Chương 3 Nghị định 12/2006/NĐ-CP: Tạm nhập tái xuất, tạm xuất tái nhập, chuyển khẩu hàng hoá

Chapter III

GOODS TEMPORARILY IMPORTED FOR RE-EXPORT, TEMPORARILY EXPORTED FOR RE-IMPORT AND TRANSHIPMENT OF GOODS

Article 12 Goods temporarily imported for re-export

1.Business entities shall have the right to conduct business in the temporary import and re-export of goods pursuant to the following provisions:

(a) Business entities must have a permit from the Ministry of Trade in order to temporarily import for re-export goods on the lists of goods the import and export of which is prohibited or temporarily suspended, or goods on the lists in appendices 2 and 3 of this Decree (if there are regulations on issuance of permits for such goods);

(b) Business entities must have a permit from the Ministry of Trade in order to temporarily import for re-export goods on the lists of goods the import and export of which is prohibited or temporarily suspended, or goods on the lists in appendices 2 and 3 of this Decree (if there are regulations on issuance of permits for such goods);

(c) With respect to goods other than those stipulated in clause 1 of this article, business entities shall only be required to conduct procedures at the customs bordergate for temporary import for re-export.

2. Goods which are temporarily imported into Vietnam for re-export shall only be permitted to be circulated in Vietnam for one hundred and twenty (120) days as from the date of completion of customs procedures for temporary import. If this time-limit needs to be extended, business entities must forward a written application to the customs department of the province or city where the original procedures were conducted, and the duration of any one extension shall not exceed thirty (30) days and there shall be no more than two extensions permitted for each consignment of goods temporarily imported for re-export.

3. Goods temporarily imported for re-export shall be subject to customs procedures on importation into Vietnam and shall be subject to customs supervision for the entire period until their re-exportation from Vietnam.

4. Payment of goods by way of temporary import for re-export must comply with regulations on foreign exchange control and other guidelines of the State Bank of Vietnam.

5. Temporary import for re-export shall be implemented on the basis of two separate contracts, namely an import contract and an export contract signed by the Vietnamese business entity with the foreign business entity. The export contract may be signed either before or after the import contract.

Article 13 Various forms of temporary import for re-export

1. Goods being equipment, machinery, processing facilities, models and samples not on the lists of goods the import and export of which is prohibited or temporarily suspended shall be permitted to be temporarily imported for re-export pursuant to a contract of lease signed between a Vietnamese business entity and a foreign business entity in order to conduct manufacturing or processing. The procedures for temporary import for re-export shall be resolved at the customs bordergate. The temporary import for re-export of all types of import and export goods in the category of management by permit shall be implemented in accordance with the provision in clause 1(a) of article 12.

2. The duration of temporary importation for re-export shall be as stipulated in the agreement between the two business entities and shall be registered with the bordergate customs.

3 Business entities shall have the right to temporarily import goods which they previously exported for reprocessing and which they warranted at the request of the foreign business entity and re-exported for receipt by the foreign business entity. Procedures for temporary import for re-export shall be resolved at the bordergate customs.

Article 14 Temporary export for re-import

1. Business entities shall be permitted to temporarily export for re-import all types of machinery, equipment and means of transportation in order to repair, warrant, manufacture, process and lease them to foreign parties. Procedures for temporary export for re-import shall be regulated as follows:

(a) Goods on the lists of goods the import and export of which is prohibited or temporarily suspended, and goods on the lists in appendices 2 and 3 issued with this Decree (if there are regulations on issuance of permits for such goods) must have a permit from the Ministry of Trade;

(b) With respect to goods other than those in the category stipulated in clause 1 of this article, business entities shall only be required to conduct procedures for temporary export for reimport at the customs bordergate.

2. The duration of temporary export for re-import shall be implemented as agreed between the business entities and the duration shall be registered with the bordergate customs.

3. Goods temporarily exported as stipulated in this article shall be permitted to be sold, donated or returned to the foreign customer, or used as assets to contribute capital to a joint venture investment overseas in accordance with a contract between the business entity and a foreign party, except that goods temporarily exported for re-import in the category of goods stipulated in clause 1 of this article must have a permit from the Ministry of Trade prior to performance of the contract with the foreign party. Procedures for customs clearance of consignments of temporarily exported goods shall be resolved at the customs bordergate where procedures are conducted for the temporary export.

4. Payment for goods being machinery, equipment for processing and means of transportation which are sold or used as assets to contribute capital to a joint venture investment overseas must comply with the regulations on foreign exchange control and other guidelines of the State Bank of Vietnam or the current regulations on investment abroad by Vietnamese business entities.

Article 15 Transhipment of goods

Business entities shall have the right to conduct the business of transhipment of goods pursuant to the following provisions:

1. Except for the goods stipulated in clause 2 of this article, it shall be permitted to conduct business in all types of goods by way of transhipment. Transhipment procedures at Vietnamese bordergates shall be resolved by the bordergate customs.

2. With respect to goods on the lists of goods the import and export of which is prohibited or temporarily suspended, and goods for which import and export is subject to issuance of a permit, a business entity shall be permitted to tranship goods via Vietnamese bordergates after it has a permit from the Ministry of Trade. Business entities shall not be required to apply for a permit from the Ministry of Trade for the carriage of goods without passing through the bordergates of Vietnam.

3.Goods which are transported via the bordergates of Vietnam shall be subject to customs inspection up until the time they are actually exported from Vietnam.

4. Payment of money or goods by way of conducting the business of transhipment must comply with the regulations on foreign exchange control and other guidelines of the State Bank of Vietnam.

5. Transhipment of goods shall be implemented on the basis of two separate contracts, one for the purchase of goods signed by the Vietnamese business entity with the foreign exporting business entity, and a second for the sale of goods signed by the Vietnamese business entity with the foreign importing business entity. The contract for the purchase of goods may be signed either before or after the contract for the sale of goods.

Article 16 Fighting illegal carriage of goods

In order to prevent the illegal carriage of goods, to fight commercial fraud and to protect the reputation of export goods of Vietnam, in necessary cases the Minister of Trade shall report to the Prime Minister of the Government prior to announcing a list of lines of goods in which business in the form of temporary import for export and transhipment of goods is temporarily suspended. Regulations on the conditions applicable to a number of lines of goods or promulgation of a list of goods in which business may be conducted pursuant to this method must have permission from the Ministry of Trade.