What are the regulations on customs inspection and supervision of goods temporarily imported in Vietnam?
What are the regulations on customs inspection and supervision of goods temporarily imported in Vietnam?
Pursuant to Article 46 of the Law on Customs 2014 stipulates as follows:
Customs inspection and supervision of goods temporarily imported
1. Customs formalities for temporary import and customs formalities for re-export shall be carried out at border checkpoint Customs Sub-Departments.
2. Customs inspection and supervision of goods temporarily imported are prescribed as follows:
a/ Goods temporarily imported shall be stored at border checkpoints or places subject to customs inspection and supervision;
b/ Goods temporarily imported shall be subject to customs inspection and supervision from the day on which customs formalities for temporary import are carried out until the goods are re-exported out of the Vietnamese territory; customs declarants or enterprises dealing in goods temporary import shall preserve temporarily imported goods throughout the period of storage in Vietnam and re-export such goods.
3. Temporarily imported goods shall be re-exported within the regulated time limit; temporarily imported goods which are not re-exported but used for domestic sale must go through customs formalities like imported goods.
According to the above provisions, customs inspection and supervision of goods temporarily imported are prescribed as follows:
- Goods temporarily imported shall be stored at border checkpoints or places subject to customs inspection and supervision;
- Goods temporarily imported shall be subject to customs inspection and supervision from the day on which customs formalities for temporary import are carried out until the goods are re-exported out of the Vietnamese territory; customs declarants or enterprises dealing in goods temporary import shall preserve temporarily imported goods throughout the period of storage in Vietnam and re-export such goods.
What are the regulations on customs inspection and supervision of goods temporarily imported in Vietnam? (Image from the Internet)
What are the regulations on customs inspection and supervision of goods sold at duty-free shops in Vietnam?
Pursuant to Article 47 of the Law on Customs 2014 stipulates as follows:
Customs inspection and supervision of goods sold at duty-free shops
1. Goods sold at duty-free shops must go through customs formalities at the Customs Sub-Departments managing these shops.
2. Customs inspection and supervision of goods sold at duty-free shops are regulated as follows:
a/ Goods sold at duty-free shops shall be stored at duty-free shops or warehouses of duty-free goods-selling enterprises which meet customs supervision requirements. The goods storage duration must not exceed 12 months from the day on which the customs formalities are completed. The head of the Customs Branch managing duty-free shops may grant a single extension within 12 months for cases with reasonable grounds;
b/ Goods sold at duty-free shops shall be subject to customs inspection and supervision from the time customs formalities are carried out until the goods are sold, exported or handled in accordance with law.
3. Goods temporarily imported for sale at duty-free shops which are used for domestic sale must go through customs formalities like imported goods.
Accordingly, customs inspection and supervision of goods sold at duty-free shops are regulated as follows:
- Goods sold at duty-free shops shall be stored at duty-free shops or warehouses of duty-free goods-selling enterprises. The goods storage duration must not exceed 12 months from the day on which the customs formalities are completed.
- Goods sold at duty-free shops shall be subject to customs inspection and supervision from the time customs formalities are carried out until the goods are sold, exported or handled in accordance with law.
What are the types of temporarily imported or temporarily exported goods in Vietnam?
Pursuant to Article 48 of the Law on Customs 2014 stipulates as follows:
Customs inspection and supervision of temporarily imported or temporarily exported goods
1. Temporarily imported or temporarily exported goods include:.
a/ Means which are rotationally used for containing goods;
b/ Machinery, equipment and professional tools which are used in a specified duration;
c/ Machinery, equipment, means for construction, molds and models for manufacture or construction under hire or borrowing contracts;
d/ Components and parts imported by ship owners for replacement or repair of foreign seagoing ships and aircraft;
dd/ Goods for fairs, exhibitions or product displays;
e/ Other goods as prescribed.
2. Temporarily exported goods shall be re-imported and temporarily imported goods shall be re-exported within regulated time limits and must go through customs formalities.
3. Temporarily exported goods or temporarily imported goods under the same customs declaration may be re-imported or re-exported in different shipments under different re-import or re-export customs declarations.
4. Temporarily exported goods which are not re-imported or temporarily imported goods which are not re-exported but are sold, given as gifts or exchanged must go through customs formalities like exported or imported goods.
5. The Government shall provide guidance on this Article.
Thus, temporarily imported or temporarily exported goods include:.
- Means which are rotationally used for containing goods;
- Machinery, equipment and professional tools which are used in a specified duration;
- Machinery, equipment, means for construction, molds and models for manufacture or construction under hire or borrowing contracts;
- Components and parts imported by ship owners for replacement or repair of foreign seagoing ships and aircraft;
- Goods for fairs, exhibitions or product displays;
- Other goods as prescribed.
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