Legal Document

Title: Circular 05/2014/TT-BCT Providing for temporary import for re-export, temporary export for re-import, border-gate transfer of goods

Type: Circular

Issuing Agency: Ministry of Industry and Trade

Responsible Agency: General Department of Vietnam Customs

Issuing Date: 27-01-2014

Chapter 1.

GENERAL PROVISIONS

Article 1. Scope of regulation

1. This Circular provides for temporary import for re-export, temporary export for re-import, and business activities involving border-gate transfer of goods.

2. Business activities involving border-gate transfer of goods in form of goods transport from export country to import country without passing Vietnam’s border gates shall not be regulated by this Circular.

Case of border-gate transfer business passing Vietnam's border gates for goods in Annexes III, IV, V promulgated together with this Circular shall not be performed through the road border gates.

Article 2. Subjects of application

1. This Circular applies to Vietnamese traders (hereinafter abbreviated to traders) in implementation of activities involving temporary import for re-export, temporary export for re-import, border-gate transfer of goods; relevant agencies, organizations and individuals.

2. Enterprises with foreign investment capital shall comply with commitments related to the Vietnam’s acceding to the World Trade Organization (WTO).

Article 3. List of a number of commodity kinds

To promulgate together this Circular list of a number of commodity kinds as follows:

1. List of goods banned business in temporary import for re-export and border-gate transfer, prescribed in Annex I.

2. List of goods temporarily suspended from business in temporary import for re-export and border-gate transfer, prescribed in Annex II.

3. List of goods being frozen foods permitted the conditional business in temporary import for re-export, prescribed in Annex III.

4. List of goods subject to excise tax permitted the conditional business in temporary import for re-export, prescribed in Annex IV.

5. List of used goods banned export, temporarily suspended from export, banded import, temporarily suspended from import, not in Annex I and Annex II, permitted the conditional business in temporary import for re-export (hereinafter referred to as used goods, prescribed in Annex V).

ANNEX I

LIST OF GOODS BANNED TRADING IN TEMPORARY IMPORT FOR RE-EXPORT, BORDER-GATE TRANSFER
(Promulgated together with Circular No. 05/2014/TT-BCT dated January 27, 2014, of Ministry of Industry and Trade)

Goods code			Description of goods
Chapter 28 Chapter 29			Chemicals in List of chemicals in table 1 and table 2 promulgated together with the Government’s Decree No. 100/2005/ND-CP dated August 03, 2005, on the implementation of the convention of the prohibition of the development, production, stockpiling and use of chemical weapons and on their destruction.
Chapter 39	3915		Waste, parings and scrap of plastics
Chapter 84	8418		Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15 (Only apply to kinds using refrigerant C.F.C12 (R12) (chemical name is Dichlorodifluoromethane, chemical formula is CF₂Cl₂) Note: To know kind of chilled solvents used in equipment, see in catalogue of equipment, section refrigerant.
	8473		Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with the machines of headings 84.69 to 84.72.
Chapter 85	8507		Electric accumulators, including separators therefor, whether or not rectangular (including square).
	8507	10	Lead-acid, of a kind used for starting piston engines (used)
	8507	20	Other lead-acid accumulators (used)

Note: Goods banned trading in temporary import for re-export, border-gate transfer in Chapters 39, 84,85 formulated on the basis of List of goods and HS code in the preferential import tariff according to list of taxable goods promulgated together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Ministry of Finance.

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ANNEX II

LIST OF GOODS TEMPORARILY SUSPENDED TRADE IN TEMPORARY IMPORT FOR RE-EXPORT, BORDER-GATE TRANSFER
(Promulgated together with Circular No. 05/2014/TT-BCT dated January 27, 2014, of Ministry of Industry and Trade)

The list is formulated on the basis of List of goods and HS code in the preferential import tariff according to list of taxable goods promulgated together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Ministry of Finance. The list is used in the following principles:

1. List only applies to the used goods

2. Cases of enumerating HS code with 4 numbers, all HS codes of 8 numbers in heading of such 4 numbers shall be applied.

3. Cases of enumerating HS code with 4 numbers and HD code with 6 numbers, all HS codes of 8 numbers in sub-heading of such 6 numbers shall be applied. HS codes with 4 numbers (printed with italic letters in list) only have impact of clarifying content of information of catalogue of goods.

