Tax Refund for Export Processing Enterprises (EPEs) with Re-exported Imported Goods 

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Recently, the General Department of Customs issued Official Letter  No. 4610/TCHQ-TXNK providing guidance on the refund of import duties in cases where Export Processing Enterprises (EPEs) import goods and then sell them abroad or export them to other EPEs. 

The customs authority will consider refunding import duties and exempting export duties upon the request of the enterprise in cases where the EPE has paid import duties, imported goods, but must re-export those goods abroad or into a non-tariff zone (goods must not have been used, processed, or manufactured). 

(According to Article 19 of the Law on Export and Import Duties 2016) 

To be eligible for the tax refund, the enterprise must prepare the following documents: 

  • An official request for the refund of export and import duties for exported or imported goods submitted through the customs authority’s electronic data processing system (original copy). 
  • A value-added tax invoice or a sales invoice as regulated by law or a commercial invoice (photocopy). 
  • Payment documents for the exported or imported goods (if any) (photocopy). 
  • An export/import contract and invoices under the export/import contract for the purchase or sale of goods; an entrusted export/import contract if goods are exported or imported under an entrusted arrangement (if any) (photocopy). 
  • A written agreement to return goods to the foreign party in cases of returning goods to the original foreign shipper (photocopy). 
  • A notification from the postal or international courier service provider regarding the failure to deliver the goods to the recipient in cases of imports via postal services (photocopy). 

(According to Article 34 of Decree No. 134/2016/ND-CP) 

After preparing the complete dossier, the enterprise shall submit it to the customs authority where the import/export declaration was registered for tax refund consideration. 

(According to Official Letter No. 4610/TCHQ-TXNK dated September 26, 2024)

UNI, with 8 years of experience in customs consulting, providing tailored advisory services for every import-export procedures. Contact UNI for further support.