On November 5, 2025, the Customs Department issued Official Letter No. 33668/CHQ-NVTHQ providing guidance on value-added tax for exported goods that are subsequently re-imported.
Detailed instructions are as follows:
- Exported goods that are subsequently re-imported into Vietnam are subject to value-added tax. Accordingly, enterprises must pay input value-added tax at the time of re-import procedures.
(According to Articles 3 and 5 of the Law on Value Added Tax 2024)
- The VAT taxable price for imported goods = customs value of imported goods + import duty payable.
- If input value-added tax has been paid at the importation stage, it may be credited or refunded upon sale, provided that all conditions stipulated in the 2024 Law on Value-Added Tax are satisfied.
(According to Articles 14 and 15 of the Law on Value Added Tax 2024)
- The time for determining value-added tax on imported goods is the same time as determining import duty. Re-imported goods that were previously exported are not subject to export duty or import duty. Therefore, the time for determining value-added tax for re-import declarations of previously exported goods is the time when the customs authority issues the decision on non-collection of import duty in accordance with regulations on export and import duti.
(According to Article 15.2 of Decree No. 181/2025/ND-CP and Article 37a of Decree No. 134/2016/ND-CP)
(According to Official Letter No. 33668/CHQ-NVTHQ November 5, 2025)
Related Services: Customs Declaration Service
📞 Contact UNI Customs Consulting for free consultation:
📧 Email: uni@eximuni.com
📱 Hotline: (+84) 24-7308-7988 (Hanoi) | (+84) 28-7301-8910 (HCM)