Tax Policy on Imported Goods That Must Then Be Re-Exported

1. General regulations

According to Official Dispatch No. 428/TCHQ-TXNK:

“Pursuant to Point c, Clause 1, Clause 2, Article 19 of the Law on Export Tax and Import Tax No. 107/2016/QH13 stipulates: “1. Tax refund cases:

1. c) Taxpayers who have paid import tax but imported goods must be re-exported will receive a refund of import tax and will not have to import export tax;
2. Goods specified in Points a, b and c, Clause 1 of this Article are eligible for tax refund when they have not been used, processed or processed.

Pursuant to Article 34 of Decree No. 134/2016/ND-CP dated September 1, 2016, amended and supplemented in Clause a, Clause 17, Article 1 of Decree No. 18/2021/ND-CP dated March 11, 2021 of The Government stipulates: "Imported goods for which import tax has been paid but are re-exported are entitled to a refund of import tax and do not have to pay export tax, including:

1. a) Imported goods that must be re-exported abroad include exporting back to the goods owner, exporting imported goods abroad or exporting into a non-tariff zone for use in a non-tariff zone.

The re-export of goods must be performed by the original importer or a person authorized or entrusted by the original importer to export;

Pursuant to Clause 1, Article 37a, supplemented in Clause 19, Article 1 of Decree No. 18/2021/ND-CP amending and supplementing a number of articles of Decree No. 134/2016/ND-CP stipulates: “1. Cases where tax is not collected:

1. a) Do not collect tax on goods subject to tax refund but tax has not been paid as prescribed in Article 33, Article 34, Article 35, Article 36, Article 37 of this Decree.
2. b) Do not collect tax on goods that are not subject to import tax or export tax specified in Article 33 and Article 34 of this Decree.

Pursuant to the provisions of Circular No. 38/2015/TT-BTC dated March 25, 20215, amended and supplemented by Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance and Appendix I Circular No. 39/2018/TT-BTC replaces Appendix II Circular No. 38/2015/TT-BTC regulating the declaration of tax exemption, tax reduction, and non-taxable codes on customs declarations.

Pursuant to the above regulations, in cases where imported goods have paid import tax but must be re-exported abroad or exported to a non-tariff zone for use in the non-tariff zone, import tax will be refunded and no payment will be required. export tax. Procedures for not collecting tax in cases of not having to pay export tax or import tax comply with the provisions of Article 13 of Circular No. 06/2021/TT-BTC dated January 22, 2021 of the Ministry of Finance.

Declaring tax exemption, tax reduction, and non-taxable codes on the customs declaration is carried out for cases of tax exemption, tax reduction, and non-taxable tax according to the provisions of Circular No. 38/2015/TT-BTC. Amendments and supplements to Circular No. 39/2018/TT-BTC and the Tax Exemption, Tax Reduction, and Non-Tax Code List are posted on the website: General Department of Customs .

Excerpted content from source: Official Dispatch No. 428/TCHQ-TXNK

2. The dossier does not collect tax on imported goods that must be re-exported

• The shipper's agreement to receive the goods back clearly states the reason why the goods must be re-exported.
• Set of import documents (Contract, invoice, packing list, Bill of lading, import declaration).
• Official letter requesting re-export of goods.
• Third-party inspection record in case the customs authority requests inspection of goods forced to be re-exported due to poor quality.
• Paper for payment to the state budget.
• Official dispatch requesting to open a re-export declaration.
• Official letter asking not to collect tax on re-exported goods.

3. Tax refund documents for re-exported goods

• Official letter requesting tax refund.
• The set of export documents includes invoice, packing, and export declaration.
• The import dossier set includes invoice, customs declaration, bill of lading, goods return agreement, and letter of refusal to receive goods from the consignee.
• Official letter requesting tax refund according to form No. 27/CVĐNHNT/TXNK Appendix VI issued with Circular 39/2018/TT-BTC.
• Paper for payment to the state budget (for goods imported for business and then exported for business must be re-imported to Vietnam).
• Decision on forced re-export by competent authority (if any)

4. Conclusion

Above is an article clarifying tax policy for imported goods that must be re-exported. The article is based on practical experience of DOLPHIN Company. In addition, to update good articles about import-export or ship freight rates; train schedule. Customers can follow the fanpage to be updated with the latest articles.

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