REFUND DUTY AND VAT TAX FOR THE RE-EXPORT GOODS

Regarding refund duty and VAT tax for re-export goods, the General Department

of Customs issued the official letter No. 7627/TCHQ-TXNK dated Dec 02, 2020

with the following guidelines as below:

1. Import duty tax

Pursuant to Point c Clause 1, 2 Article 19 Import-export Law No 107/2016/QH13:

Any taxpayer who has paid import duty but the imported goods need to be

re-exported shall get import duty tax refund and does not have to pay export duty:

Procedure and import duty ax refund dossiers follow to Article 34 Decree 134/

2016/  NĐ-CP dated 01/09/2016.

2. VAT tax

General Department of Customs issued Official letter No 1453/TCHQ-TXNK dated

14/03/2019 guide the customs departments of the provinces and cities to handle

VAT refund for re-export goods. In case, enterprise has paid VAT on imported

goods but then the goods has to re-export to the foreign goods owner, the export

customs declaration registered from February 1, 2018, the customs department

shall handle the tax VAT refund in accordance regulations.