Customs procedures for goods that have been imported but must be returned to foreign customers, re-exported to a third country or re-exported into a non-tariff zone

– Authority or competent person authorized or decentralized to implement (if any): None

– Agency directly implementing administrative procedures: Customs Branch.

– Coordinating agency (if any): None

– Law on Electronic Transactions No. 51/2005/QH11 dated November 29, 2005.

– Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and implementing measures for a number of articles of the Customs Law on customs procedures, inspection, supervision and control custom.

– Decree No. 27/2007/ND-CP dated February 23, 2007 of the Government on electronic transactions in financial activities.

– Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance regulating customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods.

– Circular No. 172/2010/TT-BTC dated November 2, 2010 of the Ministry of Finance promulgating regulations on collection rates, collection, payment, management and use of fees and charges in the field of Customs.

Step 2: The customs authority decides to clear the goods declaration.

a) Export goods declaration;

b) Document accepting the return of goods from the foreign goods owner (if the exported goods are returned to the goods owner who sold this batch of goods): submit 01 photocopy;

c) Decision on forced re-export of the competent authority (if any): 01 photocopy.