Changes in current policies along with issues arising in the operation relating to customs procedure for temporary import and re-export required to amend and supplement to ensure customs management. The content is being researched to amend and supplement the circular amending and supplementing Circular 38/2015/TT-BTC by the General Department of Vietnam Customs.

Ha Tinh Customs officials assisted enterprises
in implementing procedures. Photo: Thanh Hà

According to Drafting Board, in Article 81, Circular 38/2015/TT-BTC stipulating confirmation procedures for enterprises operating import – export or temporary import and re-export activity if the trader requests the Ministry of Industry and Trade to grant a code of temporary import and re-export in accordance with Article 13, Circular 05/2014/TT-BCT. However, currently, the Circular 05/2014/TT-BCT is abolished and the procedure for granting the code of temporary import and re-export stipulated at Decree No 69/2018/NĐ-CP of the Government is not require trader to have the confirmation of the General Department of Vietnam Customs about enterprises operating import – export or temporary import and re-export activity. Therefore, the Drafting Board suggested to abolish Article 81, Circular 38/2015/TT-BTC to fit the current regulations.

Regarding customs procedures for temporary import and re-export goods, according to current regulations at Point 4, Article 82, Circular 38/2015/TT-BTC, there is no regulation for the case of temporary import and re-export goods that already completed re-export procedure but goods have been only exported partly and the remaining goods are changed border gate for export.

In Point c, Clause 4, Article 82 of Circular 38/2015/TT-BTC: “For goods subject to conditional temporary import and re-export as prescribed by the Government or in the list of goods subjected to not recommend to import of the Ministry of Industry and Trade, if exceeding the period of storage in Vietnam, traders may only re-export through the border gate of temporary import within 15 days of the expiry date (not allowed to re-export through other border gates which is not border gate of temporary import). In case of a failure to re-export, it will be confiscated and handled in accordance with regulations; in case of destruction, traders are responsible for the cost of destruction. The Customs branch managing the border gate of temporary import is responsible for working with the Customs branch managing border gate of re-export in handing over, managing, supervising and handling goods which are exceeding storage period in Vietnam”...

Current regulations also have some problems during the implementation. Currently, Decree 187/2013/ND-CP has been abolished by Decree No. 69/2018/ND-CP of the Government. In addition, the transportation of goods from the place of delivery to the place of destination for goods temporarily imported and re-export does not have specific regulations on the implementation of procedure whether the type of independent transport or combined transportation. The reason is there is no regulation for the case of temporary import and re-export goods already completed re-export procedure but goods have been only exported partly and the remaining goods changed border gate for export, so a basis for synchronous implementation is not ensured. Besides that, the content specified at Point c, Clause 4, Article 82 does not clearly state the implementation process or the order and procedures for handling the violation and is not consistent with provisions of Article 22 of Decree 127/2013/ND-CP dated October 15, 2013 regulating administrative sanctions and enforcement of administrative decisions in the customs field (as amended in Decree 45/2016/ND-CP dated May 26, 2016).

Therefore, some issues about customs procedures for goods temporarily imported and re-export are proposed to be amended in Article 82 in the direction of updating the new adjustment document, which is Decree No. 69/2018/ND-CP to replace Decree No. 187/2013/ND-CP. To amend Point d, Clause 3 as follows: “d) the case of temporary import and re-export goods already completed re-export procedure but goods have been only exported partly at the registered border gate of re-export, the declarant should conduct an additional declaration on amending and supplementing quantity on the re-export declaration under the guidance in Article 20 of this circular; customs authorities shall liquidate the declaration of temporary import and re-export in accordance with the amended quantity of goods. In case of changing the border gate of re-export for remaining quantity of goods, the declarant must send a request document to the customs branch managing the border gate of re-export to bring the goods to the original border gate of import or to places where the temporary import and re-export goods are stored as prescribed in Clause 5 of this article to consider, decide and make a new re-export declaration for the remaining quantity of goods”.

Amending and supplementing Point c, Clause 4 in the direction: “For goods subject to conditional temporary import and re-export as prescribed by the Government or in the list of goods subject to having business licenses of temporary import and re-export granting by Ministry of Industry and Trade, if exceeding the period of storage in Vietnam, traders will be handled violation in accordance with regulations and goods are forced to re-export through the border gate of temporary import within 15 days from the expiry date. In case of a failure to re-export within 15 days, the goods will be confiscated and handled in accordance with regulations; in case of destruction, traders are responsible for the cost of destruction. The Customs branch managing the border gate of temporary import is responsible for chairing and cooperating with the Customs branch managing border gate of re-export in handing over, managing, supervising and handling goods which are exceeding storage period in Vietnam”.