Conditions for Temporary Import and Re-export of Used Goods

00:45, 12/07/2024

This content is mentioned in Decree 77/2016/ND-CP amending the investment and business conditions in the fields of international goods trade, chemicals, industrial explosives, fertilizers, gas business, and food business under the management of the Ministry of Industry and Trade. Accordingly:

- Used goods, frozen food, and goods subject to special consumption tax under the temporary import for re-export business category with conditions;

- Enterprises dealing in the temporary import for re-export of used goods must deposit an amount of 7 billion Vietnamese Dong at a credit institution in the province or city where the enterprise is granted the Certificate of Business Registration or the Certificate of Enterprise Registration.

At the same time, the Decree also stipulates the conditions for temporary import for re-export business of frozen food and goods subject to special consumption tax within the List issued by the Minister of Industry and Trade.

The Decree 77/2016/ND-CP takes effect from July 1, 2016.

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