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Circular No. 11/2017/TT-BCT dated July 28, 2017 of the Ministry of Industry and Trade on temporary import, re-export, temporary export, re-import and merchanting trade of goods

Date: 7/28/2017

MINISTRY OF INDUSTRY AND TRADE
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THE SOCIALIST REPUBLIC OF VIETNAM 
Independence – Freedom - Happiness
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No. 11/2017/TT-BCT
Hanoi, July 28, 2017
 
CIRCULAR
ON TEMPORARY IMPORT, RE-EXPORT, TEMPORARY EXPORT, RE-IMPORT AND MERCHANTING TRADE OF GOODS
Pursuant to the Government’s Decree No. 95/2012/ND-CP dated November 12, 2012 on functions, duties, powers and organizational of Ministry of Industry and Trade;
Pursuant to the Government’s Decree No. 187/2013/ND-CP dated November 20, 2013 providing detailed guidance on the  implementation of Commercial Law related to international trade in goods and activities of buying, selling, processing and transiting agents of foreign countries;
Pursuant to the Government’s Decree No. 77/2016/ND-CP dated  July 01, 2016 on amendments to certain regulations on investment and trading conditions in international trade in goods, chemicals, industrial explosives, fertilizers, gas business and food business under the state administration of Ministry of Industry and Trade;
Implementing the direction of the Prime Minister in Official Dispatch No. 1757/TTg-KTTH   dated October 31, 2013 on temporary import, re-export, merchanting of goods and storage of goods in bonded warehouses;
At the request of Director of Agency of Foreign Trade;
The Minister of Industry and Trade promulgates the Circular on temporary import, re-export, temporary export, re-import and merchanting trade of goods.
Chapter I
GENERAL PROVISIONS
Article 1. Scope
1. This Circular provides regulations on temporary import, re-export, temporary export, re-import and merchanting trade of goods.
2. The merchanting trade in which the goods are delivered directly from an exporting country to an importing country without going through any border checkpoints of Vietnam shall not be regulated by this Circular.
The merchanting trade in which the goods specified in Appendices III, IV and V of this Circular are delivered from an exporting country to an importing country through a border checkpoint of Vietnam shall not be carried out through a land border checkpoint.
Article 2. Regulated entities
1. Traders of Vietnam other than foreign invested traders (hereinafter referred to as "trader") that engage in temporary import and re-export (hereinafter referred to as “temporary import”), temporary export and re-import (hereinafter referred to as “temporary export”) and merchanting trade of goods and relevant authorities, organizations and individuals.
2. Foreign invested traders that comply with the commitment of Vietnam in international treaties to which Vietnam is a signatory.
Article 3. Lists of goods
1. The list of goods prohibited from temporary import, re-export and merchanting trade prescribed in Appendix I.
2. The list of goods suspended from temporary import, re-export and merchanting trade prescribed in Appendix II.
3. The list of frozen foods for temporary import, re-export and merchanting trade is prescribed in Appendix III.
4. The list of temporary imports subject to excise taxes prescribed in Appendix IV.
5. The list of used goods prohibited or suspended from export or import and are not specified in Appendices I and II (hereinafter referred to as “used goods”) prescribed in Appendix V.
Chapter II
TEMPORARY IMPORT OF GOODS
Section 1. Management of temporary import of goods
Article 4. General provisions on temporary import of goods
1. Except for the goods specified in Appendices I and II and prescribed in Clauses 2 and 4 of this Article, a trader that is an enterprise established in accordance with regulations of Law on Enterprises (hereinafter referred to as “enterprise”) may temporarily import goods regardless of its registered business lines. Procedures for temporary import of goods shall be carried out at a customs authority in accordance with regulations of law on customs and the license for temporary import issued by the Ministry of Industry and Trade is not required.
2. The temporary import of goods prescribed in Appendices III, IV and V shall comply with regulations of Articles 3, 4 and 5 of Decree No. 77/2016/ND-CP.
3. The temporary import of goods prescribed in Clause 2 of this Article shall not be authorized to a third party or carried out on behalf of a third party.
4. An enterprise that temporarily imports goods prohibited or suspended from export or import, exports and imports goods requiring licensing or subject to certain conditions have to obtain a license for temporary import of such goods issued by the Ministry of Industry and Trade. The application and procedures for licensing are prescribed in Chapter III of this Circular.
Article 5. Border checkpoints of import and export
1.  Goods shall be temporarily imported and re-exported through international and principal border checkpoints.
2. The re-export of goods through auxiliary border checkpoints and border crossings shall only be carried out at auxiliary border checkpoints and border crossings located in border-gate economic zones and auxiliary border checkpoints outside border-gate economic zones which are under supervision by competent authority in accordance with regulations of law and have adequate technical facilities to ensure the state administration.
3. The People’s Committee of each bordering province shall publish a list of auxiliary border checkpoints and border crossings prescribed in Clause 2 of this Article after reaching an agreement with the Ministry of National Defense, the Ministry of Finance, the Ministry of Industry and Trade and Ministry of Agriculture and Rural Development.
4. The People’s Committees of the bordering provinces shall reach an agreement with the Ministry of Industry and Trade about the criteria for selecting enterprises eligible to re-export goods through auxiliary border checkpoints and border crossings and the list of eligible enterprises.
5. In the cases where foreign goods are sent to bonded warehouses pending export or re-export through bordering provinces, the border checkpoints of import and export of these goods in the bordering provinces shall comply with regulations of this Article.
Article 6. Regulation of temporary imports
1. In case of congestion in a bordering province, the People’s Committee of this province shall direct the appropriate authority to implement measures for moving and regulating goods in the province for avoiding congestion at ports and border checkpoints and cooperate with the customs authority of the border checkpoint of import in regulating the volume of goods from border checkpoints for temporary import to border checkpoints for re-export.
2. After the measure for moving and regulating goods specified in Clause 1 of this Article is implemented but the congestion at ports and border checkpoint has not been relieved or in case of necessity, the Ministry of Industry and Trade will take charge and cooperate with the People’s Committee of the province, General Department of Vietnam Customs and Vietnam Border Guard High Command in regulating temporary imports by using the following measures:
a) Issue the license for temporary import of certain types of goods at the request of the Ministry of Industry and Trade. Applications and procedures for licensing temporary import shall comply with regulations of Chapter III of this Circular.
b) Send enterprises written requests for suspending the import of goods to Vietnam.
c) Suspend the issuance of licenses for temporary import of goods prescribed in Clause 3 Article 4 of this Circular.
Article 7. Bill of Lading
A bill of lading (B/L) of temporary imports specified in Appendices III, IV and V shall fulfill the following conditions:
1. The B/L shall be straight and non-negotiable.
2. The B/L shall bear the number of the certificate of eligibility for temporary import issued to the enterprise.
3. The B/L of used goods specified in Appendix V shall bear the number of the license for temporary import of such goods issued by the Ministry of Industry and Trade.
Article 8. Goods under supervision
1. Temporary imports shall be under supervision by the customs authority from the day on which the goods are arrive at the border checkpoint of import to the day on which they are re-exported.
2. The goods transported in containers shall not be divided throughout the transport from the border checkpoint of import to the customs-controlled area or the border checkpoint or border crossing through which the goods are re-exported as prescribed.
If the goods transported in containers have to be divided to be re-exported according to the requirement of transport, the division of such goods shall comply with regulations of the customs authority.
3. The temporary imports specified in Appendices III, IV and V shall not be sold domestically.
Section 2. CONDITIONAL TEMPORARY IMPORT
Article 9. Certificate of eligibility for temporary import
The Ministry of Industry and Trade shall issue the certificate of eligibility for temporary import of goods to an enterprise that fulfills all conditions prescribed in Articles 3, 4 or 5 of Decree No. 77/2016/ND-CP
Article 10. Applications for certificates of eligibility for temporary import
1. An application for the certificate consists of:
a) The original copy of the application form for the certificate of eligibility for temporary import using the specimen in Appendix VI;
b) A copy of Business Registration Certificate or Enterprise Registration Certificate bearing the applicant’s certification seal;
c) The original copy of the written confirmation issued by the credit institution of the payment of deposit as prescribed in Articles 3, 4 and 5 of Decree No. 77/2016/ND-CP using the specimen in Appendix VII of this Circular;
d) Copies of documents proving that the applicant has owned or rented warehouses to serve the temporary import of frozen food as prescribed in Article 3 of Decree No. 77/2016/ND-CP that bear the applicant’s certification seal;
dd) The original copy of the written confirmation of local electricity authority showing that the applicant’s warehouses have sufficient electricity supply to operate refrigerated containers corresponding to warehouses’ capacity.
In case of application for the certificate of eligibility for temporary import of goods subject to excise taxes specified in Appendix IV and used goods specified in Appendix V, the documents prescribed in Points d and dd Clause 1 of this Article are not required.
2. An application for the adjustment to the certificate of eligibility for temporary import consists of:
a) The original copy of the application form for adjustment to the certificate of eligibility for temporary import and re-export;
b) A copy of the issued certificate bearing the applicant’s certification seal;
c) Copies of documents related to the adjustments bearing the applicant’s certification seal.
3. An application for the reissuance of lost certificate of eligibility for temporary import consists of:
a) An application form for the reissuance of certificate of eligibility for temporary import which specifies reasons for the loss of the issued certificate enclosed with the applicant’s commitment;
