Import tax refund is an important financial policy to support businesses to reduce costs, improve cash flow and ensure legal compliance in international trade activities. From imported goods that are not used, returned, re-exported to aid goods, each case has its own tax refund regulations with specific conditions and implementation procedures. This article will help businesses understand the content they need to know when completing tax refund procedures with customs authorities.
What is import tax refund?
According to the Law on Tax Administration and Decree 134/2016/ND-CP (amended by Decree 18/2021/ND-CP), import tax refund is the State's refund of part or all of the tax amount paid on imported and exported goods in cases that meet the conditions as prescribed.
Tax refunds can be applied to import or export taxes depending on each specific case. This is an important financial policy that helps reduce cost burdens and increase competitiveness for import-export businesses.
Cases of import tax refund in 2025
Goods imported and then re-exported
Enterprises that import goods but do not use them or do not meet technical requirements, then re-export them in their original condition, will be refunded the import tax paid. The goods must be in their original packaging, unused, and re-exported within the prescribed time limit.
Imported goods returned to the exporter
In case imported goods are not in accordance with the contract, are of poor quality, expired, etc. and are returned to the exporting country, the enterprise will be refunded tax if it provides sufficient return documents and a legitimate reason.
Imported goods but not used domestically
When a business imports tax-exempt goods but no longer uses them due to project cancellation or change, the goods are still in their original condition and have not been consumed domestically, they can be refunded.
Imported goods for processing, then re-exported in full
Enterprises undertake processing for foreign partners, import raw materials for production and re-export finished products abroad. In this case, import tax on raw materials is refunded if the documents and processing contract are complete and valid.
Non-refundable aid goods, serving social security or humanitarian purposes
Imported goods under humanitarian aid programs and non-refundable ODA projects, if eligible and confirmed by competent authorities, will be refunded or exempted from import tax.
Conditions for import tax refund according to current regulations
To get a tax refund, businesses need to meet the following conditions:
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Tax refund applications must be submitted within 1 year from the date of re-export, return of goods or confirmation of aid.
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Goods must be unused and in original condition at the time of re-export or return.
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Have a complete set of documents: customs declaration, commercial contract, invoice, bill of lading, payment documents and documents proving the reason for tax refund.
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Payment documents must be made through the bank in accordance with regulations.
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In case of tax refund due to aid, there must be approval decision and confirmation from competent authority.
Import and export tax refund process in 2025
To get a refund of import and export taxes, businesses need to follow the correct working process with customs authorities. Below are the steps to make a tax refund according to the latest regulations in 2025:
| Step | Content of implementation |
|---|---|
| 1 | Enterprises prepare complete tax refund documents according to current legal regulations. |
| 2 | Submit documents at the customs office where export or import procedures were carried out. |
| 3 | Customs authorities receive the documents, check their validity and may verify the facts if necessary. |
| 4 | Decide whether to refund or not to refund within 15 working days from the date of receiving complete and valid documents. |
| 5 | If the application is approved, the tax refund will be transferred to the business account registered with the State Treasury. |
Real life example of import tax refund
Case 1: Enterprise A imports 100 tons of steel for domestic production. However, due to a change in plans, only 70 tons are used, the remaining 30 tons are re-exported abroad within 6 months from the date of import. Based on the provisions of the Law on Tax Administration and valid tax refund dossiers, the enterprise is refunded all import tax paid for the re-exported goods.
Case 2: Company B receives a batch of medical equipment from an international organization under a non-refundable aid program approved by the Vietnamese Government. With full confirmation from the Ministry of Finance and relevant authorities, all import taxes are exempted under the preferential policy, and will be refunded if the enterprise has paid the provisional tax in advance during the customs clearance process.
Notes when refunding import tax
During the tax refund process, businesses need to pay special attention to the accuracy and completeness of the dossier. Incorrect declaration of HS codes can lead to incorrect tax rates, directly affecting the right to a tax refund. If documents such as a certificate of origin (C/O) are missing or payment methods are used that are not in accordance with regulations, customs authorities can completely reject the tax refund dossier.
In addition, businesses are required to fully store commercial invoices, bills of lading, contracts and payment documents to serve post-clearance inspections and audits. Late submission of documents as prescribed by the Law on Tax Administration may also cause businesses to lose the right to tax refunds, even if the goods meet all the requirements. Therefore, monitoring progress and updating new legal regulations are mandatory factors to avoid unnecessary risks.
Conclusion and recommendations for businesses
Import-export tax refund is an important financial policy that helps businesses save costs, improve operational efficiency and ensure compliance with the law. However, to receive a correct and complete tax refund, businesses need to understand the regulations, identify the correct product codes, and prepare complete and timely documents.
In case you encounter difficulties in processing tax refund applications, verifying conditions or need support with declaration procedures, you can refer to Auditing services at MAN for advice and support throughout the import and export process.
