THE MINISTRY OF FINANCE

Circular No. 59/2013/TT-BTC of May 8, 2013, guiding customs procedures, inspection and supervision for goods temporarily imported for re-export, transferred from/to border gate or consigned to bonded warehouses
Pursuant to June 29, 2001 Customs Law No. 29/2001/QH10 and June 14, 2005 Law No. 42/2005/QH11 Amending and Supplementing a Number of Articles of the Customs Law;
Pursuant to the Government’s Decree No. 154/2005/ND-CP of December 15, 2005, prescribing customs procedures, inspection and supervision;
Pursuant to the Government’s Decree No. 12/2006/ND-CP of January 23, 2006, detailing the Commercial Law regarding international goods purchase and sale activities and purchase and sale agency, processing and transit activities with foreign partners;
Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Government’s Decree No. 87/2012/ND-CP of October 23, 2012, detailing a number of articles of the Customs Law regarding e-customs procedures for commercial imports and exports;
In furtherance of the Prime Minister’s Directive No. 23/CT-TTg of September 7, 2012, on intensifying state management of temporary import for re-export, border-gate transfer and consignment in bonded warehouses;
At the proposal of the General Director of Customs,
The Minister of Finance promulgates the Circular guiding customs procedures, inspection and supervision for goods temporarily imported for re-export, transferred from/to border gate or consigned in bonded warehouses as follows:
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
1. This Circular guides customs procedures for goods temporarily imported for re-export, transferred from/to border gate or brought from abroad into bonded warehouses to await export to other countries through northern border provinces.
2. Goods temporarily imported for re-export, transferred from/to border gate or brought from abroad into bonded warehouses to await export to other countries through northern border provinces prescribed in this Circular include:
a/ Goods specified in Clause 2, Article 1 of the Ministry of Industry and Trade’s Circular No. 05/2013/TT-BCT of February 18, 2013, prescribing temporary import for re-export and border-gate transfer of a number of goods (below referred to as Circular No. 05/2013/TT-BCT).
b/ Liquor, beer, cigarettes, cigars and goods being frozen food brought from abroad; and goods already cleared from customs procedures as goods temporarily imported for re-export and consigned into bonded warehouses to await export to other countries through northern border provinces, except goods specified in Clause 1, Article 25 of the Government’s Decree No. 154/2005/ND-CP of December 15, 2005.
Article 2. Subjects of application
1. Vietnamese traders;
2. Owners of bonded warehouses and owners of goods consigned in bonded warehouses;
3. Customs offices and officers;
4. Other related organizations and individuals.