According to regulations, the processed products that are imported and then processed in Vietnam for export are not subject to an import tax refund. The country’s top customs regulator cites Article 19 of the Law on Import and Export Duty as saying that cases of tax refund are below: Any taxpayer who has paid export duty or import duty but has no exports or imports, or the number of exports or imports is smaller than the quantity on which duty is paid; Any taxpayer who has paid export duty but the exports have to be re-imported will receive a refund of export duty...
