Export duty exemption on re-imported goods

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]

 

Category: Legal