Regulation on management of goods temporarily imported for re-export in Vietnam

LAWNET would like to answer Mr’s Thai question as follows:

According to Clause 1 Article 83 of Circular No. 38/2015/TT-BTC amended by Clause 51 Article 1 of Circular No. 39/2018/TT-BTC of the Ministry of Finance of Vietnam, management of goods temporarily imported for re-export is prescribed as follows:

1. Container must not be divided throughout the transport of goods from the checkpoint of temporary import to the customs controlled area, the re-export location at the checkpoint, or the customs clearance post.

If the container must be changed or divided, the trader shall submit a written request specifying the reasons, time of beginning and finishing changing or dividing the container for re-export; the Director of Sub-department of Customs in charge of the storage place shall grant permission if the following conditions are satisfied:

- Goods are being kept at one of the locations mentioned in Clause 5 Article 82 of Circular No. 38/2015/TT-BTC or customs clearance posts; goods gathering and inspection places at the checkpoint;

- The container or the means of transport is qualified for customs sealing. Otherwise, appropriate customs supervision measures shall be taken by the Sub-department of Customs at the checkpoint of re-export to ensure tightness and conformity with law.

2. Goods being moved to another means of transport or container shall be put under supervision.

3. Goods temporarily imported for re-export for which customs procedures have been completed shall be gathered at inspection sites or bonded warehouses at the checkpoint of temporary import or checkpoint of re-export and re-exported through such checkpoint by the deadline. Goods shall be stored at the locations specified in Clause 5 Article 82 of Circular No. 38/2015/TT-BTC pending re-export.

4. If the checkpoint of re-export is different from the checkpoint of temporary import, the Sub-department of Customs at the checkpoint of temporary import shall seal the goods and request the declarant to move them to the checkpoint of re-export.

View more details on customs management of temporary imports sent to bonded warehouses and ICDs HERE.

Nguyen Trinh

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE