Pursuant to Article 9 of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance stipulating the conditions for applying the 0% tax rate to exported goods is that there must be proof of payment for goods exported through the bank and other documents as prescribed by law (this case of enterprises is fully entitled to input VAT).
For returned export goods, foreign customers do not make payments to business establishments in Vietnam. Therefore, business establishments do not have documents of payment for exported goods via banks. And no payment has been made to satisfy the conditions for applying the 0% tax rate to the returned exported goods (this case is not eligible for VAT refund).
Therefore, if exported goods are returned by foreign customers and imported back home, such goods are no longer exported goods and are not eligible for VAT refund for exported goods under the provisions of the current law.
According to http://www.gdt.gov.vn/wps.
Documentary Editorial Board, DBRC, Dong Du International Accounting & Legal Consulting Group Vietnam
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