Thông tư 05/2013/TT-BCT

CIRCULAR

PRESCRIBING ON TEMPORARY IMPORT BUSINESS ACTIVITIES FOR RE-EXPORT OF A NUMBER OF COMMODITY KINDS

Pursuant to the Government's Decree No. 95/2012/ND-CP of November 12, 2012 defining the functions, tasks, powers and organizational structure of the Ministry of Industry and Trade;

Pursuant to to the Government's Decree No. 12/2006/ND-CP of January 23, 2006 detailing the implementation of the implementation of the commercial law with respect to international purchases and sales of goods; and agency for sale and purchase, processing and transit of goods involving foreign parties;

In furtherance of directions of the Prime Minister in the Directive No. 23/CT-TTg of September 07, 2012 of the Prime Minister on strengthening state management for temporary import business activities for re-export, border-gate transfer and sending in bonded warehouses;

The Minister of Industry and Trade promulgates the Circular prescribing temporary import business activities for re-export of a number of commodity kinds as follows:

Chapter 1.

GENERAL PROVISIONS

Article 1. Scope of regulation

1. This Circular prescribes temporary import business activities for re-export, including activities of sending goods from foreign countries in bonded warehouses for export or re-export passing bordering provinces.

2. Goods of temporary import business for re-export in the scope of regulation of this Circular include:

a) Goods in List specified in Article 3 of this Circular.

b) The used goods in List banned from export, banned from import, temporarily suspended for export, temporarily suspended for import as prescribed in the Decree No. 12/2006/ND-CP of January 23, 2006 detailing the implementation of the implementation of the commercial law with respect to international purchases and sales of goods; and agency for sale and purchase, processing and transit of goods involving foreign parties but not in Annex II promulgated together with this Circular (hereinafter abbreviated to List of used goods).

3. The business activities of goods border-gate transfer in Scope of regulation of this Circular are not entitled to implement through road border-gates.

Article 2. Subjects of application

1. This Circular applies to Vietnamese traders (hereinafter abbreviated to traders) doing temporary import business for re-export of goods specified in clause 2 Article 1 of this Circular to re-export passing bordering provinces; relevant agencies, organizations and individuals.

2. Traders with foreign investment capital shall comply with commitments related to the Vietnam’s acceding to the World Trade Organization (WTO).

Chapter 2.

PROMULGATION OF LIST OF A NUMBER OF COMMODITY KINDS

Article 3. List of a number of commodity kinds

To promulgate together with this Circular Lists of goods below:

1. Goods banned temporary import business for re-export and border-gate transfer (Annex I).

2. Goods temporarily suspended from temporary import business for re-export, border-gate transfer and sending in bonded warehouses (Annex II).

3. Goods being frozen foods of temporary import business for re-export (Annex III).

4. Goods subject to excise tax (Annex IV).

Chapter 3.

GRANT OF CODE NUMBER OF TEMPORARY IMPORT BUSINESS FOR RE-EXPORT OF GOODS

Article 4. Temporary import business for re-export of frozen foods

Traders doing temporary import business for re-export of frozen foods of Annex III promulgated together with this Circular must satisfy the following conditions:

1. To be established before at least two (2) years and had activities of export, import or temporary import for re-export of goods.

2. There is a deposit amount as VND 5 billion (five billion Vietnam dong) at the State Treasury of central-affiliated cities and provinces where traders locate their storages as prescribed in clause 3 this Article.

3. There are storing areas in service for temporary import business for re-export. Specifying:

a) Storing areas must have minimum containing power of 100 (one hundred) cold containers of 40 feet, minimum area of one thousand fifty hundred square meters (1,500 m²). Storing areas are separated from the outside by solid fence, built with minimum height of two and a half meter (2,5 m); have roads for vehicles carrying containers to move in and out storing areas; have gate for out and enter, and signboard of traders that use the storing areas.

b) Storing areas must sufficiently have power source (including electric grid and backup generator with equivalent output) and special-use equipment accompanied in order to operate cold containers under containing power of storing areas specified in point a clause 3 this Article.

c) Storing areas must be owned by the traders or signed leasing contracts by traders, the minimum term is three (3) years. Storing areas must be in the planning or in areas specified by the provincial People's Committee where the operations of re-export of frozen foods take place. Planning and regions specified above shall be decided by provincial People’s Committees after have dealings with the Ministry of Industry and Trade and the General Department of Customs.

d) For provinces have not yet had activities of re-export of frozen foods in localities, when arising and having demand on zoning storing areas for traders to participate in temporary import business for re-export, provincial People’s Committees shall have dealings with the Ministry of Industry and Trade and the General Department of Customs before zoning.

e) A storing area which a trader has declared for grant of code number temporary import business for re-export is not allowed to be rented wholly or a part by other trader in order to use for purpose of applying for grant of code number temporary import business for re-export.

