On December 30, 2025, the Customs Department issued guidance regarding the handling of value-added tax for imported goods that are subsequently required to be exported and returned to foreign owners.
Here are the details:
1.Before 01/07/2025:
Imported goods must be returned to foreign goods owners under the guidance in Official Letter No. 1453/TCHQ-TXNK dated 14/3/2019 of the Customs Department.
2.From 01/07/2025:
The provisions under Article 15.1(a) of the Law on Value-Added Tax No. 48/2024/QH15 and Article 29.1 of Decree No. 181/2025/ND-CP shall apply. Specifically:
- Value-added tax refund shall not apply to cases where imported goods are subsequently exported to another country.
- Accordingly, for customs declarations of goods exported and returned to foreign owners registered from July 1, 2025 onward, enterprises shall not be entitled to a refund of any overpaid value-added tax.
(According to Official Letter No. 45806/CHQ-NVTHQ dated December 30, 2025)
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