Goods eligible for tax refund that have not yet paid tax — instead of paying tax first and then filing for a refund, the taxpayer may complete a non-collection of tax procedure right away. This is a separate regime, grounded in Article 19 of the Law on Export and Import Taxes 107/2016/QH13 (current version, see consolidated document 96/VBHN-VPQH dated 31/3/2026), detailed in Article 37a of Decree 134/2016/ND-CP (added by Decree 18/2021/ND-CP, effective 25/4/2021). The correct term “non-collection of tax” must be used — not “tax exemption” or “tax refund”.
Two groups of non-collection cases
Group 1 — Goods eligible for refund that have not paid tax
Under Article 37a of Decree 134/2016, goods falling under the refund cases in Articles 33, 34, 35, 36 and 37 of Decree 134/2016 but not yet taxed qualify for non-collection, including:
- Exported goods that must be re-imported; imported goods that must be re-exported;
- Machinery, equipment, tools and means of transport of organisations or individuals permitted for temporary import and re-export;
- Goods imported for production and business where the finished products have been exported;
- Cases where tax was paid but there was no actual import/export of goods, or imports/exports were less than the taxed amount.
Group 1 (re-imported, re-exported and temporarily imported/re-exported goods) is the most common business scenario — instead of paying tax and then claiming a refund, the enterprise completes non-collection from the outset.
Group 2 — Re-imported goods with a complete dossier at the time of procedures
The customs authority does not collect tax on re-imported goods if, at the time of re-import procedures, the customs declarant submits a complete non-collection dossier as prescribed — under Clause 4, Article 47 of Decree 08/2015/ND-CP (see consolidated document 46/VBHN-BTC dated 24/11/2025; Article 47 was amended by Clause 25, Article 1 of Decree 167/2025/ND-CP, effective 15/8/2025 — the exact text should be checked against 46/VBHN-BTC before application).
Non-collection procedures
Under Clauses 2 and 3 of Article 37a of Decree 134/2016 (added by Decree 18/2021):
- Dossier: a written request for non-collection submitted via the customs authority’s electronic data processing system using Form No. 02 of Appendix VIIa, or a paper request using Form No. 09a of Appendix VII (01 original). For group 1, attach a dossier equivalent to a tax refund dossier;
- Timing: at the time of customs procedures or after the goods have been cleared, at the customs authority handling the import-export procedures;
- Processing: the customs authority processes it like a refund procedure and issues a non-collection decision.
From 01/7/2026, tax administration rules for import and export goods (covering exemption, reduction, refund and non-collection) are additionally governed by Circular 86/2026/TT-BTC (replacing Circular 06/2021/TT-BTC).
Mandatory distinction: exemption, non-collection, refund
| Regime | Nature | Basis |
|---|---|---|
| Tax exemption | Eligible persons identified in advance; no tax obligation arises from the outset if conditions are met and goods are used for the proper purpose; the exempt-goods list must be notified in advance; misuse leads to arrears collection + penalties | Article 16 of Law 107/2016 |
| Non-collection | Goods that should have been taxed but are refund-eligible and unpaid (or not payable) — the customs authority issues a non-collection decision; no advance exempt-goods list notification required | Article 19 of Law 107/2016 + Article 37a of Decree 134 |
| Tax refund | Tax already paid, then returned when conditions are met | Articles 33–37 of Decree 134/2016 |
Confusing the three regimes leads to wrong procedures: applying for “exemption” when the correct regime is “non-collection” may cause the dossier to be rejected for lacking a pre-notified exempt-goods list.
Need to determine whether your shipment falls under non-collection, exemption or refund and prepare the correct forms? Contact FLAT Law Firm for advice.
The information above is for reference only and does not constitute legal advice.
For reference only, not legal advice. Content quality-checked by the AI Legal Council; not yet reviewed by a human lawyer.