Article 5. The temporary import business for re-export of goods subject to excise tax

Traders doing temporary import business for re-export of goods in Annex IV promulgated together with this Circular must satisfy the following conditions:

1. To be established before at least two (2) years and had activities of export, import or temporary import for re-export.

2. There is a deposit amount as VND 5 billion (five billion Vietnam dong) at the State Treasury of central-affiliated cities and provinces where traders are granted Certificate of Business registration/ Enterprise registration certificate.

Article 6. The temporary import business for re-export of goods in List of used goods

Traders doing temporary import business for re-export of goods in List of used goods specified in point b clause 2 Article 1 must satisfy conditions specified in clause 1, clause 2 Article 5 of this Circular.

Article 7. Grant of certificate of code number of temporary import business for re-export of goods

1. Traders doing temporary import business for re-export of frozen food in Annex III promulgated together with this Circular are granted certificate of code number of temporary import business for re-export of frozen foods (hereinafter abbreviated to Code number of temporary import for re-export of frozen foods) when satisfy fully conditions specified in Article 4 of this Circular. Dossier and procedures are implemented as follows:

a) The trader sends a set (1) of dossier of registration for grant of code number of temporary import for re-export of frozen foods by post to Department of Export and Import, the Ministry of Industry and Trade (Address: 54 Hai Ba Trung, Hoan Kiem, Ha Noi), including:

- Application for grant of code number of temporary import for re-export of frozen foods (according to form set in Annex V): 01 original.

- Certificate of Business registration (or Enterprise registration certificate): 01 copy with confirmation and stamped true copy of trader.

- Written confirmation of the General Department of Customs on that trader has activities of export, import of goods or temporary import for re-export of goods as prescribed in clause 1 Article 4 of this Circular: 01 original.

- Written confirmation of State Treasuries of central-affiliated cities and provinces where trader locates storages on the deposit amount as prescribed in clause 2 Article 4 of this Circular: 01 original.

- Written confirmation of the Electricity of central-affiliated cities and provinces where trader locates storages on that the storages have enough grid power sources to operate cold containers according to the containing power: 01 original.

b) Within 10 (ten) working days, after receiving a full dossier and in accordance with regulation, the Ministry of Industry and Trade shall inspect or authorize for the provincial Service of Industry and Trade where trader has storages to inspect, confirm conditions on storages of trader.

c) Within 10 (ten) working days, after having result of inspecting conditions on storages of trader, the Ministry of Industry and Trade shall consider to grant Code number of temporary import for re-export of frozen goods for trader. In case of refusal for grant of Code number of temporary import for re-export of frozen goods, the Ministry of Industry and Trade shall reply in writing and clearly state the reason thereof.

2. Traders doing temporary import business for re-export of goods in Annex IV promulgated together with this Circular are granted certificate of code number of temporary import business for re-export of goods subject to excise tax (hereinafter abbreviated to code number of temporary import for re-export of goods subject to excise tax) when satisfy fully conditions specified in Article 5 of this Circular. Dossier and procedures are implemented as follows:

a) The trader sends a set (1) of dossier of registration for grant of number code of temporary import for re-export of goods subject to excise tax by post to Department of Export and Import, the Ministry of Industry and Trade (Address: 54 Hai Ba Trung, Hoan Kiem, Ha Noi), including:

- Application for grant of number code of temporary import for re-export of goods subject to excise tax (according to form set in Annex VI): 01 original.

- Certificate of Business registration (or Enterprise registration certificate): 01 copy with confirmation and stamped true copy of trader.

- Written confirmation of the General Department of Customs on that trader has activities of export, import of goods or temporary import for re-export of goods as prescribed in clause 1 Article 5 of this Circular: 01 original.

