On May 17 and May 28, 2018, the General Department of Vietnam Customs released two official letters regarding import duty refunding.
The first official letter specifies that in case a company imports raw materials, supplies for production of goods for export but it sells products to other enterprises for further production and export, it fails to meet the conditions for duty exemption, duty refund for raw materials according to Article 12, Article 36 of Decree No. 134/2016/ND-CP.
The second official letter specifies that import duty refund applicable to goods which are imported for manufacture or business operation and eventually used for manufacture of goods for export and the products have been exported abroad or exported to non-tariff zones according to Clause 1 Article 36 of Decree No. 134/2016/ND-CP. Therefore, with regard to goods which are imported for business operation but eventually used for manufacture of goods for export, import duty shall not be refunded.
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