In addition to the Russia-Phu Quoc route, two new international routes linking Phu Quoc Island with Singapore and Cambodia’s Siem Reap have been opened.
In 2012, a pilot VAT refund programme for foreigners and overseas Vietnamese passing through the country’s two largest airports — Noi Bai in Hanoi and Tan Son Nhat in Ho Chi Minh City. Four VAT stations and two checking stations in the two airports were set up as part of the pilot programme.
In July, 2014, the PM also agreed to increase the number of border gates accepting VAT refunds from two to seven at four international airports: Noi Bai in Hanoi, Tan Son Nhat in Ho Chi Minh City, Da Nang in Da Nang city and Cam Ranh in Khanh Hoa province. Three international harbours are also on the list: Khanh Hoi in Ho Chi Minh City, Da Nang in Da Nang city and Nha Trang in Khanh Hoa province.
After nearly three years, the programme has seen positive results as the number of foreigners enjoying VAT refunds, as well as the refunds, have reportedly increased.