4. Cases of HS with 4 numbers and 6 numbers and detailing to HS code with 8 numbers shall apply to those HS code with 8 numbers. HS code with 4 numbers and 6 numbers (printed with italic letters in list) only have impact of clarifying content of information of catalogue of goods.

Chapter	Heading	Sub-heading		Description of goods
Chapter 39	3918			Floor covering of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling covering of plastics, as defined in note 9 to this Chapter.
	3922			Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics.
	3924			Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.
	3925			Builders; ware of plastics, not elsewhere specified or included.
	3926			Other articles of plastics and articles of other materials of heading 39.01 to 39.14
Chapter 40	4015			Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanized rubber other than hard rubber.
				- Gloves, mittens and mitts:
	4015	19	00	- - Other
	4016			Other articles of vulcanized rubber other than hard rubber.
	4016	91		- - Floor coverings and mats
	4016	99	91	- - - - Table coverings
	4016	99	99	- - - - Other
Chapter 42	4201	00	00	Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material.
	4202			Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or composition leather, of sheeting of plastics, of textile materials, of vulcanized fibre or of paperboard, or wholly or mainly covered with such materials or with paper.
	4203			Articles of apparel and clothing accessories, of leather or of composition leather.
Chapter 43	4303			Articles of apparel, clothing accessories and other articles of furskin.
	4304			Artificial fur and articles thereof.
Chapter 44	4414	00	00	Wooden frames for paintings, photographs, mirrors or similar objects.
	4419	00	00	Tableware and kitchenware, of wood.
	4420			Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not failing in Chapter 94
	4421			Other articles of wood.
Chapter 46				All Chapter 46
Chapter 48	4814	20	00	- Wallpapers and similar wall coverings; consisting of paper coated or covered, on the face side, with a grained, embossed, colored, design-printed or otherwise decorated layer of plastics.
	4823			Other paper, paperboard, cellulose plate and cellulose wadding, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose plate or cellulose wadding.
				- Trays, dishes, plates, cups and the like, of paper or paperboard:
	4823	61	00	- - Of bamboo
	4823	69	00	- - Other
	4823	90		- Other
	4823	90	70	- - Fans and handscreens
Chapter 50	5007			Woven fabrics of silk or of silk waste.
Chapter 51	5111			Woven fabrics of carded wool or of carded fine animal hair.
	5112			Woven fabrics of combed wool or of combed fine animal hair.
	5113	00	00	Woven fabrics of coarse animal hair or of horsehair.
Chapter 52	5208			Woven fabrics of cotton containing 85% or more by weight of cotton, weighing not more than 200 g/m².
	5209			Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2.
	5210			Woven fabrics of cotton containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m2.
	5211			Woven fabrics of cotton containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m2.
	5212			Other woven fabrics of cotton.
Chapter 53	5309			Woven fabrics of flax.
	5310			Woven fabrics of jute or of other textile bast fibres of heading 53.03.
	5311			Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn.
Chapter 54	5407			Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 54.04.
	5408			Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 54.05.
Chapter 55	5512			Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres.
	5513			Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2.
	5514			Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2.
	5515			Other woven fabrics of synthetic staple fibres.
	5516			Woven fabrics of artificial staple fibres.
Chapter 57				All Chapter 57
Chapter 58				All Chapter 58
Chapter 60				All Chapter 60
Chapter 61				All Chapter 61
Chapter 62				All Chapter 62
Chapter 63	6301			Blankets and travelling rugs.
	6302			Bed linen, table linen, toilet linen and kitchen linen.
	6303			Curtains (including drapes) and interior blinds; curtain or bed valances.
	6304			Other furnishing articles, excluding those of heading 94.04.
	6307	10		- Floor-cloths, dish-cloths, dusters and similar cleaning cloths:
	6308	00	00	Set consisting of woven fabrics and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, put up in packing for retail sale.
	6309	00	00	Worn clothing and other worn articles.
Chapter 64				All Chapter 64
Chapter 65	6504	00	00	Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed
	6505			Hats and other headgear, knitted or crocheted, or made up from lace, felt of other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed.
	6506			Hats and other headgear, whether or not lined or trimmed.
