Import of remanufactured goods under the EVFTA and UKVFTA agreements 

Cover bulletin ENG

The Government of Vietnam has just issued Decree No. 66/2024/ND-CP on management of the import of refurbished goods (remanufactured goods) under the EVFTA and UKVFTA agreements. 

This Decree applies to refurbished goods being goods under Chapters 84, 85, 87, 90 and 9402; if the goods have part or all of the parts derived from the used goods but have the same features, operating conditions, service life and warranty as the new product.  

The import of refurbished goods from the EVFTA and UKVFTA areas will have to comply with conditions including: 

  • Have a certificate of eligibility as refurbished goods 
  • Meet the rules of origin  
  • The product label must have the words “Refurbished goods” in Vietnamese 

Tax, customs and trade policies for refurbished goods apply the same as policies for new goods of the same type imported into Vietnam. 

Before January 30 of each year, traders importing refurbished goods must submit a report on the import of refurbished goods of the previous year to the licensing agency and the Ministry of Industry and Trade. 

Link: Decree 66/2024/ND-CP