On 6th March 2024, The General Department of Customs has issued Official Letter 927/TCHQ-TXNK related to taxes on goods temporarily imported for re-export for warranty, repair.
Based on serial number 19 Type code table and issued instructions for use attached to Decision No. 1357/QĐ-TCHQ dated May 18, 2021 of the Director General of The General Department of Customs, Type code G13-Temporary import under tax exemption for use in case of: Goods temporarily imported for warranty, repair or replacement; Re-imported goods of various types of business export, export of processed products, export of products manufactured for export, export of products of export processing enterprises, export of other goods that are returned for repair, recycling and then re-exported back to customers or re-exported to a third country or into Non-tariff zones.
Based on the above regulations and instructions, in case of re-importing goods which are exported for repair and recycling under the warranty conditions of the sales contract and then re-exported back to the foreign customer (original buyer) is subject to tax exemption. Customs authorities handle tax exemption during customs clearance. Enterprises declare type code G13-Temporary import under tax exemption with the tax-free code on the customs declaration.
In case an enterprise has paid import tax for tax-exempt goods, the paid import tax amount will be handled according to the regulations on handling overpaid tax in Article 60 of the Law on Tax Administration No. 38/2019/QH14.