b) A copy of the issued certificate which has been certified and stamped (if any) bearing the applicant’s certification seal.
4. If the certificate of eligibility for temporary import expires, the enterprise shall prepare an application as prescribed in Clause 1 of this Article.
If the conditions of the applicant’s warehouses in case of application for the certificate of eligibility for temporary import of frozen foods do not change in comparison with previous conditions, the Ministry of Industry and Trade will consider exempting the applicant from reinspection of warehouses when reissuing the certificate of eligibility for temporary import to the applicant.
Article 11. Procedures for issuance of certificates of eligibility for temporary import
1. The applicant shall send an application for the certificate of eligibility for temporary import as prescribed in Article 10 of this Circular to the Ministry of Industry and Trade by post  (Address: 54 Hai Ba Trung, Hoan Kiem district, Ha Noi city).
2. In case of invalid application, within 5 working days from the day on which the application is received, the Ministry of Industry and Trade shall request the applicant in writing to provide the additional documents.
3. Within 7 working days from the day on which the valid application for the certificate of eligibility for temporary import of frozen foods is received, the Ministry of Industry and Trade shall inspect or authorize the Department of Industry and Trade of the province in which the applicant’s warehouses located to inspect the conditions of warehouses. Within 7 working days from the day on which the result of the warehouse inspection is available, the Ministry of Industry and Trade shall consider issuing the certificate of eligibility for temporary import to the applicant.
4. In case of goods subject to excise taxes or used goods, within 7 working days from the day on which the valid application is received, the Ministry of Industry and Trade shall consider issuing the certificate of eligibility for temporary import to the applicant.
5. If relevant documents included in the application for the certificate of eligibility for temporary import must be verified, the time limit for application processing prescribed in Clauses 3 and 4 of this Article will be extended by the period over which the documents are verified.
6. The Ministry of Industry and Trade shall send a written explanation to the applicant if the application is rejected.
7. The certificate of eligibility for temporary import or written explanation of the Ministry of Industry and Trade shall be sent by post to the applicant through the address specified in the application.
Article 12. Responsibility of holders of the certificates of eligibility for temporary import
An enterprise holding the certificate of eligibility for temporary import shall:
1. Maintain fulfillment of the conditions prescribed in the Decree No. 77/2016/ND-CP and this Circular while using the certificate of eligibility for temporary import.
2. Promptly move frozen goods from ports and border checkpoints to its warehouse at the request of the competent authority in case of congestion.
3. Collect and treat wastes and sewage to prevent epidemics and ensure the environmental hygiene at its warehouse serving the temporary import of frozen foods.
4. Pay the following costs (if any):
a) Cost of environmental remediation if goods of the enterprise cause environmental pollution during their storage, temporary import and re-export of these goods in Vietnam;
b) Cost of destroying goods cannot be re-exported and temporary imports that are incorrectly declared and have to be destroyed; and
c) Other costs due to the violations of regulations on temporary import, re-export and storage of goods in bonded warehouses committed by the enterprise.
5. Notify the Ministry of Industry and Trade and relevant authorities of changes in conditions for the issuance of certificate of eligibility for temporary import or loss of the certificate of eligibility for temporary import.
6. Submit quarterly reports on the progress of temporary import of goods specified in Appendix III, IV and V using the specimen prescribed in Appendix VIII of this Circular. Reports shall be submitted in the first week of the following quarter to Agency of Foreign Trade affiliated to the Ministry of Industry and Trade (hereinafter referred to as “Agency of Foreign Trade”), People’s Committee and Department of Industry and Trade of the province where the warehouse is located and the enterprise re-exports goods.
Article 13. Revocation of certificates of eligibility for temporary import according to requests of enterprises
The certificate of eligibility for temporary import shall be revoked at the enterprise’s request when the following information is confirmed by relevant authorities:
1. The enterprise has re-exported all temporary imports.
2. The enterprise has fulfilled its obligations arising during the transport and storage of temporary imports (if any) in accordance with regulations of this Circular.
Article 14. Revocation of certificates of eligibility for temporary import due to the violation committed by enterprises
1. An enterprise will have its certificate of eligibility for temporary import revoked if it:
a) Incorrectly declares the fulfillment of the conditions prescribed in Decree No. 77/2016/ND-CP  and this Circular;
b) Fails to maintain the fulfillment of conditions prescribed in Decree No. 77/2016/ND-CP and this Circular while using certificate of eligibility for temporary import;
c) Fails to pay sufficient deposit as prescribed within 30 days from the days on which Ministry of Industry and Trade issues the notification as prescribed in Clause 2 Article 16 of this Circular;
d) Commits violations related to the lease of the entire or part of warehouse as prescribed in Article 3 of Decree No. 77/2016/ND-CP;
dd) Fails to comply with requests of the competent authority related to the regulations of temporary imports prescribed in Article 6 of this Circular;
e) Temporarily imports and re-exports goods without the license for temporary import issued by the Ministry of Industry and Trade in accordance with regulations of law;
g) Temporarily imports and re-exports goods specified in Appendices I and II of this Circular;
h) Refuses to deal with shipments that arrive at ports and border checkpoints of Vietnam according to the signed import contract;
i) Sells temporary imports domestically without permission; or
k) Breaks the customs seal of temporary imports without permission.
2. The enterprise that has its certificate of eligibility for temporary import revoked because of the violations mentioned in Point a, b, c, d, dd, e, i or k Clause 1 of this Article shall not have the certificate reissued for the next 2 years from the day on which the certificate is revoked.
3. The enterprise that has its certificate of eligibility for temporary import revoked according to Point g or h Clause 1 of this Article shall not have the certificate reissued.
Article 15. Suspension of certificates of eligibility for temporary import
1. The Ministry of Industry and Trade will consider suspending the certificate of eligibility for temporary import if the enterprise is undergoing investigation into the violations of regulations of this Circular or at the request of the investigating authority.
2. The duration of suspension shall be 3 months, 6 months or 1 year on case by case basic or a specific duration requested by the investigating authority.
Article 16. Management, use and return of deposit paid by enterprises
1. The credit institution to which an enterprise pays the deposit is responsible for management of such deposit.
2. If the enterprise fails to pay for the costs prescribed in Clause 4 Article 12 of this Circular, the relevant People’s Committee of the province, according to the request and decision on penalty imposition issued by a competent authority (hereinafter referred to as “penalizing authority”), will request the credit institution in writing to deduct such costs from the enterprise’s deposit. 
The penalizing authority and the relevant People’s Committee of the province shall send a notification to the Ministry of Industry and Trade of the imposed penalties and the above-mentioned use of deposit. The notification will be used as the basis for the Ministry of Industry and Trade to request the enterprise to pay additional deposit as prescribed before it is permitted to resume temporary import of goods.
3. The enterprise shall have its entire deposit or its remaining of deposit returned after the costs prescribed in Clause 4 Article 12 of this Article (if any) are paid in the following cases:
a) The application is rejected by the Ministry of Industry and Trade. The deposit shall be returned to the enterprise according to the written explanation issued by the Ministry of Industry and Trade.
b) The Ministry of Industry and Trade revokes the certificate of eligibility for temporary import at the request of the enterprise as prescribed in Article 13 of this Circular.
c) The enterprise has its certificate of eligibility for temporary import revoked as prescribed in Article 14 of this Circular.
d) The return of the enterprise’s deposit in the cases prescribed in Points b and c Clause 3 of this Article is subject to the written consent issued by the Ministry of Industry and Trade after the enterprise has fully paid the costs specified in Clause 4 Article 12 of this Circular.
Chapter III
LICENSES FOR TEMPORARY IMPORT, TEMPORARY EXPORT AND MERCHANTING TRADE OF GOODS
Article 17. Applications for licenses
1. In case of the temporary import of goods prohibited or suspended from export or import or imports and exports requiring licensing prescribed in Clause 1 Article 11 of Decree No. 187/2013/ND-CP an application for a license shall consist of:
a) The original copy of the application form for the license for temporary import using the specimen in Appendix IX;
b) A copy of Business Registration Certificate or Enterprise Registration Certificate or a certificate of eligibility for temporary import in case of temporary import of used goods specified in Appendix V that bears the applicant’s certification seal;
c) Copies of the export contract and import contract signed by the applicant and the foreign customer bearing the applicant’s certification seal;
d) The original copy of the report on the temporary import according the issued license certified by the customs authority using the specimen in Appendix X.
2. In case of the temporary import of the goods requiring licensing prescribed in Clause 2 Article 12 of Decree No. 187/2013/ND-CP an application for a license shall consist of:
a) The original copy of the application form for the license for temporary import using the specimen in Appendix IX;
b) A copy of Business Registration Certificate or Enterprise Registration Certificate bearing the applicant’s certification seal;
c) A copy of the contract for rent or borrowing of goods between the applicant and the foreign customer bearing the applicant’s certification seal;
d) A copy of written approval a relevant Ministries or ministerial agency for the temporary import of such goods bearing the applicant's certification seal.
3. In case of the temporary export of goods prohibited or suspended from export or import or imports and exports requiring licensing prescribed in Clause 1 Article 13 of Decree No. 187/2013/ND-CP an application for a license shall consist of:
