Customs procedures for commercial goods in temporary import for re-export.
To strengthen customs management on commercial goods in temporary import for re-export, General Department of Vietnam Customs sent the Document no.4509/TCHQ-GSQL dated Aug.28th 2012 to Provincial/City Customs Departments on procedures for commercial goods in temporary import for re-export. The Document covers procedures such as: extending time for storage of temporarily imported goods for re-export; ports for re-exporting goods; goods declared to re-export at the same Customs Branch but actually exported through the different port when imported; certifying goods already re-exported. Specifically:
* As for extending time for storage of goods temporarily imported and later re-exported:
- If the goods are already declared to be re-exported, the Customs Branch do not extend time for storage of temporarily imported goods for re-export in Vietnam as regulated in clause 2, Article 12 of Decree no.12/2006/NĐ-CP dated Jan,23rd 2006 by the Government; point e.2, clause 2, Article 37 of the Circular no.194/2010/TT-BTC dated Dec.06th 2010 by Ministry of Finance.
- The Goods are completely cleared to be re-exported must exit out of Vietnam within 08 hours since goods are transported to the border gate. Incase goods do not exit out of Vietnam in time as regulated with the suitable reasons, Customs Branch Leaders shall consider to extend exportation time to next days. In the extended days; goods must be controlled in compliance with provisions in point 3, the Document no.3882/TCHQ-GSQL dated July 27th 2012 of the General Department of Vietnam Customs.
* As for border gates of re-exportation:
- For the goods are declared to re-export at the same Customs Branch but actually exported through the different port when imported, the procedures are carried out in compliance with provisions in point c.2.2, clause 2, article 37 of the Circular no.194/2010/TT-BTC dated Dec.06th 2010 and business’ change of registered re-exported border gate are not permitted.
* As for the goods are cleared to re-export at the same Customs Branch but actually exported through the different port when imported:
- The Customs Branch at the border-gate of re-exportation only receive documents when all goods are gathered at border-gate and operate as regulated in point 2.b of the Document no.3882/TCHQ-GSQL dated July 27th 2012 of General Department of Vietnam Customs.
- The Customs Branch at the border-gate of temporary import hold responsibilities in supervising, exchanging information relating to the re-exported consignment and co-operate with The Customs Branch at the border-gate of re-export. In case there are consignments transported in the different route and registered time, the Customs shall have settlement measurements in time.
- The Customs Branch at border-gate of temporary importation organize to supervise, have statistics on quantity of declarations of re-exportation which haven’t got feedback from export border gate and settlement measurements which the Branch applied for each specific case, the Customs Department make monthly report to General Department of Vietnam Customs
* As for certifying goods actually re-exported:
Certifying goods actually re-exported are consistently carried out as followings:
- The Customs Branch Leader checks, signs and stamps with the Customs Branch’s seal and stamp customs official’s seal at part no.25 of the declaration form HQ/2002-XK (written declaration); at part no.31 of declaration form HQ/2009/TKĐTXK (e-declaration)
- The Customs Branch’s seal is square one – type no.2 “name of Customs Branch” promulgated with Decision no.1200/2001/QĐ-TCHQ of the General Department of Vietnam Customs.