blue-check Regarding duties on goods temporarily exported, re-imported for lease

Official letter No. 938/TCHQ-TXNK dated March 6th, 2023 of the General Department of Vietnam Customs regarding duty policy for goods temporarily exported, re-imported for lease
Posted: 8/3/2023 9:11:13 AM | Latest updated: 13/3/2023 8:13:34 AM (GMT+7) | LuatVietnam: 5654 | Vietlaw: 602

The General Department of Vietnam Customs notes that goods temporarily exported, re-imported under a lease contract do not belong to the cases exempt from import duty, export duty according to point a clause 9 Article 16 of the Law on Import and Export Duties No. 107/2016/QH13 .

Accordingly, enterprises still have to declare and pay export duty (if any) upon temporarily exporting and pay import duty upon re-importing goods under the lease contract.

Ms Phuong Thao (
Please tag for reposting this article

Related documents

Penalty document



Effective Date Unknown
ExpiredDate Unknown
Published Vietlaw's Newsletter No. 602

Files attachment

enflag pdficon CV938_06032023TCHQ[VLO].pdf


No data

Import and export duties

blue-check How to determine value for calculation of import duty with regard to products processed by EPE
blue-check Regarding import duty refund upon re-selling imported goods to EPEs
blue-check Regarding export duty on scrap stainless steel derived from imported materials
blue-check Regarding duties on goods temporarily exported, re-imported for lease
blue-check Regarding duty on goods imported for replacement
blue-check Imposition of official anti-dumping duties on tables, seats imported from China
blue-check 16 new FTA tariff schedules are available on Vietnam Customs’ VNACCS
blue-check Regarding conditions for tax exemption with regard to discounts given to imported goods
blue-check Guidelines for declaration of HS codes and import, export taxes from December 30th, 2022
blue-check Regarding duty on imports stored in bonded warehouses subject to destruction
blue-check Goods imported from bonded warehouses for export production shall be exempt from duty
blue-check Regarding anti-dumping duty on re-purposed goods
blue-check Goods imported from bonded warehouses for manufacture of goods for export shall be exempt from tax
blue-check Cane sugar products imported from August 8th, 2022 shall be imposed anti-dumping duty and countervailing duty
blue-check Import, export duties on leased, lent machinery shall not be exempt
blue-check Cases entitled to refund of import/export duty
blue-check Regarding determination of value of repurposed goods
blue-check Extending the investigation into imposition of anti-dumping duty on cane sugar products to July 21st, 2022
blue-check Regarding import duty exemption with regard to goods imported for processing under contract