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Customs refund policy for imported goods for production and export
The General Department of Customs has issued a directive guiding Voltronic Power Technology Vietnam Co., Ltd. to implement the customs refund policy for imported goods for production and export purposes.
Clause 3, Article 36 of Decree 134/2026/ND-CP stipulates the basis for determining imported goods for production and business purposes that have been exported and are eligible for a refund. It states: "Organizations or individuals producing exported goods must have production facilities for those goods within the territory of Vietnam; have ownership or right to use machinery, equipment at the production facility that are suitable for the imported raw materials, supplies, components for producing exported goods.
The value or quantity of imported raw materials, supplies, components eligible for a refund is the actual value or quantity of imported raw materials, supplies, components used to produce the actual exported products. Exported products undergo customs procedures according to the type of production for export; organizations, individuals directly or indirectly import goods, export products. Taxpayers are responsible for accurately and honestly declaring on the customs declaration form regarding the exported products produced from previously imported goods.
The General Department of Customs has issued a directive on refunding import duties for production and export, source: Collected
Also, at point h of clause 2, Article 12 of Decree 134/2016/ND-CP as amended and supplemented at point 6, Article 1 of Decree 18/2021/ND-CP states: "Imported goods at the place of customs declaration for processing are exempt from import duties if the importer at the place meets the requirements at points a, b of clause 2, Article 10 of this decree. Imported goods at the place of customs declaration under a different type then the importer at the place declares, pays taxes at the tax rate and value for tax calculation of the imported goods at the time of customs declaration.
In cases where the importer at the place has paid import duties on goods for production and business, has used the imported goods for producing exported goods, and has actually exported the products abroad or to duty-free zones, they will be refunded the paid import duties according to the provisions of Article 36 of this decree.
In comparison with current regulations, when processing the export of products produced from imported goods for production and business purposes, taxpayers must declare on the export declaration form that the exported products are produced from previously imported goods.
The Customs authority responsible for receiving refund applications is responsible for verifying, determining the refund conditions for processing according to regulations.
