On May 28, 2026, the Department of Tax, Fee and Charge Policy Supervision and Management issued Official Letter No. 1485/CST-XNK, providing guidance on the Value-Added Tax (VAT) policy applicable to goods imported under the Temporary Import – Re-export regime.

📄 Download Official Letter No. 1485/CST-XNK

Enterprises may download the full text of Official Letter No. 1485/CST-XNK for detailed guidance issued by the competent authority.

⬇ DOWNLOAD OFFICIAL LETTER No. 1485/CST-XNK (PDF)

• Goods imported under the Temporary Import – Re-export regime (with customs declarations properly registered under the corresponding customs procedure and the temporary import – re-export period officially registered with the customs authority) are not subject to Value-Added Tax (VAT) in accordance with Clause 20, Article 5 of the 2024 Law on Value-Added Tax.

If the goods are not re-exported within the registered time limit or their intended use is changed (such as being sold in the domestic market, converted to another customs regime, etc.), the enterprise is required to declare and pay Value-Added Tax (VAT) in accordance with applicable regulations.

Need Support with Temporary Import – Re-export Procedures?

THT Cargo Logistics supports FDI manufacturers and import-export enterprises with customs procedures, tax policy reviews, customs regime assessment, and document preparation for temporary import – re-export shipments in compliance with current regulations.

If your company is conducting temporary import – re-export operations or planning to change the customs regime of imported goods, contact THT Cargo Logistics for timely consultation and professional support.