THE MINISTRY OF INDUSTRY AND TRADE
Circular No. 05/2014/TT-BCT dated January 27, 2014 of the Ministry of Industry and Trade providing for temporary import and re-export, temporary export for re-import, border-gate transfer of goods
Pursuant to the Government’s Decree No. 95/2012/ND-CP dated November 12, 2012, defining the functions, tasks, powers and organizational structure of the Ministry of Industry and Trade;
Pursuant to the Government’s Decree No. 187/2013/ND-CP dated November 20, 2013, detailing implementation of the Commercial Law on regarding international goods sale and purchase and goods sale, purchase, processing and transit agency activities with foreign countries;
In furtherance of the Prime Minister’s directive opinion at the Official Dispatch No. 1757/TTg-KTTH dated October 31, 2013, on trading in temporary import and re-export, border-gate transfer and sending in bonded warehouses;
AT the proposal of Director of Export and Import Department;
The Minister of Industry and Trade promulgates Circular providing for temporary import and re-export, temporary export for re-import, border-gate transfer of goods.
Chapter 1.
GENERAL PROVISIONS
Article 1. Scope of regulation
1. This Circular provides for temporary import and re-export, temporary export for re-import, and business activities involving border-gate transfer of goods.
2. Business activities involving border-gate transfer of goods in form of goods transport from export country to import country without passing Vietnam’s border gates shall not be regulated by this Circular.
Case of border-gate transfer business passing Vietnam's border gates for goods in Appendixes III, IV, V Issued with this Circular shall not be performed through the road border gates.
Article 2. Subjects of application
1. This Circular applies to Vietnamese traders (hereinafter abbreviated to traders) in implementation of activities involving temporary import and re-export, temporary export for re-import, border-gate transfer of goods; relevant agencies, organizations and individuals.
2. Enterprises with foreign investment capital shall comply with commitments related to the Vietnam’s acceding to the World Trade Organization (WTO).
Article 3. Commodity list
To promulgate together this Circular list of a number of commodity kinds as follows:
1. List of goods banned business in temporary import and re-export and border-gate transfer, prescribed in Appendix I.
2. List of goods temporarily suspended from business in temporary import and re-export and border-gate transfer, prescribed in Appendix II.
3. List of goods being frozen foods permitted the conditional business in temporary import and re-export, prescribed in Appendix III.
4. List of goods subject to excise tax permitted the conditional business in temporary import and re-export, prescribed in Appendix IV.
5. List of used goods banned export, temporarily suspended from export, banded import, temporarily suspended from import, not in Appendix I and Appendix II, permitted the conditional business in temporary import and re-export (hereinafter referred to as used goods, prescribed in Appendix V).
