Article 115. Application for refund of paid import tax on goods that are still stored at the checkpoint, being supervised by the customs, and then re-exported to abroad

1. 01 original copy of the written request for refund of import tax shall be submitted, which specifies:

a) The number of the declaration of imported goods on which tax is to be refunded; goods names, line numbers, quantity of goods on the customs declaration (in case of refund of part of the tax on the customs declaration); number of the declaration of exported goods for which customs procedures have been completed;

b) The amount of import tax paid; the amount of import tax to be refunded;

c) Number of payment document if made via a bank;

d) Information about exported goods as prescribed in Article 53 of this Circular.

2. In case of paper-based customs declaration, the declarant shall must submit the original declaration of exported or imported goods that are granted customs clearance as prescribed in Clause 1 Article 3 of this Circular.

Article 116. Application for refund of paid import/export tax on goods that are not actually exported/imported at all

1. 01 original copy of the written request for refund of paid import/export tax on goods that are not actually exported/imported, which specifies:

a) The number of the declaration of exported/import goods on which tax is to be refunded;

b) The amount of import/export tax paid; the amount of import/export tax to be refunded;

c) Number of payment document if payment is made via a bank;

d) Information about goods that are not exported or imported ad prescribed in this Circular.

2. In case of paper-based customs declaration, the declarant shall must submit the original declaration of exported or imported goods as prescribed in Clause 1 Article 3 of this Circular.

Article 117. Application for refund of paid import/export tax on goods that are not completely exported/imported

1. 01 original copy of the written request for refund of paid import/export tax on goods that are not completely exported/imported, which specifies:

a) The number of the declaration of exported/import goods on which tax is to be refunded; the additional declaration after customs clearance (if any) or the number of the decision on tax imposition (if any);

b) The amount of import/export tax paid; the amount of import/export tax to be refunded;

c) Payment document if payment is made via a bank;

d) Information about exported goods prescribed in Article 53 of this Circular.

2. In case of paper-based customs declaration, the declarant shall must submit the original declaration of exported or imported goods that are granted customs clearance as prescribed in Clause 1 Article 3 of this Circular.

Article 118. Application for refund of tax on imported goods to be delivered/sold to abroad via agents in Vietnam; imported goods to be sold to means of transport of foreign companies on international routes through Vietnam’s ports and Vietnamese means of transport on international routes as prescribed by the Government

1. In common cases, necessary documents include:

a) 01 original copy of the request for import tax refund, which specifies:

a.1) The number of the declaration of imported goods on which tax is to be refunded; goods names, line numbers, quantity of goods on the customs declaration (in case of refund of part of the tax on the customs declaration); number of the declaration of exported goods (if any); number of the contract related to the imported goods on which tax is to be refunded;

a.2) The amount of import tax paid; the amount of import tax to be refunded;

a.3) Numbers of payment document if payment is made via a bank;

a.4) Information about exported goods prescribed in Article 53 of this Circular.

b) 01 photocopy of the VAT invoice;

c) In case of paper-based customs declaration, the declarant shall must submit the original declaration of exported or imported goods that are granted customs clearance as prescribed in Clause 1 Article 3 of this Circular.

2. With regard to imported goods being drinks served on international flights, necessary documents include:

a) The documents mentioned in Point a and Point c Clause 1 of this Article;

b) A note of delivery of drinks to the international flight bearing the confirmation of the customs at the airport: 01 photocopy.

3. With regard to goods imported via a major trader e.g. oil, gas, etc. that may be sold to shipping companies for sale to foreign sea-going vessels, paid import tax shall be refunded after such goods are sold to the foreign ships. Necessary documents include:

a) The documents mentioned in Clause 1 of this Article;

b) A confirmation of the quantity, value of goods bought from the major importer that are supplied for foreign ships made by the shipping company, enclosed with a list of payment documents: 01 original copy. The shipping company is legally responsible for such confirmation.

Article 119. Application for refund of import tax on goods imported for manufacturing products meant to be exported to abroad or to a free trade zone and have been actually used in the free trade zone or exported to abroad

1. In case an entity imports materials/supplies for manufacturing of goods for export or hires domestic contract manufacturers (including those in free trade zones), overseas contract manufacturers, or cooperate in manufacturing of goods for export and receive products for export, necessary documents include:

a) 01 original copy of the written request for refund of tax on materials/supplies imported for manufacturing of goods for export, which specifies:

a.1) The number of the declaration of imported goods on which tax is to be refunded; goods names, line numbers, quantity of goods on the customs declaration (in case of refund of part of the tax on the customs declaration); number of the declaration of exported goods (if any); number of the contract related to the imported or exported goods on which tax is to be refunded;

a.2) The amount of import tax paid; the amount of import tax to be refunded;

a.3) Number of payment document if payment is made via a bank;

a.4) Information about exported goods prescribed in Article 53 of this Circular.

b) In case of paper-based customs declaration, the declarant shall must submit the original declaration of exported or imported goods that are granted customs clearance as prescribed in Clause 1 Article 3 of this Circular.

2. In case ann entity imports materials/supplies to manufacture goods for sale in Vietnam, but then uses them to manufacture products for export which are then actually exported within 02 years from the registration date of the customs declaration of imported materials/supplies:

The application for tax refund is similar to that prescribed in Clause 1 of this Article.

3. In case the contract manufacturer actively imports materials/supplies (other than finished products) to perform a processing contract with a foreign entity without being required by such foreign entity:

The application for tax refund is similar to that prescribed in Clause 1 of this Article.

4. In case an entity imports materials/supplies for manufacturing certain products and then uses such products to process goods for export under a processing contract with a foreign party, necessary documents include:

a) 01 original copy of the written request for refund of tax on materials/supplies imported for manufacturing of goods for export, which specifies:

a.1) The number of the declaration of imported goods on which tax is to be refunded; goods names, line numbers, quantity of goods on the customs declaration (in case of refund of part of the tax on the customs declaration); number of the declaration of exported goods (if any); number of the contract related to the imported or exported goods on which tax is to be refunded;

a.2) The amount of import tax paid; the amount of import tax to be refunded;

a.3) The practical quantity of products that are manufactured and used by the importer to process products;

a.4) Number of payment document if payment is made via a bank;

a.5) Information about exported goods prescribed in Article 53 of this Circular.

b) In case of paper-based customs declaration, the declarant shall must submit the original declaration of exported or imported goods that are granted customs clearance as prescribed in Clause 1 Article 3 of this Circular.

5. In case an entity imports materials/supplies to manufacture products that are sold to another entity for manufacturing, processing products for export and such products have been exported, necessary documents include:

a) 01 original copy of the written request for refund of tax on materials/supplies imported for manufacturing of goods for export, which specifies:

a.1) The number of the declaration of imported goods on which tax is to be refunded; goods names, line numbers, quantity of goods on the customs declaration (in case of refund of part of the tax on the customs declaration); number of the declaration of exported goods (if any); number of the contract related to the imported or exported goods on which tax is to be refunded;

a.2) The amount of import tax paid; the amount of import tax to be refunded;

a.3) Quantity of goods sold;

a.4) Number of payment document if payment is made via a bank;

a.5) Information about exported goods prescribed in Article 53 of this Circular.

b) 01 photocopy of the VAT invoice between two entities;

c) In case of paper-based customs declaration, the declarant shall must submit the original declaration of exported or imported goods that are granted customs clearance as prescribed in Clause 1 Article 3 of this Circular.

6. In case an entity imports materials/supplies to manufacture products that are sold to another entity for export, and such products have been exported to abroad by the latter (the exporter), necessary documents include:

a) 01 original copy of the written request for refund of tax on materials/supplies imported for manufacturing of goods for export, which specifies:

a.1) The number of the declaration of imported goods on which tax is to be refunded; goods names, line numbers, quantity of goods on the customs declaration (in case of refund of part of the tax on the customs declaration); number of the declaration of exported goods (if any); number of the contract related to the imported or exported goods on which tax is to be refunded;

a.2) The amount of import tax paid; the amount of import tax to be refunded;

a.3) Quantity of goods sold to the exporter;

a.4) Number of payment document if payment is made via a bank;

a.5) Information about exported goods prescribed in Article 53 of this Circular.

b) 01 photocopy of the VAT invoice issued by the manufactuer to the exporter;

c) In case of paper-based customs declaration, the declarant shall must submit the original declaration of exported or imported goods that are granted customs clearance as prescribed in Clause 1 Article 3 of this Circular.

