Official letter No. 3191/TCHQ-TXNK dated June 24th, 2021 of the General Department of Vietnam Customs regarding refund of duties on imports which have to be re-exported

According to point c Clause 1 and Clause 2 Article 19 the Law on import and export duties No. 107/2016/QH13, condition for refund of import duty on re-exported goods is that the goods “have not been used or undergone working or processing”.

According to this Official letter, with regard to a shipment temporarily imported for re-export is declared to be transferred into domestic consumption then it is re-exported to a foreign country, the General Department of Vietnam Customs assumes that there is not enough grounds to determine that the re-exported goods are those temporarily imported previously and the goods fail to meet the conditions on goods have not been used or undergone working or processing in Vietnam. As the result, this case shall not be eligible for duty refund.