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Under Decree 209/2013/ND-CP, dated December 18, 2013 detailing and guiding the implementation of a number of articles of the Law on Value-Added Tax, foreigners, Vietnamese residing in foreign countries possessing passports or visas which are issued by foreign competent agencies shall be refunded for goods purchased in Viet Nam and take along upon exit.
The seven border gates include four international airports namely Noi Bai, Tan Son Nhat, Da Nang and Cam Ranh and three international seaports such as Khanh Hoi (HCMC), Da Nang and Nha Trang.
The Ministry of Transport is responsible for working with relevant ministries, agencies and localities to open more tax refund booths at international airports and seaports.
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