Uni 03-08-2026 - VAT on goods temporarily imported and re-exported

Official letter19280/CHQ-NVTHQ regarding the VAT policy for goods temporarily imported and re-exported as follows:

Based on the above regulations, imported goods used for production, business, and consumption in Vietnam are subject to Value Added Tax (VAT), except for cases exempt from VAT as stipulated in Article 5 of the VAT Law No. 48/2024/QH15. For goods that have been exported but returned by foreign countries:

(i) If the goods are re-imported under the temporary import-re-export scheme, complying with customs law, commercial law, and foreign trade management law, and falling under the provisions of Clause 20, Article 5 of the VAT Law No. 48/2024/QH15 and Clause 12, Article 4 of Decree No. 181/2025/ND-CP, then they are exempt from VAT.

 

(ii) If the re-imported goods do not fall under the temporary import-re-export scheme, VAT declaration and payment shall be made in accordance with the VAT law and its implementing regulations.

 

(iii) For goods that are products of crops, planted forests, livestock, aquaculture, or fishing that have not been processed into other products or have only undergone ordinary preliminary processing at the import stage, the provisions of Clause 1, Article 5 of the Value Added Tax Law No. 48/2024/QH15, as amended and supplemented by Law No. 149/2025/QH15, and Clause 1, Article 4 of Decree No. 181/2025/ND-CP shall apply.