Customs Company for Temporary Import for Re-Export, A-to-Z Support

What Is Temporary Import for Re-Export?

Temporary import for re-export is a special import-export procedure in the field of trade. It involves bringing goods from abroad, or from special zones located within Vietnamese territory that are considered separate customs areas under the law, into Vietnam, and then re-exporting those same goods out of Vietnam.

This ensures that goods brought into Vietnam are only for transit or processing before being exported abroad.

The forms of temporary import for re-export are prescribed by law. Some common forms of temporary import for re-export include temporary import for re-export for repair, temporary import for re-export for processing, temporary import for re-export for testing, and temporary import for re-export for display. Each of these forms has its own characteristics and import-export process, prescribed by the competent authorities and relevant laws.

Temporary import for re-export plays an important role in promoting trade and economic development. It helps businesses access new technologies and materials, while also facilitating the export of processed or displayed products to the international market. However, temporary import for re-export must comply with the law and ensure that the goods do not violate national security regulations and food hygiene and safety.

>>>See More: Advice on Customs Procedures and Full-Service International Cargo Shipping

What Is the Temporary Import for Re-Export Process?

The temporary import for re-export process is the process of carrying out customs procedures to import goods into Vietnam from a separate customs area and then export them out of Vietnam. Below is the general process for temporary import for re-export:

1. Register the business: The business needs to register its business and have sufficient legal documents to carry out temporary import for re-export activities.
2. Identify the temporary import for re-export point: The business needs to choose a suitable temporary import for re-export point to carry out this process. The temporary import for re-export point is where the goods are imported into and exported out of Vietnam.
3. Declare the goods: The business must declare the goods according to the customs authority's regulations. The declaration process includes providing information on the goods, value, source, origin and other requirements.
4. Customs inspection and control: The customs authority will inspect the goods to ensure compliance with customs regulations and the law. This process includes checking the documents, inspecting the goods and verifying the export confirmation.
5. Pay taxes and fees: The business must pay the customs taxes and fees related to the temporary import for re-export process.
6. Complete the export procedures: After completing the temporary import procedures, the business carries out the procedures to export the goods out of Vietnam according to the customs authority's regulations.
7. Complete the temporary import for re-export procedures: After completing the export procedures, the business needs to complete the temporary import for re-export procedures at the customs authority to finalize this process.

Note that the temporary import for re-export process may have specific requirements and regulations depending on each case and the specific type of business. Therefore, to carry out this process, you should consult the customs regulations and contact the competent authorities for support and detailed information.

An Example of Temporary Import for Re-Export

Example: An electronics manufacturing company in Vietnam wants to export its products to the US. To save costs and time, the company decides to temporarily import goods from a separate customs area (such as a seaport area) within Vietnamese territory into a separate customs area in the US.

Once the goods have arrived in the US, the company can carry out procedures to re-import the goods and distribute them to the US market. This process is called temporary import for re-export.

In the example above, the company used temporary import for re-export to facilitate the export of goods from Vietnam to the US. Through this, the company took advantage of separate customs areas to reduce the procedures and costs related to exporting and importing goods.

Goods for Temporary Import for Re-Export in Vietnam

Goods for temporary import for re-export in Vietnam are goods imported into Vietnam from a foreign country and then exported to another country. These goods do not undergo any processing, repair or change of any property within Vietnamese territory.

Goods for temporary import for re-export are usually goods mainly exported to the European, US and Japanese markets.

Goods for temporary import, re-export in Vietnam may be machinery, equipment, components and spare parts temporarily imported to replace or repair foreign ships and aircraft, or temporarily exported to replace or repair Vietnamese ships and aircraft.

In addition, there are other goods such as hazardous waste, scrap, waste and goods on the list prohibited from temporary import for business.

The import and export of goods for temporary import for re-export is strictly managed by the competent authorities of the Vietnamese government, including the Ministry of Industry and Trade and the General Department of Customs. The import and export regulations for these goods are set to ensure safety, quality and compliance with the laws of the countries involved.

However, the import and export of goods for temporary import for re-export also faces some challenges and risks, such as falsifying the origin of goods or violating food hygiene and safety regulations.

