According to the provisions of Clause 1, Article 39 of the Law on Foreign Trade Management 2017, the business of temporary import for re-export is A trader that imports products from a foreign country to Vietnam territory or from customs-controlled areas to domestic market and exports these products to other countries or customs-controlled areas shall comply


a. Goods subject to temporary import for re-export business activities may only be circulated within the Vietnamese territory for a certain period (not exceeding 60 days from the completion of temporary import procedures). (Clause 4, Article 13 of Decree 69/2018/ND-CP)

b. When being imported into the Vietnamese territory, goods temporarily imported for re-export must go through customs procedures and be supervised and inspected by this agency until they are exported out of the Vietnamese territory.

c. Business units may consume goods temporarily imported for re-export but must comply with specialized laws.

2. Goods that are not temporarily imported for re-export

According to the provisions of Article 40 of the Law on Foreign Trade Management, goods banned from temporary import for re-export include:

“a) Hazardous wastes, scraps and wastes;

b) Products that are prohibited from the temporary importation or merchanting trade according to international treaties to which the Socialist Republic of Vietnam is a signatory;

c) Products that have been used and can raise the commercial fraud;

d) Products that pose a high risk of environmental pollution, epidemics and effects on human health and life”.

In addition, in the case of environmental, health, life or security reasons, the Minister of Industry and Trade may issue a public announcement/decision on which goods are suspended from trading in temporary import for re-export.

Conditions for temporary import and re-export business conditions -

3. Procedures for business registration of temporary import for re-export service

About the procedure:

According to the provisions of Clause 3, Article 6 of Circular 12/2018/TT-BCT, the agency competent to approve the dossier is the Import-Export Department – the Ministry of Industry and Trade.

About profile:

According to the provisions of Articles 13 and 19 of Decree 69/2018/ND-CP, the dossier may vary depending on the type of goods.

1. For goods subject to import ban, restriction, etc., the application dossier consists of:

“a) An application for license to trade in temporary importation, stating the goods to be traded (description, HS headings, quantity, and value); import and export checkpoint: 1 original.

b) A business registration certificate or a business registration certificate: 1 copy bearing the trader’s stamp.

c) Import contract and export contract signed by the enterprise with foreign customers: 1 copy each with the trader’s stamp.

d) A report related to the license for temporary importation, indicating quantity of goods that was temporarily imported and exported: 1 original”.

2. For other cases of temporary import for re-export and for goods subject to prohibition, restriction, etc., the composition of the dossier will be the same as above, but the report will be omitted.

3. For conditional goods, procedures for applying for a business code for temporary import for re-export must be carried out.

4. For ordinary goods (not in the cases mentioned above), the unit only has to carry out customs procedures on the spot.

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