Guidelines for implementing temporary admission of goods 

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Illustrative:H.Dịu

This Decree does not apply to goods sent via postal services and transit goods.This Decree guides customs procedures, customs inspection and supervision, procedures for granting and returning temporary import – export document (ATA carnet), ensuring import tax, other taxes, late payment interest, fines and charges and fees (if any) fortemporary import and export goodsunder the Istanbul Convention on temporary admission of goods.

The Decree clearly stipulates that temporary import and export goods include:

1. Goods for display at events specified in Clause 7, Article 3 of this Decree;

2. Goods used at the event include: Goods needed for the purpose of introducing foreign machinery or display equipment, construction and decoration materials, including electrical equipment for booths, stalls; advertising and display materials to introduce goods;

3. Equipment including interpreting equipment, audio and visual recording equipment, educational, scientific and cultural films used at the event.

Temporary import and export goods specified in this Decree during the time of the event may not be used for other purposes. At the end of the event, these goods must be re-exported, re-imported or go through procedures for domestic consumption or changing the use purpose in accordance with law.

Temporary import and export goods are only allowed to be used at events in Vietnam after completing the temporary import procedures as prescribed in Article 15 of this Decree.

Conditions of temporary admission application

The Decree prescribes the conditions for temporary admission application, including:

1. Temporary import and export goodsmust comply with the management policies applicable to goods temporarily imported for re-export and temporarily exported for re-import.

2. Temporary import and export goods must be suitable for the purpose of organization and participation in events specified in Clause 7, Article 3 of this Decree and identified by serial numbers or specific characteristics and signs;

3. The customs declarant shall use a valid temporary import – export document (ATA carnet) in accordance with the form provided in Annex I issued with this Decree and be issued by the issuing agency of ATA carnet to carry out customs procedures.

Regarding the time of temporary admission, the Decree stipulates that the time limit for temporary import for re-export of goods is 12 months from the date the goods completing the temporary import procedures and within the use of ATA carnet (including the use duration of substitute ATA carnet).

The time limit for temporary export and re-import of goods is 12 months from the date goods complete temporary export procedures and within the use of ATA carnet (including the use duration of substituteATA carnet).

In case goods cannot be re-exported from the country of destination before the expiry specified in Clause 2 of this Article, the customs declarant shall proceed to issuance of a substitute ATA carnet as prescribed in Article 9 of this Decree for extension of time limit for temporary export and re-import at the customs agency where the temporary export procedures are carried out.

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If the goods cannot be re-exported within the time limit specified above due to temporary seizure under a decision of a competent authority, within the duration of temporary seizure under a decision of a competent authority, the carnet owner shall not be handled for violations of time limit of temporary import but failure to re-export.