Regulations on Special Consumption Tax Refund

Article 8 of the 2008 Special Consumption Tax Law and Decree 108/2015/ND-CP on tax refunds stipulate the following:

For goods temporarily imported and re-exported as stipulated in point a, clause 1, Article 8 of the Law on Special Consumption Tax, these include:

a) Imported goods that have paid excise tax but are still stored in warehouses or yards at the border and are under the supervision of the Customs authorities may be re-exported abroad;

b) Imported goods on which excise tax has been paid for delivery or sale to foreign countries through agents in Vietnam; imported goods for sale to foreign-owned vehicles on routes through Vietnamese ports or to Vietnamese vehicles on international transport routes as prescribed by law.

c) Goods temporarily imported for re-export under the temporary import-re-export business method will be refunded the excise tax paid corresponding to the actual quantity of goods re-exported upon re-export;

d) Imported goods that have paid excise tax but are re-exported abroad shall be refunded the excise tax paid on the goods returned to the foreign country;”

• In the case of goods temporarily imported for re-export, if the goods are actually re-exported within the tax payment deadline stipulated by the law on export and import taxes, then no special consumption tax corresponding to the quantity of goods actually re-exported is required.
• Goods that are imported raw materials for the production and processing of export goods are eligible for a refund of the excise tax paid corresponding to the amount of raw materials actually used to produce the exported goods.
• Excise tax refunds may be granted based on decisions of competent authorities as prescribed by law; under international treaties to which the Socialist Republic of Vietnam is a signatory; or in cases where the amount of excise tax paid exceeds the amount of excise tax payable as prescribed by law.