On February 21, 2025, the General Department of Customs issued Official Letter No. 896/TCHQ-TXNK to answer problems with the request for 100% import tax refund. The General Department of Customs opinions are as follows:
1.Subjects receiving tax refunds
Subjects receiving tax refunds: imported goods that must be re-exported
Specifically, cases of tax refund for imported goods that must be re-exported include:
- Goods imported but must be re-exported abroad or exported into non-tariff zones.
- Imported goods cannot be delivered to recipients through international postal or express services, and must be re-exported.
- Imported goods have paid taxes and then sold to international means of transport.
- Imported goods that have paid tax but are still stored in warehouses and yards at border gates and are under the supervision of customs authorities.
(According to Article 19.1.c of the Law on Export and Import Tax 2016 and Article 34 of Decree 134/2016/ND-CP)
2. Conditions for tax refund
Conditions for tax refund: unused, processed and processed goods
(According to Article 19.2 Law on Export and Import Taxes 2016)
Note: Taxpayers need to accurately and truthfully declare re-exported goods on the customs declaration, ensuring that the tax refund dossier is fully met.
(According to Official Letter No. 896/TCHQ-TXNK dated February 21, 2025)
The latest information on customs affairs will be continuously updated in the monthly bulletin of UNI Customs Consulting. We kindly invite businesses to follow our updates! For consultation on import tax refund procedures and customs declaration, please contact:
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Or email us at uni@eximuni.com.