{"id":5063,"date":"2026-03-13T09:07:28","date_gmt":"2026-03-13T02:07:28","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=5063"},"modified":"2026-03-13T09:07:28","modified_gmt":"2026-03-13T02:07:28","slug":"thoi-han-nop-ho-so-hoan-thue-xuat-nhap-khau","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/thoi-han-nop-ho-so-hoan-thue-xuat-nhap-khau\/","title":{"rendered":"Instructions on procedures and deadlines for submitting import and export tax refund applications."},"content":{"rendered":"

The deadline for filing import and export tax refund applications is a crucial legal milestone that every chief accountant and business must pay special attention to in order to protect their financial interests. Understanding tax refund regulations not only helps businesses recover overpaid or incorrectly paid amounts but also reflects professional tax risk management capabilities in the context of increasingly stringent customs regulations.<\/span><\/p>\n

Every year, thousands of businesses receive substantial tax refunds, contributing significantly to the replenishment of crucial business capital. However, delays in submitting import\/export tax refund applications or errors in documentation can lead to rejection, causing substantial losses for businesses. This article by MAN \u2013 Master Accountant Network will systematize the process accordingly. <\/span>Tax Administration Law No. 38\/2019\/QH14<\/span><\/a> and <\/span>Decree 18\/2021\/ND-CP<\/span><\/a>.<\/span><\/p>\n

Legal basis and conditions for import and export tax refunds.<\/b><\/h2>\n

Before learning about the deadline for submitting import and export tax refund applications, businesses need to clearly identify which category they fall under that is eligible for a tax refund according to Article 19 of the 2016 Law on Export and Import Taxes. Correctly identifying the eligible category is the first step in ensuring that the application is quickly accepted by the Customs authorities.<\/span><\/p>\n

Most current tax refund cases focus on goods that are not actually imported or exported, re-exported goods, or raw materials for the production of export goods. Each case requires strict requirements regarding the condition of the goods (unused) and a transparent accounting system to facilitate post-audit procedures.<\/span><\/p>\n

Common cases eligible for tax refunds<\/b><\/h3>\n

There are five main groups of subjects for whom tax refunds are clearly stipulated by law. First, those who have paid taxes but do not possess actual goods or whose quantity is less than declared. Second, those whose exported goods must be re-imported into Vietnam. Third, those whose imported goods must be re-exported back to the foreign consignor or exported to a third country.<\/span><\/p>\n

Fourthly, there are goods imported for production and business purposes but subsequently used in the production of export goods and subsequently exported as finished products. Finally, there are equipment and machinery belonging to individuals or organizations that are temporarily imported and re-exported to serve construction projects or building works under license.<\/span><\/p>\n

Note regarding refund value and minimum amount<\/b><\/h3>\n

Businesses should note that the amount of import tax refunded will be calculated based on the remaining usable value of the goods. If the goods have reached the end of their usable value upon re-export, the tax authorities will not refund the amount paid. This requires the accounting department to closely monitor depreciation and the actual storage time of the goods.<\/span><\/p>\n

In addition, the government stipulates a minimum tax amount required for tax refund procedures. If the refund amount falls below this level, the Customs agency will not accept the application for processing in order to optimize administrative costs. Therefore, businesses need to carefully calculate the amount before submitting their application within the deadline for import and export tax refund applications.<\/span><\/p>\n

The most detailed regulations on the deadline for submitting import and export tax refund applications.<\/b><\/h2>\n
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The most detailed regulations on the deadline for submitting import and export tax refund applications.<\/figcaption><\/figure>\n

Based on the current Tax Administration Law, the deadline for submitting import and export tax refund applications is classified based on the nature of the application and the type of business. Correctly identifying the type of application (Refund first, audit later or Audit first, refund later) will directly affect the speed of cash recovery for the entity.<\/span><\/p>\n