a) The original copy of the application form for the license for temporary export using the specimen in Appendix IX;
b) A copy of Business Registration Certificate or Enterprise Registration Certificate bearing the applicant’s certification seal;
c) A copy bearing the applicant's certification seal of the contract for repair and maintenance of goods between the applicant and foreign partner other than the contract for rent or borrowing of goods.
4. In case of the merchanting trade of goods prohibited or suspended from export or import or imports and exports requiring licensing prescribed in Clause 2 Article 14 of Decree No. 187/2013/ND-CP an application for a license shall consist of:
a) The original copy of the application form for the license for merchanting trade using the specimen in Appendix IX;
b) A copy of Business Registration Certificate or Enterprise Registration Certificate bearing the applicant’s certification seal;
c) Copies of the export contract and import contract between the applicant and the foreign customer bearing the applicant's certification seal;
d) The original copy of the report on the merchanting trade of goods carried out according to the issued license certified by the customs authority using the specimen in Appendix X.
Article 18. Procedures for issuance of licenses
1. The Agency of Foreign Trade shall issue licenses for temporary import, temporary export and merchanting trade prescribed in this Chapter.
2. The applicant shall send an application for license prescribed in Article 17 of this Circular to the Agency of Foreign Trade by post (Address: 54 Hai Ba Trung, Hoan Kiem district, Ha Noi city).
3. In case of invalid application, within 5 working days from the day on which the application is received, the Agency of Foreign Trade shall request the applicant in writing to provide additional documents.
4. Within 5 working days from the day on which the valid application is received, the Agency of Foreign Trade shall issue the license for temporary import, temporary export or merchanting trade to the applicant. If the application is rejected, the Agency of Foreign Trade will send a written explanation to the applicant.
5. The license or written explanation issued by the Agency of Foreign Trade shall be sent by post to the applicant through the address specified in the application.
6. In case of application for the re-export of goods through auxiliary border checkpoints and border crossings located in the border-gate economic zones and auxiliary border checkpoints outside border gate economic zones published by the People’s Committee of the province, the Agency of Foreign Trade will only consider issuing the license to eligible applicants selected by the People’s Committee of the province in accordance with regulations of Clause 4 Article 5 of this Circular.
Chapter IV
IMPLEMENTATION CLAUSES
Article 19. Implementation
1. The Ministry of Industry and Trade shall:
a) Accelerate and instruct relevant ministries and local governments to implement this Circular; organize the inspection and cooperate with relevant authorities, organizations and traders in inspecting the implementation of this Circular;
b) Inspect and confirm conditions of warehouses of enterprises temporarily importing frozen foods or authorize the Department of Industry and Trade to inspect and confirm the abovementioned conditions;
c) Take charge and cooperate with relevant authorities in revocation and suspension of certificates of eligibility for temporary import issued to enterprises in accordance with regulations. Notify relevant authorities of the revocation and suspension of certificates of eligibility for temporary import to cooperate in dealing with these issues;
d) Implement measures for regulating goods if necessary in accordance with regulations of this Circular.
2. The People’s Committee of each province shall:
a) Implement the planning for and make an investment in the construction of traffic infrastructure, warehouse systems, places for gathering or re-exporting goods, power sources and other conditions to ensure the temporary import, merchanting trade, storage and maintenance of goods in the area of re-export;
b) Evaluate demands and the capacity for the development of temporary import of frozen foods in the province; cooperate with General Department of Vietnam Customs, Vietnam Border Guard High Command and Ministry of Industry and Trade in formulating and issuing the planning for warehouse systems serving the temporary import of frozen foods in the province;
c) Pursuant to the applicable regulations, take charge and cooperate with relevant ministries in the administration of temporary import and merchanting trade of goods in the province and be accountable to the Government and the Prime Minister for the temporary import and merchanting trade of goods in the province;
d) Cooperate with relevant ministries in ensuring the sufficient specialized inspectors and sufficient facilities serving the inspection and supervision of temporary imports and goods of merchanting trade in the province and ensuring the security, national defense, social order, safety and the restriction of trade fraud, smuggling, tax evasion and environmental pollution;
dd) Take charge and cooperate with relevant ministries in taking measures for regulating temporary imports and goods of merchanting trade in case of congestion in the province, promptly notify the Ministry of Industry and Trade of the progress of exchange of goods in the province and suggest the measure for preventing the congestion at ports and border checkpoints;
e) Take charge and reach an agreement with ministries before publishing the list of auxiliary border checkpoints and border crossings located in border-gate economic zones and auxiliary border checkpoints outside border-gate economic zones eligible for re-export of goods if there are sufficient specialized controlling authorities in accordance with regulations of law and technical facilities to ensure the state administration;
g) Take charge and reach an agreement with the Ministry of Industry and Trade about the criteria for selecting enterprises eligible to re-export goods through auxiliary border checkpoints and border crossings prescribed in Clause 2 Article 5 of this Circular and publishing the list of selected enterprises, regularly review and assess the compliance with regulations of law and policies on management of temporary import and re-export, prohibit enterprises that have been committed violations from continuing to re-export goods through auxiliary border checkpoints and border crossings located in border-gate economic zones and auxiliary border checkpoints outside border-gate economic zones;
h) Organize and take responsibility for managing closely the re-export of goods through auxiliary border checkpoints and border crossings in border-gate economic zones and auxiliary border checkpoints outside border-gate economic zones to prevent the smuggling, suspend the re-export of goods through these auxiliary border checkpoints and border crossings in case of smuggling and be accountable to the Prime Minister for this issue;
i) Collect fees of temporary imports according to the instruction of the Ministry of Finance to raise revenues of the budget for investing in and upgrading systems of traffic roads and warehouses and protecting environment and security at border checkpoints;
k) Notify promptly changes in policies on trade of border areas formulated by neighboring countries to the Ministry of Industry and Trade  and enterprises in order to prepare the plan for regulating temporary imports to prevent the congestion at ports and border checkpoints;
l) Direct Department of Industry and Trade of the same province to:
- Regularly monitor and inspect the maintenance of conditions for temporary import and notify the Ministry of Industry and Trade to deal with enterprises that fail to maintain conditions prescribed in Decree No. 77/2016/ND-CP;
- Submit a quarterly report on the temporary import and merchanting trade of goods in the province, the compliance with regulations of law on temporary import and merchanting trade in the province of enterprises;
- Inspect warehouses or verify documents related to business conditions prescribed in the Decree No.  77/2016/ND-CP on behalf of the Ministry of Industry and Trade;
- Notify the Ministry of Industry and Trade of violations of regulations on temporary import and merchanting trade in the province to cooperate in taking actions against these violations.
3. The credit institution to which an enterprise pays the deposit shall:
a) Manage and use the enterprise’s deposit in accordance with regulations of this Circular;
b) Immediately notify the Ministry of Industry and Trade if the enterprise’ deposit is used for paying costs according to the decision issued by the penalizing authority.
4. The General Department of Vietnam Customs shall:
a) According to its assigned tasks in accordance with regulations of law, inspect, control and supervise temporary imports since they are imported to Vietnam until they are practically exported from Vietnam to foreign countries in accordance with regulations of law on customs;
b) Quarterly provide information and statistics on activities of temporary import to Ministry of Industry and Trade using the specimen in Appendix XI of this Circular in the first week of the following quarter and provide surprisingly these information and statistics at the request of the Ministry of Industry and Trade to serve the tasks of administration;
c) Notify the Ministry of Industry and Trade and the relevant People’s Committee of the province of:
- The violations of regulations on temporary import and merchanting trade committed by the enterprise (using the specimen in Appendix XII) to cooperate in taking actions against the violations in accordance with regulation of this Circular.
- The congestion at ports and border checkpoints to take measures for moving and regulating goods.
5. Relevant traders, authorities, organizations and individuals are responsible for the implementation of this Circular.
Article 20. Implementation clauses
1. Transition clause
a) A certificate of eligibility for temporary import that has been issued to an enterprise before this Circular comes into force shall remain valid until it expires.
b) A license for temporary import that has been issued to an enterprise before this Circular comes into force shall remain valid until it expires.
c) Documents related to the selection of traders entitled to temporary import according to the decision of People’s Committee of a bordering province that have been issued before this Circular comes into force shall remain valid until they expire.
2. Effect
a) This Circular comes into force from September 11, 2017.
b) The following documents and regulations shall be annulled by this Circular:
- The Circular No. 05/2014/TT-BCT of the Minister of Industry and Trade dated January 27, 2014 on temporary import, re-export, temporary export, re-import and merchanting trade of goods.
- Article 2 of the Circular No. 27/2016/TT-BCT of the Ministry of Industry and Trade dated December 05, 2016 on amendments to certain legislative documents on investment and trading conditions of certain domains under the state administration of the Ministry of Industry and Trade;
c) Any problem arising during the implementation of this Circular should be reported in writing to the Ministry of Industry and Trade for timely solutions.
 
