Guidance On Procedures For Re-exporting Previously Imported Goods Abroad

Published On - August 17, 2026

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Bulletin ENG

On August 10, 2026, the Customs Department issued Official Letter No. 20066/CHQ-GSQL guiding procedures for re-exporting previously imported goods.

According to the Customs Department’s guidance, in cases where goods have already been imported and cleared through customs, and an enterprise wishes to return the goods to the overseas seller, the procedures shall be carried out in accordance with Article 48 of Decree 08/2015/ND-CP, as amended and supplemented by Decree 167/2025/ND-CP.

Some points enterprises need to note:

Contents	Guidance
Applicable case	Goods that have already been imported, cleared through customs, and are being returned by the enterprise
Type of declaration	B13 – Export of previously imported goods
Customs clearance	Carried out in accordance with Article 48 of Decree 08/2015/ND-CP, as amended and supplemented by Decree 167/2025/ND-CP, and Chapter II of Circular 38/2015/TT-BTC, as amended and supplemented
Customs dossier	Carried out in accordance with Article 48.1 of Decree 08/2015/ND-CP, as amended and supplemented by Decree 167/2025/ND-CP. The dossier includes: – Customs declaration – Commercial invoice in case of export sale abroad, or sales invoice/value-added tax invoice in case of export sale into a non-tariff zone: 01 copy
Place of implementation	The enterprise shall contact the Customs office where the declaration is expected to be registered to carry out the procedures