				- Other
	6506	91	00	- - Of rubber or of plastic
	6506	99		- - Of other materials
Chapter 66	6601			Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas).
	6602	00	00	Walking-sticks, seat-sticks; whips, riding-crops and the like.
Chapter 67	6702			Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit.
	6703	00	00	Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like.
	6704			Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included.
Chapter 69	6910			Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures.
	6911			Tableware, kitchenware, other household articles and toilet articles, of porcelain or china.
	6912	00	00	Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china.
	6913			Statuettes and other ornamental ceramic articles.
	6914			Other ceramic articles.
Chapter 70	7013			Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 70.10 or 70.18).
Chapter 71	7117			Imitation jewellery
				- Of base metal, whether or not plated with precious metal:
	7117	19		- - Other
Chapter 73	7321			Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel.
	7323			Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel.
	7324			Sanitary ware and parts thereof, of iron or steel.
Chapter 74	7418			Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof of copper.
Chapter 76	7615			Table, kitchen or other household articles and parts thereof, of aluminum; pot scourers and scouring or polishing pads, gloves and the like, of aluminum; sanitary ware and parts thereof, of aluminum.
Chapter 82	8210	00	00	Hand-operated mechanical appliances, weighting 10 kg or less, used in the preparation, conditioning or serving of food or drink.
	8211	91	00	- - Table knives having fixed blades
	8212			Razors and razor blades (including razor blade blanks in strips).
	8214	20	00	- Manicure or pedicure sets and instruments (including nail files)
	8215			Spoons, forks, ladies, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware.
Chapter 83	8301	30	00	- Locks of a kind used for furniture
	8301	70	00	- Keys presented separately
	8302			Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddler, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal.
				- Other mountings, fittings and similar articles suitable for motor vehicles.
	8302	42		- - Other, suitable for furniture
	8302	50	00	- Hat-racks, hat-pegs, brackets and similar fixtures.
	8306			Bells, gongs and the line, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal.
Chapter 84	8415			Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated.
	8415	81		- - Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps)
	8415	82		- - Other, incorporating a refrigerating unit:
	8415	83		- - Not incorporating a refrigerating unit
	8415	90		- Parts
	8415	90	19	- - - Other
	8418			Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15
				- Parts
	8418	99		- - Other
	8419			Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric.
				- Instantaneous for storage water heaters, non-electric:
	8419	11		- - Instantaneous has water heaters:
	8419	11	10	- - - Household type
	8419	19		- - Other
	8419	19	10	- - - Household type
	8419	81		- - For heating drinks or for cooking or heating food
	8421			Filtering or purifying machinery and apparatus for liquids or gases.
				- Filtering or purifying machinery and apparatus for liquids:
	8421	21		- - For filtering or purifying water:
	8421	21	11	- - - - Filtering machinery and apparatus for domestic use
				- Parts
	8421	91		- - Of centrifuges, including centrifugal dryers: (only including parts of HS codes stated above)
	8422			Dish washing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labeling bottles, cans, boxes, bags or other containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating
	8422	90		- Parts:
	8422	90	10	- - Of machines of subheading 8422.11
	8423	10		- Personal weighing machines, including baby scales; household scales
				- Other weighing machinery:
	8423	81		- - Having a maximum weighing capacity not exceeding 30 kg:
	8450			Household or laundry-type washing machines, including machines which both wash and dry.
	8450	90		- Parts:
	8450	90	20	- - Of machines of subheading 8450.11, 8450.12.00 or 8450.19
	8451	30		- Ironing machines and presses (including fusing presses):
	8451	30	10	- - Single roller type domestic ironing machines
	8452	10	00	- Sewing machines of the household type
	8471	60		- Input or output units, whether or not containing storage units in the same housing:
	8471	70		- Storage units
Chapter 85	8508			Vacuum cleaners.
	8508	70		- Parts:
	8508	70	10	- - Of Vacuum cleaners of subheading 8508.11.00 or 8508.19.10
	8509			Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 85.08.
	8510			Shavers, hair clippers and hair-removing appliances, with self-contained electric motor.
