Database
						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
							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.
															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								
							
							
							
								
									Sources
									
													- https://www.ato.gov.au/Business/International-tax-for-business/GST-on-imported-services-and-digital-products/
- https://gettingthedealthrough.com/area/100/jurisdiction/5/cloud-computing-australia/
- https://www.ato.gov.au/General/New-legislation/In-detail/Indirect-taxes/GST/GST-on-low-value-imported-goods/
						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
									
													- WTO Committee on Anti-Dumping Practices, Semi-Annual Report Under Art. 16.4, Australia, March 2014
- http://www.adcommission.gov.au/cases/documents/195-ADN214-132-ParliamentarySecretaryhasacceptedtheCommissionsreccommendations.pdf
												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
										
														- UNCTAD TRAINS tariff data for tariff year 2015
- https://www.wto.org/english/tratop_e/inftec_e/itscheds_e.htm
						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								
							
							
							
								
									Sources
									
								
													
						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).
															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
							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
							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.
															There are also reports stating that bitcoins are prohibited.
									Coverage E-retailing								
							
							
							
								
									Sources
									
													- https://ustr.gov/sites/default/files/2014%20NTE%20Report%20on%20FTB.pdf
- http://www.mizuhobank.com/fin_info/industry/pdf/mif_129.pdf
 
 http://www.uncitral.org/uncitral/en/uncitral_texts/electronic_commerce/1996Model_status.html
 
 http://www.uncitral.org/uncitral/en/uncitral_texts/electronic_commerce/2001Model_status.html
- http://www.bloomberg.com/bw/magazine/vietnams-dotcom-boom-01192012.html
- http://www.eiu.com/industry/article/862183270/online-and-on-the-up-in-vietnam/2014-08-15
						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								
							
							
							
								
									Sources
									
													- https://ustr.gov/sites/default/files/2014%20NTE%20Report%20on%20FTB.pdf
- http://www.mizuhobank.com/fin_info/industry/pdf/mif_129.pdf
 
 http://www.uncitral.org/uncitral/en/uncitral_texts/electronic_commerce/1996Model_status.html
 
 http://www.uncitral.org/uncitral/en/uncitral_texts/electronic_commerce/2001Model_status.html
- http://www.bloomberg.com/bw/magazine/vietnams-dotcom-boom-01192012.html
- http://www.eiu.com/industry/article/862183270/online-and-on-the-up-in-vietnam/2014-08-15
						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								
							
							
							
								
									Sources
									
													- http://36mfjx1a0yt01ki78v3bb46n15gp.wpengine.netdna-cdn.com/wp-content/uploads/2014/06/140530-AmCham-ITC-Presentation.pdf
- http://www.hoganlovells.com/files/Uploads/Documents/Vietnam%20newsflash_New_Decree_on_E-commerce_-_For_a_Deeper_and_Stronger_Regulation_of_E-commerce_in_Vietnam_HKGLIB01_1050055.pdf
						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.
															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								
							
							
							
								
									Sources
									
													- http://www.lexology.com/library/detail.aspx?g=5708e78f-52d3-47c7-9545-ba61747f0f06
- http://36mfjx1a0yt01ki78v3bb46n15gp.wpengine.netdna-cdn.com/wp-content/uploads/2014/06/140530-AmCham-ITC-Presentation.pdf
- http://www.hoganlovells.com/files/Uploads/Documents/Vietnam%20newsflash_New_Decree_on_E-commerce_-_For_a_Deeper_and_Stronger_Regulation_of_E-commerce_in_Vietnam_HKGLIB01_1050055.pdf
						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								
							
							
							
								
									Sources
									
													- http://www.itpc.gov.vn/investors/how_to_invest/law/Decree_No.72_2013/mldocument_view/?set_language=en
- http://36mfjx1a0yt01ki78v3bb46n15gp.wpengine.netdna-cdn.com/wp-content/uploads/2014/06/140530-AmCham-ITC-Presentation.pdf
- http://www.hoganlovells.com/files/Uploads/Documents/Vietnam%20newsflash_New_Decree_on_E-commerce_-_For_a_Deeper_and_Stronger_Regulation_of_E-commerce_in_Vietnam_HKGLIB01_1050055.pdf
- http://36mfjx1a0yt01ki78v3bb46n15gp.wpengine.netdna-cdn.com/wp-content/uploads/2013/09/Decree-No.-72-Social-Media-and-Constraints-Vietnam-Legal-Trends.pdf