- Written confirmation of State Treasuries of central-affiliated cities and provinces where trader is granted Certificate of Business registration/ Enterprise registration certificate on the deposit amount as prescribed in clause 2 Article 5 of this Circular: 01 original.

b) Within 10 (ten) working days, after receiving a full dossier and in accordance with regulation, the Ministry of Industry and Trade shall consider to grant code number of temporary import for re-export of goods subject to excise tax for trader. In case of refusal for grant of number code of temporary import for re-export of goods subject to excise tax, the Ministry of Industry and Trade shall reply in writing and clearly state the reason thereof.

3. Traders doing temporary import business for re-export of goods in List of used goods specified in point b, clause 2 Article 1 of this Circular are granted certificate of code number of temporary import business for re-export of used goods (hereinafter abbreviated to code number of temporary import for re-export of used goods) when satisfy fully conditions specified in Article 6 of this Circular. Dossier of and procedures for grant of code number of temporary import for re-export of used goods are implemented as prescribed in clause 2 this Article (Application for grant of code number of temporary import for re-export of used goods made in according to Form set in Annex VII).

4. The code number as prescribed in clause 1, clause 2 and clause 3 this Article is separate code number. Traders are entitled to do temporary import business for re-export for only goods items of which they are granted code number.

5. The code number as prescribed in clause 1, clause 2 and clause 3 this Article is valid within three (3) years as from the grant day.

6. For goods from foreign countries sent into bonded warehouses for export, re-export through bordering provinces, only traders who have code number of those goods may fill their name in customs declarations for putting goods into warehouse, ex-warehousing from bonded warehouses for export, re-export. Traders who have no code number are not permitted to fill their name in customs declarations for putting goods into bonded warehouses, ex-warehousing for export, re-export of goods from bonded warehouses passing bordering provinces.

7. Traders doing temporary import business for re-export of goods in scope of regulation of this Circular but failing to re-export passing bordering provinces in the North are not required to implement provisions of this Circular.

Article 8. Re-grant of code number for traders

Code number of trader may be re-granted in the following cases:

1. Code number granted is expired. Dossier of and procedures re-grant of code number are complied with clause 1, clause 2 and clause 3 Article 7 of this Circular.

2. Adjustment of content in code number granted. Dossier includes:

a) Written request for adjustment of content in code number: 01 original.

b) Code number granted: 01 copy with confirmation and stamped true copy of trader.

c) Papers relating to adjustment of content: 01 copy for each type with confirmation and stamped true copy of trader.

3. Code number is lost or damagedd. Dossier includes:

a) Written request for re-grant of code number: 01 original.

a) Confirmation of competent agencies on lost or damage: 01 original.

Within 10 (ten) working days, after receiving a full dossier and in accordance with regulation, the Ministry of Industry and Trade shall re-grant the code number for trader. In case of refusal for re-grant of number code, the Ministry of Industry and Trade shall reply in writing and clearly state the reason thereof.

Chapter 4.

PROCEDURES FOR TEMPORARY IMPORT FOR RE-EXPORT AND BORDER-GATES FOR RE-EXPORT

Article 9. Procedures for temporary import for re-export of goods

1. For frozen food in Annex III and goods in Annex IV promulgated together with this Circular, the traders who have code number may do procedures of temporary import for re-export at customs agencies as prescribed, are not required permission of the Ministry of Industry and Trade.

2. For goods in List of used goods specified in point b clause 2 Article 1 of this Circular, the traders who have code number of temporary import for re-export of used goods shall send request dossier to the Ministry of Industry and Trade when implement temporary import for re-export. Dossier and procedures are implemented as follows:

a) The trader sends a set (1) of dossier requesting for license of temporary import for re-export by post to Department of Export and Import, the Ministry of Industry and Trade (Address: 54 Hai Ba Trung, Hoan Kiem, Ha Noi), including:

- Request for license of temporary import for re-export (according to form set in Annex VIII): 01 original.

- Two contracts, including import contract and export contract signed by trader with foreign customers: 01 copy for each type stamped true copy by trader.

- Report on implementation of license of temporary import for re-export granted (according to form set in Annex IX): 01 original.

- Customs declarations with confirmation on actual export of customs agencies for consignments under license of temporary import for re-export granted at previous time: 01 copy for each sheet and stamped true copy by trader.

b) Within 10 (ten) working days, after receiving a full dossier and in accordance with regulation, the Ministry of Industry and Trade shall grant license of temporary import for re-export for trader. In case of refusal for license, the Ministry of Industry and Trade shall reply in writing and clearly state the reason thereof.

3. The Minister of Industry and Trade shall authorize for the Director, Deputy Director of Export and Import Department to grant license of temporary import for re-export specified in clause 1 this Article for trader.