 
MINISTER OF INDUSTRY AND TRADE

(Signed and sealed)


Tran Tuan Anh
 
APPENDIX I
LIST OF GOODS PROHIBITED FROM TEMPORARY IMPORT, RE-EXPORT AND MERCHANTING TRADE
(issued together with Circular No.11/2017/TT-BCT dated July 28, 2017 of the Ministry of Industry and Trade)
1. The enumeration under heading (4-digit HS codes) shall cover all goods of 8-digit HS codes in this heading
2. The enumeration under heading and subheading (6-digit HS codes) shall cover all goods of 8-digit HS codes in this subheading.
Code
Description
Chapter 28
Chapter 29
 
 
 
Chemicals included in the list of chemicals in table 1 and table 2 issued together with the Decree No. 100/2005/ND-CP on the implementation of Chemical Weapons Convention.
Chapter 39
3915
 
 
Waste, parings and scrap, of plastics.
Chapter 84
8418
 
 
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15.
(Only apply to those using C.F.C12 (R12) as refrigerant  whose chemical name is Dichlorodifluoromethane and chemical formula is CF2Cl2)
Note: To know which refrigerant is used, please see the Refrigerant in the catalogue of the equipment.
 
8473
 
 
Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with the machines of headings 84.69 to 84.72.
Chapter 85
8507
 
 
Electric accumulators, including separators therefor, whether or not rectangular (including square).
 
8507
10
 
Lead-acid, of a kind used for starting piston engines (used)
 
8507
20
 
Other lead-acid accumulators (used)
 
APPENDIX II
LIST OF GOODS SUSPENDED FROM TEMPORARY IMPORT, RE-EXPORT AND MERCHANTING TRADE
(Issued together with Circular No.11/2017/TT-BCT dated July 28, 2017 of the Ministry of Industry and Trade)
1. The list shall only cover used goods
2. The enumeration under heading shall cover all goods of 8-digit HS codes in this heading
3. The enumeration under heading and subheading shall apply to all 8-digit HS codes in this subheading.
4. The enumeration specifying 8-digit HS codes apart from those under heading and subheading shall only cover goods of these 8-digit HS codes.
Chapter
Heading
Subheading
Description
Chapter 39
3918
 
 
Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter.
 
3922
 
 
Baths, shower-baths, sinks wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics.
 
3924
 
 
Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.
 
3925
 
 
Builders’ ware of plastics not elsewhere specified or included.
 
3926
 
 
Other articles of plastics and articles of other materials of headings 39.01 to 39.14.
Chapter 40
4015
 
 
Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanized rubber other than hard rubber.
 
 
 
 
- Gloves, mittens and mitts:
 
4015
19
00
- - Other
 
4016
 
 
Other articles of vulcanized rubber other than hard rubber.
 
4016
91
 
- - Floor coverings and mats
 
4016
99
91
- - - - Table coverings
 
4016
99
99
- - - - Other
Chapter 42
4201
00
00
Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material.
 
4202
 
 
Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper.
 
4203
 
 
Articles of apparel and clothing accessories, of leather or of composition leather.
Chapter 43
4303
 
 
Articles of apparel, clothing accessories and other articles of furskin.
 
4304
 
 
Artificial fur and articles thereof.
Chapter 44
4414
00
00
Wooden frames for paintings, photographs, mirrors or similar objects.
 
4419
00
00
Tableware and kitchenware, of wood.
 
4420
 
 
Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94.
 
4421
 
 
Other articles of wood.
Chapter 46
 
 
 
All articles specified in Chapter 46
Chapter 48
4814
20
00
- Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics.
 
4823
 
 
Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres.
 
 
 
 
- Trays, dishes, plates, cups and the like, of paper or paperboard:
 
4823
61
00
- - Of bamboo
 
4823
69
00
- - Other
 
4823
90
 
- Other:
 
4823
90
70
- - Fans and handscreens
Chapter 50
5007
 
 
Woven fabrics of silk or of silk waste.
Chapter 51
5111
 
 
Woven fabrics of carded wool or of carded fine animal hair.
 
5112
 
 
Woven fabrics of combed wool or of combed fine animal hair.
 
5113
00
00
Woven fabrics of coarse animal hair or of horsehair.
Chapter 52
5208
 
 
Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2.
 
5209
 
 
Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2.
 
5210
 
 
Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m2.
 
5211
 
 
Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m2.
 
5212
 
 
Other woven fabrics of cotton.
Chapter 53
5309
 
 
Woven fabrics of flax.
 
5310
 
 
Woven fabrics of jute or of other textile bast fibres of heading 53.03.
 
5311
 
 
Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn.
Chapter 54
5407
 
 
Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 54.04.
 
5408
 
 
Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 54.05.
Chapter 55
5512
 
 
Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres.
 
5513
 
 
Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2.
 
5514
 
 
Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2.
 
5515
 
 
Other woven fabrics of synthetic staple fibres.
 
5516
 
 
Woven fabrics of artificial staple fibres.
Chapter 57
 
 
 
All articles specified in Chapter 57
Chapter 58
 
 
 
All articles specified in Chapter 58
Chapter 60
 
 
 
All articles specified in Chapter 60
Chapter 61
 
 
 
All articles specified in Chapter 61
Chapter 62
 
 
 
All articles specified in Chapter 62
Chapter 63
6301
 
 
Blankets and travelling rugs.
 
6302
 
 
Bed linen, table linen, toilet linen and kitchen linen
 
6303
 
 
Curtains (including drapes) and interior blinds; curtain or bed valances.
 
6304
 
 
Other furnishing articles, excluding those of heading 94.04.
 
6307
10
 
- Floor-cloths, dish-cloths, dusters and similar cleaning cloths:
 
6308
00
00
Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packing for retail sale.
 
6309
00
00
Worn clothing and other worn articles.
Chapter 64
 
 
 
All articles specified in Chapter 64
Chapter 65
6504
00
00
Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed.
 
6505
 
 
Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed.
 
6506
 
 
Hats and other headgear, whether or not lined or trimmed.
 
 
 
 
- Other:
 
6506
91
00
- - Of rubber or of plastics
 
6506
99
 
- - Of other materials:
Chapter 66
6601
 
 
Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas).
 
6602
00
00
Walking-sticks, seat-sticks, whips, riding-crops and the like.
Chapter 67
6702
 
 
Artificial flowers, foliage and fruits and parts thereof; articles made of artificial flowers, foliage or fruit.
 
6703
00
00
Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like.
 
6704
 
 
Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included.
Chapter 69
6910
 
 
Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures.
 
6911
 
 
Tableware, kitchenware, other household articles and toilet articles, of porcelain or china.
 
6912
00
00
Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china.
 
6913
 
 
Other furnishing articles, excluding those of heading 94.04.
 
6914
 
 
Other ceramic articles.
Chapter 70
7013
 
 
Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 70.10 or 70.18).
Chapter 71
7117
 
 
Imitation jewellery.
 
 
 
 
- Of base metal, whether or not plated with precious metal:
 
7117
19
 
- - Other:
Chapter 73
7321
 
 
Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel.
 
7323
 
 
Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel.
 
7324
 
 
Sanitary ware and parts thereof, of iron or steel.
Chapter 74
7418
 
 
Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper.
Chapter 76
7615
 
 
Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium.
Chapter 82
8210
00
00
Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink.
 
8211
91
00
- - Table knives having fixed blades
 
8212
 
 
Razors and razor blades (including razor blade blanks in strips).
 
8214
20
00
- Manicure or pedicure sets and instruments (including nail files)
 
8215
 
 
Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware.
Chapter 83
8301
30
00
- Locks of a kind used for furniture
 
8301
70
00
- Keys presented separately
 
8302
 
 
Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal.
 
