From January 1, 2021, goods for temporary import for re-export and transit are imported or re-exported out of Viet Nam via terrestrial border, the import or re-export must be implemented at international border checkpoints or primary border checkpoints (bilateral border checkpoints).  

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The regulation is stipulated at Circular 09/2020/TT-BCT, dated May 14, 2020 of the Ministry of Industry and Trade on roadmap for application of border checkpoints for import and export in case of goods for temporary import for re-export, transit or storage in bonded warehouses.

The regulations are applied to foreign goods temporarily imported for re-exported and sent to bonded warehouses if the goods are imported or re-exported out of Viet Nam via terrestrial bonded warehouses.

Earlier, the Government issued Decree 69/2018/ND-CP stipulating specific articles of the Law on Foreign Trade Management, regulating specifically temporary import and re-export. ​

Temporary import and re-export goods are allowed to stay in Viet Nam for no more than 60 days from the date of completion of the temporary importation formalities. 

In cases where it is necessary to extend the time limit, traders shall send written requests for extension to the Customs Branch which carries out the temporary import procedures; the duration of each extension not exceed 30 days and not more than 2 extensions per shipment of temporary import and re-export goods./