Customs procedures for goods temporarily imported for re-export, temporarily exported for re-import to serve work within a certain period of time.

+ Paper customs declaration in case goods are carried by passengers on exit or entry.

          b) Authority or competent person authorized or decentralized to implement (if any): None.

          c) Agency directly performing administrative procedures: Border gate Customs Branch or Express Delivery Customs Branch

          d) Coordinating agency (if any): None.

– Clause 27 Article 1 Decree No. 59/2018/ND-CP dated April 20, 2018 amending and supplementing Article 54 of Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and implementing measures implementing a number of articles of the Customs Law on customs procedures, inspection, supervision and control.

– Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance on customs procedures, inspection, supervision and control;

– Circular No. 274/2016/TT-BTC dated November 14, 2016 of the Ministry of Finance regulating collection rates, collection, remittance, management and use of customs fees and fees for goods and vehicles in transit .

          + Step 2: The customs authority reviews and decides to clear the customs declaration for the declarant.

          + Step 3: Liquidate the declaration of temporary import - re-export, temporary export - re-import after all goods are re-exported and re-imported.

a) Customs declaration according to the form issued by the Ministry of Finance. In case of using a paper customs declaration, the customs declarant must submit 02 original copies of the customs declaration;

b) Transport documents in case of goods transported by sea, air or rail (except for goods carried by people entering the country as luggage): 01 photocopy;

c) Document on participation in work: 01 photocopy;

d) Import license, written notification of specialized inspection results according to relevant laws: 01 original copy.

II. Temporary export - re-import documents:

a) Customs declaration according to the form issued by the Ministry of Finance. In case of using a paper customs declaration, the customs declarant must submit 02 original copies of the customs declaration;

b) Document on participation in work: 01 photocopy;

c) Export license, written notice of specialized inspection results according to relevant laws: 01 original copy.