Official letter 10193 / TCHQ - TXNL on import tax and value added tax (VAT)
of materials imported for discarded export goods was issued on October
28, 2016.
When imported or imported materials are discarded as follows, (1) sales
are sluggish ② imported materials are inappropriate ③ processed and manufactured
export goods but returned and discarded in Vietnam, the import tax on imported
materials does not fall under the item subject to refund or exemption.
Companies need to pay import tax even if they receive tax refund or tax
exemption treatment.
On the other hand, because it is not subject to VAT, companies don’t need
to pay VAT declaration.