How are customs procedures for temporary import of goods according to Vietnam’s current regulations? Thank you very much. Mr. Ho Van Cuong in Ho Chi Minh City sent this question to LawNet for advice.
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LawNet would like to answer Mr. Cuong’s question as follows:
According to Article 82 of Circular No. 38/2015/TT-BTC of the Ministry of Finance of Vietnam, customs procedures for temporary import of goods are the same as those for export, import of goods prescribed in Chapter III of Decree No. 08/2015/NĐ-CP of Vietnam’s Government. Additional instructions:
1. Customs procedures for temporary import
- Customs procedures for temporary import of goods shall be followed at the Sub-department of Customs at the checkpoint where temporarily imports are stored;
- Apart from the documents prescribed in Clause 2 Article 16 of Circular No. 38/2015/TT-BTC, the customs dossier of temporarily imports must also contain:
+ A contract for sale of imports: 01 photocopy;
+ With regard to temporarily imports subject to conditions prescribed by the Government:
-
A certificate of temporary import number issued by the Ministry of Industry and Trade: 01 photocopy;
-
A license for temporary import of goods issued by the Ministry of Industry and Trade (if the temporary import of goods is subject to licensing by the Ministry of Industry and Trade): 01 original copy.
2. Customs procedures for re-export
- Procedures for re-export shall be followed at the Sub-department of Customs at the checkpoint of at which goods are temporarily imported or the Sub-department of Customs at the checkpoint where goods are re-exported. With regard to temporary imports subject to conditions prescribed by the Government, customs procedures for re-export shall be carried out at the Sub-department of Customs at the checkpoint temporary import.
- Customs dossiers or re-exports shall comply with Clause 1 Article 16 of Circular No. 38/2015/TT-BTC.
If customs declaration form No. HQ/2015/NK in Appendix V of Circular No. 38/2015/TT-BTC is used when following customs procedures for temporary import of goods, the same form shall also be used when following customs procedures for re-export.
Note: While following procedures for re-export, the trader must provide information about the number of the declaration of temporarily imports, ordinal number of corresponding lines on the declaration of temporarily imports and the declaration of re-exports on the e-customs system; the e-customs system shall deduct a corresponding quantity of goods from the declaration of temporarily imports.
A declaration of temporary imports may be used for partial shipments of re-export. A declaration of re-exports is made according to only one corresponding declaration of temporary imports. The Sub-department of Customs where the declaration of re-exports is registered shall check information about the declaration of temporary imports on the e-customs system to carry out procedures for re-export.
In case of physical customs declaration, the declarant shall specify the number of the declaration of re-exports on the export declaration (form No. HQ/2015/XK in Appendix IV enclosed with Circular No. 38/2015/TT-BTC).
Nguyen Trinh
