Time-limit for submission of application dossier for refund of tax

With respect to refund of import duty on materials imported for production of exported goods, within 60 days as from the date on which the materials are imported, the importer subject to refund of import duty must complete the application dossier and send it to the competent body for the purpose of refund of the import duty. (According to Official Letter 1950 TCT/NV3 dated JUN 3, 2003 of GDT).

[Sao Viet Legal Consultants]

 

Category: Legal