According to clause 6 Article 1 of Decree No. 18/2021/ND-CP, with regard to goods imported on the spot for processing, export production, only declarations for import on the spot for processing are entitled to duty exemption. Declarations for import on the spot for other purposes have to pay duty and apply for duty refund later.
Accordingly, in case a company repurchases finished products processed for a foreign party to manufacture goods for export, it shall register a declaration for import on the spot as imported for sale (code A11) or imported for manufacture (code A12) and have to declare and pay import duty corresponding to each mode (point 4 section II of Official letter No. 2687/TCHQ-TXNK dated June 1st, 2021).
After manufacturing, exporting products, the Company may carry out procedures for refund of import duty corresponding to the amount of materials, supplies (imported on the spot) constituting the exported products according to Article 36 of Decree No. 134/2016/ND-CP .