Business establishments are not entitled to VAT refund for goods that are not exported at the customs operation area according to the provisions of the law on customs.

On May 31, 2023, Hanoi Tax Department issued Official Letter No. 37938/CTHN-TTHT, according to which:

From May 1, 2018, business establishments are not entitled to a refund of value-added tax in the case of imported goods that are then exported but those exported goods are not exported in the area of customs operation according to the provisions of Clause 4, Article 2 of Circular No. 25/2018/TT-BTC.