On 23 July 2026, the Customs Department issued Official Letter No. 19280/CHQ-NVTHQ guiding the implementation of the value-added tax policy for goods temporarily imported for re-export.
The details are as follows:
1. On customs procedures
Temporary import for re-export is the bringing of goods from abroad or from a special zone into Vietnam, completing import procedures, and then completing export procedures for those same goods out of Vietnam.
Cases of temporary import for re-export include: machinery, equipment, construction vehicles, means of transport and molds serving investment, production, construction, testing or research projects; ships and aircraft for repair and maintenance; components and spare parts for replacement and repair; goods serving fairs, exhibitions and product introductions; goods serving work within a fixed period; goods for warranty, repair or replacement; and other cases as prescribed.
2. On the value-added tax policy
As a general principle, imported goods used for production, business and consumption in Vietnam are subject to value-added tax, except for the non-taxable cases stipulated in Article 5 of the Law on Value-Added Tax.
For goods that have been exported but returned by the foreign party, the value-added tax policy is applied on a case-by-case basis:
Case 1: Not subject to tax
Goods re-imported under the form of temporary import for re-export, which meet the legal regulations on customs, trade and foreign trade management and also fall under the cases stipulated in Article 5.20 of the Law on Value-Added Tax and Article 4.12 of Decree No. 181/2025/ND-CP, are not subject to value-added tax.
Case 2: Tax payable
Re-imported goods that do not fall under the form of temporary import for re-export must be declared and subject to value-added tax in accordance with the regulations.
Case 3: Tax-exempt (Agricultural products)
For crop, livestock and aquatic products that are unprocessed or only preliminarily processed (cleaning, drying, peeling, ordinary milling, etc.) at the import stage, they are not subject to value-added tax.
(According to Official Letter No. 19280/CHQ-NVTHQ dated 23 July 2026)
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