Latest articles

Allowing enterprises to tranship the temporarily imported goods for re-export

This issue is guided by the General Department of Customs (GDC) to Dong Tam Joint Stock Company (Nghe An) and Sai Gon Logistic Company Limited (Ho Chi Minh City).

The GDC also informed the above mentioned enterprises that the customs supervision for temporarily imported goods for re-export has changed in mode of transportation.

Accordingly, Clause 5, Article 82 of Circular 38/2015 / TT-BTC is amended and supplemented at Clause 56, Article 1 of Circular No. 39/2018 / TT-BTC, which stipulates that the transshipment of temporarily imported goods for re-export is implemented in localities as follows:

An area under customs supervision at the border gate;

An ICD or bonded warehouse at the import border gate or export border gate;

Export and imports ports are established in inland bonded warehouses at entry or exit border gates;

Traders’ warehouse/depots, which were granted a temporary import for re-export number by the Ministry of Industry and Trade;

Clearance sites, checkpoints of export goods at the border.

Containers or means of transport must satisfy the conditions for customs sealing according to point d, Clause 1, Article 83 of Circular No. 38/2015 / TT-BTC.

Regarding the Customs supervision for goods transported from the entry border gate to the exit border gate , shall comply with the provisions in Clause 6, Article 82 of Circular No. 38/2015 / TT-BTC.

Specifically, in the case where an enterprise registers a re-export declaration with a Customs branch at the entry border gate, the procedures for transporting goods from the entry border gate to the exit border gate shall be carried out in the form of combined transport prescribed in Article 51c, Clause 30, Article 1 of Circular No. 39/2018 / TT-BTC.

In the case where an enterprise registers the re-export declaration with a Customs branch at the exit border gate, the procedures for transporting goods from the entry border gate to the exit border gate shall be carried out in the form of independent transport described in Article 51b, Clause 30, Article 1 of Circular No. 39/2018 / TT-BTC.

In addition, customs supervision from the customs branch of departure and the customs branch of destination (including customs branch at import border gate, customs branch of export border gate, and customs branch managing the place of change of means of transport) is also guided by the GDC.

Source: Customs News