Customs procedures for equipment used for containing cargos according to the temporary importation – temporary exportation rotation method in Vietnam

Types of equipment used for containing cargos according to the temporary importation – temporary exportation rotation method in Vietnam

Types of equipment used for containing cargos according to the temporary importation – temporary exportation rotation method in Vietnam, include:

(1)Empty container with or without suspension hooks;

(2) Flexible tanks inside containers for liquid storage;

(3) Gas and liquid storage equipment (tanks), which have strong and stable structure, used for containing and transporting gas and have numerical symbols printed on the surface, also carried by trucks.

(4) Other types of equipment which can be used multiple times for containing exported and imported cargos.

The deadline for applying temporary rotation method shall be agreed under the contract between a merchant and his/her partner, and registered with the Customs sub-department where customs procedures are completed. In case the merchant and his/her partner enter into an agreement on extending the deadline for temporary importation, temporary exportation, the customs declarants shall send written notification enclosed with the aforesaid agreement to the Customs Sub-department where customs procedures are completed. If the aforesaid merchant fails to temporarily export, import commodities by the registered deadline, this violation shall be handled in compliance with legal regulations.

Customs procedures for equipment used for containing cargos according to the temporary importation – temporary exportation rotation method in Vietnam (Internet image) 

Customs documents for equipment used for containing cargos according to the temporary importation – temporary exportation rotation method in Vietnam

- A customs declaration issued by the Ministry of Finance for types of equipment stipulated in (4).

- A manifest of cargos temporary imported or temporary exported, written in the form promulgated by the Ministry of Finance for types of equipment stipulated in points (1), (2) and (3)

- Transportation documents if cargos are conveyed by means of sea, air or rail transports; cargos which are conveyed by means of land transport and which are packed together with imported cargos: 01 copy.

- Export or import permit; a written announcement of the result of specialized inspection according to the relevant laws: 01 original.

Customs procedures for equipment used for containing cargos according to the temporary importation – temporary exportation rotation method in Vietnam

- As for the types of equipments stipulated in points (1), (2) and (3)

When exporting or importing cargos, the customs declarant shall declare on the manifest of temporary import and export, and submit the following documents:

+ Transportation documents if cargos are conveyed by means of sea, air or rail transports; cargos which are conveyed by means of land transport and which are packed together with imported cargos: 01 copy.

+ Export or import permit; a written announcement of the result of specialized inspection according to the relevant laws: 01 original.

The Customs Sub-department where customs procedures for temporary importation and exportation are completed shall monitor, compare and verify the number of temporarily imported and exported equipment; carry out physical verification whenever suspicion is detected.

- As for the types of equipment stipulated in (4), the customs procedures shall be carried out in accordance with Section 5 of Chapter II Decree 08/2015/ND-CP.

Venues for completing customs procedures for equipment used for containing cargos according to the temporary importation – temporary exportation rotation method in Vietnam

- As for the types of equipment stipulated in points (1), (2) and (3), the customs procedures shall be completed at the Customs Sub-department located at border checkpoints.

- As for the types of equipment stipulated in point (4), the customs procedures shall be completed at the Customs Sub-department at border checkpoints, or Customs Sub-departments where customs procedures for importing goods used for manufacturing purpose and for production of commodities used for export are completed.

Other notes regarding customs procedures for equipment used for containing cargos according to the temporary importation – temporary exportation rotation method in Vietnam

Within the permitted period of temporary importation, re-exportation that the customs declarant registers with the customs authority, the equipment used for containing cargos according to the rotation method shall not be taxed. In case there is any change to the use purpose of equipment, the customs procedures shall be adopted as follows:

- Customs declarant shall submit a written explanation for such change to the Customs sub-department where the manifest of re-imported cargos is registered or the customs procedures for such re-importation are completed.

- The Director of the Customs Sub-department, where the manifest of re-imported cargos is registered or where the customs procedures for such re-imports are completed, shall take responsibility to consider the reasons or explanations of the customs declarant; if there is no sign of trade frauds, the request made by the customs declarant shall be accepted.

- The customs declarant shall follow the customs procedures for importing cargos according to Section 5 of this Chapter, at the Customs sub-department where temporary importation is carried out. In case where the customs declarant temporally imports cargos at different Customs Sub-departments, the aforesaid declarant shall choose only one Customs Sub-department to complete the customs procedures.

General basis: Clause 22, Article 1, Decree 59/2018/ND-CP.

Mai Thanh Loi

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