Official letter No. 4709/TCHQ-GSQL dated July 23rd, 2019 of the General Department of Vietnam Customs regarding temporary export – re-import of cars
According to Decree No. 132/2008/ND-CP (which has been amended at Decree No. 74/2018/ND-CPand Decree No. 154/2018/ND-CP), cars temporarily exported – re-imported for use in Vietnam shall not be exempt from quality examination.
Accordingly, upon re-import of cars which have been temporarily exported abroad for repairing, enterprises shall still carry out procedures for quality examination.
Procedures for examination, certification of quality of the imported cars shall be carried out according to Circular No. 31/2011/TT-BGTVT and Circular No. 55/2014/TT-BGTVT.
In case the temporarily – exported cars are repaired, replaced parts, components, upon the re-import, it is required to declare and pay all duties on materials, substitute parts in accordance with Clause 4 Article 7 of Circular No. 39/2015/TT-BTC .
According to Vietlawonline