Official letter No. 1346/TCHQ-TXNK dated April 19th, 2022 of the General Department of Vietnam Customs regarding refund of import duty.

According to clause 2 Article 12, clause 2 Article 22 of Decree No. 134/2016/ND-CP , in case an enterprise assigns imports or semi-finished products manufactured from imported raw materials to an enterprise in a non-tariff zone for further manufacture or processing, upon re-importing the finished products into the domestic market, it has to pay import duty.

With regard to payable import duties on the aforesaid re-imported finished products, the General Department of Vietnam Customs assumes that currently – applied regulations of laws, including the Law on Import and Export Duties No. 107/2016/QH13, Decree No. 134/2016/ND-CP and Decree No. 18/2021/ND-CP do not regulate the duty refund, even the re-imported finished products are exported abroad.