On August 12, 2025, the Sub-Department of Customs Region III issued Official Letter No. 5067/HQKV3-NVHQ, providing detailed guidance on the application of Value-Added Tax (VAT) for re-imported goods returned by foreign customers. This regulation clarifies the tax treatment for enterprises facing the situation where exported goods are sent back and must undergo customs procedures again in Vietnam.
Specifically, as follows:
1. Before July 1, 2025:
- Business establishments shall not be required to pay value added tax at the stage of importation when re-importing previously exported goods that are returned by a foreign party.
- In the event that the business establishment sells the returned goods in the domestic market, it must declare and pay value added tax.
(Article 3.1 of Circular 119/2014/TT-BTC amended and supplemented by Circular 219/2013/TT-BTC)
2. From July 1, 2025:
- Business establishments shall still be required to declare and pay value added tax when re-importing previously exported goods that are returned by a foreign party.
- The application of value added tax to re-imported goods returned from abroad shall be implemented in accordance with Articles 3 and 5 of the Law on Value Added Tax 2024.
(According to Official Letter No. 5067/HQKV3-NVHQ dated August 12, 2025)
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