	8516			Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus; electro-thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 85.45
	8518			Microphones and stands therfor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets.
	8518	30		- Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers:
	8518	30	10	- - Headphones
	8518	30	20	- - Earphones
				- - Other combined microphone/speaker sets:
	8518	30	51	- - - For goods of subheading 8517.12.00
	8518	30	59	- - - Other
	8518	40		- Audio0frequency electric amplifiers
	8518	50		- Electric sound amplifier sets:
	8518	90		- Parts
	8519			Sound recording or reproducing apparatus.
	8519	30	00	- Turntables (record-decks) but have no amplifier and no loudspeaker
	8519	81		- - Media apparatus using magnetic, optical or semiconductor:
	8519	81	10	- - - Pocket size cassette recorders, the dimensions of which do not exceed 170 mm x 100 mm x 45 mm
	8519	81	20	- - - Cassette recorders with built in amplifiers and one or more built in loudspeakers, operating only with an external source of power
	8519	81	30	- - - Compact disc players
				- - - Transcribing machines:
	8519	81	49	- - - - Other
				- - - Magnetic tape recorders incorporating sound reproducing apparatus, digital audio type:
	8519	81	69	- - - - Other
				- - - Other sound reproducing apparatus, cassette type:
	8519	81	79	- - - - Other
				- - - Other
	8519	81	99	- - - - Other
	8521			Video recording or reproducing apparatus, whether or not incorporating a video tuner.
	8522			Parts and accessories suitable for use solely or principally with the apparatus of heading 85.19 or 85.21.
	8527			Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock.
	8529			Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528)
	8539			Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps.
	8539	22		- - Other, of a power not exceeding 200 W and for a voltage exceeding 100V:
	8539	22	90	- - - Other
	8539	29		- - Other
	8539	29	50	- - - Other, of a power exceeding 200 W and for a voltage not exceeding 100V
	8539	31		- - Fluorescent, hot cathode:
	8539	39		- - Other
Chapter 87	8711			Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars.
	8712			Bicycles and other cycles (including delivery tricycles) not motorized (excluding the racing bicycles of HS code 8712.00.10)
	8714			Parts and accessories of vehicles of headings 8711 to 8713 (excluding parts and accessories of heading 8713)
Chapter 90	9004	10	00	- Sunglasses
Chapter 91	9101			Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal.
	9102			Wrist-watches, pocket-watches and other watches, including stop-watches, other than those of heading 9101.
	9103			Clocks with watch movements, excluding clocks of heading 9104.
	9105			Other clocks (excluding marine chronometers of HS code 9105.91.10, 9105.99.10 and the similar meters
Chapter 94	9401	30	00	- Swivel seats with variable height adjustment
	9401	40	00	- Seats other than garden seats or camping equipment, convertible into beds.
	9401	51	00	- - Of bamboo or rattan
	9401	61	00	- - Upholstered
	9401	69	00	- - Other
	9401	71	00	- - Upholstered
	9401	79	00	- - Other
	9401	80	00	- Other seats
	9403	10	00	- Metal furniture of a kind used in offices
	9403	20		- Other metal furniture:
	9403	30	00	- Wooden furniture of a kind used in offices
	9403	40	00	- Wooden furniture of a kind used in the kitchen
	9403	50	00	- Wooden furniture of a kind used in the bedroom
	9403	60		- Other wooden furniture:
	9403	70		- Furniture of plastics:
	9403	81	00	- - Of bamboo or rattan
	9403	89		- - Other
	9404			Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber of plastics, whether or not covered.
	9405	10	40	- - - Fluorescent lamps and lighting fittings
	9405	10	90	- - - Other
	9405	20	90	- - Other
	9405	30	00	- Lighting sets of a kind used for Christmas trees
	9405	50	11	- - - Of brass of a kind used for religious rites
	9405	50	19	- - - Other
	9405	50	40	- - Hurricane lamps
	9405	50	90	- - Other
Chapter 95	9504			Video game consoles and machines, articles for funfair, table or parlor games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment.
	9505			Festival, carnival or other entertainment articles, including conjuring tricks and novelty jokes.
Chapter 96	9603	21	00	- - Tooth brushes, including dental plate brushes
	9603	29	00	- - Other
	9603	90		- Other
	9605	00	00	Travel sets for personal toilet, sewing or shoe or clothes cleaning.
	9613			Cigarette lighters ad other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks.
	9614			Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof.
	9615			Combs, hair-slides and the like; hair pins, curling pins, curling grips, hair-curlers and the like, other than those of heading 5816, and parts thereof.
	9617	00	10	- Vacuum flasks and other vacuum vessels

