View Procedure

Procedure Name

Customs procedures applied to refund of import tax on imported goods that have to be re-exported to the foreign goods owners, re-exported to a third country, or re-exported to a free trade zone

Description

Category	Customs Clearance Procedure
Responsible Agency	Provincial Customs Department Address: Phone: Email:
Legal basis of the Procedure	Law on Customs No. 54/2014/QH13 dated June 23, 2014 of the National Assembly; Law on Electronic transactions No. 51/2005/QH11 dated November 29, 2005; Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government on guidelines for enforcement of the Law on Customs in terms of customs procedures, customs supervision and inspection; Decree No. 27/2007/ND-CP dated February 23, 2007 of the Government on electronic transactions in financial activities; 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 of exported or imported goods; Circular No. 274/2016/TT-BTC dated November 14, 2016, on the rate, collection, submission, management and use of the customs fees and the charges on goods and vehicles in transit.
Processing time	No later than two (02) working hours for dossier examination No later than eight (08) working hours for physical examination of the shipment No later than two (02) working days for physical examination of the shipment with various types and large quantities of goods.
Fee	VND 20,000

Required documents

No	Type of document	Note
1	Customs declaration on exported goods
2	Written documents proving that the consignor agrees to reclaim the shipment (if this shipment is returned to the consignor)	01 photocopy
3	Decision granted by competent regulatory agencies to enforce this re-export (when applicable)	01 photocopy

Process Steps

Step 1	The declarant shall make customs declarations applied to refund of import tax on imported goods that have to be re-exported to the foreign goods owners, re-exported to a third country, or re-exported to a free trade zone
Step 2	Customs authorities shall make clearance decisions on declarations

Flow chat: