What is the newest official dispatch template for export or import duty refund claim in Vietnam?

What is the newest official dispatch template for export or import duty refund claim in Vietnam?

The newest official dispatch template for export or import duty refund claim is Form No. 09 issued along with Decree 18/2021/ND-CP.

Download the newest official dispatch template for export or import duty refund claim: Here

What is the newest official dispatch template for export or import duty refund claim in Vietnam? (Image from the Internet)

What are the cases of refund of export and import duties in Vietnam?

Under Article 19 of the Export and Import Tax Law 2016, the cases of refund of export and import duties in Vietnam incldue:

- Any taxpayer who has paid export duty or import duty but has no exports or imports, or the quantity of exports or imports is smaller than the quantity on which duty is paid; (1)

- Any taxpayer who has paid export duty but the exports has to be re-imported shall receive a refund of export duty and does not have to pay import duty; (2)

- Any taxpayer who has paid import duty but the imports has to be re-exported shall receive a refund of import duty and does not have to pay export duty; (3)

- Any taxpayer who has paid tax on goods imported to serve manufacture or business operation and they have been used for manufacture of exports and the products are already exported;

- Any taxpayer who has paid tax on machinery, equipment, tools, vehicles of organizations and individuals that are permitted to be temporarily imported for re-export, except for those rented to execute investment projects, construction and installation, manufacture, when they are re-exported to abroad or exported to a free trade zone.

The amount of import duty refunded depends on the remaining value of goods when they are re-exported according to the period of time over which they are used or stay in Vietnam. If the goods are no longer usable, import duty shall not be refunded.

Tax shall not be refunded if the refundable amount is below the minimum level specified by the Government.

* Tax on goods specified in (1), (2), (3) shall be refunded if such goods have not been used or undergone working or processing.

What are the imports to be re-exported of which paid duties shall be refunded and export duties thereon shall be exempt in Vietnam?

According to Clause 1, Article 34 of Decree 134/2016/ND-CP, paid import duties on the following imports to be re-exported shall be refunded and export duties thereon shall be exempt:

- Imports that have to be re-exported to a foreign country or exported into a free trade zone for consumption therein.

The re-export of goods must be done by the initial importer or a person authorized by the initial importer;

- 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;

- 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;

- Imports on which import duties have been paid and that are re-exported while they are retained at checkpoint depot under customs supervision.

The taxpayer shall provide truthful information about the imported goods, the number and date of the sale contract and the buyer’s name on the export declaration.

The customs authority shall verify information provided by the taxpayer and specify the result to serve the refund of duties.

What are the exports to be re-imported of which paid duties shall be refunded and import duties thereon shall be exempt in Vietnam?

According to Clause 1, Article 33 of Decree 134/2016/ND-CP, paid duties on the following exports to be re-imported shall be refunded and import duties thereon shall be exempt:

- Goods that have been exported but have to be re-imported into Vietnam;

- Goods 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.

The taxpayer shall provide truthful information about the exported goods, the number and date of the sale contract (if any) and the buyer’s name on the import declaration.

The customs authority shall verify information provided by the taxpayer and specify the result to serve the refund of duties.