THE MINISTRY OF FINANCE
No. 94/2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
Hanoi, July 17, 2014
 
CIRCULAR
Prescribing customs procedures, inspection and supervision of
a number of types of goods temporarily imported for re-export, transferred from border gate to border gate and consigned to bonded warehouses, and handling of cases of
refusal to receive goods
 
Pursuant to Customs Law No. 29/2001/QH10 of June 29, 2001, and Law No. 42/2005/QH11 of June 14, 2005, 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. 87/2012/ND-CP of October 23, 2012, detailing a number of articles of the Customs Law on e-customs procedures for commercial imports and exports;
Pursuant to the Government’s Decree No. 187/2013/ND-CP of November 20, 2013, detailing the provisions of the Commercial Law on international goods purchase and sale and goods purchase and sale agency, processing and transit with foreign parties;
Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
In furtherance of the Prime Minister’s Directive No. 23/CT-TTg of September 7, 2012, on enhancement of the state management of the business of temporary import for re-export, border-gate transfer and consignment to bonded warehouses; and Official Letter No. 1757/TTg-KTTH of October 31, 2013, on the business of temporary import for re-export, border-gate transfer and consignment o bonded warehouses;
At the proposal of the General Director of Customs,
The Minister of Finance promulgates the Circular prescribing customs procedures, inspection and supervision of a number of types of goods temporarily imported for re-export, transferred from border gate to border gate and consigned to bonded warehouses; and handling of cases of refusal to receive goods.
Section 1
GENERAL PROVISIONS
Article 1. Scope of regulation
This Circular prescribes:
1. Procedures for certifying enterprises engaged in import, export or temporary import for re-export of goods prescribed at Point c, Clause 1, Article 13 of the Ministry of Industry and Trade’s Circular No. 05/2014/TT-BCT of January 27, 2014, prescribing temporary import for re-export, temporary export for re-import, and border-gate transfer of goods (below referred to as Circular No. 05/2014/TT-BCT).
2. Customs procedures, inspection and supervision of a number of types of goods temporarily imported for re-export, transferred from border gate to border gate and brought from abroad into bonded warehouses before exportation to other countries through border provinces, including:
a/ Frozen foods specified in Appendix III, goods liable to excise tax specified in Appendix IV and used goods specified in Appendix V to Circular No. 05/2014/TT-BCT which are eligible for temporary import for re-export or border-gate transfer;
b/ Frozen foods specified in Appendix III and goods liable to excise tax specified in Appendix IV to Circular No. 05/2014/TT-BCT which are brought from abroad into bonded warehouses before their exportation to other countries or have been cleared from customs procedures as temporary imports for re-export consigned into bonded warehouses pending completion of re-export procedures.
3. Handling of cases in which consignees named in bills of lading refuse to receive goods.
 
 
[1] Công Báo Nos 737-738 (06/8/2014)