These three mechanisms may all reduce the duty ultimately borne by a business, but they are not interchangeable. Exemption derives from a statutory exempt category and its conditions; refund deals with duty already paid; and non-collection is a separate procedure for unpaid duty in the cases prescribed by law. Choosing the wrong route may produce incorrect declaration data, an incomplete file, delayed cash recovery or a broken audit trail between the original declaration and a re-export or re-import declaration. This article compares the mechanisms by payment status, legal trigger, filing time, documents and the customs authority’s formal outcome.

Legal update: 20 July 2026 · B2B operational guidance; not a legal determination for a specific file.

QUICK FACTS

Duty exemption

Applies when the goods fall within an exempt category and all conditions are met. The exempt portion is not payable under Article 16 and its implementing rules.

Duty refund

Applies to duty already paid when a statutory refund event subsequently arises. The amount may be refunded or otherwise handled under tax-administration law.

Duty non-collection

A separate Article 37a procedure for unpaid duty: goods eligible for refund but not yet paid, or the counterpart re-import/re-export leg is legally non-payable.

Decision point

Confirm the duty type, legal basis, paid/unpaid status, triggering event and the linkage between all declarations.

Illustration for Duty Exemption, Duty Refund and Duty Non-collection: What Is the Difference? — Illustration of the logistics topic, document or operation discussed in the article.

SCOPE OF APPLICATION

This article covers export duty and import duty for commercial trade, processing, export manufacturing, temporary import–re-export, re-import and re-export transactions. It focuses on classifying the correct mechanism and building an auditable file.

It does not automatically apply to import VAT, special consumption tax, environmental protection tax, late-payment interest or overpayments. Those items require their own tax rules and procedures.

Do not equate: duty non-collection is not “non-taxable goods”, a zero rate or another name for duty exemption.

KEY TERMS

Term	Operational meaning	Role in the file
Duty exemption	Removes all or part of a duty payment obligation when the goods, use and statutory conditions qualify.	Claimed during customs processing or through an exemption list/file, depending on the case.
Duty refund	Returns duty already paid when a statutory refund case is established.	Restores cash after customs reviews the legal basis, evidence and amount.
Duty non-collection	A procedure under which customs formally decides not to collect unpaid duty in Article 37a cases.	Requires a file and a formal outcome; may be filed during customs clearance or after clearance.
Non-taxable goods	Goods outside the legal scope of export or import duty.	Determines taxability itself and is distinct from an exemption.

SUBSTANCE AND OPERATING MECHANISM

1. Exemption starts with the goods and their intended use

The declarant tests the transaction against Article 16 of the Export and Import Duties Law and implementing rules. Depending on the category, the file may involve an exemption list, quotas, time limits, eligible importer, use controls, deduction tracking or post-exemption management. Exemption never means that customs declaration and supporting evidence may be skipped.

2. Refund starts with duty that has already been paid

A refund applies only to duty actually paid. Article 19 cases include duty paid when no goods or fewer goods were exported/imported; exported goods that must be re-imported; imported goods that must be re-exported; imported inputs used to manufacture exported products; and duty-paid temporarily imported machinery later re-exported, subject to the specific conditions.

3. Non-collection is a separate procedure, not an exemption category

Article 37a of Decree 134/2016/ND-CP, added by Decree 18/2021/ND-CP, covers two principal groups: (a) goods eligible for refund under Articles 33–37 where the duty concerned has not yet been paid; and (b) goods for which import or export duty is not payable on the counterpart re-import/re-export leg under Articles 33–34.

The file may be lodged during customs clearance or after clearance. Depending on the circumstances, customs may decide during clearance or process the file under a refund-like procedure and issue a formal non-collection decision. It is therefore an independent procedural route for unpaid duty, but not an Article 16 tax-exemption category.

DECISION COMPARISON

Criterion	Duty exemption	Duty refund	Duty non-collection
Payment status	The exempt portion is not payable	Duty has already been paid	The duty requested for non-collection remains unpaid
Legal trigger	Eligible goods, purpose and exemption conditions	A statutory refund event	Article 37a: refund-eligible but unpaid, or a non-payable re-import/re-export leg
Main filing time	During declaration/clearance; some cases require a prior exemption list	After the refund event and evidence are available	During customs clearance or after clearance, depending on the case
Formal outcome	Acceptance of the exemption treatment/no corresponding payment	Refund, offset or treatment under tax-administration law	A non-collection decision or a notice explaining ineligibility
Cash-flow effect	No advance payment of the exempt duty	Cash paid first and recovered later	No cash payment of the duty approved for non-collection
Recognition example	Qualifying imported inputs for export production	Duty-paid imports later re-exported and eligible for refund	Export duty on the qualifying re-export leg remains unpaid and is processed for non-collection

DOCUMENTS AND DATA TO REVIEW

Document/data group	Critical matching fields	Mechanism	Internal owner
Declarations and tax status	Declaration number, regime, date, item line, HS code, amount, payment evidence and tax-account status	All three	Trade, customs broker, tax accounting
Commercial and transport records	Contract, invoice, packing list, bill of lading, payment record and return agreement	Refund/non-collection; some exemption cases	Trade, procurement, accounting
Evidence of exemption conditions	Intended use, processing contract, consumption norms, exemption list, inventory and project records	Exemption	Production, warehouse, project, accounting
Counterpart declaration chain	Original and re-export/re-import declarations; quantity, serial/model and customs-supervision confirmation	Refund/non-collection	Trade, warehouse, forwarder
Refund request	Electronic information under Form 01 Appendix VIIa or paper Form 09 Appendix VII, plus case-specific evidence	Refund	Trade and tax accounting
Non-collection request	Electronic information under Form 02 Appendix VIIa or paper Form 09a Appendix VII; Article 37a(1)(a) also requires a refund-equivalent file	Non-collection	Trade and tax accounting

