5 duty refund dossiers for import duty and export duty

Enterprises must prepare full dossiers and submit the request via electronic data systems in accordance with the criteria in the form in order to get the duty refund for import duty and export duty. Here are the latest duty refund dossiers for import duty and export duty.

1. The duty refund dossier for exports to be re-imported

Pursuant to Clause 2, Article 33, Decree No. 134/2016/ND-CP (amended and supplemented by Decree No. 18/2021/ND-CP), the duty refund dossier comprises:

- A written request for export duty or import duty refund for imported
goods or exported goods, sent via the custom office’s e-data processing system, made according to Form No. 01 provided in Appendix VIIa issued with the Decree 18/2021/ND-CP or a written request for export duty or import duty refund made according to Form No. 09 provided in Appendix VII to the Decree No. 134/2016/ND-CP: 1 original.

- Payment documents for imports or exports, in case of payment has been made: 1 copy.

- Import and export contracts and invoices based on the import and export contracts, in case of goods purchase and sale; the import or export entrustment contract in case of import or export entrustment (if any): 1 copy bearing.

- For goods re-imported due to the foreign client’s refusal to receive goods or to the absence of the recipient of the good as notified by the carrier, the foreign client’s notice or written agreement with the foreign client on receipt of goods back or the carrier’s notice of unavailability of goods recipient is additionally required, which must clearly state the reason, the quantity, and type of returned goods, in case of goods return by client: 1 copy.

In case of a force majeure event or in case the duty payer detects errors of goods and imports goods back, this document is not required but the duty payer shall clearly state the reason for re-import of goods in the written request for duty refund;

- Exported goods sent by Vietnamese organizations or individuals to foreign organizations or individuals via the international post or express delivery service for which the export duty has been paid but which cannot be delivered to recipients and have to be re-imported must submit the notice of failure to deliver to the recipient: 1 copy.

2. The duty refund dossier for imports subject to re-export

In accordance with Clause 2, Article 34, Decree No. 134/2016/ND-CP (a number of articles are amended and supplemented by Decree No. 18/2021/ND-CP), the duty refund dossier comprises:

The value-added invoice or sale invoice as prescribed by the law on invoices or the commercial invoice sent via the custom office’s e-data processing system, made according to Form No. 01 provided in Appendix VIIa issued with the Decree 18/2021/ND-CP or a written request for export duty or import duty refund made according to Form No. 09 provided in Appendix VII to the Decree No. 134/2016/ND-CP: 1 original.

- The value-added or sale invoice as prescribed by the law on invoices: 1 copy.

- A document on payment for imports or exports, in case of payment has been made: 1 copy.

- Import and export contracts and invoices based on the import and export contracts, in case of goods purchase and sale; the import or export entrustment contract, in case of entrusted import or export (if any): 1 copy.

- The agreement on the return of goods to the foreign party, in case of re-export to the foreign initial goods owner for imports subject to re-export overseas or export to non-tariff areas for use therein prescribed at Point a, Clause 1, Article 34, Decree No. 134/2016/ND-CP: 1 copy.

- The international post or express delivery service provider’s notice of failure to deliver goods to the recipient, for imports sent by organizations or individuals overseas to organizations or individuals in Vietnam via the international post or express delivery service for which the duty has been paid and which cannot be delivered to the recipients and are subject to re-export: 1 copy.

The seagoing vessel supply enterprise’s certification of the quantity and value of goods actually purchased from the dealer importer by the foreign seagoing vessel together with a statement of payment documents of the foreign seagoing vessel firm, for imports for which the duty has been paid and which are sold to vehicles of foreign firms operating on international routes through Vietnam and to Vietnamese vehicles operating on international routes. 1 original.

Duty refund dossiers — *5 duty refund dossiers for import duty and export duty (Illustration)*

3. Duty refund dossier for machinery, equipment, instruments, and transport vehicles of organizations and individuals permitted for temporary import for re-export

In accordance with Clause 2, Article 35, Decree No. 134/2016/ND-CP (a number of articles are amended and supplemented by Decree No. 18/2021/ND-CP), the duty refund dossier comprises:

- A written request for export duty or import duty refund for imported goods or exported goods, sent via the custom office’s e-data processing system, made according to Form No. 01 provided in Appendix VIIa issued with the Decree 18/2021/ND-CP or a written request for export duty or import duty refund made according to Form No. 09 provided in Appendix VII to the Decree No. 134/2016/ND-CP: 1 original.

A document on payment for imports or exports, in case of payment, has been made: 1 copy.

Import and export contracts and invoices based on the import and export contracts, in case of goods purchase and sale; the import or export entrustment contract, in case of entrusted import or export: 1 copy.

4. Duty refund dossier for goods imported for production and business after their products are exported

In accordance with Clause 5, Article 36, Decree No. 134/2016/ND-CP (a number of articles are amended and supplemented by Decree No. 18/2021/ND-CP), the duty refund dossier comprises:

- A written request for export duty or import duty refund for imported goods or exported goods, sent via the custom office’s e-data processing system, made according to Form No. 01 provided in Appendix VIIa issued with the Decree 18/2021/ND-CP or a written request for export duty or import duty refund made according to Form No. 09 provided in Appendix VII to the Decree No. 134/2016/ND-CP: 1 original.

- A document on payment for imports or exports, in case of payment has been made: 1 copy.

Duty payers shall declare imports to be reexported in customs declarations; and contract numbers and dates and names of goods purchasers.

A statement of duty calculation for imported materials, supplies, and components (made according to Form No. 10 in Appendix VII to Decree 134).

The refundable import duty amount for materials, supplies, and components must correspond to the quantities and types of actually imported materials, supplies, and components used for the production of actually exported products;

The processing contract signed with the foreign client (in case of import of materials, supplies, and components to produce products which are later used for processing of export products under a processing contract with a foreign party): 1 copy.

- A document proving the existence of a production facility in the territory of Vietnam; and the right to own or use machinery and equipment at the production facility suitable to materials, supplies, and components imported for goods production: 1 copy.

5. Duty refund dossier in case duty payers have paid the import or export duty but have no goods imported or exported or have imported or exported goods in a quantity smaller than that for which the import or export duty has been paid; non-refund of minimal duty amounts

Clause 18, Article 1, Decree No. 18/2021/ND-CP prescribes a duty refund dossier as follows:

A written request for export duty or import duty refund for imported goods or exported goods, sent via the custom office’s e-data processing system, made according to to Form No. 01x1 provided in Appendix VIIa issued with the Decree No. 18/2021/ND-CP or a written request for export duty or import duty refund, made according to Form No. 09 provided in Appendix VII to this Decree No. 134/2016/ND-CP: 1 original.

Here are 5 duty refund dossiers for import duty and export duty in accordance with Decree No. 134/2016/ND-CP and Decree No. 18/2021/ND-CP.