Chapter III
TEMPORARY IMPORT FOR RE-EXPORT, TEMPORARY EXPORT FOR RE-IMPORT, BORDER-GATE TRANSFER OF GOODS
Article 11. Temporary import for re-export of goods
Enterprises established in accordance with the Law on Enterprises may conduct temporary import for re-export of goods according to the following provisions:
1. For temporary import for re-export of goods on the list of goods banned from import and export provided in Appendix I to this Decree, of goods banned or suspended from import and goods banned or suspended from export as prescribed by law; and goods imported or exported under permits, enterprises shall obtain permits of the Ministry of Industry and Trade.
2. For goods other than those specified in Clause 1 of this Article, enterprises are only required to carry out procedures for temporary import for re-export at border-gate customs branches.
3. Temporary import for re-export of the following goods is a conditional business:
a/ Goods banned or suspended from import, goods banned or suspended from export as specified in Clause 1 of this Article.
b/ Goods which are likely to spread pathogens or cause environmental pollution.
c/ Goods subject to excise tax on a list announced by the Ministry of Industry and Trade.
The Government assigns the Ministry of Industry and Trade to specify conditions for enterprises to conduct temporary import for re-export under Clause 3 of this Article, and conditions for temporary import for re-export of these goods items.
4. Goods temporarily imported for re-export may be stored in Vietnam for no more than 60 (sixty) days, counting from the date of completion of customs procedures for temporary import. In case of necessity to extend this time limit, enterprises shall send written requests to customs branches that have carried out customs procedures for temporary import. Each extension must not exceed 30 (thirty) days and no more than 2 (two) extensions may be permitted for each shipment of goods temporarily imported for re-export.
Past that time limit, enterprises shall re-export goods out of Vietnam or destroy them. If importing these goods into Vietnam, they shall comply with regulations on import and duties.
5. Goods temporarily imported into Vietnam for re-export must go through customs procedures and be subject to customs supervision till they are actually exported out of Vietnam.
6. The payment for goods temporarily imported for re-export must comply with regulations on foreign exchange management and the guidance of the State Bank of Vietnam.
7. Temporary import for re-export must be carried out on the basis of two separate contracts: export contract and import contract, signed between Vietnamese traders and foreign traders. The export contract may be signed before or after the import contract.
8. Border gates for temporary import for re-export
a/ Goods eligible for temporary import for re-export may be temporarily imported for re-export through international or main border gates as prescribed by law.
The temporary import for re-export through other border gates and places must comply with regulations of the Prime Minister;
b/ For temporary import for re-export of timber with bordering countries, based on this Decree and written directions of the Prime Minister, the Ministry of Industry and Trade shall specifically guide border gates for this activity.
9. If being put for domestic consumption, goods temporarily imported for re-export are subject to the current mechanism of management of imports and exports.
Article 12. Other forms of temporary import for re-export
1. Equipment, machinery, construction vehicles, molds, samples and models outside the lists of goods banned or suspended from import, goods banned or suspended from export may be temporarily imported for re-export under lease or borrowing contracts signed between Vietnamese traders and foreign parties for production, construction or implementation of investment projects.
Procedures for temporary import for re-export shall be carried out at border-gate customs branches.
2. The temporary import for re-export of imports or exports subject to permit-based management must comply with permits of the Ministry of Industry and Trade after obtaining consent of line ministries and ministerial-level agencies.
3. The time limit of temporary import for re-export may be agreed upon between traders and their partners and must be registered with border-gate customs branches.
4. Traders may temporarily import goods which they have exported for re-processing or warranty at the request of foreign traders, and shall re-export them back to foreign traders. The procedures for temporary import for re-export shall be carried out at border-gate customs branches.
