blue-check Regarding refund of duty on goods imported under the import right

Official letter No. 5389/TCHQ-TXNK dated November 15th, 2021 of the General Department of Vietnam Customs regarding refund of duty on goods imported under the import right
Posted: 17/11/2021 1:51:21 PM | Latest updated: 20/11/2021 3:15:59 PM (GMT+7) | LuatVietnam: 5338 | Vietlaw: 536

For the case an enterprise buys goods from a foreign country under the import right then it exports to sell the goods to a third country under the export right, if the enterprise has the rights to import/export the goods and the re-exported goods have not been used or undergone working or processing in Vietnam, the enterprise shall be exempt from export duty and entitled to receive the import duty refund according to the regulations at Article 19 of Law No. 107/2016/QH13.

Relating to the determination of activities eligible to perform export right, import right, the General Department of Vietnam Customs recommends enterprises to contact with the Ministry of Industry and Trade for obtaining guidelines under its competence.

Ms Phuong Thao (
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Published Vietlaw's Newsletter No. 536
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Import and export policies