x If your goods are temporarily imported for re-export, you need to find out the documents and procedures for import and export of goods? x Your business is having trouble completing customs procedures and completing customs declarations, so you need to understand the current policy on importing returned exported goods? x You wonder whether goods that have been exported but returned can be re-imported for consumption in the domestic market?
at Proship.vn will help businesses and shippers know the procedures for importing returned exported goods, what customs documents need to be prepared, common cases of importing and exporting returned goods, etc. Important notes when carrying out procedures for import and export of returned goods.
Import and export goods and cases you need to know
The following are the causes of import and export returns and cases of import and export returns that Proship wants to quickly answer for shippers:
Import and export goods
There are many reasons leading to the return of exported goods such as poor quality goods, importers refusing to accept goods, importers not paying for goods and being forced to re-import them.
Carrying out procedures for importing returned export goods is a job that requires importers to have foreign trade knowledge and understanding of customs laws to avoid incurring taxes and import fees.
Cases of import and export goods
There are two cases of import and export returns clearly specified in Decision 1357/QD-TCHQ dated May 18, 2021:
Case 1: Importing goods for destruction or domestic consumption
This situation is often encountered in international trade. There are many reasons why goods have to be re-imported such as: Goods of poor quality, buyers refusing to accept goods, goods being returned because they are not allowed to be imported by the importing country and many other reasons.
The import type code for this case is A31
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Cases of import and export of goods may be for destruction or domestic consumption; for repair, maintenance and re-export, etc., so importers are required to have foreign trade knowledge and understand customs laws.
Case 2: Importing goods for repair, maintenance and then re-export:
This is the case when the goods are not of good quality and the buyer returns the goods. In this case, the importer will temporarily import and then re-export to the seller or to a third party.
The import type code for this case is: G13.
What are the specific procedures for importing returned exported goods?
The specific process and procedures for importing returned export goods are as follows:
Policy on import and export of returned goods
Import of returned exported goods is regulated in the following legal documents:
Circular 38/2015/TT-BTC dated March 25, 2015, amended and supplemented 39/2018/TT-BTC dated April 20, 2018;
Decree 128/2020/ND-CP dated October 19, 2020;
Decree 69/2018/ND-CP dated May 15, 2018.
The following points need to be followed when importing goods that are re-exported:
Re-imported goods are not subject to specialized inspection, if any;
Imported goods must be of the correct type before being exported;
When importing, there will be no import tax for previously exported goods;
Prohibited items in Decree 69/2018/ND-CP cannot be re-imported;
There are two types of re-imported goods: imported for domestic consumption or destruction and the second type is imported for repair and maintenance and then re-exported.
Can goods that have been exported but returned be re-imported for domestic consumption?
Pursuant to Clause 1, Article 47 of Decree 08/2015/ND-CP regulating re-import customs procedures for exported goods as follows:
Customs procedures for re-importation of exported goods
1. Forms of re-importing goods that have been exported but returned (hereinafter referred to as re-importing returned goods) include:
a) Re-import returned goods for repair, recycling (collectively referred to as recycling) and then re-export;
b) Re-import returned goods for domestic consumption;
c) Re-import returned goods for destruction in Vietnam (not applicable to goods processed for foreign traders);
d) Re-import returned goods for re-export to other foreign partners.
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According to the above regulations, in case the goods have been exported but are returned, they CAN BE RE-IMPORTED in the form of re-importing the returned goods for domestic consumption.
If you want to import returned export goods, you need to prepare enough documents and understand all regulations and policies related to this special case.
What does the customs dossier for re-import of exported goods include?
Re-import customs documents for exported goods are specified in Clause 2, Article 47 of Decree 08/2015/ND-CP as follows:
Customs procedures for re-importation of exported goods
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2. Customs documents:
a) Customs declaration of imported goods;
b) Transport documents in case of goods transported by sea, air or rail: submit 01 photocopy;
c) Document from the foreign party notifying that the goods are returned or document from the shipping company/shipping agent announcing that there is no one to receive the goods: submit 01 photocopy.
3. Customs procedures are carried out according to the provisions of Section 5 of this Chapter (except for import licenses and written notification of specialized inspection results).
4. Customs authorities will not collect tax on re-imported goods specified in Clause 1 of this Article, if at the time of carrying out re-import procedures, the customs declarant submits a complete set of documents to not collect tax as prescribed.
5. For goods re-imported for recycling, the recycling period is registered by the enterprise with the customs authority but must not exceed 275 days from the date of re-import; The customs declarant does not have to pay tax within the recycling period. If the registered recycling period has not been re-exported, the tax law shall comply with the provisions of tax law.
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Note when carrying out procedures for re-importing returned goods
Proship points out a few things to note when re-importing returned exported goods:
Make quick decisions when goods are returned by the seller, do not let goods stay too long at the unloading port;
Importing returned exported goods does not require payment of import tax;
If it is possible to sell the goods to a third party, the seller will always accept a low price;
Avoid confusion between G31 and A13;
Export tax can be refunded if export tax has been paid before exporting goods.
The procedure for importing returned export goods is specifically stipulated in Circular 38/2015/TT-BTC dated March 25, 2015, amended and supplemented 39/2018/TT-BTC dated April 20, 2018. :
Step 1: Fill out the customs declaration
After having all import and export documents: Contract, Commercial invoice, Packing list, Bill of Lading, Certificate of Origin, Arrival Notice and determining the HS code of the goods, enter the declaration information into the system. customs through customs declaration software.
Step 2: Open the customs declaration
After completing the customs declaration, the customs system will return the declaration classification results. If there is a declaration flow, print out the declaration and bring the import dossier to the customs department to open the declaration.
Depending on the green, yellow, and red channel status, follow the steps to open the declaration. Normally, importing returned goods will require inspection of the imported goods.
The procedure for importing returned goods includes customs declaration; Open customs declaration, Customs clearance of goods; Liquidate declaration and receive goods.
Step 3: Customs clearance of goods
After checking the documents, if there are no questions, the customs officer will accept customs clearance of the declaration. At this time, you may have to pay import tax for the customs declaration to clear the goods.
Step 4: Liquidate the declaration and receive goods
After the declaration is cleared, you can now get the customs clearance declaration and barcode. To send to the Express Delivery Company to carry out pickup and delivery procedures.
Above is procedure for importing returned export goods that Proship would like to share so that shippers, private individuals, and businesses specializing in export and import goods can clearly understand and apply the import process. according to regulations. For any related questions, contact immediately 0909 344 247 for direct answers and advice on cheap full-package Multi-modal freight shipping services.
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Bao Yen
Bao Yen is the editor of Proship.vn with many years of experience in the fields of transportation, logistics, import-export, and will bring readers the most useful information and knowledge.
