Strictly control vehicles containing temporary import and re-export goods under the turnaround method

Photo by N.Linh

In the recent guidance sent to the provincial Customs Departments, the General Department of Vietnam Customs requested the units to implement based on the provisions of Article 49 of the Decree No. 22/2015/ND-CP, which are amended and supplemented in Clause 22, Article 1 of the Decree No. 59/2018/ND-CP on regulating customs procedures for vehicles containing goods under the turnaround mode of temporary import and re-export in order to guide enterprises to carry out customs procedures.

Regarding the monitoring of vehicles containing goods under the turnaround mode, the General Department of Vietnam Customs said that in Form 02 of Appendix IX issued together with Circular 38/2015/TT-BTC of the Ministry of Finance, it specifies the responsibility of customs officials in the work of monitoring containers. Accordingly, customs officials certified each time of re-export or re-import, and at the same time certified the quantity of goods which had not been re-imported or re-exported.

However, in order to intensify the monitoring and management of this item, the General Department of Vietnam Customs request the provincial Customs Departments to direct their Customs Branch to implement a number of specific contents: Customs officials in the place where carrying out procedures for temporary import or temporary export, shall have to monitor the time limit for temporary import and re-export, or temporary export and re-import, which have been registered with customs authority while implementing procedures for customs declarants.

However, in some cases, the last re-exported or re-imported shipment of temporary import or temporary export being carried out for procedures at the customs branch, is different from the customs branch list of temporarily imported and temporary export. Thus, after completing final re-export and re-import procedures, the customs branch where that procedure was implemented shall fax the list (done by the customs declarant) to the customs branch where the procedures for temporary import or temporary export were carried out.