7. In case an entity imports materials/supplies to manufacture products that are sold to a foreign trader who requires that goods be delivered to another entity in Vietnam for manufacturing, processing products for export, necessary documents include:

a) 01 original copy of the written request for refund of tax on materials/supplies imported for manufacturing of goods for export, which specifies:

a.1) The number of declaration of imported goods used for manufacture goods that are sold to the foreign trader which is consistent with the categories and quantity of exported goods on the declaration of goods exported to the entity in Vietnam; goods names, line numbers, quantity on the customs declaration (in case of refund of part of the tax on the customs declaration); number of the customs declaration of goods exported to the entity in Vietnam; number of the contract related to the exported or imported goods on which tax is to be refunded;

a.2) The amount of import tax paid; the amount of import tax to be refunded;

a.3) Number of payment document if payment is made via a bank;

b) The commercial invoice issued by the exporter;

c) In case of paper-based customs declaration, the declarant shall must submit the original declaration of exported or imported goods that are granted customs clearance as prescribed in Clause 1 Article 3 of this Circular.

8. In case materials/supplies are imported for manufacturing goods for export and such goods have been exported to abroad but are still kept at the exporter’s overseas warehouse or in an overseas bonded warehouse or overseas transshipment port, necessary documents include:

a) 01 original copy of the written request for refund of tax on materials/supplies imported for manufacturing of goods for export, which specifies:

a.1) The number of the declaration of imported goods on which tax is to be refunded; goods names, line numbers, quantity of goods on the customs declaration (in case of refund of part of the tax on the customs declaration); number of the declaration of exported goods (if any); number of the contract related to the imported or exported goods on which tax is to be refunded;

a.2) The amount of import tax paid; the amount of import tax to be refunded;

a.3) Information about exported goods prescribed in Article 53 of this Circular.

b) The declaration of imported goods issued by the customs of the importing country which shows that the importer is the overseas warehouse of the exporter or goods are sent to an overseas bonded warehouse or overseas transshipment port: 01 photocopy;

c) A note of goods dispatch or documents proving goods are transshipped: 01 photocopy enclosed with the original for comparison;

d) In case of paper-based customs declaration, the declarant shall must submit the original declaration of exported or imported goods that are granted customs clearance as prescribed in Clause 1 Article 3 of this Circular.

9. With regard to materials/supplies imported to manufacture goods for export to free trade zones:

The application for tax refund or tax cancellation shall comply with the instructions in Clauses 1, 2, 3, 4, 5, 6, of this Article. The written request for tax refund must specify that goods are actually used in the free trade zone or have been exported from the free trade zone to abroad.

Article 120. Application for refund of tax in goods temporarily imported, goods temporarily exported, goods temporarily imported under an entrustment contract with the foreign party and then re-exported (except for goods temporarily imported or temporarily exported to participate in a fair, exhibition, product introduction; machinery, equipment, instruments temporarily imported or temporarily exported to serve a convention, seminar, scientific research, sports competition, art performance, medical examination and treatment … that are eligible for tax exemption)

1. 01 original copy of the written request for refund of import/export tax on goods temporarily imported for re-export, goods temporarily exported for re-import, or goods temporarily imported under an entrustment contract with a foreign party and then re-exported, which specifies:

a) The number of the declaration of imported goods on which tax is to be refunded; goods names, line numbers, quantity of goods on the customs declaration (in case of refund of part of the tax on the customs declaration); number of the contract related to the imported or exported goods on which tax is to be refunded;

b) The amount of import/export tax paid; the amount of import/export tax to be refunded;

c) Number of payment document if payment is made via a bank;

d) Information about exported tax prescribed in Article 53 of this Circular.

2. In case of paper-based customs declaration, the declarant shall must submit the original declaration of exported or imported goods that are granted customs clearance as prescribed in Clause 1 Article 3 of this Circular.

Article 121. Application for refund of tax on exported goods that have to be imported back to Vietnam

1. 01 original copy of the written request for refund of tax on exported goods that have to be re-imported to Vietnam, which specifies:

a) The reasons for tax refund.

a.1) If goods have to be re-imported because the foreign client refuses to receive goods or there is no recipient as informed by the shipping company, it is required to have the foreign client’s notification of or agreement on the return of goods or the shipping company’s notification that there is no recipient, which specifies the reasons, quantity, categories, etc. of goods being returned (if goods are returned by the client) as prescribed in Article 47 of Decree No. 08/2015/NĐ-CP: 01 photocopy;

a.2) In case of a force majeure event or the taxpayer finds that goods are incorrect and re-imports them, the said document is not required. However, the reasons for reimport must be specified.

b) The number of the declaration of exported goods on which tax is to be refunded; goods names, line numbers, quantity of goods on the customs declaration (in case of refund of part of the tax on the customs declaration); number of the declaration of imported goods (if any); number of the contract related to the imported or exported goods on which tax is to be refunded;

c) The amount of export tax paid; the amount of export tax to be refunded;

d) Documents proving that goods have not been used for manufacturing, processing, repair, or use overseas;

dd) Number of payment document if payment is made via a bank;

e) Information about exported goods prescribed in Article 53 of this Circular.

