- Official Letter No. 7047/CHQ-GSQL (28 Jan 2026) guides customs procedures for changing the purpose of imported materials at reexportation.
- Under clause 9, article 1 of Circular No. 121/2025/TT-BTC, a standard export declaration is sufficient.
- No additional procedures are required to change the purpose of the goods at reexportation.
Source: taxathand.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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