VAT refunded goods must meet following equirements:

• Be subject to VAT, unused yet and allowed on aircraft by law on aviation security and safety;
• Not in the list of export prohibitions or restrictions;
• Invoice and VAT refund declaration form issued within 60 days from departure date;
• Valid invoice in 1 store in 1 day (including accumulated invoices within 1 day at the same store) costs at least 2 million VND.

VAT refund procedure:

• When purchasing goods in enterprises selected to implement VAT refund, visitors must present valid passport (original) in order to be provided invoice and instructed to fill in VAT refund declaration form;
• Before doing the procedures to check in luggage, visitors must present passport, invoice cum VAT refund declaration form (originals) and VAT refunded goods to customs authority at goods checking counters, so that customs official stamps “Checked”;
• In VAT refund counters at restricted areas in airports, visitors must present passport (original), boarding pass, invoice cum VAT refund declaration form stamped “Checked” by customs authority. Commercial bank selected as VAT refund agency will collect invoice cum VAT refund declaration form and carry out procedures to return VAT for visitors;
• VAT refund amount for visitors represents 85% of VAT amount noted in the invoice and VAT refund declaration form;
• VAT refund currency: VND;
• Visitors can exchange from VND to foreign currencies at VAT refund counters according to current exchange rate.