 
 
 
- Other mountings, fittings and similar articles:
 
8302
42
 
- - Other, suitable for furniture:
 
8302
50
00
- Hat-racks, hat-pegs, brackets and similar fixtures:
 
8306
 
 
Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal.
Chapter 84
8415
 
 
Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated.
 
8415
81
 
- - Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps):
 
8415
82
 
- - Other, incorporating a refrigerating unit:
 
8415
83
 
- - Not incorporating a refrigerating unit:
 
8415
90
 
- Parts
 
8415
90
19
- - - Other
 
8418
 
 
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15.
 
 
 
 
- Parts
 
8418
99
 
- - Other
 
8419
 
 
Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric.
 
 
 
 
- Instantaneous or storage water heaters, non-electric:
 
8419
11
 
- - Instantaneous gas water heaters:
 
8419
11
10
- - - Household type
 
8419
19
 
- - Other:
 
8419
19
10
- - - Household type
 
8419
81
 
- - For making hot drinks or for cooking or heating food:
 
8421
 
 
Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus for liquids or gases.
 
 
 
 
- Filtering or purifying machinery and apparatus for liquids:
 
8421
21
 
- - For filtering or purifying water:
 
8421
21
11
- - - - Filtering machinery and apparatus for domestic use
 
 
 
 
- Parts
 
8421
91
 
- - Of centrifuges, including centrifugal dryers: (only of  goods of subheading 8421.21.11)
 
8422
 
 
Dish washing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages.
 
8422
90
 
- Parts
 
8422
90
10
- - Of machines of subheading 8422.11
 
8423
10
 
- Personal weighing machines, including baby scales; household scales
 
 
 
 
- Other weighing machinery:
 
8423
81
 
- - Having a maximum weighing capacity not exceeding 30 kg:
 
8450
 
 
Household or laundry-type washing machines, including machines which both wash and dry.
 
8450
90
 
- Parts
 
8450
90
20
- - Of machines of subheading 8450.11, 8450.12.00 or 8450.19
 
8451
30
 
- Ironing machines and presses (including fusing presses):
 
8451
30
10
- - Single roller type domestic ironing machines
 
8452
10
00
- Sewing machines of the household type
 
8471
60
 
- Input or output units, whether or not containing storage units in the same housing:
 
8471
70
 
- Storage units:
Chapter 85
8508
 
 
Vacuum cleaners.
 
8508
70
 
- Parts
 
8508
70
10
- - Of vacuum cleaners of subheading 8508.11.00 or 8508.19.10
 
8509
 
 
Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 85.08.
 
8510
 
 
Shavers, hair clippers and hair-removing appliances, with self-contained electric motor.
 
8516
 
 
Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 85.45.
 
8518
 
 
Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets.
 
8518
30
 
- Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers:
 
8518
30
10
- - Headphones
 
8518
30
20
- - Earphones
 
 
 
 
- - Other combined microphone/speaker sets:
 
8518
30
51
- - - For goods of subheading 8517.12.00
 
8518
30
59
- - - Other
 
8518
40
 
- Audio-frequency electric amplifiers:
 
8518
90
 
- Parts
 
8519
 
 
Sound recording or reproducing apparatus
 
8519
30
00
- Turntables (record-decks)
 
8519
81
 
- - Using magnetic, optical or semiconductor media:
 
8519
81
10
- - - Pocket size cassette recorders, the dimensions of which do not exceed 170 mm x 100 mm x 45 mm
 
8519
81
20
- - - Cassette recorders, with built in amplifiers and one or more built in loudspeakers, operating only with an external source of power
 
8519
81
30
- - - Compact disc players
 
 
 
 
- - - Transcribing machines:
 
8519
81
49
- - - - Other
 
 
 
 
- - - Magnetic tape recorders incorporating sound reproducing apparatus, digital audio type:
 
8519
81
69
- - - - Other
 
 
 
 
- - - Other sound reproducing apparatus, cassette type:
 
8519
81
79
- - - - Other
 
 
 
 
- - - Other:
 
8519
81
99
- - - - Other
 
8521
 
 
Video recording or reproducing apparatus, whether or not incorporating a video tuner.
 
8522
 
 
Parts and accessories suitable for use solely or principally with the apparatus of heading 85.19 or 85.21.
 
8527
 
 
Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock.
 
8529
 
 
Parts suitable for use solely or principally with the apparatus of headings 85.25 to 85.28.
 
8539
 
 
Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps.
 
8539
22
 
- - Other, of a power not exceeding 200 W and for a voltage exceeding 100 V:
 
8539
22
90
- - - Other
 
8539
29
 
- - Other:
 
8539
29
50
- - - Other, having a capacity exceeding 200 W but not exceeding 300 W and a voltage exceeding 100 V
 
8539
31
 
- - Fluorescent, hot cathode:
 
8539
39
 
- - Other
Chapter 87
8711
 
 
Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars.
 
8712
 
 
Bicycles and other cycles (including delivery tricycles), not motorised (except for racing bicycles of the sudheading 8712.00.10)
 
8714
 
 
Parts and accessories of vehicles of headings 87.11 to 87.13 (except for parts and accessories of vehicles of the heading 87.13)
Chapter 90
9004
10
00
- Sunglasses
Chapter 91
9101
 
 
Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal.
 
9102
 
 
Wrist-watches, pocket-watches and other watches, including stop-watches, other than those of heading 91.01.
 
9103
 
 
Clocks with watch movements, excluding clocks of heading 91.04.
 
9105
 
 
Other clocks. (except for marine chronometers having the HS code 9105.91.10 and the like)
Chapter 94
9401
30
00
- Swivel seats with variable height adjustment
 
9401
40
00
- Seats other than garden seats or camping equipment, convertible into beds.
 
9401
51
00
- - Of bamboo or rattan
 
9401
61
00
- - Upholstered:
 
9401
69
00
- - Other
 
9401
71
00
- - Upholstered:
 
9401
79
00
- - Other
 
9401
80
00
- Other seats
 
9403
10
00
- Metal furniture of a kind used in offices
 
9403
20
 
- Other metal furniture:
 
9403
30
00
- Wooden furniture of a kind used in offices
 
9403
40
00
- Wooden furniture of a kind used in the kitchens
 
9403
50
00
- Wooden furniture of a kind used in bedrooms
 
9403
60
 
- Other wooden furniture:
 
9403
70
 
- Furniture of plastics:
 
9403
81
00
- - Of bamboo or rattan
 
9403
89
 
- - Other:
 
9404
 
 
Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered.
 
9405
10
40
- - - Fluorescent lamps and lighting fittings
 
9405
10
90
- - - Other
 
9405
20
90
- - Other
 
9405
30
00
- Lighting sets of a kind used for Christmas trees
 
9405
50
11
- - - Of brass of a kind used for religious rites
 
9405
50
19
- - - Other
 
9405
50
40
- - Hurricane lamps
 
9405
50
90
- - Other
Chapter 95
9504
 
 
Video game consoles and machines, articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment.
 
9505
 
 
Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes.
Chapter 96
9603
21
00
- - Tooth brushes, including dental-plate brushes
 
9603
29
00
- - Other
 
9603
90
 
- Other
 
9605
00
00
Travel sets for personal toilet, sewing or shoe or clothes cleaning.
 
9613
 
 
Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks.
 
9614
 
 
Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof.
 
9615
 
 
Combs, hair-slides and the like; hair pins, curling pins, curling grips, hair-curlers and the like, other than those of heading 85.16, and parts thereof.
 
9617
00
10
- Vacuum flasks and other vacuum vessels
 
APPENDIX III
THE LIST OF FROZEN FOODS
(Issued together with the Circular No. 11/2017/TT-BCT of the Ministry of Industry and Trade dated July 28, 2017_
1. The list shall only cover frozen goods, excluding fresh, chilled, salted, salted, dried or smoked foods.
2. The enumeration under a chapter shall cover all frozen foods of 8-digit HS codes of this chapter.
3. The enumeration specifying 8-digit HS codes apart from those under the chapter shall only cover frozen foods of these 8-digit HS codes.
Code
Description
Chapter 02
Meat and edible meat offal
Chapter 03
Fishes and crustaceans, molluscs and other aquatic invertebrates
Chapter 05
Products of animal origin, not elsewhere specified or included
0504
00
00
Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.
 
 
 
 
APPENDIX IV
LIST OF GOODS SUBJECT TO EXCISE TAXES 
(Issued together with the Circular No. 11/2017/TT-BCT of the Ministry of Industry and Trade dated July 28, 2017)
The enumeration under heading shall cover all goods of 8-digit HS codes of this heading.
Code
Description
Chapter 22
2203
Beer made from malt
 
2204
Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09
 
2205
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.
 
2206
Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included.
 
