Tax treatment for imported goods that are forced to be re-exported 

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The content of the Official Letter refers to the case where the enterprise has registered an import declaration but the goods are forced to be re-exported due to ineligibility for import. The import declaration has not been cleared at that time and will be canceled after the re-export of goods. 

In this case, the enterprise will be considered for a refund of the tax paid if the customs declaration is amended or canceled, resulting in a reduction in the payable tax amount compared to the previously paid tax amount (Pursuant to Article 60 of the Law on Tax Administration 2019). 

Link: Official Letter 2864