On 6th March 2024, The General Department of Customs has issued Official Letter 927/TCHQ-TXNK related to taxes on goods temporarily imported for re-export for warranty, repair. Based on serial number 19 Type code table and issued instructions for use attached to Decision No. 1357/QĐ-TCHQ dated May 18, 2021 of the Director General of The General Department of Customs, Type code G13-Temporary import under tax exemption for use in case of: Goods temporarily imported for warranty, repair or replacement; Re-imported goods of various types of business export, export of processed products, export of products manufactured for export, export of products of export...
CUSTOMS PROCEDURES FOR GOODS TEMPORARY IMPORT AND RE-EXPORT AFTER ENDING THE RENTAL PERIOD
The General Department of Customs has just issued a official letter no 6087/TCHQ-GSQL answering questions about the issue of customs procedures for temporary import and re-export after ending the rental period. Currently, some companies are facing difficulties with customs procedures for rented goods from foreign companies that have ended for temporary import and must be re-exported but are designated delivery to other companies in Vietnam for renting by foreign companies. Faced with the above difficulties, the General Department of Customs has clearly noticed that in this case, the goods must be re-exported and returned to foreign companies according to the Regulation of...