Circular No. 59/2013 / TT-BTC of May 8, 2013 of the Ministry of Finance, guiding customs procedures, customs inspection and supervision of a number of goods temporarily imported for re-export and transited goods and send to bonded warehouse (15 pages)
This Circular guides customs procedures for the following goods, when temporarily imported for re-export (TN-TX), transferred from border gate to northern border provinces:
- Goods specified in Clause 2, Article 1 of Circular 05/2013 / TT-BCT, including frozen foods, excise taxed goods and used goods.
- Wine, beer, cigarettes, cigars and frozen food items brought from abroad; goods that have gone through TN-TX procedures are deposited in bonded warehouses waiting for export across the Northern border, except for goods specified in Clause 1, Article 25 of Decree 154/2005 / ND-CP.
Accordingly, in addition to documents such as commercial imports, when temporarily importing the above goods, traders are required to register the re-export border gate on the "other notes" box and submit additional: export contracts; an application for identification of TN-TX license number or business code number; TN-TX business code certificate; TN-TX license (if used goods). The list of temporarily imported goods to be re-imported on the "accompanying vouchers" box.
According to Article 4 of this Circular, the above mentioned TN-TX goods may only be stored in Vietnam for a maximum of 45 days from the time of temporary import and must not be transferred for domestic consumption.
This Circular takes effect from June 22, 2013. Attach the Form of goods hand-over record of TN-TX and the Report of situation of goods deposited in bonded warehouses.