VAT Refund

According to the regulations of the authorities, the VAT refund is applied as follows:
- Subject to the application: A foreigner, not a passport used by the State agencies competent of Vietnam, to Vietnam Immigration; Not a member of the flight on departure flights from Vietnam to foreign countries; Buying goods in the base business sales pilot VAT refund in Vietnam and carrying such goods when exit gate Noi Bai international airport.

- The commodity tax refund belongs VAT group, unused and allowed to carry on board in accordance with the law on aviation safety; Not on the list of banned exports or export restrictions; Invoice cum VAT refund declaration issued within 30 days prior to departure; Yes value indicated on the purchase invoice in 01 (a) stores in 01 (a) days (including accrued many products), with values ​​above 02 (two) million VND.

- Procedures for tax refund: Foreign customers when purchasing goods in the pilot sales businesses VAT refund, need to show a passport to be issued an invoice and instructions for completing the tax refund declaration. Cargo inspection counter at the airport, before the procedure luggage, and get a boarding pass, customers need to present a passport, invoice cum VAT refund declaration form (the original) and the actual goods bring upon exit to be stamped "Agreed refund" of customs authorities. Before boarding the plane, in a tax refund of commercial banks as agents selected tax refund paid VAT refund for foreigners placed in a quarantine area, customers need to present a passport to the bank , boarding pass and invoice cum VAT refund declaration stamped "Agreed refund" of customs authorities to be made tax refund;

- At refunds: Vietnam Dong. Customers can perform currency conversion at a tax refund of commercial banks as agents selected tax refund paid VAT refund for foreigners at the exchange rate of the banks listed at the time of transfer team. Refundable tax rate will be the total number of refundable VAT excluding service charge (service fee not exceeding 15% of the total refundable tax).

- For more information, please visit the website of the General Administration of Customs - Ministry of Finance at: http://www.customs.gov.vn/default.aspx