Uni 08-07-2021 Temporary import, re-export

Official letter 5112/CTHDU -THHT Regarding tax policy for goods temporarily imported, re-exported:

In case, the Company has exported goods and has met the conditions and procedures for the export goods to apply the tax rate of 0%, but due to damage, they must temporarily import them back into Vietnam for repair and then re-export them. Foreigners are in the case of temporary import for re-export for repair and warranty purposes. If the value of temporarily imported goods for repair is equal to the value of exported goods after the repair is completed, the Company will not declare an increase/decrease in revenue when importing goods and returning goods.