Refund of duties on re-exported imports

1. Paid import duties on the following imports that have to be re-exported shall be refunded and export duties thereon shall be exempt:

a) Imports that have to be re-exported to a foreign country or exported into a free trade zone for consumption therein.

The re-export of goods must be done by the initial importer or a person authorized by the initial importer;

b) Imports that are sent by an overseas organization or individual to an organization or individual in Vietnam by international postal service or express delivery service, duties on which have been paid but delivery is failed and goods have to be re-exported;

c) Imports on which duties have been paid and then goods are sold to foreign vehicles operating international routes through Vietnamese ports or Vietnamese vehicles operating international routes;

d) Imports on which import duties have been paid and that are re-exported while they are retained at checkpoint depot under customs supervision.

The taxpayer shall provide truthful information about the imported goods, the number and date of the sale contract and the buyer’s name on the export declaration.

The customs authority shall verify information provided by the taxpayer and specify the result to serve the refund of duties.

2. An application for duty refund consists of:

a) Form 09 in Appendix VII enclosed herewith;

b) 01 certified true copy of the VAT invoice or sale invoice in the cases mentioned in Point a or Point c Clause 1 of this Article;

c) 01 certified true copy of the document proving payment for the exports or imports (if paid);

d) 01 certified true copy of the export/import contract and invoices enclosed therein or the export/import mandate contract, as the case may be;

dd) 01 certified true copy of the agreement on return of the imports to the initial foreign exporter in the case specified in Point a Clause 1 of this Article;

e) In case of imports mentioned in Point b Clause 1 of this Article, 01 certified true copy of the notice of failed delivery issued by the postal service provider or international express delivery service provider;

g) In case of imports mentioned in Point c Clause 1 of this Article, a confirmation of quantity and value of purchased goods for foreign ships issued by the ship provider and documents proving payment to foreign shipping companies.

3. Procedures for submission, receipt and processing of application for duty refund shall comply with tax administration laws.

If goods are eligible for duty refund but duty has not been paid or is exempted as prescribed in Article 19 of the Law on Export and import duties, documents and procedures are similar to those for duty refund.

Article 35. Refund of duties on machinery, equipment, tools, vehicles temporarily imported and re-exported

1. The taxpayer shall declare the depreciation of goods while they are used and retained in Vietnam as prescribed by accounting laws when applying for duty refund. The depreciation declared is the basis for calculation of the remaining value of goods.

The taxpayer shall provide truthful information about the imported goods, the number and date of the sale contract and the buyer’s name on the export declaration.

The customs authority shall verify information provided by the taxpayer and specify the result to serve the refund of duties.

2. An application for duty refund consists of:

a) Form 09 in Appendix VII enclosed herewith;

b) 01 certified true copy of the document proving payment for the exports or imports (if paid);

c) 01 certified true copy of the export/import contract and invoices enclosed therein or the export/import mandate contract, as the case may be;

3. Procedures for submission, receipt and processing of application for duty refund shall comply with tax administration laws.

If goods are eligible for duty refund but duty has not been paid or is exempted as prescribed in Article 19 of the Law on Export and import duties, documents and procedures are similar to those for duty refund.