2208
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages.
Chapter 24
2402
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
 
APPENDIX V
LIST OF USED GOODS
(Issued together with the Circular No. 11/2017/TT-BCT of the Ministry of Industry and Trade dated July 28, 2017)
1. The list shall only cover used goods.
2. The heading 8418 in this list shall not cover the goods included in the list of goods prohibited from temporary import, re-export and merchanting trade specified in Appendix I of this Circular.
3. The heading 8703 in this list shall only cover cars that had been used for more than 5 years counting from the year of production to the year of import.
4. The enumeration under heading shall cover all goods of 8-digit HS codes of this heading.
5. The enumeration under heading and subheading shall cover all goods of 8-digit HS codes of this subheading.
6. The enumeration specifying 8-digit HS codes apart from those under the heading and subheading shall only cover goods of these 8-digit HS codes.
Code
Description
Chapter 40
4012
 
 
Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber.
Chapter 84
8414
 
 
Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters.
 
 
 
 
- Fans:
 
8414
51
 
- - Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125W:
 
8414
59
 
- - Other:
 
8415
 
 
Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated.
 
8415
10
 
- Window or wall types, self‑contained or “split-system”:
 
8415
20
 
- Of a kind used for persons, in motor vehicles:
 
8418
 
 
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15.
 
8418
10
 
- Combined refrigerator-freezers, fitted with separate external doors:
 
8418
10
10
- - Household type
 
 
 
 
- Refrigerators, household type:
 
8418
21
00
- - Compression-type
 
8418
29
00
- - Other
 
8418
30
 
- Freezers of the chest type, not exceeding 800 litre capacity:
 
8418
30
10
- - Not exceeding 200 litre capacity
 
8418
40
 
- Freezers of the upright type, not exceeding 900 litre capacity:
 
8418
40
10
- - Not exceeding 200 litre capacity
 
8421
12
00
- - Clothes-dryers
 
8422
 
 
Dish washing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages.
 
 
 
 
- Dish washing machines:
 
8422
11
00
- - Household type:
 
8450
 
 
Household or laundry-type washing machines, including machines which both wash and dry.
 
 
 
 
- Machines, each of a dry linen capacity not exceeding 10 kg:
 
8450
11
 
- - Fully-automatic machines:
 
8450
12
00
- - Other machines, with built-in centrifugal drier
 
8450
19
 
- - Other:
 
8450
20
00
- Machines, each of a dry linen capacity exceeding 10 kg:
 
8471
 
 
Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included.
 
8471
30
 
- Portable automatic data processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display:
 
 
 
 
- Other automatic data processing machines:
 
8471
41
 
- - Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined:
 
8471
41
10
- - - Personal computers excluding portable computers of subheading 8471.30
 
8471
49
 
- - Other, presented in the form of systems:
 
8471
49
10
- - - Personal computers excluding portable computers of subheading 8471.30
 
8471
50
10
- - Processing units for personal (including portable) computers
Chapter 85
8508
 
 
Vacuum cleaners.
 
 
 
 
- With self-contained electric motor:
 
8508
11
00
- - Of a power not exceeding 1,500 W and having a dust bag or other receptacle capacity not exceeding 20 litres
 
8508
19
 
- - Other:
 
8517
 
 
Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless networks (such as a local or wide area network), other than transmission or reception apparatus of headings 84.43, 85.25, 85.27 or 85.28.
 
 
 
 
- Telephone sets, including telephones for cellular networks or for other wireless networks:
 
8517
11
00
- - Line telephone sets with cordless handsets
 
8517
12
00
- - Telephones for cellular networks or for other wireless networks
 
8517
18
00
- - Other
 
8518
 
 
Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets.
 
 
 
 
- Loudspeakers, whether or not mounted in their enclosures:
 
8518
21
 
- - Single loudspeakers, mounted in their enclosures:
 
8518
22
 
- - Multiple loudspeakers, mounted in the same enclosure:
 
8518
50
 
- Electric sound amplifier sets:
 
8525
80
 
- Television cameras, digital cameras and video camera recorders
 
8528
 
 
Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus.
 
 
 
 
- Other monitors:
 
8528
51
 
- - Of a kind solely or principally used in an automatic data processing system of heading 84.71:
 
8528
51
20
- - - Other, colour
 
8528
51
30
- - - Other, monochrome
 
 
 
 
- Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus:
 
8528
72
 
- - Other, colour
 
8528
73
00
- - Other, monochrome
Chapter 87
8703
 
 
Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars.
 
 
 
 
- Other vehicles, with spark-ignition internal combustion reciprocating piston engine:
 
8703
21
 
- - Freezers of the chest type, not exceeding 1.000cc  capacity:
 
8703
21
10
- - - Go-karts
 
8703
21
24
- - - - - Four-wheel drive
 
8703
21
29
- - - - - Other
 
8703
21
92
- - - - Motor-homes
 
8703
22
 
- - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc:
 
8703
22
19
- - - - Other
 
8703
22
92
- - - - Motor-homes
 
8703
22
99
- - - - Other
 
8703
23
 
- - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc:
 
8703
23
40
- - - Motor-homes
 
 
 
 
- - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other:
 
8703
23
61
- - - - Of a cylinder capacity not exceeding 1,800 cc
 
8703
23
62
- - - - Of a cylinder capacity exceeding 1.800cc cc but not exceeding 2,000 cc:
 
8703
23
63
- - - - Of a cylinder capacity exceeding 2.000cc cc but not exceeding 2.500cc cc:
 
8703
23
64
- - - - Of a cylinder capacity exceeding 2,500 cc
 
 
 
 
- - - Other:
 
8703
23
91
- - - - Of a cylinder capacity not exceeding 1,800 cc
 
8703
23
92
- - - - Of a cylinder capacity exceeding 1.800cc cc but not exceeding 2,000 cc:
 
8703
23
93
- - - - Of a cylinder capacity exceeding 2.000cc cc but not exceeding 2,500 cc:
 
8703
23
94
- - - - Of a cylinder capacity exceeding 2,500 cc
 
 
 
 
- - - Motor cars (including station wagons, SUVs and sports cars, but not including vans) and other types:
 
8703
24
 
- - Of a cylinder capacity exceeding 3,000 cc
 
 
 
 
- - - Motor cars (including station wagons, SUVs and sports cars, but not including vans) and other types:
 
8703
24
51
- - - - Four-wheel drive
 
8703
24
59
- - - - Other
 
8703
24
70
- - - Motor-homes
 
 
 
 
- - - Other:
 
8703
24
91
- - - - Four-wheel drive
 
8703
24
99
- - - - Other
 
 
 
 
- Other vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel):
 
8703
31
 
- - Of a cylinder capacity not exceeding 1,500 cc:
 
 
 
 
- - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), Completely Knocked Down:
 
8703
31
20
- - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other
 
8703
31
50
- - - Motor-homes
 
 
 
 
- - - Other:
 
8703
31
91
- - - - Four-wheel drive
 
8703
31
99
- - - - Other
 
 
 
 
- - - Motor cars (including station wagons, SUVs and sports cars, but not including vans) and other types:
 
 
 
 
- - - - Of a cylinder capacity not exceeding 2,000 cc:
 
8703
32
52
- - - - - Four-wheel drive
 
8703
32
53
- - - - - Other
 
 
 
 
- - - - Other:
 
8703
32
54
- - - - - Four-wheel drive
 
8703
32
59
- - - - - Other
 
8703
32
60
- - - Motor-homes
 
 
 
 
- - - Other:
 
 
 
 
- - - - Of a cylinder capacity not exceeding 2,000 cc:
 
8703
32
92
- - - - - Four-wheel drive
 
8703
32
93
- - - - - Other
 
 
 
 
- - - - Other:
 
8703
32
94
- - - - - Four-wheel drive
 
8703
32
99
- - - - - Other
 
 
 
 
- - Of a cylinder capacity exceeding 2,500 cc
 
 
 
 
- - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other:
 
 
 
 
- - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc:
 
8703
33
53
- - - - - Four-wheel drive
 
8703
33
54
- - - - - Other
 
 
 
 
- - - - Of a cylinder capacity exceeding 3,000 cc
 
8703
33
55
- - - - - Four-wheel drive
 
8703
33
59
- - - - - Other
 
8703
33
70
- - - Motor-homes
 
 
 
 
- - - Other:
 
8703
33
91
- - - - Four-wheel drive
 
8703
33
99
- - - - Other
 
 
 
 
- Other:
 
8703
90
 
- - Electrically-powered vehicles:
 
8703
90
12
- - - Go-karts
 
8703
90
19
- - - - Other
 
 
 
 
- - Other:
 
8703
90
50
- - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), Completely Knocked Down
 
8703
90
70
- - - Motor cars (including station wagons, SUVs and sports cars, but not including vans), other
 
8703
90
90
- - - Other
 
 
 
 
 
 
 
 
 
 
 
