Refund tax of imported goods then exported

In order to create favorable conditions for enterprises and specifically guide this issue for local customs units to effectively apply in practice, on Oct 8, 2020, the General Department of Customs (GDC) issued Official Letter 6529/TCHQ-TXNK.

Accordingly, pursuant to Point c, Clause 1, Article 19 of the Law on Export Tax and

Export Tax No. 107/2016 / QH13: “Any taxpayer who has paid import duty but the

imports have to be re-exported shall receive a refund of import duty and does not

have to pay export duty”

Pursuant to Clause 2, Article 19 of the Law on Import and Export Tax No. 107/2016/ QH13, that: Tax on the goods specified in Point a through c of Clause 1 of this

Article shall be refunded if such goods have not been used or undergone working or processing;

Pursuant to Article 34 of Decree No. 134/2016 / ND-CP dated September 1st, 2016 of the Government providing for tax refund for imported goods that must be

re-exported; According to the instructions in the Official Letter No. 2756 / TCHQ-GSQL dated April 1, 2015 of the General Department of Customs;

Pursuant to the aforementioned regulations and guidelines, imported goods and

then re-exported in their original status under CD type B13 (Export the imported

goods) are entitled to import tax refund and no export tax; Tax refund dossiers and procedures are specified in Article 34 of Decree No. 134/2016 / ND-CP dated

September 1, 2016.