Decree 69/2018/NĐ-CP sets out rules on the temporary import and re-export or transhipment of goods, including the main requirement that goods temporarily imported for re-export can remain in the country for no more than 60 days from the date of the completion of customs procedures.

Where a business requires that the 60 day time limit be extended, a written request must be sent to the customs sub-departments which carry out the temporary import procedures. The duration of each extension shall not exceed 30 days and not more than two extensions may be granted for each shipment goods temporarily imported for re-export.

Upon expiry of the 60-day limit, businesses are required to re-export the goods or destroy them.

Where businesses then seek to import the goods into the country, they must adhere to the regulations on the management of imported goods, as well as appropriate tax.

The Deputy Minister of Agricultural and Rural Development (MARD), stated that in many cases of temporary import for re-export, after being imported, goods were unloaded and divided into small packages to sell to into the Vietnamese market, without having approval for import.

Under the current law, enterprises are permitted to remove transshipment goods from the customs control area and take responsibility for preservation of the status quo during the storage period. Enterprises can thus relatively easily violate the import – re-export regulations.

Many agro-forestry and fishery products temporarily imported for re-export are on the list of goods banned from import and domestic consumption, and end up being imported without tax having been paid and consumed in Vietnam. Their untaxed status means they can be less expensive than domestic market prices, which has a negative impact on the local market and can create a price war for local Vietnamese goods. The Prohibited List is stated in Chapter 3 and Appendix 6 of the decree.

Article 15 sets out the forms of temporary import for re-export:

• Non-prohibited goods where a contract has been signed with a foreign party for purposes of repair, warranty, lease or use for other purposes for a specified duration and thereafter such goods are re exported out of Vietnam,
• Goods which it previously exported for reprocessing or warranty at the request of a foreign business entity, and may then re-export the goods to such foreign entity,
• Goods for exhibition, introduction, product launch, or participation in a trade fair or exhibition and thereafter re-exported,
• Goods for testing and verification purposes,
• Components and spare parts temporarily imported without a contract for the purpose of replacing or repairing machinery, vessels, etc. such as foreign ships or aircraft,  

A permit is not required for the temporary import of medical machinery and apparatus.

Goods may also be temporarily exported and then re-imported for purposes of production, processing, leasing out or use for other purposes (Article 17). In addition, transshipment of goods is permitted under the decree (Article 18). A business must have a licence to conduct transshipment for certain categories of goods.