ANNEX III

LIST OF FROZEN FOODS
(Promulgated together with Circular No. 05/2014/TT-BCT dated January 27, 2014, of Ministry of Industry and Trade)

The principles of using the list:

1. The list is formulated on the basis of List of goods and HS code in the preferential import tariff according to list of taxable goods promulgated together with Circular No. 164/2013/TT-BTC dated November 15, 2013 of the Ministry of Finance.

2. The list applies to only frozen foods; excluding foods that are fresh, chilled, salted, in brine, dried or smoked.

Goods code				Description of goods
Chapter 02				Meat and edible meat offal
Chapter 03				Fish and crustaceans, molluscs and other aquatic invertebrates
Chapter 05				Products of animal origin, not elsewhere specified or included
	0504	00	00	Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked

ANNEX IV

LIST OF GOODS WITH EXCISE TAX
(Promulgated together with Circular No. 05/2014/TT-BCT dated January 27, 2014, of Ministry of Industry and Trade)

Goods code		Description of goods
Chapter 22	2203	Beer made from malt
	2204	Wine of fresh grapes, including fortified wines, grape must other than that of heading 20.09
	2205	Vermouth and other wine of fresh grapes flavored with plants or aromatic substances.
	2206	Other fermented beverage (for example, Cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included
	2208	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages.
Chapter 24	2402	Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.

ANNEX V

LIST OF THE USED GOODS
(Promulgated together with Circular No. 05/2014/TT-BCT dated January 27, 2014, of Ministry of Industry and Trade)

1. The List only applies to the used goods.

2. For heading 8418: not apply to goods in list of goods banned trading in temporary import for re-export, border-gate transfer promulgated together with Annex I of this Circular.

3. For heading 8703: only apply to motor cars used over 5 years from the production year to import year.

4. Cases of enumerating HS code with 4 numbers only, all HS codes of 8 numbers in group of such 4 numbers shall be applied.

5. Cases of enumerating HS code with 4 numbers and HD code with 6 numbers, all HS codes of 8 numbers in sub-heading of such 6 numbers shall be applied. HS codes with 4 numbers (printed with italic letters in list) only have impact of clarifying content of information of catalogue of goods.

6. Cases of HS with 4 numbers and 6 numbers and detailing to HS code with 8 numbers shall apply to those HS codes with 8 numbers. HS codes with 4 numbers and 6 numbers (printed with italic letters in list) only have impact of clarifying content of information of catalogue of goods.

