The content of the Official Letter refers to the case where the enterprise has registered an import declaration but the goods are forced to be re-exported due to ineligibility for import. The import declaration has not been cleared at that time and will be canceled after the re-export of goods.
In this case, the enterprise will be considered for a refund of the tax paid if the customs declaration is amended or canceled, resulting in a reduction in the payable tax amount compared to the previously paid tax amount (Pursuant to Article 60 of the Law on Tax Administration 2019).
Link: Official Letter 2864