Customs procedures for temporary import of goods shall be followed at the Sub-department of Customs at the checkpoint where temporarily imports are stored.

Procedures for re-export shall be followed at the Sub-department of Customs at the checkpoint of at which goods are temporarily imported or the Sub-department of Customs at the checkpoint where goods are re-exported. With regard to temporarily imports subject to conditions prescribed by the Government, customs procedures for re-export shall be carried out at the Sub-department of Customs at the temporary import checkpoint;

1. Management of goods temporarily imported for re-export

a) Container must not be divided throughout the transport of goods from the checkpoint of temporary import to the customs controlled area, the re-export location at the checkpoint, or the customs clearance post.

If the container must be changed or divided, the trader shall submit a written request specifying the reasons, time of beginning and finishing changing or dividing the container for re-export; the Director of Sub-department of Customs in charge of the storage place shall grant permission if the following conditions are satisfied:

• Goods are being kept at one of the locations mentioned in Clause 5 Article 82 of Circular 38/2015/TT-BTC or customs clearance posts; goods gathering and inspection places at the checkpoint;
• The container or the means of transport is qualified for customs sealing. Otherwise, appropriate customs supervision measures shall be taken by Sub-department of Customs at the checkpoint of re-export to ensure as regulated by law.

b) Goods being moved to another means of transport or container shall be put under supervision;

c) Goods temporarily imported for re-export that have gone through customs procedures must be fully gathered at goods inspection places; bonded warehouse at the checkpoint of temporary import or checkpoint of re-export, and be exported through the checkpoint within 08 working hours since goods arrives at the checkpoint of export. If goods cannot be exported or not completely exported, the Director of Sub-department of Customs at the checkpoint of export shall consider extending the deadline if the trader submits a written request, provided they are completely exported within the time limit for retention in Vietnam. While awaiting the next re-export, goods must be kept at the places prescribed in Clause 5 Article 82 of this Circular;

d) If the checkpoint of re-export is different from the checkpoint of temporary import, the Sub-department of Customs at the checkpoint of temporary import shall seal the goods and request the declarant to move them to the checkpoint of re-export.

2. Customs management of temporarily imports sent to bonded warehouses and ICDs

a) If procedures for temporary import have been completed and procedures for re-export have not, goods may only be sent to a bonded warehouse or ICD under the management of the Sub-department of Customs at the checkpoint of import. Physical inspection shall be carried out at the bonded warehouse or ICD under the management of the Sub-department of Customs at the checkpoint; If procedures for re-export have been completed, goods must be sent to a bonded warehouse or ICD at the checkpoint of export;

b) Customs management of temporarily imports sent to bonded warehouses and ICDs

- After customs procedures for temporary import or re-export have been completed, if the time limit for goods retention in Vietnam has not expired, the trader sends the Sub-department of Customs where temporary import procedures were followed a written request for permission to send goods to a bonded warehouse or ICD pending re-export, specifying the number of the declaration of temporary import or declaration of re-export;

- The Directors of the Sub-departments of Customs where procedures for temporary import and re-export were followed shall make a certification on the written request and give it to the enterprise for sending goods to the bonded warehouse or ICD. It shall also be photocopied and enclosed with the customs dossier;

- The supervisory Sub-department of Customs of the bonded warehouse shall carry customs procedures for goods for which procedures for temporary import have been completed similarly to goods sent to the bonded warehouse from the domestic market as instructed in Article 91 of Circular 38/2015/TT-BTC;

- Supervision of goods for which procedures for temporary import have been completed that are moved from the checkpoint of import to the bonded warehouse or ICD pending re-export and vice versa is similar to imports under customs supervision prescribed in Circular 38/2015/TT-BTC.

3. Management of customs declarations of temporary import for re-export and temporary export for re-import

3.1 Goods temporarily imported for re-export

- The Sub-department of Customs where procedures for temporary import are followed shall monitor the quantity of temporarily imports on the e-customs system;

- In case of physical customs declaration, the quantity of temporarily imports shall be monitored on the paper declaration.

3.2 Temporarily imports, temporarily exports mentioned in Article 49, Article 50, Article 51, Article 52, Article 53, Article 54, Article 55 of Decree No. 08/2015/ND-CP

- The Sub-department of Customs where procedures for temporary import or temporary export are followed shall monitor the quantity of temporarily imports and temporarily exports on the e-customs system. If procedures for re-export or re-import are not followed by expiration of the period of temporary import or temporary export that was registered with the customs authority, or such period is not extended, the customs authority shall take appropriate actions as prescribed by law and impose tax (if any).

In case of physical customs declaration (including declaration on the Statement of temporarily imported or temporarily exported empty containers/flex tanks of the circulating vehicles mentioned in Point a and Point b Clause 1 Article 49 of Decree No. 08/2015/ND-CP), the procedures for re-export, re-import and monitoring of quantity of temporarily imported/exports shall be carried out using the paper declaration.