually with each bank and cooperate with middle men for an online payment service to work and a lack of a proper payment and settlement system makes using credit and debit cards difficult.

There are also reports stating that bitcoins are prohibited.
Coverage E-retailing
Trading restrictions

VIETNAM

Since 2013

Chapter Online sales and transactions  |  Sub-chapter Barriers to fulfillment
Decree 52/2013/ND-CP on e-commerce (“Decree 52”)
Decree 52 of 2013 establishes requirements for owners of e-commerce websites offering online payment functions and providers of intermediary services for online payments. The decree sets out their responsibility to ensure the safety and security of customers' payment transactions.
Coverage E-retailing
Trading restrictions

VIETNAM

Since 2004

Chapter Online sales and transactions  |  Sub-chapter Barriers to fulfillment
Decree No. 157/2004/ND-CP of August 18, 2004 Detailing the Implementation of a Number of Articles of the Oordinance on Post and Telecommunications
Decree No.157 of 2004 permits 100% foreign ownership in the express delivery sector, but foreign firms for general postal services have to be licensed by competent State agencies. This implies that they need to fulfil some requirements under Article 21, for example a minimum five years experience in post or mail delivery.
Coverage Express delivery
Trading restrictions

VIETNAM

Since 2013

Chapter Online sales and transactions  |  Sub-chapter Barriers to fulfillment
Decree 52/2013/ND-CP on e-commerce (“Decree 52”)
Decree 52 of 2013 sets up strict formal requirements for websites that offer online platforms for other traders and for auction platforms. These only apply to companies that use a .vn domain or that are registered in Vietnam.
The requirements include the registration of the platforms in question, and certification by the Ministry of Industry and Trade (MoIT). Furthermore, an online notification to MoIT is required for subsequent establishment.
Coverage E-retailing
Trading restrictions

VIETNAM

Since July 2013

Chapter Online sales and transactions  |  Sub-chapter Barriers to fulfillment
Decree No. 72/2013/ND-CP of July 15, 2013, on the Management, Provision and Use of Internet Services and Online Information
Vietnam has licensing/registration requirements in place for online social networks, general information websites, mobile telcoms network-based services and certain online games services. These contemplate that companies must be established in Vietnam in order to fulfil the licensing and registration requirements. As a result, it is unclear whether an offshore entity must create an entity in Vietnam before providing social network services or general information to users in Vietnam.
Coverage Providers of online social networks, general information websites, mobile telcoms network-based services and certain online games services