Tax refund for re-exported goods

	Tax refunds to be accelerated
	Compulsory document inspection at the premises of tax payers and post- tax refund
	Determine offset for VAT refund

Imported goods which already paid import tax but forced to re-export out of Vietnam shall enjoy tax refund. Photo: Thu Trang.

Under the guidance of the General Department of Vietnam Customs, this case should be handled according to the provisions of Clause 8 of Article 114 of Circular 38/2015/ TT-BTC regulating: Imported goods which are re-exported to foreign owners or to third countries or to the non-tariff areas are considered for refund of import tax already paid on the basis of the actual volume of re-exported goods and non-payment of export tax.

In addition, Article 49 of Circular 38/2015/ TT-BTC of the Ministry of Finance on tax treatment, deferred payment, and overpaid fines stipulates: In the case of imported goods which have already had import tax paid but have been forced to re-export out of Vietnam due to lack of legal documents and export declarations. On that basis, Ba Ria-Vung Tau Department of Customs shall inspect all import records, re-export records, records of violations and relevant documents. Also, Customs officers shall collate information on records with the information on the E-Manifest system and management program of the Customs.

If test results show that imported goods which have already had import tax paid but have been forced to re-export out of Vietnam due to lack of legal documents and export declarations, enterprises shall be refunded all the amount of tax already paid under current regulations.

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The handling of tax refund complies with the provisions of Clause 8 of Article 114 and Article 49 of Circular 38/2015 / TT-BTC.