Official Letter No. 25426/CHQ-NVTHQ dated September 22, 2025 of the Ministry of Finance regarding Value-Added Tax (VAT) on exported goods returned by foreign parties:

by KMC Consulting Company Limited

  • Pursuant to Article 3 of the VAT Law No. 48/2024/QH15;
  • Pursuant to Article 5 of the VAT Law No. 48/2024/QH15 and Article 4 of Decree No. 181/2025/ND-CP;

Based on the above provisions:
From July 1, 2025, exported goods that are returned by foreign parties, upon re-importation, shall be subject to VAT in accordance with Article 3 of VAT Law No. 48/2024/QH15.

For more detailed information about this or related Tax Advisory, please don't hesitate to contact us.
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