May 26, 2022

Clause 1, Article 7 of Decree 09/2018/ND-CP stipulates that a foreign-invested business entity meets the following conditions, it is entitled to export goods purchased in Vietnam; goods processed in Vietnam and goods legitimately imported in Vietnam to a foreign country or a separate customs zone .

However, in Clause 2, Article 13 of Decree 69/2018/ND-CP, it stipulates that Foreign-invested business entities may not do temporary importation and re-exportation, except for the following cases:

1. Except for prohibited exports or imports; suspended exports or imports, a trader may temporarily import goods to Vietnam under a contract concluded with a foreign party for the purposes of the warranty and maintenance, lease, borrowing, use or other purposes for a specified period and re-export them out of Vietnam.

2. The trader may temporarily import the good that was exported for recycling or warranty at the request of the foreign trader, and then re-export it to the foreign trader Procedures for temporary importation shall be carried out at the customs authority without requiring a temporary importation license.

3. Temporary importation of goods for displays, exhibition in trade fairs and exhibition.

4.Temporarily importing goods for testing.

5. Temporarily importing spare parts under no contract for substitution or repairs purposes associated with foreign seagoing ships and aircrafts; temporarily importing spare parts for repairing seagoing ships and aircrafts under a contract concluded between a foreign ship-owner and a shipyard in Vietnam.

6.Temporarily importing vehicles that contain exported goods and imported goods according to the rotation method (Empty container with or without hanging hook and soft tray liner in container for liquid cargo).

7. Procedures for temporary importation of healthcare machinery and equipment from foreign organizations for healthcare delivery in Vietnam for humanitarian purpose; temporary importation of performance equipment, equipment for training and competition of art troupes, sports tournament and performance troupes shall be carried out at the customs authority without requiring a temporary importation license.

8. The Ministry of National Defense or the Ministry of Public Security shall consider permitting temporary importation of weapons and military equipment being in service to national defense and security.

Compared with the provisions of Clause 3, Article 156 of the Law on Promulgation of Legal Documents 2015, in case legal documents promulgated by the same agency have different provisions on the same issue, the document Laws promulgated later shall prevail.

Pursuant to the above regulations, foreign-invested enterprises (FDI) are not allowed to do business in temporary importation and re-exportation in Vietnam.

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