Decree No. 59/2018 / ND-CP: Amendments to procedures for temporary imported goods for re-exports

	Decree No. 59/2018 / ND-CP clarifies regulations on transshipped goods and goods in transit
	Decree No. 59/2018 / ND-CP supplements regulations on customs value

Customs and Border Guard Force at Nam Cam coordinate to inspect vehicles in exit and entry Removing many procedural obstacles. Photo: H. Nu

Removing many procedural obstacles

The contents related to procedures for temporarily imported goods for re-export have been amended and supplemented from Article 48 to Article 55 of Decree No. 08/2015 / ND-CP, as shown in Clause 21 to Clause 29 of Article 1 of Decree No. 59/2018 / ND- CP. According to the Drafting Committee, the supplementation is to overcome the practical problems without causing additional administrative procedures for enterprises. Specifically, Decree No. 08/2015 / ND-CP stipulates that import goods which are registered for Customs declaration and not consistent with the contract, they must be carried out by Customs procedures before re-export. This provision leads to problems and additional procedures for the Customs declarants, because the goods are not actually imported, if the goods are subject to sampling for specialized inspection, it will not ensure the integrity of that goods, so importers cannot return the goods to a foreign buyer. If the goods are subject to re-export under a decision by a competent agency, the Customs shall not be able to complete Customs procedures for imported goods, and as such, goods are usually banned from import or ineligible for import. The confirmation of customs clearance is not in accordance with regulations.

Therefore, regarding the customs procedures for imported goods subject to re-export, Decree 59/2018 / ND-CP has a supplement: " In the case where goods (except narcotics, weapons, reactionary documents and toxic chemicals in table I under the Chemical Weapons Convention) have not been implemented with Customs procedures or have been registered for Customs declarations, but have not yet completed the Customs procedures and are in the Customs supervision area, due to mistake, misplacement, derelict or refusal for receipt, if the carrier or goods owner makes a written request for re-export (in which clearly stating the reason for the mistake, the misplacement or the refusal) or goods are forced to be re-exported by a Decision of a competent agency, Director of Customs Branch which hold the goods shall monitor the goods until they are re-exported out of Vietnamese territory at the import border gate" (Clause 21, Article 1 of Decree No. 59/2018 / ND-CP).

Adding vehicles according to the rotation method

Regarding Customs procedures for vehicles according to the rotation method, Decree No. 59/2018 / ND-CP has overcome some difficulties in the implementation of Decree No. 08/2015 / ND-CP. Specifically, in Article 16 of the Law on Import and Export Duties, it stipulates the tax exemption for vehicles used for containing goods according to the temporary import for re-export or temporary export for re-import rotation method. However, Article 49 of Decree No. 08/2015 / ND-CP only stipulates Customs procedures for vehicles containing goods according to the temporary import for re-export rotation method.

Therefore, Decree 59/2018 / ND-CP has added the phrase, "temporary export, re-import" in the title; amended and supplemented the objects which are identified as vehicles containing goods under the rotation method. Specifically, vehicles used for containing according to temporary import for re-export and temporary export for re-import rotation method include: Empty containers with or without hanging hook; soft container liners for liquid cargo; Gas and liquid cylinders with stable and durable structure used for containing and transporting gases with signal number printed on the cylinder body and are transported by specialized vehicles; and other vehicles which can be used many times to contain import and export goods (Clause 22, Article 1 of Decree 59/2018 / ND-CP).

Customs procedures for temporarily imported for re-export and temporarily exported for re-import have been also amended in Decree 59/2018 / ND-CP. Previously, Article 50, Article 51, Article 52, Article 53, Article 54 and Article 55 of Decree No. 08/2015 / ND-CP stipulated the Customs clearance area for temporarily imported for re-export and temporarily exported for re-import and most of such goods must be implemented Customs procedures at a border gate Customs Branch. The provision on Customs clearance site at a border gate Customs Branch makes it difficult for the cases where goods are sent by express service and goods of processing enterprises, which have customs clearance site at Customs Branches outside the border gate.

Decree No. 59/2018 / ND-CP clarifies regulations on transshipped goods and goods in transit VCN- LTS: Decree No. 59/2018 / ND-CP amending and supplementing Decree No. 08/2015 / NĐ-CP (Decree 08) ...

Thus, Decree No. 59/2018 / ND-CP has added customs clearance sites (outside the border-gate customs department) which are the Express Customs Branch and the Customs Branch managing processing enterprises. In addition, it has also supplemented a provision that items which are imported or exported according to the temporary import for re-export are exempted from tax in Clause 9 Article 16 of the Law on Import and Export Duties.