VAT refund for imported goods and then re-exporting to a third country

General Department of Vietnam Customs issued official letter no. 3005/TCHQ-TXNK guiding on handling VAT for imported goods and then re-exporting to a third country.

In this regard, the General Department of Customs has the following opinions:

1.For export declarations registered before July 1, 2016:

Pursuant to :

Clause 13, Article 1 of Law No. 21/2012 / QH13 of November 20, 2012 of the National Assembly amending and supplementing a number of articles of the Law on Tax Administration;

Clause 1, Article 29 of Decree No. 83/2013 / ND-CP dated July 22, 2013 of the Government detailing the implementation of a number of articles of the Law on Tax Administration and the Law amending and supplementing a number of articles of the Law Tax Administration;

Clause 1 Article 49 Circular No. 38/2015 / TT-BTC dated March 25, 2015 of the Ministry of Finance regulating customs procedures; customs inspection and supervision; export tax, import tax and tax administration for imported and exported goods,

Customs authorities will handle overpaid VAT in accordance with regulations for Imported goods then re-exported to a third country if the export declaration is registered before July 1, 2016,

2.For registered export declaration from July 1, 2016 to February 1, 2018:

Pursuant to Clause 3, Article 1 of the Law amending and supplementing a number of articles of the VAT Law, the Law on Special Consumption Tax and Law on Tax Administration No. 106/2016 / QH13;

Pursuant to Clause 3, Article 1 of Circular No. 130/2016 / TT-BTC of August 12, 2016 of the Ministry of Finance;

If an enterprise has paid VAT on imported goods and then re-exported to a third country, the export declaration has been registered from July 1, 2016 to February 1, 2018, such VAT shall not be refunded. Such VAT amount shall make declaration and deduction according to the provisions of Clause 3, Article 1 of Circular No. 130/2016 / TT-BTC of the Ministry of Finance.

Quang Tri Customs Department is requested to instruct enterprises to contact tax authorities for instructions on implementation.

3.For registered export declarations from February 1, 2018:

Pursuant to Article 47 of the Law on Tax Administration No. 78/2006 / QH11, which was amended and supplemented in Clause 13, Article 1 of Law No. 21/2012 / QH13;

Pursuant to Clause 2, Article 1 of Decree No. 146/2017 / ND-CP dated December 15, 2017 of the Government;

Pursuant to Clause 64, Article 1 of Circular No. 39/2018 / TT-BTC of April 20, 2018 of the Ministry of Finance amending and supplementing Article 131 of Circular No. 38/2015 / TT-BTC of March 25, 2015 of The financial.

If an enterprise has paid VAT on imported goods and then re-exported it to a third country, the export declaration has been registered since February 1, 2018, the customs office shall handle the overpaid VAT according to regulations.

The General Department of Customs informs the Quang Tri Customs Department to know and implement.

Leave a Reply

Your email address will not be published.