On April 29, 2025, the Sub-department of Customs Zone V issued Official Letter No. 329/HQKV5-NVHQ to the General Department of Customs requesting guidance on the case where: the enterprise did not declare the content “exported products are manufactured from imported goods” on the E62 declaration, whether it is eligible for import duty refund or not.
Regarding this matter, the General Department of Customs has provided the following guidance:
Pursuant to Article 36.3.d and Article 36.5.c of Decree No. 134/2016/ND-CP:
- “The taxpayer shall be responsible for accurate and truthful declaration on the customs declaration regarding the exported products manufactured from previously imported goods.”
- “The taxpayer shall declare on the customs declaration for exported goods the information on contract number, contract date, and buyer’s name.”
If the enterprise fails to fully declare the above-mentioned contents as prescribed, it shall not be eligible for duty refund.
(According to Official Letter No. 7160/CHQ-NVTHQ dated May 19, 2025)
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