Please advise me, Secretary of Law: How is the management and monitoring of temporary import for re-export and temporary export for re-import customs declarations regulated? Mr. Nguyen Van Hung from Da Nang sent the question for assistance from the Secretary of Law on March 29, 2020.
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The Editorial Board of THU KY LUAT answers Mr. Hung's question as follows:
According to the provisions of Article 84 Circular 38/2015/TT-BTC, the management and monitoring of temporary import for re-export and temporary export for re-import customs declarations is specified as follows:
1. For business goods temporarily imported for re-export
The Customs Sub-department where the temporary import procedures are carried out shall monitor the quantity of business goods temporarily imported for re-export on the System.
In case the temporary import, re-export customs declaration is made on paper customs declaration, the monitoring of the quantity of business goods temporarily imported for re-export shall be done on the paper customs declaration.
After re-export, the trader shall carry out the tax refund procedures, and no import tax shall be collected for the temporary import declaration as prescribed in Section 4 Chapter VII Circular 38 at the Customs Sub-department where the temporary import procedures are carried out.
2. For goods temporarily imported for re-export, temporarily exported for re-import under the provisions of Article 49, Article 50, Article 51, Article 52, Article 53, Article 54, Article 55 Decree 08/2015/ND-CP
The Customs Sub-department where the temporary import, temporary export procedures are carried out shall monitor and manage the quantity of goods temporarily imported for re-export, and temporarily exported for re-import on the System. If the registered temporary import, temporary export period with the customs authorities expires but procedures for re-export, re-import, or extension of the temporary import, temporary export period have not been carried out, the customs authorities shall handle according to the law and impose tax (if any).
In case the temporary import, temporary export customs declaration is made on paper customs declaration (including cases declared on the Temporary Import or Temporary Export Container/Soft Tank List for round-trip means of transport temporarily imported for re-export, temporarily exported for re-import specified at point a, b clause 1 Article 49 Decree 08/2015/ND-CP), re-export, re-import procedures and monitoring of the goods temporarily imported for re-export, and temporarily exported for re-import shall be carried out on the paper customs declaration.
For goods temporarily imported, and temporarily exported subject to import tax, export tax, after re-export, re-import, the customs declarant shall carry out the tax refund procedures, and no import tax, export tax shall be collected for the temporary import, temporary export declaration as prescribed in Section 4 Chapter VII Circular 38.
For goods temporarily imported, temporarily exported that change the purpose of use or are domestically consumed, procedures must be carried out in accordance with Article 21 Circular 38.
3. For cases of customs procedures on paper customs declaration, after re-export, re-import of goods
- For goods subject to tax exemption or not subject to import tax, export tax, or with an import tax, export tax rate of 0%:
+ The customs declarant shall submit to the Customs Sub-department where the temporary import, temporary export procedures are carried out, a dossier comprising:
- Official Dispatch requesting the settlement of the temporary import, temporary export declaration, clearly stating the number of temporary import, temporary export, re-import, re-export declarations: 01 original copy;- Re-export, re-import goods customs declaration: 01 photocopy;- Payment voucher for business goods temporarily imported for re-export: 01 photocopy.
+ The responsibility of the customs authorities: Within 02 working days from the date of receiving the complete dossier, the customs officer shall check, compare the dossier submitted by the customs declarant with the dossier kept at the customs authorities to settle and confirm on the temporary import, temporary export customs declaration kept at the customs authorities.
- For goods temporarily imported, temporarily exported subject to import tax, export tax, after re-export, re-import, the customs declarant shall carry out the tax refund procedures, and no import tax, export tax shall be collected for the temporary import, temporary export declaration as prescribed in Section 4 Chapter VII Circular 38 at the Customs Sub-department where the temporary import, temporary export procedures are carried out.
Nguyen Trinh
