Does your business need to send machinery overseas for repair, participate in an international trade fair, or temporarily export equipment for loan or lease purposes?

If you are not familiar with the Temporary Export – Re-import procedure, your business may face various risks, such as unnecessary tax liabilities, administrative penalties due to missed deadlines, or difficulties during customs inspection at the border.

🔍 When Is the Temporary Export – Re-import Procedure Required?

The Temporary Export – Re-import procedure applies to goods that are exported overseas for a specific period of time and subsequently brought back into Vietnam, either in their original condition or after being repaired or maintained.

Common cases include:

• Goods sent overseas for warranty, repair, or replacement, such as machinery, industrial equipment, and electronic components.

• Goods temporarily exported for international trade fairs, exhibitions, or product demonstrations.

• Goods temporarily exported for lease or loan purposes under agreements between the parties.

• Reusable transport and packaging equipment, such as specialized containers, racks, and other returnable equipment.

📋 4-Step Standard Procedure

1. Prepare the Required Documents

Depending on the purpose and nature of the shipment, the typical documentation may include:

• Customs declaration for temporary export.

• Repair/warranty agreement, invitation letter for an exhibition, or loan/lease agreement.

• Commercial Invoice, Packing List, and Bill of Lading/Air Waybill.

• Documents specifying the product's serial number, model, specifications, and technical information, which are especially important for identification and comparison when the goods are re-imported.

2. Register the Temporary Export Customs Declaration

• Submit the customs declaration through Vietnam's electronic customs system.

• Use the appropriate customs procedure/type code for temporary export, depending on the specific purpose and applicable regulations.

• Complete physical inspection of the goods if the declaration is assigned to the Yellow or Red channel.

• Coordinate with Customs regarding the permitted temporary export period and other relevant requirements.

3. Carry Out the Re-import Procedure

When the goods are returned to Vietnam:

• Register the customs declaration for re-import of temporarily exported goods.

• Customs authorities may compare the product description, model, serial number, specifications, quantity, and condition with the information declared at the temporary export stage.

• Ensure that the returned goods can be clearly identified as the same goods that were temporarily exported.

4. Complete Customs Procedures & Tax Obligations

• Review and reconcile the customs declarations and related tax obligations.

• If the goods have been repaired, upgraded, or otherwise generated additional value overseas, the tax treatment should be assessed based on the specific circumstances and applicable regulations.

• Complete the relevant customs procedures and close the temporary export–re-import file.

⚠️ 3 CRITICAL NOTES TO AVOID UNNECESSARY COSTS AND RISKS

1. Pay Attention to the Temporary Export Period

The temporary export period should be clearly determined and properly managed. If an extension is required, the relevant request should be submitted before the temporary export period expires.

Failure to comply with the required deadline may result in administrative penalties or additional complications when completing the re-import procedure.

2. Ensure Consistency of Product Information

Information such as the serial number, frame number, model, specifications, quantity, and other identifying details should be accurately declared at the temporary export stage.

When the goods are re-imported, these details should match the original customs declaration as closely as required for customs identification and verification.

3. Pay Attention to Tax Treatment for Repair or Upgrading Costs

If temporarily exported goods are returned to Vietnam after being repaired, upgraded, or otherwise modified, additional costs or value generated overseas may affect the applicable tax treatment.

Therefore, businesses should review the specific transaction and supporting documents carefully before carrying out the re-import procedure.

🚀 FULL-SERVICE TEMPORARY EXPORT – RE-IMPORT CUSTOMS CLEARANCE

SONGWIN INTERNATIONAL LOGISTICS VIETNAM

Handling temporary export and re-import procedures independently can be time-consuming, especially when businesses need to coordinate documents, customs declarations, inspection requirements, transportation, and deadlines.

Let SONGWIN INTERNATIONAL LOGISTICS VIETNAM support your business throughout the process!

Why choose Songwin?

✅ Professional customs consultation:
We review your shipment and documents and advise on the appropriate customs procedure and declaration method to minimize customs and tax risks.

✅ Efficient document processing:
We assist with preparing and checking customs documentation and coordinate with the relevant customs authorities at ports, airports, and border gates.

✅ Close shipment monitoring:
We closely monitor the temporary export period and re-import schedule to help ensure that procedures are completed on time.

✅ Transparent quotation:
Clear and transparent service fees with no unnecessary hidden costs.

✅ Integrated 3PL Logistics Services:
Support from international transportation and door-to-door delivery to customs clearance at both ends, providing a convenient end-to-end logistics solution.

📞 CONTACT US FOR A FREE CONSULTATION!

SONGWIN INTERNATIONAL LOGISTICS VIETNAM

📍 Address: 344 Nguyen Trong Tuyen Street, Tan Son Hoa Ward, Ho Chi Minh City, Vietnam

☎ Hotline: 083.681.3969 – 0373.262.105

📧 Email: Sales2@songwinlog.com

🌐 Website: www.songwinlog.net

#TemporaryExport #ReImport #CustomsClearance #CustomsProcedure #VietnamLogistics #ImportExport #InternationalLogistics #CustomsBrokerage