Overall, goods for temporary import for re-export in Vietnam make an important contribution to the country's export activities and also create some business opportunities for enterprises in the import and export sector.

Regulations on Goods for Temporary Import, Re-Export in Vietnam

When bringing goods into Vietnam for the purpose of temporary import for re-export, the regulations allow those goods to be stored temporarily for no more than 60 days from the date of completing the temporary import customs procedures. If the business needs to extend the deadline, it must prepare an extension application and submit it to the Customs Sub-Department for an extension of time.

Goods for temporary import for re-export means bringing goods from abroad or from special zones within Vietnamese territory out to a foreign country, or from a foreign country into special zones within Vietnamese territory. This regulation helps businesses carry out international trade activities and facilitates the import and export of goods.

The regulations relating to goods for temporary import for re-export in Vietnam are governed by the Customs Law and related guiding documents and circulars. Payment for goods under the temporary import for re-export method must comply with the regulations on foreign exchange management and the guidance of the State Bank of Vietnam.

Customs Procedures for Goods for Temporary Import for Re-Export

Customs procedures for goods for temporary import for re-export is the process of importing goods from abroad into the country to repair, maintain or re-export them abroad. During this process, the provisions of the law must be strictly followed to ensure state management and avoid unnecessary risks.

1. Temporary import for re-export procedures for machinery and equipment

For machinery and equipment temporarily imported into Vietnam for repair, maintenance or re-export, the following procedures must be carried out:

• Step 1: Prepare a complete set of documents, including the application for temporary import for re-export, the sale or repair contract, the list of goods for temporary import for re-export, and the warehouse issue/receipt note.
• Step 2: Submit the documents to the Customs Department for review and issuance of the temporary import for re-export permit.
• Step 3: Carry out the repair, maintenance or re-export of the machinery and equipment.
• Step 4: Complete the customs procedures to export abroad.

2. Temporary import for re-export procedures for goods under repair

If the goods imported into Vietnam for repair, maintenance and re-export are defective, damaged or of substandard quality, the following procedures must be carried out:

• Step 1: Prepare a complete set of documents, including the application for temporary import for re-export, the repair contract, the list of goods for temporary import for re-export, and the warehouse issue/receipt note.
• Step 2: Submit the documents to the Customs Department for review and issuance of the temporary import for re-export permit.
• Step 3: Carry out the repair, maintenance or re-export of the goods.
• Step 4: Complete the customs procedures to export abroad.

With the above procedures, the provisions of the law must be strictly followed to ensure state management and avoid unnecessary risks.

Are Goods for Temporary Export, Re-Import Subject to Tax

Whether goods for temporary export, re-import are subject to tax is an issue related to the application of tax on goods temporarily imported into or re-exported from Vietnam. The regulations on taxation of goods for temporary export, re-import are governed by Vietnam's import-export tax regulations.

According to Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance, goods temporarily exported and re-imported are not subject to value added tax (VAT). This means there is no need to pay VAT on goods for temporary import for re-export.

However, it should be noted that the tax exemption only applies when the goods are temporarily imported and re-exported within a certain time limit and meet all the prescribed conditions and procedures. If the requirements and conditions are not met, goods for temporary export, re-import may be subject to tax.

Customs Value of Goods for Temporary Import for Re-Export

The customs value of goods for temporary import for re-export is a term related to the regulations on the customs value of goods during import and re-export in Vietnam. When goods are temporarily imported into Vietnam, the customs value is determined based on the value of the goods up to the first port of import.

When the goods are re-exported, the import tax already paid will be refunded, and the determination of this refund amount is calculated based on the remaining usable value of the goods according to the time of use and the time stored in Vietnam. There are some specific conditions and regulations related to the customs value of goods for temporary import for re-export.

For example, in the case where the buyer must pay the seller, the requirement includes submitting a commercial invoice or a document of equivalent value. Goods imported under a loan contract to serve production and then re-exported abroad are not eligible for tax exemption under the regulations.

How to Declare Goods for Temporary Import for Re-Export

How to declare goods for temporary import for re-export is the process of notifying and declaring goods that are imported into a country once for temporary use and then exported abroad, and then re-imported into the original country. This is done when the goods need to be repaired, serviced or further manufactured into finished products before being sold on the market. This process requires the importer to comply with the relevant customs regulations and procedures.

