Temporary importation procedures

1. Customs dossier:

a) The ATA carnet: 01 original; If the ATA carnet and general list are prepared in a language other than Vietnamese or English, the customs declarant shall submit the translation in Vietnamese and assume responsibility for such translation;

b) The license for temporary importation of goods and the notice of specialized inspection results as prescribed by law: 01 original.

The customs declarant may submit the photocopy if it is required according to specialized regulations or there is no requirement for submission of the original or photocopy;

c) The competent authority’s certification of the event prescribed in Clause 7 Article 3 hereof: 01 photocopy;

d) The bill of lading or an equivalent transport document if goods are transported by sea, air, railroad or multi-modal transport: 01 photocopy.

2. Responsibilities of the customs declarant:

a) Present the ATA carnet and the documents prescribed in Point b, Point c and Point d Clause 1 of this Article to the customs authority.

If the documents prescribed in Point b Clause 1 of this Article are electronically sent by specialized inspection agencies or regulatory authorities via the National Single-window Information Portal, the customs declarant shall not be required to submit such written documents when following customs procedures;

b) Present the goods at the request of the customs authority for physical inspection purpose.

3. Responsibilities of the customs authority:

a) Receive and inspect the customs dossier presented and submitted by the customs declarant as prescribed in Clause 1 of this Article;

b) If the inspection results of the customs dossier are not satisfactory, refuse to carry out customs procedures as prescribed herein within 02 working hours from the time of inspection and give reasons for such refusal. The customs declarant shall be instructed to follow procedures for temporary importation for re-exportation in accordance with regulations of law;

c) If the results of inspection of the documents in Point a, Point b and Point c Clause 1 of this Article are satisfactory but the truthfulness of the information on the ATA carnet and the general list enclosed with the ATA carnet is suspicious, within 02 hours from the receipt of the customs dossier, the Customs Sub-department shall request VCCI in writing to verify such information. Within 02 days from receipt of the request from the Customs Sub-department, VCCI shall verify the information and give response to the Customs Sub-department. If verification results given by VCCI are not satisfactory, the provision in Point b of this Clause shall apply.

If the inspection results of the customs dossier or verification results given by VCCI are satisfactory, the physical inspection of goods shall be carried out on the basis of application of risk management.

Duration of inspection of customs dossier and physical inspection of goods shall comply with the provisions in Clause 2 Article 23 of the Law on Customs.

If the physical inspection of goods is required and the inspection result indicating that the goods are consistent with the presented dossier, the tasks in Point d, Point dd, Point e of this Clause shall be performed. If the inspection result indicates that the goods are not consistent with the presented dossier, the provisions in Point b of this Clause shall apply;

d) Make records and certification on the ATA carnet as prescribed in Appendix II enclosed herewith;

dd) Enter information on the ATA carnet into the Electronic customs data processing system. Where the Electronic customs data processing system is not available, the customs authority shall keep the photocopies of the cover of the ATA carnet and its white counterfoil;

e) Return the ATA carnet to the customs declarant and keep the white Importation Voucher, excluding the counterfoil.

Article 16. Re-exportation procedures

1. Customs dossier:

The ATA carnet bearing the certification given by the customs authority when following temporary importation procedures: 01 original.

2. Responsibilities of the customs declarant:

a) Present the ATA carnet to the customs authority where customs procedures are followed;

b) Present the goods at the request of the customs authority for physical inspection purpose.

3. Responsibilities of the customs authority:

a) Receive and inspect the ATA carnet presented by the customs declarant;

b) If the results of inspection of customs dossier are not satisfactory, request the customs declarant to provide additional information and documents. If the customs declarant fails to provide additional information and documents within 05 working days from receipt of request from the customs authority, or the additional information and documents provided are not satisfactory, refuse to complete customs procedures for re-exportation as prescribed in this Decree. The customs authority shall instruct the customs declarant to use the written customs declaration for completing procedures for re-exportation of goods as prescribed by law and enter information on the re-exportation declaration into the Electronic customs data processing system.

Any violations detected during the inspection shall be handled in accordance with regulations of relevant laws and also notified to VCCI in writing for cooperation;

c) If the inspection results of the customs dossier are satisfactory, carry out the physical inspection on the basis of application of risk management.

Duration of inspection of customs dossier and physical inspection of goods shall comply with the provisions in Clause 2 Article 23 of the Law on Customs.

If the physical inspection of goods is required and the inspection result indicating that the goods are consistent with the presented dossier, the tasks in Point d, Point dd and Point e of this Clause shall be performed. If the inspection result indicates that the goods are not consistent with the presented dossier, the customs authority shall refuse to carry out the customs procedures for re-exportation of goods as prescribed herein, instruct the customs declarant to use the written customs declaration for completing procedures for re-exportation of goods as prescribed by law and enter information on the re-exportation declaration into the Electronic customs data processing system;

d) Make records and certification on the ATA carnet as prescribed in Appendix II enclosed herewith;

dd) Enter information on the ATA carnet into the Electronic customs data processing system. If the Electronic customs data processing system is not available, the customs authority shall keep the photocopies of the cover of the ATA carnet and the white Counterfoil, and send the photocopy of the white Re-exportation Voucher to the Customs Sub-department where temporary importation procedures have been followed (if re-exportation procedures are followed at the Customs Sub-department that is not the Customs Sub-department of temporary importation);

e) Return the ATA carnet to the customs declarant and keep the white Re-exportation Voucher, excluding the counterfoil.

4. If the ATA carnet has been lost, torn, destroyed or expired at the time of following customs procedures and the customs declarant cannot present the replacement ATA carnet, the customs authority where re-exportation procedures are followed shall instruct the customs declarant to use the written customs declaration for completing procedures for re-exportation of goods as prescribed by law and enter information on the re-exportation declaration into the Electronic customs data processing system.