Currently, many enterprises often face difficulties in re-importing with exported commodities due to many complicated procedures. Re-import goods need to pay taxes? What documents should be prepared for re-importation procedure?

With many years of experience in consulting and handling customs procedures, SME Logistics will provide the necessary information and procedures based on the issued legal documents.

Base on Decree No.08/2015/ND-CP of the government providing specific provisions and guidance on enforcement of the customs law on customs procedures, examination, supervision and control procedures:

Article 47. Customs procedures for reimportation of exported commodities
1. Reimportation of commodities that have been exported but returned (hereinafter referred to as reimportation of returned commodities) shall be carried out to serve the following purposes:
a) Repair or recycling (commonly called recycling), and then re-exportation;
b) Domestic consumption;
c) Destruction in Vietnam (not applicable to those that are produced under the contract manufacturing arrangement with foreign merchants);
d) Re-exportation required by foreign partners.

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2. Customs documentation to be submitted:
a) Customs declaration for imported commodities;
b) Transport documents, if cargos are conveyed by means of sea, air or rail transports: 01 copy;
c) Written notification of returned commodities sent by foreign parties, or of those returned commodities that is unclaimed: 01 copy.
3. Customs procedures shall conform to regulations laid down in Section 5 hereof (exclusive of import permit or written notification of the result of specialized examination).
4. Customs authorities shall not levy taxes on re-imported commodities as stipulated in Clause 1 of this Article if customs declarants submit sufficient documents proving that tax exemption is applicable to these commodities at the time of completing required re-import customs formalities in accordance with legal regulations.
5. With regard to commodities that are re-imported for recycling, the recycling time limit must be registered with customs authorities but be restricted to fewer than 275 days as from the date of re-importation; customs declarants have yet to pay taxes within this time limit. In case such commodities have not been re-exported within the registered time limit, legal regulations enshrined in the law on taxation shall be applied.
6. Procedures for re-exportation of recycled commodities shall conform to regulations laid down in Section 5 hereof.
Base on Article 19 Law No. 107/2016/QH13 On Import Duty and Export Duty:

Article 19. Duty refund

1. Cases in which duty shall be refunded:
b/ A duty payer who has paid an export duty but then has to re-import the exported goods shall be refunded the export duty and not required to pay import duty;
2. Duty shall be refunded for goods prescribed at Points a, b and c, Clause 1 of this Article if they have not yet been used or processed.
3. The duty refund procedures must comply with the law on tax administration.

Thus, in case of unused, or processed goods, the company is entitled to export tax refund and does not have to pay import tax upon re-importation. Commodities that the company has exported for re-importation are not included in the List of banned goods from importation or subject to conditional import and therefore are allowed to be re-imported to be repaired for domestic sales without a permit.
Enterprises should refer to the above provisions for implementation. In case of any problems, it is necessary to contact the Customs Sub-department where the declaration is expected to be registered for specific instructions. Hopefully, the above article has provided you with useful information, reducing concerns about re-importing exported commodities for enterprises. For more detailed about, please contact:
SME Logistics
• Head office address: Floor 3, 39A Ngo Quyen, Hoan Kiem, Hanoi
• Phone: 024-2220-6123
• Website: https://www.smelogistics.vn/