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blue-check It is not exempt from excise tax upon re-importing goods derived from export

Official letter No. 1500/TCHQ-TXNK dated April 4th, 2023 of the General Department of Vietnam Customs regarding handling of excise tax
Posted: 6/4/2023 8:34:30 AM | Latest updated: 8/4/2023 6:42:26 PM (GMT+7) | LuatVietnam: 5673 | Vietlaw: 606
VietlawOnline

According to opinions of the General Department of Vietnam Customs, in case goods have been exported but they must be re-imported, they do not belong to the case of goods temporarily –exported, re-imported eligible for excise tax exemption as regulated at point c clause 1 Article 3 of the Law on Excise tax No. 27/2008/QH12status2 .

Accordingly, upon re-importing goods derived from export, enterprises still have to declare and pay excise tax.

Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 606

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