On 08 October 2024, the General Department of Customs issued Official Letter No. 4855/TCHQ-TXNK guiding the import tax refund policy as follows:

When carrying out procedures for exporting products manufactured from imported goods for production and business, taxpayers must declare on the export declaration that the exported products are manufactured from previously imported goods. When carrying out tax refund procedures, taxpayers must declare in detail which export products are manufactured from imported goods in which import declarations, the amount of raw materials and materials used, the actual use norms, etc. in Form No. 10, Appendix VII issued together with Decree No. 18/2021/ND-CP and submit relevant documents as prescribed as a basis for customs authorities to consider and handle import tax refund.

The declaration of information about imported goods on the export declaration has been specified in Decree No. 134/2016/ND-CP dated 01 September 2016 of the Government.

• The guidance of the General Department of Customs in Official Letter No. 5644/TCHQ-TXNK dated 23/12/2022 aims to remove difficulties for enterprises and customs authorities when declaring information in the import declaration on the export declaration in the condition that the character field for declaring information on the export declaration is still limited.