On July 07, 2014, the Ministry of Finance issued the Circular No. 94/2014/TT-BTC prescribing customs procedures, inspection and supervision of a number of types of goods temporarily imported for re-export, transferred from border gate to border gate and consigned to bonded warehouses, and handling of cases of refusal to receive goods.
Within that, 60 days is the time limit for storage in Vietnam of goods temporarily imported for re-export and the extension may be made twice for each shipment of temporarily imported goods for re-export and must not exceed 30 days. A trader shall re-export the goods through the border gate of temporary import within 15 days after the expiration of the prescribed time limit for storage in Vietnam (and may not re-export the goods through other border gates).
Beside, the Circular does not allow breaking bulk of containers is prohibited throughout the transportation of containerized goods from the border gates of temporary import to customs supervision places or places of re-export within border gates or customs clearance points under regulations. When the transportation requires change or breaking bulk of containers for re-export, a trader shall make a written request stating the reason for and the actual time of starting and finishing, the change or breaking bulk; the director of the Customs Branch managing goods retention places shall consider and approve the request.
Re-exported goods already cleared from customs procedures must be fully gathered at and re-exported through border gates within eight working hours after they arrive at the border gates and are certified by the border-gate Customs Branches on handover records. If such goods cannot be exported or have not been fully exported and the trader requests in writing extension of the above time limit, the director of the border-gate Customs Branch shall consider and approve such extension for the full export of such goods in subsequent days, which must not exceed the time limit for storage in Vietnam.
This Circular takes effect on August 30, 2014, and annuls the Ministry of Finance’s Circular No. 59/2013/TT-BTC of May 8, 2013.
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