Goods code				Description of goods
Chapter 40	4012			Retreaded or used pneumatic tires of rubber; solid or cushion tires, tire treads and tire flaps, of rubber
Chapter 84	8414			Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters
				- Fan:
	8414	51		- - Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125W:
	8414	59		- - Other
	8415			Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated.
	8415	10		- Window or wall types, self-contained or “split-system” (the heat and cold parts are separated)
	8415	20		- Of a kind used for persons, in motor vehicles:
	8418			Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15
	8418	10		- Combined refrigerator-freezers (a kind of refrigerating equipment with drawers for making ice and keeping cold separately), fitted with separate external doors
	8418	10	10	- - Household type
				- Refrigerators, household type
	8418	21	00	- - Compression-type
	8418	29	00	- - Other
	8418	30		- Freezers of the chest type, not exceeding 800 liter capacity:
	8418	30	10	- - Not exceeding 200 liter capacity
	8418	40		- Freezers of the upright type, not exceeding 900 liter capacity:
	8418	40	10	- - Not exceeding 200 liter capacity
	8421	12	00	- - Clothes-dryers
	8422			Dish washing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labeling bottles, cans, boxes, bags or other containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating
				- Dish washing machines:
	8422	11	00	- - Of the household type
	8450			Household or laundry-type washing machines, including machines which both wash and dry.
				- Washing machine of kind of a dry linen capacity not exceeding 10 kg
	8450	11		- - Fully-automatic machines:
	8450	12	00	- - Other washing machines, with built-in centrifugal drier
	8450	19		- - Other
	8450	20	00	- Washing machine of kind of a dry linen capacity exceeding 10 kg
	8471			Automatic data processing machine and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included.
	8471	30		- Portable automatic data processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display:
				- Other automatic data processing machines
	8471	41		- - Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined:
	8471	41	10	- - - Personal computers excluding portable computers of subheading 8471.30
	8471	49		- - Other, presented in the form of systems:
	8471	49	10	- - - Personal computers excluding portable computers of subheading 8471.30
	8471	50	10	- - Processing units for personal computers (including portable computers)
Chapter 85	8508			Vacuum cleaners.
				- With self-contained electric motor:
	8508	11	00	- - Of a power not exceeding 1,500 W and having a dust bad or other receptacle capacity not exceeding 20 l
	8508	19		- - Other
	8517			Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless networks (such as a local or wide area network), other than transmission or reception apparatus of headings 84.43, 85.25, 85.27 or 85.28
				- Telephone sets, including telephones for cellular networks or for other wireless networks:
	8517	11	00	- - Line telephone sets with cordless handsets
	8517	12	00	- - Telephones for cellular networks or for other wireless networks.
	8517	18	00	- - Other
	8518			Microphones and stands therfor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets.
				- Loudspeakers, whether or not mounted in their enclosures:
	8518	21		- - Single loudspeakers, mounted in their enclosures:
	8518	22		- - Multiple loudspeakers, mounted in the same enclosure:
	8518	50		- Electric sound amplifier sets:
	8525	80		- Television cameras, digital cameras and video camera recorders
	8528			Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus.
				- Other monitors:
