Under the provisions of the relevant authorities, VAT refund is applied as follows:

- Eligible VAT refund items: belonging to VAT paid group, brand-new items, eligible to be permitted on board; not being in the list of export prohibit or export restriction; accompanied with invoice and declaration form for VAT refund valid for 30 days prior to departure date, with the accumulative value of one shop in one day at more than 2 million Vietnamese dong.

- Procedure for refund: Passenger with eligible VAT refund items shall present passport to be provided with invoice and VAT refund declaration form and guidance. Before baggage checking and boarding pass, passenger is required the present passport, invoice and VAT refund declaration form (original copy) and the purchase for checking to obtained the “Acceptance stamp of Customs. Before boarding, passenger will present passport, boarding pass, invoice and VAT refund declaration form stamped with “Acceptance”  of Customs to obtain refund at eligible banking agencies  located in the departure lounge  for VAT refund.

- Refund currency: Vietnamese Dong Passenger can convert this amount to foreign currency at eligible banking agencies for VAT refund at announced exchanged rate. The refunded amount is the total VAT amount excluding service charge (service charge level will not exceed 15% of the total refund amount).