Below is a summary of processing times that businesses need to be aware of:<\/span><\/p>\n\n\n\n\n\n\n
Summary table of regulations regarding the deadlines for submitting import and export tax refund applications in the most detailed way.<\/b><\/caption>\n
Type of document\/Subject<\/b><\/td>\nProcessing time of the Tax Authority<\/b><\/td>\nLegal regulations<\/b><\/td>\n<\/tr>\n
This file is eligible for a tax refund.<\/span><\/td>\nNo later than 6 working days<\/span><\/td>\nTax Administration Law 2019<\/span><\/td>\n<\/tr>\n
The file is subject to tax refund audit.<\/span><\/td>\nNo later than 40 days from the date of receipt<\/span><\/td>\nDecree 126\/2020\/ND-CP<\/span><\/td>\n<\/tr>\n
Authorized Economic Operators (AEOs)<\/span><\/td>\nNo more than 1 working day<\/span><\/td>\nCircular 72\/2015\/TT-BTC<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Deadline for submitting import and export tax refund applications for early refunds.<\/b><\/h3>\n

For businesses with a good history of legal compliance, applications will be classified under the "refund first, audit later" category. In this case, the deadline for submitting import\/export tax refund applications and receiving payment is very quick, only 6 working days from the date of notification of receipt of a valid application from the customs authority.<\/span><\/p>\n

To qualify for this incentive, businesses need to ensure a complete and accurate set of documents, free from errors in HS codes, taxable value, or bank payment documents. This is a key objective that professional tax consulting services at MAN often aim for to help clients optimize their working capital.<\/span><\/p>\n

Processing time for pre-refund audit applications.<\/b><\/h3>\n

High-risk applications or businesses claiming tax refunds for the first time are often subject to prior inspection. In such cases, the deadline for submitting import\/export tax refund applications for assessment can be extended up to 40 days. During this period, customs authorities may visit the production facility to verify capacity and production standards.<\/span><\/p>\n

Businesses need to be prepared to provide explanations regarding raw materials, production processes, and warehousing. Failure to provide these explanations within the deadline for submitting import\/export tax refund applications may result in the application being suspended or rejected, seriously impacting the company's financial plans.<\/span><\/p>\n

Required documents for tax refund applications, specific to each case.<\/b><\/h2>\n
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Deadline for submitting import\/export tax refund applications: Required documents for tax refund applications in specific cases.<\/figcaption><\/figure>\n

To ensure that the deadline for submitting import and export tax refund applications is not missed, businesses need to prepare a "correct and complete" set of documents from the outset. Depending on the specific case, the required documents will vary, and accountants need to be aware of this to avoid having their applications rejected multiple times.<\/span><\/p>\n

Below are the required documents according to Decree 18\/2021\/ND-CP:<\/span><\/p>\n

Imported goods for export production (SXXK)<\/b><\/h3>\n

For imported goods for export processing, the most important document is the Raw Material Tax Calculation Report according to Form No. 10, Appendix VII. Businesses must also provide bank payment documents, import\/export contracts, and documents proving the legality of the production facility in Vietnam for the tax authorities to verify.<\/span><\/p>\n

Proving ownership of machinery and equipment suitable for imported raw materials is a mandatory requirement. Without this documentation, even if submitted within the deadline for import\/export tax refund applications, the Customs authorities will refuse to process the claim due to doubts about the authenticity of the company's production activities.<\/span><\/p>\n

Re-export\/re-import goods group<\/b><\/h3>\n

In cases where defective goods must be re-exported or customers refuse to accept them and re-import them, businesses need a written agreement from their foreign partner to return the goods. This is the most important evidence to convince the tax authorities to process the refund. All documents must be standardized and submitted within the deadline for filing import\/export tax refund applications.<\/span><\/p>\n

If goods are shipped via express delivery service, a confirmation of failed delivery from the postal service is required. Thorough preparation helps businesses avoid delays in filing complaints or requesting tax refunds, as stipulated by the current Tax Administration Law regarding re-exported goods.<\/span><\/p>\n

The step-by-step process for claiming import\/export tax refunds.<\/b><\/h2>\n

After understanding the deadlines for submitting import and export tax refund applications, businesses follow these three standardized steps:<\/span><\/p>\n