Vietnam: Customs management of temporarily imports sent to bonded warehouses and inland clearance depots

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

According to Clause 2 Article 83 of Circular No. 38/2015/TT-BTC of the Ministry of Finance of Vietnam, customs management of temporarily imports sent to bonded warehouses and inland clearance depots (ICDs) is prescribed as follows:

1. If procedures for temporary import have been completed and procedures for re-export have not, goods may only be sent to a bonded warehouse or ICD under the management of the Sub-department of Customs at the checkpoint of import. Physical inspection shall be carried out at the bonded warehouse or ICD under the management of the Sub-department of Customs at the checkpoint; If procedures for re-export have been completed, goods must be sent to a bonded warehouse or ICD at the checkpoint of export;

2. Customs management of temporary imports sent to bonded warehouses and ICDs.

- Responsibilities of the trader:

+ After customs procedures for temporary import or re-export have been completed, if the time limit for goods retention in Vietnam has not expired, the trader send the Sub-department of Customs where temporary import procedures were followed a written request for permission to send goods to a bonded warehouse or ICD pending re-export, specifying the number of the declaration of temporary import or declaration of re-export;

+ Preserve the status quo of goods while goods are stored at the bonded warehouse or ICD;

+ Submit 01 photocopy and present the original or the declaration of temporary import or re-export for which customs procedures have been completed to the supervisory Sub-department of Customs of the bonded warehouse or ICD in case of physical customs declaration;

+ If goods have been sent to a bonded warehouse or ICD pending re-export, the trader must complete procedures for re-export before goods are moved from the bonded warehouse or ICD to the checkpoint of export.

- The Directors of the Sub-departments of Customs where procedures for temporary import and re-export were followed shall make a certification on the written request and give it to the enterprise for sending goods to the bonded warehouse or ICD. It shall also be photocopied and enclosed with the customs dossier;

- The supervisory Sub-department of Customs of the bonded warehouse shall carry customs procedures for goods for which procedures for temporary import have been completed similarly to goods sent to the bonded warehouse from the domestic market as instructed in Article 91 of this Circular;

- Supervision of goods for which procedures for temporary import have been completed that are moved from the checkpoint of import to the bonded warehouse or ICD pending re-export and vice versa is similar to imports under customs supervision prescribed in this Circular;

- Refund and cancellation of taxes on goods temporarily imported for re-export shall only be made after goods have been re-exported in reality.

Nguyen Trinh

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