Công văn 1005/XNK-THCS

To: General Department of Customs

In response to Official Dispatch No.3920/TCHQ-GSQL dated July 05, 2018 of General Department of Customs regarding compliance with regulations on temporary import, re-export and processing in Decree No.69/2018/ND-CP, below are opinions from the Department of Import and Export (Ministry of Industry and Trade):

 Article 178 of the Commercial Law: “Commercial processing means a commercial activity whereby a processor part or whole of raw materials and materials supplied by the hirer to perform one or several stages of the production process at the latter’s request and receives a payment in return.”

 Clause 1 Article 41 of the Law on Management of Foreign Trade: “Except for the case of temporary import and re-export prescribed in Article 39 of this Law, a trader may import temporarily products that are not on the list of products that are banned or suspended from export or import according to the contract with a foreign country for repair, lease, lending or other purposes for a certain period of time and re-export these products from Vietnam.”

Pursuant to the aforementioned regulations, transport of goods to Vietnam for repair is not considered processing or temporary import or re-export under provisions of the Commercial Law and the Law on Management of Foreign Trade.