On November 19, 2025, the Customs Department issued Official Letter No. 37050/CHQ-NVTHQ providing guidance on export procedures for vehicles to claim refunds of import duties on components.
Detailed instructions are as follows:
1. Declaration codes
- Import for production and business purposes: Code A12.
- Export of products manufactured from imported goods: Code E62
- Import of automobile components under preferential tax programs for vehicle production and assembly: Code A43
- Use of a shared source of imported components under codes A12, A43 to produce exported products: Code E62
2. Conditions for import tax refund (for components imported under A12)
Import duties paid on goods imported for production and business purposes may be refunded if the goods have been used to manufacture exported products and the products have been exported, provided the following conditions are met:
- There is a production facility for exported goods in Vietnam, and the enterprise has ownership or usage rights over machinery and equipment at the facility appropriate for the imported raw materials, supplies, and components used in producing exported goods.
- The imported raw materials and components must directly form part of the exported product or directly participate in the production process, without being directly transformed into goods themselves.
- The refundable value is based on the actual value or quantity of imported raw materials, supplies, and components used to manufacture the exported products.
The customs declaration for exported products manufactured from imported goods must be declared accurately and honestly.
(According to Article 36 of Decree 134/2016/ND-CP)
(According to Official Letter No. 37050/CHQ-NVTHQ dated November 19, 2025)
Related Services: Customs Declaration Service
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