Category

Customs Tax Procedure

Responsible Agency

Customs Authority competent of duty refunding procedures

Address:

Phone:

Email:

Legal basis of the Procedure                

• Law No. 107/2016/QH13 dated April 06th, 2016, on Export and import duties; 

• Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006; Law Amending and Supplementing a Number of Articles of the Law on Tax Administration No. 21/2012/QH13 dated November 20, 2012;

• Decree No. 134/2016/ND-CP dated September 01, 2016, guidelines for the Law on Export and import duties;

• Decree No. 83/2013/ND-CP of July 22, 2013, detailing a number of articles of the Law on Tax Administration and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration;

• Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance on customs procedures; customs supervision and inspection; export tax, import tax, and tax administration applied to exported and imported goods;

Processing time

• Within 06 working days from the receipt of application for tax refund in the case of goods eligible for tax refund before examination

• Within 40 working days from the receipt of application for tax refund in the case of goods eligible for tax refund before examination

Fee

• Not applied

No

Type of documents

Note

1

Written request for duty refund
Other documents related to the duty refund or duty cancellation request as prescribed in Circular No. 38/2015/TT-BTC, namely:

01 original copy

2.1

Dossier of application for refund of duties on goods that have been exported but then imported back into Vietnam according to Point b Clause 1 Article 19 of Law on Export and Import Duties No. 107/2016/QH13 and Point a Clause 1 Article 33 of Decree No. 134/2016/ND-CP

2.2

Dossier of application for refund of duties on exports that are sent by an organization or individual in Vietnam to an overseas organization or individual by international postal service or express delivery service, duties on which have been paid but delivery is failed and the goods have to be re-imported according to Point b Clause 1 Article 19 of Law on Export and Import Duties No. 107/2016/QH13 and Point b Clause 1 Article 33 of Decree No. 134/2016/ND-CP

2.3

Dossier of application for refund of duties on imports that have to be re-exported to a foreign country or exported into a free trade zone for consumption therein according to Point c Clause 1 Article 19 of Law on Export and Import Duties No. 107/2016/QH13 and Point a Clause 1 Article 34 of Decree No. 134/2016/ND-CP

2.4

Dossier of application for refund of duties on imports that are sent by an overseas organization or individual to an organization or individual in Vietnam by international postal service or express delivery service, duties on which have been paid but delivery is failed and goods have to be re-exported according to Point c Clause 1 Article 19 of Law on Export and Import Duties No. 107/2016/QH13 and Point b Clause 1 Article 34 of Decree No. 134/2016/ND-CP

2.5

Dossier of application for refund of duties on imports on which duties have been paid and then goods are sold to foreign vehicles operating international routes through Vietnamese ports or Vietnamese vehicles operating international routes according to Point c Clause 1 Article 19 of Law on Export and Import Duties No. 107/2016/QH13 and Point c Clause 1 Article 34 of Decree No. 134/2016/ND-CP

2.6

Dossier of application for refund of duties on imports on which import duties have been paid and that are re-exported while they are retained at checkpoint depot under customs supervision according to Point c Clause 1 Article 19 of Law on Export and Import Duties No. 107/2016/QH13 and Point d Clause 1 Article 34 of Decree No. 134/2016/ND-CP

2.7

Dossier of application for refund of duties on machinery, equipment, tools, vehicles temporarily imported and re-exported according to Point dd Clause 1 Article 19 of Law on Export and Import Duties No. 107/2016/QH13 and Article 35 of Decree No. 134/2016/ND-CP

2.8

Dossier of application for refund of duties on goods initially imported for business operation but eventually used for manufacture of domestic exports according to Point d Clause 1 Article 19 of Law on Export and Import Duties No. 107/2016/QH13 and Article 36 of Decree No. 134/2016/ND-CP

2.9

Dossier of application for refund of import duties or export duties in case where import duty or export duty has been paid without imports or exports or the quantity of actual exports or imports is smaller than the quantity on which export or import duty was paid according to Point d Clause 1 Article 19 of Law on Export and Import Duties No. 107/2016/QH13 and Article 37 of Decree No. 134/2016/ND-CP

3

Tax payment vouchers

No

Contents

Step 1

The organization/individual shall submit a dossier of application for duty refund

Step 2

The customs authority shall:
+ Receive the dossier.
+ Examine and classify the dossier.
+ Settle the dossier. Make a written notification of ineligibility for duty refund; or a decision on duty refund if all conditions for duty refund are met;
+ Settle the refundable amount of tax.

The procedure of duty refund is only applied to exports and imports entitled to duty refund as prescribed in Article 19 of Law on Export and Import Duties No. 107/2016/QH13 and Articles 33 to 37 of Decree No. 134/2016/ND-CP