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Tax Refund & Tax Non-Collection Service

1. What is Tax Refund & Tax Non-Collection?

- Refund of import tax or export tax is the decision by the tax collection agency to return to the involved party the overpaid tax amount or when the tax authority has collected it but later makes a different decision.

- No tax collection is the case where the goods are not subject to tax.

- Tax refund and tax-free service means that ONEX Logistics performs necessary and sufficient operations on behalf of the goods owner so that customers do not have to pay import and export tax according to the law or receive money back from the tax office.

2. Executor

- Taxpayers according to the provisions of the Law on Import Tax and Export Tax

- Organizations and individuals have rights and obligations related to exported and imported goods

3. Executing parties

- Customs authorities, customs officers

- Tax management department

4. Legal basis

- Law on export tax and import tax (Article 19) 

- Legal documents related to export tax and import tax 

    + Decree 134/2016/ND-CP: Detailed regulations on a number of articles and measures to implement the law on import and export taxes. 

    + Decree 18/2021/ND-CP: Amending and supplementing a number of articles of the Government's Decree No. 134/2016/ND-CP dated September 1, 2016 detailing a number of articles and implementation measures of Law on export tax and import tax.

5. Required documents

a) A official letter for tax refund on imported goods, made according to Form No. 09 in Appendix VII issued with this Decree; 

b) Proof of payment for exported or imported goods, in the case that payment has been made; 

c) Export and import contract and contract invoice; 

d) Notice/written agreement with foreign customers on the return of goods; or the carrier's written notice of the unavailability of a consignee stating the reason 

dd) For exported and imported goods mentioned at Point b, Clause 1 of this Article, a written notice from the postal and international express delivery service enterprise must be submitted that they cannot be delivered to the recipient.

6. Important notes

Shippers need to complete all tax debts and customs declaration fees before completing tax refund or non-collection procedures.