Customs procedures for goods temporarily imported for re-export

– Authority or competent person authorized or decentralized to implement (if any): Customs Branch

– Agency directly implementing administrative procedures: Customs Branch

– Coordinating agency (if any): None

– Law on Electronic Transactions No. 51/2005/QH11 dated November 29, 2005.

– Decree No. 187/2013/ND-CP dated November 20, 2013 of the Government detailing the implementation of the Commercial Law on international goods purchase and sale activities and buying, selling and processing agency activities and transit of goods with foreign countries;

– Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and implementing measures for a number of articles of the Customs Law on customs procedures, inspection, supervision and control custom.

– Decree No. 27/2007/ND-CP dated February 23, 2007 of the Government on electronic transactions in financial activities.

– Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance regulating customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods.

– Circular No. 172/2010/TT-BTC dated November 2, 2010 of the Ministry of Finance promulgating regulations on collection rates, collection, payment, management and use of fees and charges in the field of Customs.

– Circular No. 05/2014/TT-BCT dated January 27, 2014 of the Ministry of Industry and Trade regulating temporary import, re-export, temporary export, re-import, and border-gate transfer of goods.

+ 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.

a) Import goods declaration according to the information criteria in Appendix II issued with Circular No. 38/2015/TT-BTC.

In case of implementation on paper customs declaration as prescribed in Clause 2, Article 25 of Decree No. 08/2015/ND-CP, the customs declarant shall declare and submit 02 original copies of the imported goods declaration according to form HQ/2015. /NK Appendix IV issued with Circular No. 38/2015/TT-BTC;

b) Commercial invoice in case the buyer must pay the seller: 01 copy.

In case the goods owner purchases goods from a seller in Vietnam but is designated by the seller to receive goods from abroad, the customs authority accepts the invoice issued by the seller in Vietnam to the goods owner.
Customs declarants are not required to submit commercial invoices in the following cases:

b.1) The customs declarant is a priority enterprise;

b.2) For goods imported to perform processing contracts for foreign traders, the customs declarant declares the provisional price in the "Customs value" box on the customs declaration;

b.3) Imported goods do not have invoices and the buyer does not have to pay the seller, the customs declarant declares the customs value according to the guidance of the Ministry of Finance on determining customs value.

c) Bill of lading or other transport documents of equivalent value for goods transported by sea, air, rail, multimodal transport according to the provisions of law (except for goods Goods imported through land border gates, goods traded between the non-tariff area and the inland, imported goods carried by the person entering the country as luggage): 01 photocopy.

For imported goods serving oil and gas exploration and exploitation activities transported on service ships (not commercial ships), submit a cargo manifest instead of a bill of lading;

d) Import license for goods that require an import license; Import license according to tariff quota: 01 original copy if imported once or 01 photocopy attached with a reconciliation monitoring sheet if imported multiple times;

d) 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 d and dd above, if the national single-window mechanism is applied, the specialized state management agency shall send the import license, written notice of inspection results, and exemption from inspection. specialized information in electronic form through the National Single Window Information Portal, customs declarants do not have to pay when carrying out customs procedures;

e) Value declaration: The customs declarant declares the value declaration according to the form, sends it to the System as electronic data or submits 02 original copies to the customs authority (in case of declaration on the customs declaration). paper). Cases requiring value declaration and value declaration form shall comply with the Circular of the Ministry of Finance regulating the determination of customs value for exported and imported goods;

g) Document certifying the origin of goods (Certificate of origin or Self-certification document of origin): 01 original copy or document in electronic data form in the following cases:

g.1) Goods originating from a country or group of countries that have agreed on the application of special preferential tax rates with Vietnam in accordance with Vietnamese law and international treaties that Vietnam has signed or participate, if the importer wants to enjoy those preferential regimes;

g.2) Goods that are notified by Vietnam or international organizations are at a time when there is a risk of causing harm to social safety, public health or environmental sanitation that needs to be controlled;

g.3) Goods imported from countries subject to Vietnam's notification are in the period of application of anti-dumping tax, anti-subsidy tax, anti-discrimination tax, self-defense tax, applicable tax rate according to tariff quotas;

g.4) Imported goods must comply with import management regimes according to Vietnamese law or international treaties to which Vietnam is a member.

In cases where the agreement on the application of special preferential tax rates with Vietnam or the 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 documents or Self-certification documents of origin of goods from producers/exporters/importers, customs authorities accept these documents.

h) Imported goods purchase and sale contract: 01 copy;

i) For goods subject to conditional temporary import-re-export business according to Government regulations:

i.1) Certificate of temporary import and re-export business code issued by the Ministry of Industry and Trade: 01 photocopy;

i.2) Temporary import and re-export license issued by the Ministry of Industry and Trade for goods that must be licensed by the Ministry of Industry and Trade: 01 original copy.

II. Customs documents for re-export:

a) Export goods declaration according to the information criteria in Appendix II issued with Circular No. 38/2015/TT-BTC.

In case of implementation on a paper customs declaration as prescribed in Clause 2, Article 25 of Decree No. 08/2015/ND-CP, the customs declarant shall declare and submit 02 original copies of the export goods declaration according to form HQ/2015. /XK Appendix IV issued with Circular 38/2015/TT-BTC;

b) Export license for goods that require an export license: 01 original copy if exported once or 01 photocopy attached with the import monitoring sheet if exported multiple times;

c) 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, the specialized state management agency shall send the export license, written notice of inspection results, and exemption from inspection. Specialized inspection in electronic form through the National Single Window Information Portal, customs declarants do not have to pay when carrying out customs procedures.