PROCESS AND APPLICATION

Separate each tax: identify export duty, import duty and other taxes independently; do not combine their payment status.
Identify the legal route: test Article 16 for exemption, Article 19 and Articles 33–37 for refund, and Article 37a for non-collection.
Lock the payment status: verify paid or unpaid amounts by declaration and by transaction leg. One goods chain may involve a refund on the original declaration and non-collection on the counterpart declaration.
Build the goods mapping: connect item lines, quantities, SKU/serial/model, contracts, transport evidence and customs-supervision records.
Use the correct formal filing: exemption file for the relevant category; Form 01/Form 09 for refund; Form 02/Form 09a and supporting evidence for non-collection.
File with the competent customs office: a non-collection file is submitted to the customs office handling the goods, during clearance or after clearance. Exemption and refund follow the competent office and channel for the relevant case.
Reconcile the outcome: post accounting entries only against the customs decision/notice, and update the tax ledger, receivables, audit trail and retention file.

Minimum output: the business should be able to state the mechanism, amount by declaration, evidence package and accountable owner through to the formal result.

RISKS AND COMMON ERRORS

Error	Cause	Impact	Control
Using exemption for duty already paid	Payment evidence is not checked before selecting the route	Wrong declaration treatment, delay and accounting mismatch	Confirm paid/unpaid status for every declaration first
Calling every unpaid item “non-collection”	Article 37a and Articles 33–37 are not tested	Insufficient legal basis or forced re-filing	Record the exact article/paragraph and re-export/re-import or refund event
Broken counterpart-declaration linkage	Mismatch in SKU, quantity, serial, transport or supervision data	Refund/non-collection cannot be substantiated	Create an item-line mapping as soon as return or re-export/re-import occurs
Wrong request form	Form 01/09 for refund is confused with Form 02/09a for non-collection	Incomplete filing and supplementation requests	Use the current administrative-procedure checklist
Missing unused/unprocessed condition	A case-specific condition is overlooked	Full or partial rejection	Keep condition reports, warehouse evidence and technical records where required
Exempt goods used for another purpose	Business plan changes without customs/tax treatment	Potential reassessment, late-payment interest and sanctions	Require internal approval before sale, transfer or change of use

LEGAL BASIS AND OFFICIAL SOURCES

Official source	Role in this article	Application note
Consolidated Document 96/VBHN-VPQH – Export and Import Duties Law	Article 16 on exemption and Article 19 on refund/counterpart non-payment cases.	Consolidated on 31 March 2026; use it to read the law after amendments.
Decree 134/2016/ND-CP	Detailed exemption and refund cases under Articles 33–37.	Read together with effective amending decrees.
Decree 18/2021/ND-CP	Adds Article 37a on non-collection and Forms 01, 02, 09 and 09a.	Effective 25 April 2021.
Decree 182/2025/ND-CP	Further amends Decree 134 following the 2025 legislative changes.	Effective 1 July 2025; test relevance to the goods concerned.
Law on Tax Administration 38/2019/QH14	Framework for refund review, offset and repayment.	Check current amendments and implementing guidance at filing.
Circular 121/2025/TT-BTC	Updates customs and tax-administration procedures for traded goods.	Effective 1 February 2026; review transitional provisions.
Procedure 1.009559 – Export/import duty non-collection	Official sequence, documents, conditions and outcome.	Ministry of Finance administrative-procedure source.

View non-collection procedure View refund procedure

FREQUENTLY ASKED QUESTIONS

Is duty non-collection the same as duty exemption?

No. Exemption is based on Article 16 categories; non-collection is a procedure for unpaid duty under Article 37a. Their legal basis, forms and formal outcomes differ.

Does a non-collection request require a file?

Yes. The request uses Form 02 Appendix VIIa or Form 09a Appendix VII. An Article 37a(1)(a) case also requires supporting documents equivalent to a refund file.

When may the non-collection file be lodged?

During customs clearance or after the goods have cleared. The handling route depends on the case, the original declaration and whether a refund amount arises.

Can duty already paid be handled as non-collection?

The paid amount should normally be examined under refund or overpayment rules. Non-collection focuses on unpaid duty, although a non-collection decision may be issued together with a refund decision for the original leg.

Are re-exported imports always eligible for an import-duty refund?

No. The statutory case, goods linkage and specific conditions must be proved. Some cases require that the goods have not been used, processed or manufactured.

Does exemption mean the goods are non-taxable?

No. Exempt goods may remain taxable goods but receive exemption when conditions are met. Non-taxable goods fall outside the tax scope itself.

Does import VAT follow the same three mechanisms?

Not automatically. Import VAT is governed by VAT and tax-administration rules, and its conditions and procedures may differ from import duty.

APPLICATION NOTE: The outcome depends on declaration regime, duty type, payment status, intended use, condition of the goods, declaration linkage and the rules effective on the registration date. Before any supplementary declaration or filing, review the original file and identify the exact article, paragraph and form. This English version is an operational translation, not an official legal translation.

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