Re-import of exported goods: Is import tax required?

Based on the provisions stipulated in Clause 1, Article 47 of Decree 08/2015/ND-CP, the forms of re-importing exported goods that have been returned (hereinafter referred to as re-importation of returned goods) include:

- Re-importation of returned goods for repair, reprocessing (collectively referred to as recycling), and subsequent re-export;

- Re-importation of returned goods for domestic consumption;

- Re-importation of returned goods for destruction in Vietnam (not applicable to goods processed for foreign traders);

- Re-importation of returned goods for re-export to another foreign partner.

According to Clause 4 of this Article, customs authorities do not collect taxes on the re-imported goods mentioned above if, at the time of re-importation procedures, the customs declarant submits a complete tax-free dossier as prescribed.

Based on the information you provided, your company re-imports household goods that were exported to Indonesia but returned for domestic consumption. In accordance with the above provisions, when carrying out the re-importation procedures in Vietnam, your company is not subject to import tax provided that you submit a complete tax-free dossier during the customs procedures.

To be specific, the dossier includes:

- Import goods customs declaration form;

- Transportation documents in the case of goods transported by sea, air, or rail: submit 01 photocopy;

- A document from the foreign party notifying the return of goods or a document from the shipping company/agent notifying that there is no consignee: submit 01 photocopy.

Your company should comply with the above regulations to complete the tax-free procedures when re-importing goods into Vietnam.

Sincerely!