Công văn 7723/BCT-XNK

In response to the Official Dispatch No.100/MKT-XNK dated August 03, 2012 of the Company on the re-export of goods to a third country, the Ministry of Industry and Trade has the following opinions:

1. As stipulated in point a, clause 3 of Part II of the Circular No.04/2007/TT-BTM dated April 04, 2007 of the Ministry of Trade (now the Ministry of Industry and Commerce) guiding the export, import, out-sourcing, liquidation of the imports and sale of products of foreign-invested enterprises stipulated in the Decree No.108/2006/ND-CP of September 22, 2006 of the Government detailing and guiding the implementation of a number of Articles of the Investment Law, foreign-invested enterprises are made a number of activities of temporary import for re-export or temporary export for re-import of goods to implement the investment projects in Vietnam, in particular:

a) Temporary import for re-export

+ Machinery, equipment, means of transportation, molds to perform the out-sourcing contract or to serve manufacturing operations in the form of renting or borrowing;

+ Goods for display at the fairs, exhibitions, galleries, introduction of products or production research, making models for teaching, training and coaching;

+ Products exported for warranty, repair or replacement and then re-exported.

b) Temporary export and re-import

+ Machinery, equipment, means of transportation, tools, molds, raw materials to serve production and business activities of enterprises in foreign countries, for implementing out-sourcing contracts, or for warranty, repair or replacement;

+ Goods for display at fairs and exhibitions.

Accordingly, foreign-invested enterprises, including enterprises with right to export, the right to import are not participated in trading service of goods temporary import for re-export, transshipment of goods through the border gate of Vietnam and re-export of import originating goods for business purposes.

2. For content related to export, import duties, refund…, request the Company to work with the Ministry of Finance (General Department of Taxation) for specific instructions.

Ministry of Industry and Trade announces for the company to know and implement./.