The General Department of Vietnam Customs (GDVC) has instructed enterprises to implement procedures and tax policies for goods that are temporarily exported for repair but fail to be re-imported, and substitute products provided by foreign suppliers.

Customs officers at Cha Lo Customs Branch process procedures for enterprises.
Photo: L.P

For goods temporarily exported but fail to be re-imported, the GDVC requests enterprises to implement procedures for export at the customs branch where the temporary export declaration is opened as prescribed in Section 5, Chapter III of the Government’s Decree 08/2015 dated January 21, 2015 amended and supplemented in Decree No. 59/2018 dated April 20, 2018.

If declarations are classified into the Red channel, the manager of Customs branches will decide to not conduct a physical inspection.

For substitute products, enterprises must comply with Section 5 of the Government’s Decree No. 08/2015 dated January 21, 2015, amended and supplemented in Government’s Decree No. 59/2018 dated April 20, 2018 and Circular No. 38/2015 dated March 25, 2015, Circular No. 39/2018 dated April 20, 2018 of the Ministry of Finance.

In addition, complying with Tax policies for each type of export and import in the Law on Import and Export Tax and the Government’s Decree No. 134/2016 dated September 1, 2016 amended and supplemented in Decree No. 18/2021 dated March 11, 2021.