To: MT Technique & Trading Joint Stock Company
(Address: No. 65 Tan Thoi Nhat 21 street, District 12, Ho Chi Minh City)

Below is the response of General Department of Customs to Official Dispatch No. 1157/2021-CV/MTCO-TCHQ dated 17/5/2021 of MT Technique & Trading Joint Stock Company (MTJSC) requesting guidelines for procedures and tax policies in case goods are temporarily exported for repair but not re-imported and new products are returned by the foreign supplier instead:

1. Regarding goods that are temporarily exported but not re-imported: Follow procedures for export of goods (customs procedure code B12- Export after temporary export) at the Sub-department of Customs where the temporary export declaration was opened according to section 5 Chapter III of the Government’s Decree No. 08/2015/ND-CP dated 21/1/2015, which is amended by Decree No. 59/2018/ND-CP dated 20/4/2018. In case the declaration is classified in to the red channel, the Director of the Sub-department of Customs shall issue a decision not to carry out physical inspection of goods.

2. For goods imported as replacement: Follow procedures for import of ordinary goods (not re-import procedures) according to section 5 Chapter III of the Government’s Decree No. 08/2015/ND-CP dated 21/1/2015, which is amended by Decree No. 59/2018/ND-CP dated 20/4/2018, Circular No. 38/2015/TT-BTC dated 25/3/2015 and Circular No. 39/2018/TT-BTC dated 20/4/2018 of the Ministry of Finance.

3. Tax policies shall be implemented according to regulations on each type of export and import specified in the Law on Export and Import Duties, the Government’s Decree No. 134/2016/ND-CP dated 01/9/2016, which is amended by Decree No. 18/2021/ND-CP dated 11/3/2021 elaborating some Articles of the Law on Export and Import Duties.

For your information and compliance. In case of difficulties, MTJSC may contact the Sub-department of Customs where customs procedures are followed for detailed instructions./.

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