Under the new regulations , there are 7 items that are prohibited for temporary import for re -export . That is : Weapons , ammunition and explosives ( except explosives industry under separate regulations ) , technical equipment and military ; Antiques ; These drugs ( unless prescribed separately precursors ) ; the toxic chemicals ; wild fauna and flora and fauna and rare natural kinds and dedicated cryptographic encryption software program used in the scope of state secrets protection , waste and scrap ( excluding scrap , waste allowed to be imported as raw materials for domestic production ) .
This Regulation governs the management and decentralized management between the Ministry of Commerce and the Peoples Committees of provinces gate economic zone specified in Decision 53/2001/QD-TTg .
For imported goods banned or suspended imports but not on the list of 7 items on traders only temporary import for re -export after or Ministry of Commerce of the Peoples Committees of provinces where Beijing Area economic gate allows writing with the provisions of this Regulation .
Traders have requirements for temporary entry across international borders , international port and re- exported through the border gate economic zone must be permitted by the Peoples Committees of provinces where economic zone for re-export gate at gate economic zone before then import temporary import permit at the Ministry of Commerce .
Traders Ministry of Commerce has been licensed for temporary import for re -export through the international border , international port then re-export requirements through the border gate economic zone of the license of the Ministry of Commerce as the basis for applying the provincial peoples Committee where the gate economic zone for re-export via border gate economic zone .
According to Point 1 , Section 2 , Clause XII Part B No.112/2005/TT-BTC Circular dated 15/12/2005 of the Ministry of Finance guiding customs procedures , inspection and supervision of the locations specified customs procedures for cargo business by mode of temporary import for re-export are : imports , exports business by mode of temporary import for re-export only make customs procedures at the border , goods can be re-exported when the customs procedures at border gates of importation or exportation ; case if the goods temporarily imported for re-export the goods on the list of banned imports must be kept in the entry gate area , procedures must be re-exported at the border gate customs sub-department temporarily imported goods .
On the tax refund on goods traded by mode of temporary import for re-export , the Company shall comply with the provisions of Section I, Part E claim 9 Circular dated 14/6/2007 of the Ministry 59/2007/TT-BTC Finance . On the tax refund dossier , the Company shall comply with Section II, Part E of 15 points Circular 59/2007/TT-BTC above.
Temporary import for re-export, temporary for re-export
Article 12 . Goods temporarily imported for re-export
1 . Traders may trade in goods temporarily imported for re-export in accordance with the following provisions :
a) The goods temporarily imported for re- export prohibition , suspension of export goods on the import prohibition list , pause and import goods listed in Appendix No. 02 , No. 03 attached to this Decree ( if applicable licensing requirements ) traders must be licensed by the Ministry of Commerce .
b ) For goods other than clause 1 of this Article, traders just temporary import for re- export procedure at the customs gate .
2 . Goods temporarily imported for re-export in Vietnam saved not exceed one hundred twenty days from the date of completion of customs procedures for temporary import . Where should extend traders send documents to the provincial or city where the procedures for extension of time limit each extension not exceeding thirty days and not more than two renewals per plot goods temporarily imported for re-export .
3 . Goods temporarily imported for re-export to the customs procedures for import into Vietnam and under customs supervision until they are actually exported from Vietnam .
4 . The payment for goods under temporary import for re-export must comply with the provisions of the Foreign Exchange Management and guidance of the State Bank of Vietnam .
5 . Temporary import for re-export is done on the basis of two separate contracts : contracts for export and import contracts signed by Vietnam s trade with foreign traders . Contracts can export contracts signed before or after import
Article 13 . The form of temporary import for re-export
1 . Goods equipment , machinery , construction equipment , molds not on the list of goods banned from export , suspend exports , imports of goods banned or suspended from import , temporary import for re-export is allowed under leases , loan traders Vietnam has signed with foreign parties for the manufacture and construction . Temporary import for re-export procedures at customs resolve gate . The temporary import for re- export of commodities and import of which are managed by permits under the provisions of clause 1 of Article 12 .
2 . The time limit for re-exports comply with the agreement of the partners trader and registered with the customs gate .
3 . Traders are temporarily imported goods that traders have exported for recycling , as required by warranty foreign traders and re- exporters of foreign traders returned . Temporary import for re-export procedures at customs resolve gate .
Article 14 . Goods temporarily imported for re- export
1 . Traders are temporarily exported for re-import of machinery , equipment and transport vehicles to repair , warranty , manufacturing , construction , leasing , repair in accordance with the contract , warranty , manufacturing , construction or leased to foreigners . Temporary import for re- export procedures shall be as follows :
a) the list of goods banned from export to suspend exports , imports of goods banned or suspended from import goods listed in Appendix No. 02 , No. 03 attached to this Decree ( if applicable licensing requirements ) must be licensed by the Ministry of Commerce .
b ) The goods other than clause 1 of this Article, traders just temporary export for re-import procedures at customs gate .
2 . The time limit for temporary export and re-import of the agreement comply with merchants and partners registered with the customs gate .
3 . Temporary export goods specified in this Article shall be permitted to sell , donate, returned overseas customers or used as assets to contribute to venture capital investments abroad as agreed in the contract with the trader abroad, except for goods temporarily imported for re- export under clause 1 of this Article shall be licensed by the Ministry of Commerce before making agreements with foreign parties . Liquidation procedures for temporary export shipments at customs which solved gate , where the temporary export procedures .
4 . The payment for machinery , construction equipment , transport or sale of assets or used to contribute to venture capital investing overseas must comply with the regulations on foreign exchange management and guidance of the State Bank of Vietnam or the current regulations on foreign investment traders Vietnam