 
APPENDIX VI
SPECIMEN OF APPLICATION FORM FOR CERTIFICATE OF ELIGIBILITY FOR TEMPORARY IMPORT
(Issued together with the Circular No. 11/2017/TT-BCT of the Ministry of Industry and Trade dated July 28, 2017)
Specimen (1) applying to the certificate of eligibility for temporary import of frozen foods specified in Appendix III
[NAME OF APPLICANT]
SOCIALIST REPUBLIC OF VIETNAM 
Independence – Freedom - Happiness
No:……
......[Place and time]
 
APPLICATION FORM FOR
Certificate of eligibility for temporary import of frozen Foods
To: The Ministry of Industry and Trade
1. Name of the applicant:
- Address of head office:   Phone number: Fax:
- Website (if any):
- Business Registration Certificate No. ………….  Issued by…………on………….
Pursuant to the Government’s Decree No. 77/2016/ND-CP dated July 01, 2016 and the Circular No. 11/2017/TT-BCT of the Ministry of Industry and Trade dated July 28, 2017, the enterprise applies for the certificate of eligibility for temporary import of frozen foods.
2. Warehouses serving the temporary import of frozen foods of the applicant
 
No.
Name of warehouse
Address
 (Owned or rented)
Capacity
(m2/container)
Note
1.
………
………
………
………
………
2.
………
………
………
………
………
3. Power sources for keeping frozen foods:
- Electrical grid (specify quantity of substations, capacity of each substation).
- Standby generators (specify quantity of generators, brands, capacity and serial number of each generator).
- Dedicated sockets (quantity).
4. Attached documents:
- A copy of Business Registration Certificate or Enterprise Registration Certificate bearing the applicant’s certification seal.
- The original copy of the written confirmation of the credit institution about the payment of deposit as prescribed.
- The original copy of the written confirmation of electric authority showing that the applicant’s warehouses have sufficient power sources to operate refrigerated containers corresponding to warehouses’ capacity.
- Documents proving the accuracy of provided information of warehouses and equipment specified in Section 2 and 3 of this form.
The applicant shall take legal responsibility for contents of documents enclosed with this application form and make a commitment on the compliance with regulations on temporary import and re-export of frozen goods.
 
 
Legal representative of applicant
(Signature, name, position and seal)
 
Specimen (2) applying to goods subject to excise taxes specified in Appendix IV or used goods specified on Appendix V
[NAME OF APPLICANT]
SOCIALIST REPUBLIC OF VIETNAM 
Independence – Freedom - Happiness
No:……
......[Place and time]
 
APPLICATION FORM FOR
Certificate of eligibility for temporary import of goods subject to excise taxes or used goods
To: The Ministry of Industry and Trade
1. Name of the applicant:
- Address of head office:
- Website (if any):
- Business Registration Certificate No. ………….  Issued by…………on………….
Pursuant to the Government’s Decree No. 77/2016/ND-CP dated July 01, 2016 and the Circular No. 11/2017/TT-BCT of the Ministry of Industry and Trade dated July 28, 2017, the enterprise applies for the certificate of eligibility for temporary import of goods subject to excise taxes or used goods.
2. Attached documents:
- A copy of Business Registration Certificate or Enterprise Registration Certificate bearing the applicant’s certification seal.
- The original copy of the written confirmation of the credit institution about the payment of deposit as prescribed.
The applicant shall take legal responsibility for contents of documents enclosed with this application form and make a commitment on the compliance with regulations on temporary import and re-export of goods.
 
 
Legal representative of applicant
(Signature, name, position and seal)
 
APPENDIX VII
SPECIMEN OF CONFIRMATION OF PAYMENT OF DEPOSIT MADE BY ENTERPRISE
(Issued together with the Circular No. 11/2017/TT-BCT of the Ministry of Industry and Trade dated July 28, 2017)
[NAME OF CREDIT INSTITUTION]
SOCIALIST REPUBLIC OF VIETNAM 
Independence – Freedom - Happiness
No:……
......[Place and time]
 
CONFIRMATION
OF PAYMENT OF DEPOSIT MADE BY ENTERPRISE IN ACCORDANCE WITH REGULATIONS OF GOVENRMENT'S DECREE NO. 77/2016/ND-CP AND CIRCULAR NO. 11/2017/TT-BCT OF MINISTRY OF INDUSTRY AND TRADE
Name of credit institution:
Address:        Phone number:
Confirms that:
1. Name of the enterprise:
- Address of head office: Phone number: Fax:
- Business Registration Certificate No. ………….  Issued by…………on………….
- Account number:
Has paid [amount of deposit] into above-specified account.
2. The abovementioned deposit shall be paid into a blocked account at…in accordance with regulations of the Government’s Decree No. 77/2016/ND-CP dated July 01, 2016 and the Circular No. 11 /2017/TT-BCT of the Ministry of Industry and Trade dated July 28, 2017 on the temporary import, re-export, temporary export, re-import and merchanting trade of goods
3. The above-specified deposit shall only be used or returned to the enterprise according to a written request of the People’s Committee of the province or the Ministry of Industry and Trade in accordance with regulations of Circular No. 11/2017/TT-BCT of the Ministry of Industry and Trade.
 
 
Head of credit institution
 
(Signature, name, position and seal)
 
APPENDIX VIII
SPECIMEN OF REGULAR REPORT ON TEMPORARY IMPORT, RE-EXPORT AND MERCHANTING TRADE OF GOODS
(ONLY APPLY TO GOODS SPECIFIED IN APPENDICES III, IV AND V)
(Of Circular No.11/2017/TT-BCT dated July 28, 2017 of the Ministry of Industry and Trade)
[NAME OF ENTERPRISE]
SOCIALIST REPUBLIC OF VIETNAM 
Independence – Freedom - Happiness
No:
Re: Report on the temporary import and re-export of goods in the [..] quarter
......, [Place and time]
 
To: The Ministry of Industry and Trade
Pursuant to the Circular No. 11 /2017/TT-BCT of the Ministry of Industry and Trade, the enterprise submits a report on the temporary import and re-export of goods in the [...] quarter. In particular:
Name of goods
HS code
License issued by the Ministry of Industry and Trade No.
(If any)
Temporary import
Re-export
Quantity of goods that have not been re-exported and still stored  in warehouses/ports
(specify names of warehouses/ports)
 
Quantity or volume
(40’ Cont/pcs/metric ton
Value
(USD)
Quantity or volume
(40’ Cont/pcs/ metric ton
Value
(USD)
Border checkpoint of import
Quantity
(40’ Cont/pcs/metric ton
Value
(USD)
Border checkpoint of export
Quantity or volume
(40’ Cont/pcs/metric ton
Value
(USD)
 
 
The name of goods shall be declared specifically
8-digit codes of goods shall be specified
 
 
 
 
 
 
 
 
 
 
 
*If there are goods stored in warehouses, ports and border checkpoints at the time of report, the enterprise shall specify:
- Quantity or volume of goods:……………., in which:
+ Quantity or volume of goods that have been imported to Vietnam but have not been gone through procedures for temporary import:
+ Quantity or volume of goods that have been gone through procedures for temporary import but have not been exported from Vietnam to foreign countries:
- Reasons why the goods have not been re-exported:
- Period of storage of goods at warehouses, ports and border checkpoints:
- Planned time for moving goods:
The enterprise declares that the information provided above is true and takes legal responsibility for inaccurate information.
 
 
Legal representative of enterprise
(Signature, name, position and seal)
 
APPENDIX IX
APPLICATION FORM FOR LICENSE FOR TEMPORARY IMPORT, RE-EXPORT, TEMPORARY EXPORT, RE-IMPORT AND MERCHANTING TRADE OF GOODS
(Issued together with the Circular No. 11/2017/TT-BCT of the Ministry of Industry and Trade dated July 28, 2017)
Specimen (1) applying to temporary import and re-export of goods
[NAME OF APPLICANT]
SOCIALIST REPUBLIC OF VIETNAM 
Independence – Freedom - Happiness
No:……
......, [Place and time]
 
To: The Ministry of Industry and Trade
- Name of the applicant:
- Address of head office: Phone number: Fax:
- Website (if any):
- Business Registration Certificate No. ………….  Issued by…………on………….
- Number of certificate of eligibility for temporary import (if any):
Pursuant to the Circular No.  /2017/TT-BCT of the Ministry of Industry and Trade dated…, the enterprise applies for temporary import of the following goods:
No.
Name of goods
8-digit HS code
Quantity or volume
Value
(USD)
 
 
 
 
 
 
 
 
 
 
- The foreign seller:
+ According to the import contract No.  made on..............................
+ Border checkpoint of import:..............................
- The foreign buyer:
+ According to the export contract No.             made on……………….
+Border checkpoint of export:
The applicant shall take legal responsibility for contents of documents enclosed with this application form and make a commitment on the compliance with regulations on temporary import and re-export of goods.
 
