Official letter No. 1684/TCHQ-TXNK dated April 12th, 2023 of the General Department of Vietnam Customs regarding imported goods

In case a company ((a domestic enterprise) imports goods from foreign countries then it exports to sell the goods to export processing enterprises (EPEs), the import declaration form shall use customs procedure code A11 and the company still has to declare and pay import duty, value added tax (VAT) (clause 1 Article 2 of the Law on import and export duty No.107/2016/QH13, Article 3 of the Law on VAT No. 13/2008/QH12 ).

After the goods have been exported to EPEs and only used within the EPEs, the Company shall be entitled to receive refund of the paid import duty if these conditions are met: (i) The goods have not been used or undergone working or processing; (ii) The re-export of goods must be done by the initial importer or a person authorized by the initial importer. The export declaration form shall use customs procedure code B13

Dossier of, procedures for duty refund shall be carried out according to Article 34 of Decree No. 134/2016/ND-CP (amended, supplemented at clause 17 Article 1 of Decree No.18/2021/ND-CP ).