Temporary import for re-export:
Temporary import for re-export is when Vietnamese traders buy goods from one country to sell to another country, carrying out procedures to import goods into Vietnam and carrying out procedures to export those same goods out of Vietnamese territory.
Temporary import for re-export is carried out on the basis of two separate contracts: a purchase contract signed by a Vietnamese trader with a trader from the exporting country and a sales contract signed by a Vietnamese trader with a trader from the importing country. The purchase contract can be signed before or after the sales contract.
1. Regulations on temporarily imported goods for re-export
Temporarily imported goods are subject to customs supervision and can be divided into multiple shipments for re-export. When re-exporting, the enterprise must re-export all the goods declared on one re-export declaration at once;
Customs supervision of temporarily imported and re-exported goods that are not on the list of prohibited imports;
Traders are responsible for ensuring the goods' original condition, sealing them during their stay in Vietnam and transporting them to the export border gate;
When carrying out re-export procedures, in addition to the documents as for commercial export goods, the customs declarant must submit a copy and present the original declaration of temporarily imported goods;
In case the customs declarant carries out re-export procedures at a border gate other than the temporary import border gate, after completing the re-export procedures, the border gate Customs Branch will fax the re-export declaration (copy saved to Customs) to the Customs Branch. Customs Department of temporary import border gates to monitor and liquidate declarations according to regulations.
Re-exported goods that have completed customs procedures must be exported through the border gate within 8 working hours from the time the goods arrive at the export border gate. In case there is a legitimate reason accepted by the Leader of the Customs Branch at the export border gate, the re-exported goods will be stored at the export border gate, but not beyond the validity period of the re-export declaration.
In cases where goods temporarily imported for re-export have completed temporary import procedures into Vietnam, they will be retained in Vietnam for the prescribed period. If the trader needs to extend the period of stay in Vietnam, a written request must be sent to the Border Gate Customs Branch where the goods are temporarily imported, and the Customs Branch leader will consider and accept the extension. According to regulations, sign and stamp the Department's seal on the trader's written request and return it to the trader to carry out procedures for re-exporting the goods; Keep 01 copy in customs records; Does not require traders to apply for additional permission from the Ministry of Industry and Trade.
2.Customs clearance process for temporarily imported and re-exported goods
Steps:
Step 1: The customs declarant registers and declares the import customs declaration (temporarily imported) and presents customs documents and actual goods (when requested) to the customs authority.
Step 2: Customs authorities check documents, physically inspect goods (if any) and carry out customs clearance of goods.
Step 3: The customs declarant registers and declares the export (re-export) customs declaration and presents customs documents and actual goods (when requested) to the customs authority.
Step 4: Customs authorities check documents, physically inspect goods (if any) and carry out customs clearance of goods.
How to do it: Customs procedures for temporarily imported and re-exported goods can be done electronically.
For temporary import customs documents (1 set):
The imported goods declaration needs to meet the information criteria in Appendix II issued herewith Circular No. 38/2015/TT-BTC.
In case of making a paper customs declaration according to the provisions of Clause 2, Article 25 Decree No. 08/2015/ND-CP, customs declarants need to declare and submit 02 original copies of imported goods declaration according to form HQ/2015/NK Appendix IV issued with Circular No. 38/2015/TT-BTC;
Commercial invoice (in case the buyer needs to pay the seller): 01 photo.
In case the goods owner buys goods from a seller in Vietnam but is designated by the seller to receive the goods abroad, the customs accepts the invoice issued by the Vietnamese seller to the goods owner.
Cases where customs declarants are not required to submit commercial invoices:
– Customs declarants are priority businesses.
- For goods imported to perform processing contracts for foreign traders, the customs declarant will declare the provisional price on the customs declaration in the "Customs value" section.
– Imported goods do not have invoices, the buyer does not need to pay the seller. At this time, the customs declarant declares the customs value according to the guidance of the Ministry of Finance on determining customs value.
Bill of lading or other documents of equivalent value transported by air, sea or multimodal transport according to the provisions of law: 01 photocopy.
Except for cases of goods imported through land border gates; imported goods carried by people entering the country as luggage; Goods sold between the non-tariff area and the domestic market do not need a bill of lading or other documents of equivalent value.
