The General Department of Vietnam Customs assumes that goods are imported then have to be re-exported abroad shall be still considered VAT refund (already paid at the importation stage). However, the duty refund belongs to competence of domestic tax authority according to clause 2 Article 1 of Decree No. 146/2017/ND-CP .
If the re-exported goods are intact, have not been used or undergone working or processing in Vietnam, they are also entitled to refund of import duty and exempt from export duty. Dossiers of import duty refund, export duty exemption shall be carried out according to clause 2 Article 34 and clause 2 Article 37a of Decree No. 34/2016/ND-CP (supplemented at clause 19 Article 1 of Decree No. 18/2021/ND-CP ).