Article 10. Regulation of goods temporarily imported for re-export

When having situation of goods jammed in port, border-gate and having risk of causing environment pollution, relevant agencies shall notify to the Ministry of Industry and Trade for consider to regulate goods temporarily imported for re-export.

Regulation of goods temporarily imported for re-export is implemented as follows:

1. The Ministry of Industry and Trade shall apply licensing of temporary import for re-export for frozen goods.

2. In case of application of licensing of temporary import for re-export, traders have code number of temporary import for re-export of frozen foods shall send a request dossier to the Ministry of Industry and Trade when implement temporary import for re-export. Dossier of and procedures are complied with clause 1, clause 2 and clause 3 Article 9 of this Circular.

3. In necessary case, the Ministry of Industry and Trade shall have document to request the trader to temporarily stop bringing goods into Vietnam.

Article 11. Border-gate for re-export

1. Frozen foods in Annex III promulgated together with this Circular are permitted to re-export through international border-gates, main border-gates and border-gates, customs clearance spots in border-gate economic zone established under permission of the Prime Minister and had sufficient specialized control agencies in accordance with regulation.

2. Goods in Annex IV promulgated together with this Circular are permitted to re-export through international border-gates, and border-gates, customs clearance spots in border-gate economic zone established under permission of the Prime Minister and had sufficient specialized control agencies in accordance with regulation.

3. Goods in List of used goods specified in point b clause 2 Article 1 of this Circular are permitted to re-export through only international border-gates.

Chapter 5.

OTHER PROVISIONS WHEN DO TEMPORARY IMPORT BUSINESS FOR RE-EXPORTS OF GOODS

Article 12. Sea waybill

1. Sea waybill for goods in temporary import business for re-export in Scope of regulation in this Circular must be nominal bill, not permitted to transfer.

2. Apart from contents in accordance with regulation, on the Sea waybill must indicate code number of trader.

For case of temporary import for re-export under license, on the bill of lading, it is required to indicate license number granted to trader by the Ministry of Industry and Trade.

Article 13. Time limit for storage of goods in Vietnam

1. Goods temporarily imported for re-export are stored in Vietnam not exceed forty five (45) days after finishing customs procedures for temporary import. In case when needs to prolong the time limit, trader must have written request for extension and send to customs agency where procedures for temporary import are done; each consignment of temporary import for re-export shall be prolonged time limit once, time limit of extension does not exceed fifteen (15) days.

When the time limit mentioned above is over, within fifteen (15) days, trader must re-export out Vietnam through temporary import border-gate, not be permitted to re-export through any border-gate which is not the temporary import border-gate. Goods fail to re-export shall be confiscated and handled in accordance with regulation. In case of destruction, cost for destruction is deducted from the deposit amount of trader.

2. For goods sent from foreign countries into bonded warehouses for export, re-export through bordering provinces, time of doing procedures for export, re-export shall not exceed fifteen (15) days, after ex-warehousing from bonded warehouses.

Article 14. Supervision of goods

1. Goods temporarily imported for re-export shall be inspected and supervises by customs agencies as from being in the temporary import border-gate until goods actually are re-exported overseas.

2. Not to divide containers in small ones during transport of goods from the temporary import border-gate to the area supervised by customs agencies, location of re-export must be in border-gate, customs clearance spot in accordance with regulation.

3. Goods in scope of regulation of this Circular are prohibited to turn type of temporary import business for re-export to import for domestic consumption.

Chapter 6.

MANAGEMENT AND USE OF DEPOSIT AMOUNTS OF TRADERS

Article 15. Management of deposit amounts of traders

1. For goods in Annex III promulgated together with this Circular, provincial State Treasuries where traders locate their storages shall manage the deposit amounts of traders.

2. For goods in Annex IV promulgated together with this Circular and goods in list of used goods specified in point b clause 2 Article 1, State Treasuries of central-affiliated cities and provinces where traders are granted Certificate of Business registration/ Enterprise registration certificate shall manage the deposit amounts of traders.

Article 16. Use of deposit amounts of traders

1. Traders must pay all following costs:

a) Treating and cleaning environment if traders’ goods cause environmental pollution in the course of storage, temporary import for re-export in Vietnam.

b) Destructing inventory fail to re-export, temporarily-imported goods which are inconsistently with declaration and subject to be handle by destruction.

c) Paying other costs arising because trader violates regulations on temporary import business for re-exports of goods.

