What Is Temporary Export and Re-Importation?

What Is Temporary Export and Re-Importation?

Temporary export and re-importation is a trade mechanism in which goods are exported from Vietnam for a specific purpose within a limited period and then re-imported. Ownership of the goods does not change, and tax may be exempted or reduced depending on the case.

This is a crucial activity in foreign trade, especially for manufacturing and trading businesses involved in repair, warranty, equipment leasing, or international trade fairs.

Chinese Term:
暂时出口再进口 (Zànshí chūkǒu zài jìnkǒu)

Purpose and Target Users

Temporary export and re-import help businesses reduce costs, avoid tax risks, and maintain control over their global supply chain. Common use cases include:

• Sending products abroad for repair or warranty services
• Displaying samples at international trade fairs
• Leasing equipment for overseas projects
• Exporting materials for processing or technical testing

Popular Industries Applying This Scheme:

• Mechanical & Electronics: Warranty returns for machinery and devices
• Furniture: Exhibiting products at trade shows
• Textile & Footwear: Outsourcing semi-finished goods
• Construction: Leasing equipment for overseas sites

Real-Life Examples of Temporary Export and Re-Import

Detailed Procedure for Temporary Export and Re-Import

Detailed Procedure for Temporary Export and Re-Import

Temporary export and re-import involves complex steps and documentation. Businesses must prepare thoroughly to qualify for tax exemptions and avoid post-clearance audits.

Step 1: Prepare Temporary Export Documents

• Commercial contract or valid documentation for purpose (repair, exhibition, leasing, etc.)
• Invoice, packing list, bill of lading
• Photos and condition report of goods before export
• Export request form with government approval (for controlled goods)

Step 2: Customs Declaration for Temporary Export (Code G21)

• Declare via VNACCS/VCIS system
• Submit paper documents if manual inspection required
• Present goods at the export checkpoint for inspection if needed

Step 3: Monitor Re-Import Deadline

• Goods must be re-imported within the permitted time frame (usually 365 days)
• If extension is needed, apply at least 5 working days before the deadline

Step 4: Re-Import Procedure (Codes G51, G61)

• Provide same documentation with proof of no commercial consumption or modification
• If processing occurred, declare correct HS codes and added value for tax calculation

Types of Temporary Export and Re-Import & Their Codes

Tax Rules and Exemptions

Tax Rules and Exemptions

Temporary Export: No export tax is imposed as the goods are not for consumption.

Re-Import: Import tax is exempted if all the following are met:

• Goods remain unchanged (same serial number, function, appearance)
• No added value (i.e., not upgraded or modified)
• Documentation proves the original export purpose clearly (contract, photos, delivery records)

However, if goods are altered (e.g., upgraded, repaired), the added value portion will be subject to import tax. Hence, accurate classification during re-import is essential for proper tax handling.

Important Notes:

• Documentation must remain consistent from export to re-import (serials, models, condition, dates)
• Keep all records for at least 5 years to support post-clearance audits

Common Mistakes to Avoid

FAQs

Do I need a license for temporary export and re-import?
Only for specially regulated items (e.g., medical devices, IT hardware, defense goods)

Can goods be re-imported to a different location?
Yes, as long as customs procedures are properly completed at the new entry point

Can goods be sold after re-importation?
No. Re-imported goods must not be commercially transferred or consumed

End-to-End Temporary Export and Re-Import Services by KFLV

King Freight Logistics Vietnam (KFLV) specializes in logistics services for manufacturers and exporters. Our services include:

• Case-specific consultation on documentation
• Customs declaration and tax compliance support
• International transportation and two-way delivery
• Re-import monitoring and extension handling
• Secure documentation management for audits

Need help with your export-import procedures? Contact our team now at +84 (0) 938 188 796 or cs1@hcm.kfkingfreight.com for free consultation!