5. The Ministry of Finance guides procedures for temporary import for re-export in the following cases:
a/ Temporary import for re-export of parts and spare parts without contracts to serve replacement and repair of foreign seagoing ships and aircraft; parts and spare parts temporarily imported for repair of seagoing ships and aircraft under contracts signed between foreign ship owners and repairers in Vietnam.
b/ Temporary import for re-export of vehicles containing imports or exports by turnaround;
c/ Temporary import for re-export of instruments for performances, equipment for training and competition of art troupes and sports competition and performance teams;
d/ Temporary import for re-export of machinery, equipment and instruments of foreign organizations for medical examination and treatment in Vietnam for humanitarian purposes.
Article 13. Temporary export for re-import of goods
1. Traders may temporarily export for re-import all kinds of machinery, equipment and means of transport for repair, warranty, production, construction or lease under repair, warranty, production, construction or lease contracts with foreign countries. The procedures for temporary export for re-import are prescribed as follows:
a/ Permits of the Ministry of Industry and Trade are required for goods banned or suspended from import, goods banned or suspended from export, or goods imported or exported under permits;
b/ For goods other than those specified at Point a, Clause 1 of this Article, traders are only required to carry out procedures for temporary import for re-export at border-gate customs branches.
2. The time limit of temporary export for re-import may be agreed upon between traders and their partners, and must be registered with border-gate customs branches.
3. Goods temporarily exported as specified in this Article may be sold, donated or returned to foreign customers, or contributed as capital to investment joint ventures in foreign countries as agreed upon in contracts between traders and foreign parties, excluding goods temporarily exported for re-import stated at Point a, Clause 1 of this Article for which permits of the Ministry of Industry and Trade must be obtained before implementing agreements with foreign parties. The procedures for liquidation of such shipments of temporarily exported goods must be carried out at border-gate customs branches that have carried out temporary export procedures.
4. The payment for machinery, construction equipment or means of transport sold or contributed as capital to investment joint ventures in foreign countries must comply with regulations on foreign exchange management and the guidance of the State Bank of Vietnam or current regulations on offshore investment by Vietnamese traders.
5. Used consumer goods, parts and spare parts on the list of goods banned or suspended from import may only be temporarily exported for repair or warranty on the condition that the warranty duration of such goods has not yet expired under import contracts. The procedures for temporary export for re-import must be carried out at border-gate customs branches.
6. To be sold abroad, goods temporarily exported for re-import must comply with the current mechanism of import and export management.
Article 14. Border-gate transfer of goods
Traders may conduct the business of border-gate transfer of goods under the following provisions:
1. Except the goods specified in Clause 2 of this Article, all kinds of goods may be dealt in by the mode of border-gate transfer; the procedures for transfer through Vietnamese border gates must be carried out at border-gate customs branches.
2. For goods on the lists of goods banned or suspended from import, goods on the list of goods banned or suspended from export, and goods exported and imported under permits, traders may transport them through Vietnamese border gates after obtaining permits of the Ministry of Industry and Trade.
For transport not through Vietnamese border gates, such permits are not required.
3. Goods transported through Vietnamese border gates are subject to customs supervision until they are actually exported out of Vietnam.
4. The payment for goods in border-gate transfer must comply with regulations on foreign exchange management and the guidance of the State Bank of Vietnam.
5. Border-gate transfer must be carried out on the basis of two separate contracts: purchase contract signed between Vietnamese traders and exporting countries’ traders, and sale contract signed between Vietnamese traders and importing countries’ traders. The purchase contract may be signed before or after the sale contract.
Article 15. Combat of illegal transshipment of goods
In order to prevent illegal transshipment of goods, combat trade fraud and protect the reputation of Vietnamese exports, in case of necessity, the Minister of Industry and Trade shall report to the Prime Minister before announcing a list of goods banned or suspended from in the forms of temporary import for re-export and border-gate transfer; designate border gates for temporary import for re-export, and prescribe conditions on a number of goods items or promulgate a list of goods that may be dealt in by these modes and under permits of the Ministry of Industry and Trade.
Tìm kiếm
Nghị định 187/2013/NĐ-CP (Bản Word)
Nghị định 187/2013/NĐ-CP (Bản Pdf)