Notes on border gate of temporary import and re-export goods

Hai Phong Customs officials inspected temporary import and re-export goods. Photo: T.Bình

Regarding to regulations on import – export border gate: temporary import and re-export and transshipment, if importing into or re-exporting out of Vietnam across the land border, the import or re-export should be carried out through international border gates and main border gates (bilateral border gates) that are opened under Decree 112/2014/ND-CP of the Government dated November 21, 2014 on regulating the land border gate management. It also applies to foreign goods temporarily imported and re-exported and deposited in bonded warehouses if the goods are imported or re-exported from Vietnam across the land border from January 1, 2021. Before 1/1/2021, it will comply with the provisions of current legal documents.

For import and export goods not subject to the above list, the import and export border gate should comply with Article 54 of the Law on Foreign Trade Management, the Decree 112/2014/ND-CP of the Government dated November 21, 2014 stipulating management of land border gates, Decree 14/2018/ND-CP dated January 23, 2018 of the Government regulating border trade activities.

Previously, on May 14, 2020, the Ministry of Industry and Trade issued Circular 09/2020/TT-BCT regulating a roadmap for the application of import and export border gates through land borders for temporary import goods and re-export, transshipment and deposit into bonded warehouses. The circular will take effect from June 30, 2020.