Vietnam: How is the application form for import and export tax refund? What is the dossier of import tax refund for exported goods subject to re-export?
How is the application form for import and export tax refund regulated in Vietnam?
Currently, the form of application for import and export tax refund is specified in Form No. 09 of Appendix VII issued together with Decree 18/2021/ND-CP, specifically as follows:
Download the import and export tax refund request form: here
Vietnam: How is the application form for import and export tax refund? What is the dossier of import tax refund for exported goods subject to re-export?
What does the export tax refund dossier for exported goods subject to re-import include in Vietnam?
Pursuant to Clause 2, Article 33 of Decree 134/2016/ND-CP (amended by Article 1 of Decree 18/2021/ND-CP) stipulating that export tax refund dossiers for exported goods subject to re-import include
- A letter requesting a refund of export tax or import tax for exported or imported goods sent through the electronic data processing system of the customs authority according to the information criteria in Form No. 01 of Appendix VIIa or a letter requesting a refund of export tax, imported according to Form No. 09 of Appendix VII issued together with this Decree: 01 original copy.
- Payment documents for imported and exported goods in case of payment: 01 copy
- Export and import contracts and invoices under export and import contracts in case of buying and selling goods; export and import trust contract if it is a form of export or entrusted import (if any): 01 copy
- For goods that must be re-imported due to the refusal of the foreign customer to receive the goods or the absence of a consignee according to the notice of the carrier, there must be an additional notice of the foreign customer or a written agreement with the foreign customer on the receipt of the goods or a written notice of the carrier about the absence of a consignee stated Clear reasons, quantity and types of goods returned in case of goods returned by customers: 01 copy
In case due to force majeure reasons or the taxpayer finds the goods in error or imports them back, this document must not be included but must clearly state the reasons for importing the returned goods in the letter of request for tax refund;
- For imported and exported goods mentioned at Point b, Clause 1 of this Article, a written notice of the international postal enterprise and courier service must be submitted about the failure to deliver to the recipient: 01 copy
What does the import tax refund dossier for exported goods subject to re-export include in Vietnam?
Pursuant to Clause 2, Article 34 of Decree 134/2016/ND-CP (amended by Article 1 of Decree 18/2021/ND-CP) stipulating that export tax refund dossiers for exported goods subject to re-import include
- Form 09 in Appendix VII enclosed herewith;
- The VAT invoice or sales invoice prescribed by regulations of law on invoices or commercial invoice: 01 photocopy;
- 01 certified true copy of the document proving payment for the exports or imports (if paid);
- 01 certified true copy of the export/import contract and invoices enclosed therein or the export/import mandate contract, as the case may be;
- 01 certified true copy of the agreement on return of the imports to the initial foreign exporter in the case specified in Point a Clause 1 of this Article;
- In case of imports mentioned in Point b Clause 1 of this Article, 01 certified true copy of the notice of failed delivery issued by the postal service provider or international express delivery service provider;
- In case of imports mentioned in Point c Clause 1 of this Article, a confirmation of quantity and value of purchased goods for foreign ships issued by the ship provider and documents proving payment to foreign shipping companies.
Thư Viện Pháp Luật