2. If a trader fails to pay costs as prescribed in clause 1 this Article, the above costs shall be deducted from the deposit amount of such trader in the provincial State Treasury. Agency handling violation shall have written request to the provincial State Treasury where trader made a deposit security for use of deposit amount of trader in order to pay costs under decision of the agency handling violation.

3. The agencies handling violation are responsible for issuance of decisions on using deposit amounts of traders.

4. When handling violations of traders, agencies handling violations shall notify immediately for the Ministry of Industry and Trade aiming to coordinate in management and requesting traders for supplementation of deposit amounts in accordance with regulation before continuing doing temporary import business for re-export of goods.

Article 17. Returning deposit amounts to traders

After paying costs (if any) as prescribed in clause 1 Article 16 of this Circular, traders will be returned all or part of deposit amounts in the following cases:

1. Fail to be granted code number as prescribed in Article 7 of this Circular.

2. Repay number code because not continue activity of temporary import business for re-export of goods.

3. Be withdrawn the granted code number because violate regulations of this Circular.

Chapter 7.

HANDLING OF VIOLATIONS

Article 18. Sanctions of handling of violations

Apart from sanctions of handling of violations in temporary import business for re-export of goods as prescribed by law, additionally prescribe some sanctions of handling of violations as follows:

1. Temporarily stop activities of temporary import business for re-export of goods of traders in the following cases:

a) Have not yet supplemented full deposit security after have paid costs specified in Article 16 of this Circular. Trader is permitted to continue temporary import business for re-export as prescribed in this Circular only after deposit amounts were supplemented fully in accordance with regulation.

b) Fail to temporarily stop bringing goods into Vietnam in order to implement requirement of the Ministry of Industry and Trade in regulating of goods temporarily imported for re-export as prescribed in clause 3 Article 10 of this Circular. Time of temporary suspension is six (6) months, after ending this time limit, if a trader continues violation, such trader shall be withdrawn code number of temporary import for re-export.

2. Traders may be withdrawn the code number of temporary import for re-export of goods in the following cases:

a) Being fraudulent in declaration of conditions as prescribed in Article 4, Article 5 and Article 6 of this Circular.

b) Failing to maintain conditions as prescribed in this Circular during doing temporary import business for re-export of goods.

c) Failing to supplement deposit amount as prescribed within 30 (ten) days, after receiving a notice of the Ministry of Industry and Trade.

d) Violating in hiring all or part of storing areas as prescribed in clause 3 Article 4 of this Circular.

dd) Temporarily importing for re-export of goods in List of goods banned temporary import business for re-export, border-gate transfer or goods in List of goods temporarily stopped import business for re-export, border-gate transfer and sending in bonded warehouses.

e) Temporarily importing for re-export of goods without license granted by the Ministry of Industry and Trade in accordance with regulation.

Article 19. Time of re-grant of code number after being withdrawn

Traders who are withdrawn code number shall not be re-granted code number within one (1) year since being withdrawn. Traders who are withdrawn code number of temporary import for re-export of frozen foods shall not permitted to lease storages by other traders aiming to apply for grant of code number of temporary import for re-export of frozen foods.

Chapter 8.

ORGANIZATION OF IMPLEMENTATION

Article 20. Implementation and coordination of relevant agencies, organizations

The relevant agencies, organizations and traders, apart from responsibilities specified in this Circular and regulations of relevant law on their functions, tasks, have specific responsibilities as follows:

1. The Ministry of Industry and Trade:

a) To organize inspection and confirmation on conditions on storing areas of traders doing temporary import business for re-export of frozen goods or authorize for the Services of Industry and Trade in inspection and confirmation.

b) To assume the prime responsibility for, and coordinate with relevant agencies in order to withdraw code number of trader and handle violations in accordance with regulation.

2. The relevant provincial People’s Committees:

a) To formulate master plans on storages meeting fully regulations on preservation of frozen goods temporarily imported for re-export in their localities, not affecting to environment and to contribute in preventing trade fraudulence.

