Procedures for issuance of temporary importation code in Vietnam

Hello, Lawnet would like to answer as follows:

1. What is temporary importation code? 

According to the provisions of Clause 2, Article 26 of Decree 69/2018/ND-CP, a temporary importation code prescribed in this Article is a separate code for every category of goods. The holder of temporary importation code for a specific category may only trade in temporary importation of goods within that category.

At the same time, Article 26 of Decree 69/2018/ND-CP stipulates the purpose of using temporary importation code as follows:

- A warehouse or storage yard which is declared to prove that the Enterprise meets business conditions to enable the temporary importation code to be issued may not be leased to another Enterprise for the application for temporary importation code of frozen food.

-  If foreign goods are sent to a bonded warehouse for export or re-export through Northern bordering provinces, only an Enterprise obtaining the temporary importation code for that category of goods  Good sent at bonded warehouses shall be regulated by laws and regulations on customs.

-  If an Enterprise does not re-export goods prescribed in Appendix VII, VIII, and IX of Decree 69/2018/ND-CP through Northern checkpoints, it will not be considered as trading in temporary importation under given conditions and no temporary importation code is required.

- In exceptional circumstances and in compliance with management requirements, the Ministry of Industry and Trade reports cases in which temporary importation codes are granted to Enterprises trading in temporary importation of goods sent at bonded houses for export or re-export through checkpoints not in Northern area to the Prime Minister.

Thus, a temporary importation code is a separate code for every category of goods that an enterprise is granted to temporarily import and re-export goods within the scope of that group of goods. This code is used to prove business conditions, import and export, and manage temporary import and re-export of goods.

2. Procedures for issuance of temporary importation code in Vietnam

According to the provisions of Article 27 of Decree 69/2018/ND-CP, the application and procedures for issuance of temporary importation code is as follows:

Step 1. Submit application

- An Enterprise seeking for a temporary importation code shall submit an application, in person, by post or online (if applicable) to the Ministry of Industry and Trade. Required application documents:

+ An application for temporary importation code: 1 original.

+ A business registration certificate or a business registration certificate: 1 copy bearing the Enterprise’s stamp.

+ A document made by a credit institution confirming that the Enterprise posted a bond as prescribed in Clause 1 Article 23, 24 or 25 of Decree 69/2018/ND-CP: 1 original.

+ A document proving that the Enterprise owned a warehouse or storage yard or lease agreement of warehouse or storage yard in service of trading in temporary importation of frozen food as prescribed in Clause 2 Article 23 of Decree 69/2018/ND-CP: 1 copy bearing the Enterprise’s stamp.

+ A document made by the electricity authority in administrative division where the Enterprise’s warehouse or storage yard is located confirming that it has electrical grid capable of operating frozen containers by capacity: 1 original.

- If the Enterprise applies for temporary importation code of goods liable to special excise duty or used goods, documents prescribed in Point d and dd Clause 1 Article 27 of Decree 69/2018/ND-CP are not required.

An application for temporary importation code:Download

Document confirming that the Enterprise posted a bond:Download

Periodic Business Report for temporary importation code of goods:Download

Step 2. Complete the application

-  If the required documents are incomplete or invalid , the Ministry of Industry and Trade shall, within 3 working days from the date on which the application is received, notify the Enterprise of deficiencies and allow the Enterprise to correct the deficiencies.

Step 3. Check and confirm documents

From the date on which a complete and valid application for temporary importation code of frozen food is received, within 7 working days, the Ministry of Industry and Trade shall examine the application and empower the Department of Industry and Trade  of province where the Enterprise’s warehouse or storage yard is located to undertake a verification visit to confirm its conditions. Within 7 working days from the date on which a document determining whether the warehouse or storage yard conditions are met, the Ministry of Industry and Trade shall consider issuing the temporary importation code of frozen food to the Enterprise.

+ From the date on which a complete and valid application for temporary importation code of goods liable to special excise duty or used goods is received, within 7 working days, the Ministry of Industry and Trade shall consider issuing the temporary importation code of frozen food to the Enterprise.

+ If the application is refused, the Ministry of Industry and Trade shall provide explanation in writing.

Step 4. Reissue temporary importation code

- If the Enterprise wishes to amend the temporary importation code or have the temporary importation code which is lost replaced, it shall send an application for amendment or replacement and required documents to the Ministry of Industry and Trade.

- Within 5 working days from the date on which a complete and valid application is received, the Ministry of Industry and Trade shall issue an amended license or a duplicate temporary importation code.

Step 5. Verify relevant documents

If documents in the application for temporary importation code need further verification, the processing period prescribed in Clause 3 and Clause 4 Article 27 of Decree 69/2018/ND-CP shall commence from the date on which the Ministry of Industry and Trade receives written responses from relevant agencies as to the verification.

Best regards!

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