blue-check Cases entitled to refund of import/export duty

Official letter No. 1172/HQTPHCM-GSQL dated May 30th, 2022 of the Customs Department of Ho Chi Minh City regarding guidelines on customs procedure
Posted: 31/5/2022 10:40:56 AM | Latest updated: 4/6/2022 10:41:57 AM (GMT+7) | LuatVietnam: 5466

According to opinions of the Customs Department of Ho Chi Minh City, cases to be considered for refund of import duty, export duty shall be carried out according to Article 19 of the Law on import and export duties No. 107/2016/QH13, including:

- Export duty or import duty has been paid but there is no exports or imports or the quantity of exports or imports is smaller than the quantity on which duty is paid;

- Export duty has been paid but the exports have to be re-imported;

- Import duty has been paid but the imports have to be re-exported;

- Import duty on goods imported to serve manufacture or business operation has been paid but then the goods have been used for manufacture of exports and the products have been already exported;

- Duties on machinery, equipment, tools, vehicles that are permitted to be temporarily imported for re-export have been paid (except for those rented to execute investment projects, construction and installation, etc.).

Procedures for duty refund are regulated at Article 33 through Article 37 Decree No. 134/2016/ND-CPstatus2 which has been amended, supplemented at Decree No. 18/2021/ND-CP.

Regarding procedures for declaration and issuance of Certificate of origin (C/O), to carry out according to clause 1 Article 16 Decree No. 31/2018/ND-CP.

Ms Phuong Thao (
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Import and export duties