TO REFUND OVERPAID DUTY REFUND WITHIN 5 DAYS
The procedures for tax exemption, tax reduction, tax fund, tax cancellation, overpaid taxes associated with exported and imported goods is issued with the Decision No. 1919/QD-TCHQ of the General Department of Customs.
On refund of overpaid duties, this Decision prescribes that within 05 working days from the date on which a claim for refund of overpaid duties filed by a taxpayer is received, the customs authority shall issue a decision on refund of overpaid duties. In case of ineligibility for refund of overpaid duties, the customs authority shall give a notification to the taxpayer.
After issuing such a decision on refund of overpaid duties, the customs authority may undertake an inspection visit to the taxpayer’s premises, if necessary, in conformity with procedures for post-customs clearance inspections.
Also in accordance with this Decision, export duty cancellation associated with imported goods to be returned abroad, re-exported to a third country, re-exported to free trade zone; import duty cancellation associated with exported goods to be returned to Vietnam.
This Decision is issued on June 28, 2018 and takes effect on July 12, 2018.
