On August 8, 2022, the General Department of Customs issued Official Letter No. 3269/TCHQ-TXNK, according to which:
In case of a domestic enterprise rents or borrows goods from an export processing enterprise under a lease or loan contract to support production, the domestic enterprise is not exempted import tax as prescribed at point a, Clause 9, Article 16 of the Law on Import Tax and Export Tax No. 107/2016/QH13, domestic enterprises must declare and pay import tax when temporarily importing and are not eligible for refund of paid import tax upon re-export according to the provisions of point d, Clause 1, Article 19 of the Law on Import and Export Tax No. 107/2016/QH13