	8528	51		- - Of a kind solely or principally used in an automatic data processing system of heading 84.71:
	8528	51	20	- - - Other, colour
	8528	51	30	- - - Other, monochrome
				- Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus.
	8528	72		- - Other, colour
	8528	73	00	- - Other, monochrome
Chapter 87	8703			Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and sport car.
				- Other vehicles, with spark-ignition internal combustion reciprocating piston engine:
	8703	21		- - Of a cylinder capacity not exceeding 1.000cc:
	8703	21	10	- - - Go-karts
	8703	21	24	- - - - - Four-wheel drive
	8703	21	29	- - - - - Other
	8703	21	92	- - - - Motor-homes
	8703	22		- - Of a cylinder capacity exceeding 1,000cc but not exceeding 1,500cc:
	8703	22	19	- - - - Other
	8703	22	92	- - - - Motor-homes
	8703	22	99	- - - - Other
	8703	23		- - Of a cylinder capacity exceeding 1,500cc but not exceeding 3,000cc
	8703	23	40	- - - Motor-homes
				- - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other:
	8703	23	61	- - - - Of a cylinder capacity not exceeding 1,800cc
	8703	23	62	- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc
	8703	23	63	- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc
	8703	23	64	- - - - Of a cylinder capacity exceeding 2,500cc
				- - - Other
	8703	23	91	- - - - Of a cylinder capacity not exceeding 1,800cc
	8703	23	92	- - - - Of a cylinder capacity exceeding 1,800cc but not exceeding 2,000cc
	8703	23	93	- - - - Of a cylinder capacity exceeding 2,000cc but not exceeding 2,500cc
	8703	23	94	- - - - Of a cylinder capacity exceeding 2,500cc
				- - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other:
	8703	24		- - Of a cylinder capacity exceeding 3,000cc
				- - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other:
	8703	24	51	- - - - Four-wheel drive
	8703	24	59	- - - - Other
	8703	24	70	- - - Motor-homes
				- - - Other
	8703	24	91	- - - - Four-wheel drive
	8703	24	99	- - - - Other
				- Other vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel):
	8703	31		- - Of a cylinder capacity not exceeding 1,500cc:
				- - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), Completely Knocked Down:
	8703	31	20	- - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other:
	8703	31	50	- - - Motor-homes
				- - - Other
	8703	31	91	- - - - Four-wheel drive
	8703	31	99	- - - - Other
				- - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other:
				- - - - Of a cylinder capacity not exceeding 2,000cc:
	8703	32	52	- - - - - Four-wheel drive
	8703	32	53	- - - - - Other
				- - - - Other
	8703	32	54	- - - - - Four-wheel drive
	8703	32	59	- - - - - Other
	8703	32	60	- - - Motor-homes
				- - - Other
				- - - - Of a cylinder capacity not exceeding 2,000cc:
	8703	32	92	- - - - - Four-wheel drive
	8703	32	93	- - - - - Other
				- - - - Other
	8703	32	94	- - - - - Four-wheel drive
	8703	32	99	- - - - - Other
				- - Of a cylinder capacity exceeding 2,500cc:
				- - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other:
				- - - - Of a cylinder capacity exceeding 2,500cc but not exceeding 3,000cc
	8703	33	53	- - - - - Four-wheel drive
	8703	33	54	- - - - - Other
				- - - - Of a cylinder capacity exceeding 3,000cc:
	8703	33	55	- - - - - Four-wheel drive
	8703	33	59	- - - - - Other
	8703	33	70	- - - Motor-homes
				- - - Other
	8703	33	91	- - - - Four-wheel drive
	8703	33	99	- - - - Other
				- Other
	8703	90		- - Electrically-powered vehicles:
	8703	90	12	- - - Go-karts
	8703	90	19	- - - - Other
				- - Other
	8703	90	50	- - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), Completely Knocked Down:
	8703	90	70	- - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other:
	8703	90	90	- - - Other