For goods imported for the purpose of oil and gas exploration and exploitation and transported on service ships (not commercial ships), a cargo manifest must be submitted instead of a bill of lading. .
Import documents; Import license under tariff quota:
– 01 original copy if imported once.
– 01 photocopy attached to the Reduction Monitoring Sheet if imported multiple times.
– Notice of exemption from inspection or Notice of inspection results from specialized agencies according to the provisions of law: 01 original copy.
For the terms specified in point d, if point dd above applies to the national single-window mechanism, specialized agencies through the national single-window information portal will send import licenses and written notification of results. inspection, exemption from specialized inspection, customs declarants do not have to pay when carrying out customs procedures.
Value declaration: The customs declarant declares the value declaration according to the form. Then send to the System as electronic data or submit 02 original copies to customs (in case of paper declaration). In some cases, a value declaration and value declaration form must be declared according to the Circular of the Ministry of Finance on determining the value of imported and exported goods.
Certificate of origin of goods or Self-certification document of origin: 01 original copy or document in electronic data form in the following cases:
Goods originating from a country or group of countries that have agreed to apply special preferential tax rates to Vietnam in accordance with Vietnamese law and international treaties that Vietnam has signed or acceded to. (if the importer wants to enjoy those incentives).
Goods notified by international or Vietnamese organizations may harm social safety, public health or the environment and need to be controlled.
Goods imported from countries that Vietnam has notified are in the period of applying anti-dumping tax, anti-subsidy tax, self-defense tax, and tax rates applied according to tariff quotas.
Imported goods must comply with import management regimes as prescribed by Vietnamese law or international treaties, of which Vietnam is a member.
In the case of an agreement on the application of special preferential tax rates with Vietnam or international treaties that Vietnam has signed or participated in, there are provisions on submitting the Certificate of Origin of imported goods as a document. Electronic or self-export documents of the producer/exporter/importer, customs accepts these documents.
– Imported goods purchase and sale contract: 01 photocopy.
– For goods subject to conditional temporary import and re-export business according to Government regulations:
– Certificate of temporary import and re-export business code provided by the Ministry of Industry and Trade: 01 photocopy;
– Temporary import and re-export license for goods according to regulations and issued by the Ministry of Industry and Trade: 01 original copy.
For re-export customs documents (1 set):
Export goods declaration according to the information criteria in Appendix II issued with Circular No. 38/2015/TT-BTC.
In case it is done on a paper customs declaration, according to the provisions of Clause 2, Article 25 of Decree No. 08/2015/ND-CP, the customs declarant needs to declare and submit 02 original copies of the export goods declaration according to form HQ/ 2015/XK Appendix IV issued together with Circular 38/2015/TT-BTC.
Export license (for goods requiring an export license):
– 01 original copy if exported once.
– 01 photocopy attached with the Controversy Monitoring Sheet if exported multiple times.
– Notice of exemption from inspection or Notice of inspection results from a specialized inspection agency according to the provisions of law: 01 original copy.
For documents specified in Points b and c of this Clause, if the national single-window mechanism is applied, specialized agencies will send export licenses and documents through the National Single-Window Information Portal. Inspection results, exemption from specialized inspection, customs declarants do not have to submit when carrying out customs procedures.
Time limit for processing documents
Time limit for receiving registration and checking customs documents: Immediately after the customs declarant submits and presents documents in accordance with the law (according to Clause 1, Article 23 of the Customs Law).
Time limit for completing document inspection and physical inspection of goods and means of transport:
Complete the document inspection within no more than 02 working hours from the time the customs receives complete customs documents.
Complete the physical inspection of goods no later than 08 working hours from the time the customs declarant presents all documents to customs.
In case the goods are subject to specialized quality inspection such as health, education, animal/plant quarantine, food safety and hygiene according to relevant laws, the deadline for completing the inspection is Actual goods will be counted starting from the moment of receiving specialized inspection results according to the provisions of law.
In cases where the shipment is large in quantity and of many types, making inspection complicated, the head of the customs authority at the place where customs procedures are carried out shall decide to extend the time for physical inspection of the goods. However, the maximum extension period cannot exceed 02 days.
