Customs procedures for goods temporarily imported - re-exported, temporarily exported - re-imported to organize or attend fairs, exhibitions, and product introductions

– Clause 26 Article 1 Decree No. 59/2018/ND-CP dated April 20, 2018 amending and supplementing Article 53 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;

b) Transport documents in case of goods transported by sea, air or rail: 01 photocopy;

c) Document certified by a competent authority on organization or participation in fairs and exhibitions (except temporary import and re-export to introduce products): 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;

b) Document certified by a competent authority on organization or participation in fairs and exhibitions (except temporary export - re-import to introduce products): 01 photocopy;

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