REGULATIONS ON TEMPORARY IMPORT, RE-EXPORT
Circular No. 11/2017/TT-BCT on temporary import, reexport, temporary export, re-import and merchant trade of goods issued by the Ministry of Industry and Trade on July 28, 2017.
Accordingly, goods shall be temporarily imported and reexported through international and principal border checkpoints. The re-export of goods through auxiliary border checkpoints and border crossings shall only be carried out at auxiliary border checkpoints and border crossings located in border-gate economic zones and auxiliary border checkpoints outside border-gate economic zones which are under supervision by competent authority in accordance with regulations of law and have adequate technical facilities to ensure the state administration. The People’s Committee of each bordering province shall publish a list of auxiliary border checkpoints and border crossings prescribed in Clause 2 of this Article after reaching an agreement with the Ministry of National Defense, the Ministry of Finance, the Ministry of Industry and Trade and Ministry of Agriculture and Rural Development. The Circular also prescribes that temporary imports shall be under supervision by the customs authority from the day on which the goods are arrive at the border checkpoint of import to the day on which they are re-exported. The goods transported in containers shall not be divided throughout the transport from the border checkpoint of import to the customs-controlled area or the border checkpoint or border crossing through which the goods are re-exported as prescribed. If the goods transported in containers have to be divided to be re-exported according to the requirement of transport, the division of such goods shall comply with regulations of the customs authority. The temporary imports such as frozen foods; goods subject to excise taxes and used goods shall not be sold domestically.
This Circular takes effect on September 11, 2017.