2. In case of paper-based customs declaration, the declarant shall must submit the original declaration of exported or imported goods that are granted customs clearance as prescribed in Clause 1 Article 3 of this Circular.

Article 122. Application for 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

1. 01 original copy of the written request for 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, which specifies:

a) The reasons for tax refund;

b) The number of the declaration of imported goods on which tax is to be refunded; goods names, line numbers, quantity of goods on the customs declaration (in case of refund of part of the tax on the customs declaration); number of the declaration of exported goods (if any); number of the contract related to the imported or exported goods on which tax is to be refunded;

c) The amount of import tax paid; the amount of import tax to be refunded;

d) Number of payment document if payment is made via a bank;

dd) Information about exported goods prescribed in Article 53 of this Circular.

2. 01 photocopy of the VAT invoice or sale invoice (in case goods are exported to a free trade zone); documents proving that export goods were previously imported (if the importer is different from the exporter);

3. In case of paper-based customs declaration, the declarant shall must submit the original declaration of exported or imported goods that are granted customs clearance as prescribed in Clause 1 Article 3 of this Circular.

Article 123. Application for refund of tax on machinery, equipment, instruments, means of transported that are permitted to be temporarily imported for re-export to execute projects of construction, installation, manufacturing

1. 01 original copy of the request for tax refund, which specifies:

a) The number of the declaration of imported goods on which tax is to be refunded; goods names, line numbers, quantity of goods on the customs declaration (in case of refund of part of the tax on the customs declaration); number of the declaration of exported goods (if any); number of the contract related to the imported or exported goods on which tax is to be refunded;

b) Paid import tax; import tax to be refunded;

c) The period over which goods are used and kept in Vietnam; ratio of depreciation and value distribution;

d) Goods are not leased or lended;

dd) Number of payment document if payment is made via a bank;

e) Information about exported goods prescribed in Article 53 of this Circular.

2. In case of paper-based customs declaration, the declarant shall must submit the original declaration of exported or imported goods that are granted customs clearance as prescribed in Clause 1 Article 3 of this Circular.

Article 124. Application for refund of tax on temporarily imported machinery, equipment, instruments that are not re-exported upon expiration of the temporary import period and instead transferred to another entity in Vietnam (the transferee), then exported from Vietnam by the transferee

1. The documents mentioned in Clause 1 Article 123 of this Circular.

2. 01 photocopy of VAT invoices or sale invoices of notes of goods dispatch given by the importer to the transferee.

3. In case of paper-based customs declaration, 01 original copy of the declaration of exported or imported goods that are granted customs clearance as prescribed in Clause 1 Article 3 of this Circular must be submitted.

1. 01 original copy of the request for tax refund, which specifies:

a) The number of the declaration of imported, exported goods on which tax is to be refunded; goods names, line numbers, quantity of goods on the customs declaration (in case of refund of part of the tax on the customs declaration);

b) The amount of import, export tax paid; the amount of import export tax to be refunded;

2. 01 photocopy of the document proving goods cannot be delivered to the consignee.

3. 01 photocopy of the decision on confiscation or destruction of goods issued by a competent authority.

4. In case of paper-based customs declaration, 01 original copy of the declaration of exported or imported goods that are granted customs clearance as prescribed in Clause 1 Article 3 of this Circular shall be submitted.

Article 126. Application for refund of import tax, export tax, and other taxes (if any) on exported or imported goods being supervised by the customs and are expropriated by a competent authority because of customs offenses

1. 01 original copy of the request for tax refund, which specifies:

a) The number of the declaration of imported, exported goods on which tax is to be refunded; goods names, line numbers, quantity of goods on the customs declaration (in case of refund of part of the tax on the customs declaration);

b) The amount of import/export tax paid; the amount of import/export tax to be refunded;

c) Number of payment documetn if payment is made via a bank;

2. 01 photocopy of the violation record.

3. 01 photocopy of the decision on expropriation of goods issued by a competent authority.

4. In case of paper-based customs declaration, the declarant shall must submit the original declaration of exported or imported goods that are granted customs clearance as prescribed in Clause 1 Article 3 of this Circular.