When declaring goods for temporary import for re-export, the importer needs to carry out the following steps:

• Prepare documents: The importer needs to collect and prepare documents such as the customs declaration, commercial invoice, transport documents and other related documents.
• Customs declaration: The importer must declare the re-exported goods on the customs declaration using the prescribed form.
• Customs inspection and processing: Customs will inspect the goods and process the customs procedures according to regulations.
• Export the goods: After completing the customs procedures, the goods are exported abroad to be repaired, serviced or further manufactured into finished products.
• Re-import the goods: After completing the repair, servicing or manufacturing, the goods are re-imported into the original country according to the customs regulations and procedures.

Customs Company for Goods for Temporary Import for Re-Export, A-to-Z Support

Embassy Freight Services (VN) is one of the leading companies in Vietnam specializing in providing customs procedures for goods for temporary import for re-export. We are committed to giving customers comprehensive support from A to Z throughout the customs procedure process.

We have an experienced and professional team, always ready to answer any questions and offer the best solutions for customers. With a strict and efficient working process, we ensure that the time to complete customs procedures is shortened as much as possible, helping customers save time and money.

In addition, we also provide related logistics services such as international cargo shipping, goods packing, cargo insurance, etc. We are committed to giving customers peace of mind and cost savings when using our services.

With high professionalism and responsibility, we have been and continue to be a trusted partner of many large companies in Vietnam and internationally. Contact us for advice and maximum support in carrying out customs procedures for goods for temporary import for re-export.

Benefits of Using Embassy Freight Services (VN)'s Temporary Import for Re-Export Customs Service

The customs service for goods for temporary import for re-export is one of the important services for import-export businesses. Carrying out customs procedures requires professional knowledge, experience and time; therefore, without sufficient experience and knowledge, businesses will face difficulties in the procedure process and may encounter legal and financial risks.

Therefore, using Embassy Freight Services (VN)'s customs service for goods for temporary import for re-export brings many benefits to businesses.

Below are the benefits businesses will enjoy when using our service:

1. Save time and money

Carrying out customs procedures for goods for temporary import for re-export requires a lot of time and money. When using our service, businesses save time and money, because we help them complete the procedures quickly and efficiently.

2. Legal assurance

With our expertise and experience in the field of customs procedures, businesses are assured that their procedures are carried out correctly and fully in accordance with the law. This helps avoid legal and financial risks for businesses.

3. A-to-Z support

We are committed to providing the best service for businesses. We support businesses from A to Z throughout the process of carrying out customs procedures for goods for temporary import for re-export. Our professional and dedicated team helps businesses overcome difficulties and achieve the best results.

4. Minimize risks

Using our service helps minimize the legal and financial risks for businesses. We ensure the procedures are carried out correctly and fully in accordance with the law, helping businesses avoid risks in the process of importing and exporting goods.

With the above benefits, using Embassy Freight Services (VN)'s customs service for goods for temporary import for re-export is a smart choice for import-export businesses. Contact us via Hotline: 0936911656 for the best advice and support.

Contact Information

EMBASSY FREIGHT SERVICES (VIETNAM)

Address: Room 4.25, 4th Floor, No. 8 Hoang Minh Giam, Ward 9, Phu Nhuan District, Ho Chi Minh City.

Email: info@embassyfreight.com.vn

Contact for Consultation:

• 0936911656 (HCM) – Embassy Freight Services (VN) Southern Region
• 0937361637 (Hanoi)- Embassy Freight Services (VN) Northern Region

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✅ Customs Declaration Service:	⭐ Fast Clearance, Good Prices, No Costs Beyond the Quote
✅ Air & Sea Freight:	⭐ Good, Competitive Rates
✅ Import-Export Service:	⭐ Full-Service, Good Prices
✅ Experience:	⭐ Over 22 Years of Experience
✅ Additional Services:	⭕ C/O Issuance, Import Permits, Animal & Plant Quarantine, Crating, On-the-Spot Import-Export & Related Documentation
✅ Agents, Offices:	⭕ Over 50 Offices and Agents in 30 Countries Worldwide

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