The General Department of Customs issued Official Letter 2394/KTTT-stipulating procedures and duty calculation applicable to exported lots but forced to be re-imported.
Accordingly, the re-imported goods shall be refunded with the paid export duties if meeting three following conditions:
* The goods must be re-imported within a maximum period of one year from the date of export.
* The goods must not be used or repaired abroad.
* The good must be re-imported via the border gate where the goods have previously been exported
[Official Letter 2394/KTTT]
[Intellasia Legal Digest]