What is the official dispatch template for tax refund claim for re-imported exports in Vietnam?

What is the official dispatch template for tax refund claim for re-imported exports in Vietnam?

The official dispatch template for tax refund claim for re-imported exports is Form No. 09 in Decree 18/2021/ND-CP.

Download the official dispatch template for tax refund claim for re-imported exports: Here

What is the official dispatch template for tax refund claim for re-imported exports in Vietnam? (Image from the Internet)

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.

What does the tax refund claim for re-imported exports in Vietnam include?

According to Clause 2, Article 33 of Decree 134/2016/ND-CP amended by Clause 18, Article 1 of Decree 18/2021/ND-CP and Point d, Clause 20, Article 1 of Decree 18/2021/ND-CP, the tax refund claim for re-imported exports includes:

- Official Dispatch requesting a refund of export or import duty for exports and imports sent via the customs authority's electronic data processing system according to the information criteria of Form No. 01 Annex 7a or an official dispatch requesting an export or import duty refund according to Form No. 09 Annex 7 issued together with Decree 18/2021/ND-CP: 01 original copy.

- Payment voucher for exports and imports in cases of payment: 01 copy.

- Export, import contract and invoice under the export, import contract in the case of purchase and sale of goods; entrustment export, import contract if it is in the form of entrusted export, import (if any): 01 copy.

- For goods re-imported due to refusal by foreign customers or not received by anyone as notified by the carrier, an additional notice from the foreign customer or an agreement document with the foreign customer about re-importation of goods or a notice document from the carrier about no one receiving the goods, specifying the reason, quantity, and type of returned goods in case the goods are returned by the customer: 01 copy.

In case of force majeure or the taxpayer discovers the goods have defects and re-imports them, there is no need for this document, but the reason for re-importation must be clearly stated in the official dispatch requesting a tax refund;

- For exports and imports as stated in point b, clause 1, article 33 of Decree 134/2016/ND-CP, an additional notice document from the postal service or international express delivery company about the undeclared delivery: 01 copy.

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.