Uni 23-01-2015 - Guidance on VAT for the imported, re-exported goods

According to official letter No. 5929/TCT-CS:

0% VAT tax rate is only applied to the exported goods, services. The imported, re-exported goods are not applied to 0% VAT tax rate: the goods temporarily imported into Vietnam are not imposed on VAT , when re-exporting out of Vietnam  are not imposed on VAT, enterprises are not allowed to declare, deduct input VAT of these goods.