Customs procedures, import tax refund

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On May 23, 2024, the General Department of Customs issued Official Official Letter No. 2269/TCHQ-TXNK guiding the implementation of export rights, import rights and conditions for import tax refund.

Regarding this issue, the General Department of Customs has the following opinion:

  1. Regarding the exercise of export and import rights of foreign-invested enterprises

The company (an economic organization with foreign investment capital) carries out goods purchase and sale activities and activities directly related to the purchase and sale of goods by foreign investors and economic organizations with investment capital. Foreign investment in Vietnam (export rights, import rights, distribution rights...) will have to ensure the provisions of Foreign Trade Management Law No. 05/2017/QH14 and Decree No. 09/2018/ND -CP dated January 15, 2018 of the Government.

2.  Regarding customs procedures for exported and imported goods of foreign traders exercising export and import rights, foreign-invested enterprises (except export processing enterprises)

Article 87 Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance specifically stipulates customs documents and customs procedures for exported and imported goods of foreign traders. Existing export rights, import rights, foreign invested enterprises.

3. Regarding the use of type codes

In the case of imported goods (including goods imported under the rights of foreign-invested enterprises), then exported in their original state, unused, processed, or processed (including goods goods exported under the rights of foreign-invested enterprises) to foreign countries or into non-tariff zones using type code B13 - export of imported goods.

Therefore, for the remaining Helium gas in the tank after the Company performs the extraction operation (no mixing, filling, does not change the physical and chemical properties, characteristics, and uses of the goods) if it meets the condition of being in its original state, unused, processed, or processed according to the instructions above, use type code B13 when exporting to foreign countries or non-tariff areas.

In case the Company has been granted the right to import and import goods according to the import right, the Company registers the type code A41 - business import of the enterprise exercising the import right.

4. Regarding import tax refund.

Pursuant to legal regulations, no tax will be collected on goods not subject to export tax specified in Article 34 of Decree No. 134/2016/ND-CP dated September 1, 2016. Documents for non-tax collection shall comply with the provisions of Clause 2, Article 37a of this Decree.


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