Before planning on storages, provincial People’s Committees shall consult the Ministry of Industry and Trade and the General Department of Customs relating to assessment on demand and ability of development of activities of temporary import for re-export in localities, aiming to avoid case of unplanned and excessive investment, causing waste. If storages have been approved, stipulated before the effective day of this Circular, the plans have been approved and areas have been stipulated shall be implemented.

a) Informing to the Ministry of Industry and Trade when traders fail to maintain conditions as prescribed in this Circular during doing temporary import business for re-export.

c) Following up, inspecting temporary import for re-export of goods of trades in their localities aiming to prevent trade fraudulence, illegal import and to protect environment; timely notify to the Ministry of Industry and Trade of situation of delivery and receipt of goods in localities and propose measures of management in order to reach objectives and avoid jams in ports, border-gates.

d) Directing functional agencies in localities to have specific measures in close inspection and control aiming to timely detect the purchase and sale, transport of goods temporarily imported for re-export without legal papers, with unclear origin for consumption in their localities or other localities.

e) Coordinating with functional agencies to strengthen inspection, control of goods temporarily imported for re-export circulating in their localities; allocating forces to ensure the close management and control of re-export of goods in re-export border-gates; being resolute to strictly handle all cases of violation in accordance with regulation.

3. The relevant provincial State Treasuries:

a) Organizing management and use of deposit amounts of traders as prescribed in this Circular.

b) Timely notify to the Ministry of Industry and Trade and provincial People’s Committees when the deposit amounts of traders are used for payment of costs under decisions of agencies handling violations.

4. The General Department of Customs:

a) Monthly supplying for the Ministry of Industry and Trade the following information in order to regulate goods and have timely-handling measures:

- Quantity of goods temporarily imported for re-export in scope of regulation of this Circular.

- Quantity of goods temporarily imported for re-export in backlog over the prescribed time limit.

b) Notifying to the Ministry of Industry and Trade in case trader violates regulations on temporary import business for re-exports of goods.

c) Assuming the prime responsibility for, and coordinating with relevant agencies in handling of violations of trades in according to regulations of law and this Circular.

4. Traders doing temporary import business for re-export of goods:

a) Maintaining conditions as prescribed in this Circular during doing temporary import business for re-export of goods.

b) Seriously implement clearance of the frozen foods in ports, border-gates into their storages at the request of the Ministry of Industry and Trade in case happening jams.

c) Collecting and handling waste, sewage in order to prevent and fight epidemics, assure environment hygiene at storages in service for temporary import business for re-export of frozen foods.

d) Periodically report before 25th day of each month (by post office and by email) to the Ministry of Industry and Trade, People’s Committee and the Service of Industry and Trade of provincial level where traders have storages, deposit security, and where goods re-exported going through, regarding implementation of temporary import for re-export of goods of all kinds (in according to the form set in the Annex X).

Chapter 9.

EFFECT

Article 21. Transitional provisions

1. Within 60 days, as from the effective day of this Circular, traders who have been granted certificates of code number of temporary import for re-export of frozen foods as prescribed in the Circular No. 21/2011/TT-BCT of May 20, 2011 of the Minister of Industry and Trade providing on management of business activities of temporary import for re-export of frozen foods, must supplement fully conditions specified in clause 2, clause 3 Article 4 and submit dossier requesting for grant of code number as prescribed in clause 1 Article 7 of this Circular, in order to be permitted to continue doing temporary import business for re-export of frozen foods specified in Annex III in according to provisions in this Circular, it is not required to have written confirmation of the General Department of Customs as prescribed in clause 1 Article 4 of this Circular.

2. For licenses of temporary import for re-export of used goods specified in point b clause 2 Article 2 of this Circular, which are granted by the Ministry of Industry and Trade before the effective day of this Circular, the traders may implement temporary import under the time limit of license and re-export under regulations have had before this Circular takes effect.

Article 22. Effect

1. This Circular takes effect from April 04, 2013 and the following documents are annulled:

a) The Circular No. 33/2010/TT-BCT of September 11, 2010 of the Minister of Industry and Trade providing on temporary import business for re-export, border-gate transfer of viscera of cattle and poultry whether be frozen or not.

b) The Circular No. 21/2011/TT-BCT of May 20, 2011 of the Minister of Industry and Trade providing on management of activities of temporary import business for re-export of frozen foods.

c) The Decision No. 5737/QD-BCT of September 28, 2012 of the Minister of Industry and Trade, on temporarily announcing the lists of goods in temporary import business for re-export, border-gate transfer and sending in bonded warehouses.

2. In the course of implementation of this Circular, if arising any problems, relevant agencies, organizations and traders doing temporary import business for re-export of goods should report in writing to the Ministry of Industry and Trade for timely settlement.