Temporary import for re-export (TNTX) of machinery and equipment for investment projects is one of the most common TNTX regimes in practice in Vietnam, especially for construction projects, installation works and foreign-invested projects. The key point to understand: these goods are not exempt from import duty — the applicable mechanism is pay duty upon temporary import and receive a duty refund upon re-export. This article summarizes the conditions, procedures and current tax treatment.
1. Which goods qualify
Under point a, clause 1, Article 50 of Decree 08/2015/ND-CP, as amended by clause 28, Article 1 of Decree 167/2025/ND-CP (effective 15 August 2025), the scope covers: “Equipment, machinery, construction vehicles, transport vehicles, moulds and samples temporarily imported, re-exported, temporarily exported and re-imported to implement investment projects, serve production, construction, installation of works, product testing, research and development”.
In practice, enterprises must demonstrate a genuine link between the goods and the investment project or construction contract. Customs authorities examine the actual purpose of use, not only what the enterprise declares.
2. Is a temporary import/re-export licence required?
Under Article 16 of Decree 292/2026/ND-CP (issued 22 July 2026, effective 5 September 2026 — replacing Decree 69/2018/ND-CP in full under Clause 1, Article 65), traders must obtain a temporary import/re-export licence from the provincial People’s Committee only for goods not yet permitted for circulation or use in Vietnam or goods subject to quota or licence management. Other cases complete procedures directly with the customs authority, without a licence.
3. Customs dossier and where to declare
Under clauses 2 and 3, Article 50 of Decree 08/2015/ND-CP (as amended by Decree 167/2025), the dossier includes:
- The customs declaration;
- Transport documents (01 photocopy, if transported by sea, air or rail);
- The temporary import/re-export licence and specialized inspection results (originals, if the goods are subject to these).
As for location: under clause 4, Article 50, the declarant may choose to complete procedures at any convenient customs authority.
4. Time limit and extension
Under clause 6, Article 50 of Decree 08/2015/ND-CP (as amended by Decree 167/2025), the TNTX time limit follows the agreement between the trader and the foreign partner, as registered with the customs authority.
To extend, the declarant must act before the registered time limit expires: submit a supplementary customs declaration and provide 01 photocopy of the extension agreement with the partner. Special rule: for goods serving projects, the extension period must not exceed the implementation period of the investment project.
5. Tax treatment: duty refund, not duty exemption
This is the most frequently misunderstood point of this regime. Machinery, equipment, tools and transport vehicles of organizations and individuals permitted for TNTX to implement investment projects, construction, installation of works or production are eligible for duty refund under point dd, clause 1, Article 19 of the 2016 Law on Export and Import Duties (107/2016/QH13):
- Pay the duty upon temporary import;
- Receive a refund of the duty paid upon re-export abroad or export into a non-tariff zone;
- Except leased goods — leased goods are not eligible for refund.
This group is expressly excluded from direct duty exemption under point a, clause 9, Article 16 of Law 107/2016 and Article 13 of Decree 134/2016/ND-CP (as amended by Decree 18/2021/ND-CP). Writing that “machinery temporarily imported for projects is exempt from import duty” is wrong in substance.
Distinguish clearly from machinery and equipment temporarily imported for product testing, research and development, or processing for foreign traders — those cases are duty-exempt under point a, clause 9, Article 16 of Law 107/2016. The boundary lies in the purpose of use.
6. Sale, donation or domestic consumption in Vietnam
If an enterprise wishes to sell, give or donate temporarily imported machinery or equipment in Vietnam, it must complete customs procedures applicable to regular export/import goods (Section 5, Chapter III of Decree 08/2015/ND-CP; clause 6, Article 50).
If the purpose of use changes and the goods are converted to domestic consumption, import procedures under Section 5, Chapter III must be completed and all duties paid in full (principle in clause 7, Article 50).
7. Practical recommendations
- Prepare documents evidencing the link between the goods and the investment project (construction contracts, project licences, etc.) from the moment of temporary import;
- Monitor the registered time limit closely and extend before expiry — the extension must not exceed the project implementation period;
- Keep duty payment receipts from temporary import for the refund procedure upon re-export;
- Do not confuse the duty-refund mechanism with duty exemption in project financial planning.
Frequently asked questions
Are machinery leased from abroad for a project eligible for duty refund? No. Point dd, clause 1, Article 19 of Law 107/2016 excludes leased goods from the refund regime.
Is a provincial People’s Committee licence required for temporary import of project machinery? Only for goods not yet permitted for circulation or use in Vietnam, or goods subject to quota or licence management (Article 16, Decree 292/2026/ND-CP). Ordinary cases go directly through customs.
Is Decree 59/2018/ND-CP still in force? No. It was repealed by Decree 167/2025/ND-CP (effective 15 August 2025). All current TNTX procedures cite Decree 08/2015/ND-CP in its post-Decree-167/2025 version.
Legal basis: point a, clause 1, Article 50 of Decree 08/2015/ND-CP (amended by clause 28, Article 1 of Decree 167/2025/ND-CP, effective 15 August 2025); Article 16 of Decree 292/2026/ND-CP (issued 22 July 2026, effective 5 September 2026 — replacing Decree 69/2018/ND-CP in full); point dd, clause 1, Article 19 and point a, clause 9, Article 16 of the 2016 Law on Export and Import Duties (107/2016/QH13); Article 13 of Decree 134/2016/ND-CP (amended by Decree 18/2021/ND-CP). Checked on 14 October 2026.
This article is for general reference only and does not constitute legal advice for any specific case. The content has been reviewed by the QA Council.
See also: Contact FLAT Law Firm
For reference only, not legal advice. Content quality-checked by the AI Legal Council; not yet reviewed by a human lawyer.
