Specifically, the Customs Departments of the provinces and cities instruct the branches to strictly implement the inspection and supervision of goods temporarily imported for re-export in accordance with the provisions of Decree 08/2015 / ND-CP, Decree 59/2018 / ND-CP, Circular 38/2015 / TT-BTC, Circular 39/2018 / TT-BTC and guiding documents of the General Department of Customs since goods temporarily imported into Vietnam until re-exporting out of the Vietnamese territory and in the process of transporting goods from the place of storing temporarily imported goods to re-export border gates, ensuring the customs management of temporary import for re-export activities; promptly detect and handle violations.
Goods temporarily imported for re-export through auxiliary border gates, trails and border-opening ways in border areas comply with Decree 112/2014 / ND-CP, Decree 14/2018 / ND-CP, Decree 69/2018 / ND-CP of the Government. Accordingly, goods temporarily imported for re-export are temporarily imported and re-exported through international border gates and main border gates. The re-export of goods through auxiliary border-gates and border-gates shall be carried out only at border gates and border gates in border-gate economic zones and auxiliary border-gates outside border-gate economic zones which are fully available. specialized control agencies according to regulations and technical facilities to ensure state management and auxiliary border gates and border gates must be announced by the provincial People's Committee to be eligible for re-export of goods.
The General Department of Customs notes and only performs the gathering and inspection of goods loading at the border at the locations established or recognized by the General Department of Customs; manage and supervise goods brought in and place in accordance with provisions in Circular 38/2015 / TT-BTC, Circular 39/2018 / TT-BTC of the Ministry of Finance and guiding documents of the Ministry of Finance Mainly, the General Department of Customs ensures that temporarily imported and re-exported goods are closely inspected and supervised from temporary import to re-export according to regulations, not allowed to be smuggled into the inland.
Customs units strengthen coordination and exchange of information with police forces, Border Guards, Sea Police on supervision and management of goods temporarily imported, re-exported and guaranteed temporary shipments. The import must be re-exported and not smuggled into the inland.
According to baohaiquan.vn