Download Vietnamese: Circular 05/2014/TT-BCT Providing for temporary import for re-export, temporary export for re-import, border-gate transfer of goods

List Measures/Standards

Name	Description	Status	Measures/Standards	Measure Class
Worn clothing and other worn articles are in the list of goods temporarily suspended trade in temporary import for re-export, border-gate transfer	Detailed list as stipulated in Annex II circular 05/2014/TT-BCT	Active	Measure	Goods
Granting business license for temporary import for re-export of goods banned from export, temporarily suspended from export, banned from import, temporarily suspended from import; goods required licenses for export/import	Enterprises trade in temporary import for re-export of goods banned export, temporarily suspended from export, banded import, temporarily suspended from import, goods required licenses for export, import must have licenses for temporary import for re-export granted by the Ministry of Industry and Trade. Dossier of and procedures for licenses are prescribed in Chapter III of Circular 05/2014/TT-BCT	Active	Measure	Goods
Granting business license for temporary export for re-import of goods banned from export, temporarily suspended from export, banned from import, temporarily suspended from import; goods required licenses for export/import	Enterprises trade in temporary export for im-export of goods banned export, temporarily suspended from export, banded import, temporarily suspended from import, goods required licenses for export, import must have licenses for temporary import for re-export granted by the Ministry of Industry and Trade. Dossier of and procedures for licenses are prescribed in Chapter III of Circular 05/2014/TT-BCT	Active	Measure	Goods
Granting business license for border-gate transfer of goods banned from export, temporarily suspended from export, banned from import, temporarily suspended from import; goods required licenses for export/import	Enterprises trade in border-gate transfer of goods banned export, temporarily suspended from export, banded import, temporarily suspended from import, goods required licenses for export, import must have licenses for temporary import for re-export granted by the Ministry of Industry and Trade. Dossier of and procedures for licenses are prescribed in Chapter III of Circular 05/2014/TT-BCT	Active	Measure	Goods
Granting permit of temporary import for re-export in other forms for goods subject to export and import under license	Enterprises trade in temporary import for re-export of goods banned export, temporarily suspended from export, banded import, temporarily suspended from import, goods required licenses for export, import must have licenses for temporary import for re-export granted by the Ministry of Industry and Trade. Dossier of and procedures for licenses are prescribed in Chapter III of this 05/2014/TT-BCT	Active	Measure	Goods
Granting certification of trading code number in temporary import for re-export of frozen foods	Enterprises trade in temporary import for re-export of frozen foods in Annex III promulgated together with this Circular must satisfy the following conditions: 1. Be established at least 2 (two) years, have had activities of goods export, import or temporary import for re-export. 2. Paid a deposit of VND 10 billion (ten billion Vietnam dong) at the provincial-level State Treasuries or branches of Commercial banks in provinces or cities where enterprises have warehouses, yards as prescribed at Clause 3 this Article. 3. Have warehouses, yards for trading in temporary import for re-export of frozen foods	Active	Measure	Goods
Granting certification of trading code number in temporary import for re-export for goods subject to excise tax	Enterprises trading in temporary import for re-export for goods subject to excise tax in Annex IV Circular 05/2014/TT-BCT must satisfy the following conditions: 1. Be established at least 2 (two) years, have had activities of goods export, import or temporary import for re-export. 2. Paid a deposit of VND 7 billion (seven billion Vietnam dong) at the provincial-level State Treasuries or branches of Commercial banks in provinces or cities where enterprises have been granted certificate of business registration or certificate of enterprise registration.	Active	Measure	Goods
Certificate of trading code number in temporary import for re-export of used goods	Enterprises trading in temporary import for re-export for the used goods subject in Annex V Circular 05/2014/TT-BCT must satisfy the following conditions: 1. Be established at least 2 (two) years, have had activities of goods export, import or temporary import for re-export. 2. Paid a deposit of VND 7 billion (seven billion Vietnam dong) at the provincial-level State Treasuries or branches of Commercial banks in provinces or cities where enterprises have been granted certificate of business registration or certificate of enterprise registration	Active	Measure	Goods
Content adjustments of granted certificate of code number in temporary import for re-export of goods	For case of supplementing, amending certiticate of code number of temporary import for re-export, dossier comprises as stipulated in Article 13 Circular 05/2014/TT-BCT	Active	Measure	Goods
Granting certification of trading code number in temporary import for re-export in case of loss, missing or damage of goods	Enterprise lost, misplaced the certificat of code temporary import for re-export will be re-granted the certificate as stipulated in Circular 05/2014/TT-BCT	Active	Measure	Goods
Condition for granting permits of temporary import then re-export for goods subject to excise tax under management of MOIT	Trading in temporary import for re-export for goods subject to excise tax Enterprises trading in temporary import for re-export for goods subject to excise tax in Annex IV must satisfy the following conditions: 1. Be established at least 2 (two) years, have had activities of goods export, import or temporary import for re-export. 2. Paid a deposit of VND 7 billion (seven billion Vietnam dong) at the provincial-level State Treasuries or branches of Commercial banks in provinces or cities where enterprises have been granted certificate of business registration or certificate of enterprise registration.	Active	Measure	Goods
Trading in used goods is the condition trading	Enterprises trading in temporary import for re-export for the used goods subject in Annex V must satisfy the following conditions: 1. Be established at least 2 (two) years, have had activities of goods export, import or temporary import for re-export. 2. Paid a deposit of VND 7 billion (seven billion Vietnam dong) at the provincial-level State Treasuries or branches of Commercial banks in provinces or cities where enterprises have been granted certificate of business registration or certificate of enterprise registration.	Active	Measure	Goods