 
Legal representative of applicant
(Signature, name, position and seal)
Attached documents:
- A copy of Business Registration Certificate or Enterprise Registration Certificate bearing the applicant’s certification seal.
- Copies of import and export contracts bearing the applicant’s certification seal.
- The original copy of the report on the temporary import according the issued license certified by the customs authority using the specimen in Appendix X.
 
Specimen (2) applying to certificates of eligibility for temporary import and re-export of goods via other forms
[NAME OF APPLICANT]
SOCIALIST REPUBLIC OF VIETNAM 
Independence – Freedom - Happiness
No:……
......, [Place and time]
 
To: The Ministry of Industry and Trade
- Name of the applicant:
- Address of head office: Phone number: Fax:
- Website (if any):
- Business Registration Certificate No. ………….  Issued by…………on………….
Pursuant to the Circular No. 11 /2017/TT-BCT of the Ministry of Industry and Trade dated July 28, 2017, the trader applies for temporary import and re-export of the following goods:
No.
Name of foods
8-digit HS code
Quantity or volume
Value
(USD)
 
 
 
 
 
 
 
 
 
 
- Purposes of temporary import and re-export:
- The foreign lessor:
- According to the export contract No.             made on………….
-  Border checkpoint of import:
-  Border checkpoint of export:
The applicant shall take legal responsibility for contents of documents enclosed with this application form and make a commitment on the compliance with regulations on temporary import and re-export of goods.
 
 
Legal representative of applicant
(Signature, name, position and seal)
Attached documents:
- A copy of Business Registration Certificate or Enterprise Registration Certificate bearing the applicant’s certification seal;
- A copy of the contract for rent or borrowing of goods bearing the applicant’s certification seal;
- A copy of written approval of the Ministries and ministerial authorities for the temporary import of goods bearing the applicant's certification seal.
 
Specimen (3) applying to certificates for eligibility for temporary export and re-import of goods
[NAME OF APPLICANT]
SOCIALIST REPUBLIC OF VIETNAM 
Independence – Freedom - Happiness
No:……
......, [Place and time]
 
To: The Ministry of Industry and Trade
- Name of the applicant:
- Address of head office: Phone number: Fax:
- Website (if any):
- Business Registration Certificate No. ………….  Issued by…………on………….
Pursuant to the Circular No. 11/2017/TT-BCT of the Ministry of Industry and Trade dated July 28, 2017, the trader applies for temporary export and re-export of the following goods:
No.
Name of goods
8-digit HS code
Quantity or volume
Value
(USD)
 
 
 
 
 
 
 
 
 
 
- Purposes of temporary export and re-import:
- According to the contract for repair or maintenance of goods or contract for rent or borrowing of goods  No.             made on
- Border checkpoint of export:
- Border checkpoint of import:
The applicant shall take legal responsibility for contents of documents enclosed with this application form and make a commitment on the compliance with regulations on temporary export and re-import of goods.
 
 
Legal representative of applicant
(Signature, name, position and seal)
Attached documents:
- A copy of Business Registration Certificate or Enterprise Registration Certificate bearing the applicant’s certification seal;
- A copy of the contract for repair or maintenance of goods or contract for rent or borrowing of goods bearing the applicant’s certification seal.
 
Specimen (4) applying to certificates of eligibility for merchanting trade of goods
[NAME OF APPLICANT]
SOCIALIST REPUBLIC OF VIETNAM 
Independence – Freedom - Happiness
No:……
......, [Place and time]
 
To: The Ministry of Industry and Trade
- Name of the applicant:
- Address of head office: Phone number: Fax:
- Website (if any):
- Business Registration Certificate No. ………….  Issued by…………on………….
Pursuant to the Circular No. 11/2017/TT-BCT of the Ministry of Industry and Trade dated July 28, 2017, the trader applies for merchanting trade of the following goods:
No.
Name of goods
8-digit HS code
Quantity or volume
Value
(USD)
 
 
 
 
 
 
 
 
 
 
- The foreign seller:
+ According to the import contract No.  made on..............................
+ Border checkpoint of import: ..............................
- The foreign buyer:
+ According to the export contract No.             made on
+ Border checkpoint of export:
The applicant shall take legal responsibility for contents of documents enclosed with this application form and make a commitment on the compliance with regulations on merchanting trade of goods.
 
 
Legal representative of applicant
(Signature, name, position and seal)
Attached documents:
- A copy of Business Registration Certificate or Enterprise Registration Certificate bearing the applicant’s certification seal;
- Copies of import and export contracts bearing the applicant’s certification seal.
- The original copy of the report on the merchanting trade carried out according to the issued license certified by the customs authority using the specimen in Appendix X.
 
APPENDIX X
REPORT ON TEMPORARY IMPORT, RE-EXPORT AND MERCHANTING TRADE OF GOODS
(Issued together with Circular No.11/2017/TT-BCT dated July 28, 2017 of the Ministry of Industry and Trade)
[NAME OF TRADER]
SOCIALIST REPUBLIC OF VIETNAM 
Independence – Freedom - Happiness
No:
Re: Report on the temporary import, re-export and merchanting trade of goods in the [..] quarter
......, [Place and time]
 
To: The Ministry of Industry and Trade
Pursuant to the Circular No. 11 /2017/TT-BCT of the Ministry of Industry and Trade dated July 28, 2017, the enterprise submits a report on the temporary import, re-export and merchanting trade of goods in the ….quarter. To be specific:
Name of goods
HS code
License issued by the Ministry of Industry and Trade No.
(If any)
Temporary import
Re-export
Quantity of goods that have not been re-exported and still stored  in warehouses/ports
(If any)
 
Quantity or volume
(pcs/ metric ton)
Value
(USD)
Quantity or volume
(pcs/ metric ton)
Value
(USD)
Border checkpoint of import
Quantity or volume
(pcs/ metric ton)
Value
(USD)
Border checkpoint of export
Quantity or volume
(pcs/ metric ton)
Value
(USD)
 
 
The name of goods shall be declared specifically
8-digit codes of goods shall be specified
 
 
 
 
 
 
 
 
 
 
 
The trader declares that the information provided above is true and takes legal responsibility for the inaccurate information.
 
 
Legal representative of trader
(Signature, name, position and seal)
 
CONFIRMATION PROVIDED BY CUSTOMS AUTHORITY
 
APPENDIX XI
REPORT ON TEMPORARY IMPORT AND RE-EXPORT OF GOODS
(Issued together with Circular No.11/2017/TT-BCT dated July 28, 2017 of the Ministry of Industry and Trade)
No.
Types of goods
HS code
Temporary import of goods
Re-export of goods
Border checkpoint
In each quarter
Accumulated from the beginning of year
Border checkpoint
In each quarter
Accumulated from the beginning of year
Quantity or volume
Value
(USD)
Quantity or volume
Value
(USD)
 
Quantity or volume
Value
(USD)
Quantity or volume
Value
(USD)
1
Temporary imports subject to certain conditions
 
 
 
 
 
 
 
 
 
 
 
 
- Frozen foods specified in Appendix III
8-digit codes of goods shall be specified
 
 
 
 
 
 
 
 
 
 
- Goods subject to excise taxes specified in Appendix IV
 
 
 
 
 
 
 
 
 
 
- Used goods specified in Appendix V
 
 
 
 
 
 
 
 
 
 
2
Other temporary imports
8-digit codes of goods shall be specified
 
 
 
 
 
 
 
 
 
 
 
APPENDIX XII
LIST OF CASES OF VIOLATIONS OF REGULATIONS ON TEMPORARY IMPORT, RE-EXPORT AND MERCHANTING TRADE OF GOODS
(Issued together with Circular No.11/2017/TT-BCT dated July 28, 2017 of the Ministry of Industry and Trade)
No.
Name of violator
 Area in violation
Goods in violation (Name and HS code)
Quantity or volume and value of goods in violation
Form of violation
Implemented remedial measures 
(re-export destruction, etc.)
Suggestion for taking actions against violations
(Revocation or suspension of certificate of eligibility for temporary import or other measures)
1
 
 
 
 
 
 
 
2
 
 
 
 
 
 
 
 
(This translation is for reference only)



 © Vietnam Industry and Trade Information Center ( VITIC)- Ministry of Industry and Trade 
License: No 56/GP-TTDT issued by the Ministry of Information and Communications.
Address: Room 605, 6 th Floor, The Ministry of Industry and Trade's Building, No. 655 Pham Van Dong Street, Bac Tu Liem District - Hanoi.
Tel. : (04)38251312; (04)39341911- Fax: (04)38251312
Websites: http://asemconnectvietnam.gov.vn; http://nhanhieuviet.gov.vn
Email: Asem@vtic.vn; Asemconnectvietnam@gmail.com