Goods granted temporary admission

1. The following goods shall be granted temporary admission:

a) goods intended for display or demonstration at an event prescribed in Clause 7 Article 3 hereof;

b) goods intended for use at an event, including: goods necessary for the purpose of demonstrating foreign machinery or apparatus to be displayed; construction and decoration material, including electrical fittings, for the temporary stands or stalls; advertising and demonstration material which is demonstrably publicity material for the foreign goods displayed;

c) equipment including interpretation equipment, sound and image recording apparatus and films of an educational, scientific or cultural character intended for use at events.

2. While goods granted temporary admission as prescribed herein are used at an event, they cannot be used for any other purposes. When ending an event, temporarily admitted goods must be re-exported, re-imported or undergone procedures for home use or repurposing in accordance with regulations of law.

Goods granted temporary admission may be used at an event in Vietnam after completion of temporary importation procedure as prescribed in Article 15 hereof.

Article 5. Conditions of temporary admission

1. Temporarily admitted goods must comply with policies for management of goods temporarily imported for re-exportation and goods temporarily exported for re-importation.

2. Temporarily admitted goods must be suitable for the purposes of an event as prescribed in Clause 7 Article 3 hereof and identifiable by specific serial number or identification marks.

3. The customs declarant must present an unexpired ATA carnet made according to the form in Appendix I enclosed herewith and issued by the ATA carnet issuing association for completing customs procedures.

Article 6. Period of temporary admission

1. The period for the temporary importation and re-exportation of temporarily admitted goods shall be 12 months from the date of completion of temporary importation procedures and fall within the validity period of the ATA carnet (including the validity period of the replacement ATA carnet).

2. The period for the temporary exportation and re-importation of temporarily admitted goods shall be 12 months from the date of completion of temporary exportation procedures and fall within the validity period of the ATA carnet (including the validity period of the replacement ATA carnet).

3. Where the goods cannot be re-exported from the country of departure within the period prescribed in Clause 2 of this Article, the customs declarant shall apply for a replacement ATA carnet in accordance with the provisions in Article 9 hereof for extending the period for temporary exportation and re-importation at the customs authority where temporary exportation procedure has been followed.

4. When the goods cannot be re-exported within the period prescribed in Clause 1 of this Article as a result of a seizure decided by a competent authority, the ATA carnet holder shall not be liable to any actions for failure to re-export the goods within the period for temporary importation during the duration of the seizure.