Temporary import–re-export (TNTX) goods that miss their re-export deadline — a common situation when supply chains stall or foreign partners delay receipt — face more than a warning: traders may be fined under the new customs penalty framework and ordered to re-export the goods. This article summarizes the current penalty levels so businesses can act proactively.
The baseline deadline for “overdue”
TNTX business goods may remain in Vietnam for no more than 60 days from the date temporary-import customs procedures are completed, with up to 02 extensions of no more than 30 days each. Beyond this deadline without re-export, goods must be re-exported from Vietnam or destroyed as prescribed (Decree 292/2026/ND-CP, effective 05/9/2026). “Overdue” is counted from the expiry of the storage period, including any granted extension.
Penalty table for late re-export (current regulation)
The current penalty regulation is Decree 169/2026/ND-CP (dated 15/5/2026, effective 01/7/2026) — replacing Decree 128/2020/ND-CP and Article 2 of Decree 102/2021/ND-CP. All fines below are cited from Decree 169/2026/ND-CP. Note: some lookup sites still show Decree 128/2020 as “in force” — this information is outdated and must not be used.
- Failure to re-export TNTX business goods on time: fine of VND 5,000,000 – 10,000,000 (Point a, Clause 4, Article 8).
- Failure to re-export/re-import goods on time as prescribed or as registered with customs (other than the case above): fine of VND 2,000,000 – 5,000,000 (Point g, Clause 3, Article 8).
- Failure to re-export/re-import temporarily imported/exported means of transport on time: overdue under 30 days — fine of VND 5 – 10 million; 30 days or more — fine of VND 10 – 20 million (Clause 5, Article 8).
- Failure to re-export temporarily imported passenger vehicles under 24 seats on time: under 30 days — fine of VND 10 – 20 million; 30 days or more — fine of VND 20 – 50 million (Clause 6, Article 8).
Important: the above fines apply to organizations; fines for individuals are half the organizational level (Point a, Clause 3, Article 6 of Decree 169/2026/ND-CP).
Caution: the boundary between the VND 5–10 million frame (TNTX business goods) and the VND 2–5 million frame (other temporary imports, e.g. warranty/repair goods, exhibition goods) depends on customs authorities’ interpretation in each case. Businesses should not self-classify rigidly and should check with customs.
Remedial measure: forced re-export
In addition to fines, Clause 7, Article 8 of Decree 169/2026/ND-CP provides remedial measures:
- Forced removal from Vietnamese territory or forced re-export of infringing temporarily imported goods, within the execution period of the penalty decision;
- Forced removal or re-export of infringing temporarily imported means of transport.
Exception: forced re-export does not apply where goods are permitted for domestic consumption under foreign trade management law/related laws, or where the TNTX period has been extended as prescribed.
Transitional rule: violations before 01/7/2026
For violations occurring and ending before 01/7/2026 but discovered or penalized after that date: Decree 169/2026/ND-CP applies if the new regulation imposes no legal liability or provides lighter treatment. Penalty decisions issued before 01/7/2026 that are still under complaint are resolved under Decree 128/2020/ND-CP and Article 2 of Decree 102/2021/ND-CP.
Statute of limitations and tax recovery
The statute of limitations for administrative penalties on tax administration violations (tax evasion, false declaration causing tax shortfall) is 05 years from the violation date; beyond the limitation period, violators must still pay the full evaded/shortfall tax plus late-payment interest for 10 years retroactively from the discovery date (Article 5 of Decree 169/2026/ND-CP).
Note: the mechanism for assessing and recovering import tax on overdue re-exports (treated as domestic conversion) must be checked against the full tax administration regulations. Businesses should consult tax–customs professionals for case-specific obligations.
Prevention: apply for extension before expiry
The most proactive measure is to submit a written extension request to the customs authority where the temporary-import procedures were completed before the deadline expires. Caution: in practice, customs may not accept retroactive extensions after the deadline has passed — so never let the deadline lapse before applying.
FAQs
1. Is a 1–2 day delay penalized?
In principle, any re-export beyond the storage period (including extensions) constitutes a violation. Apply for extension in advance rather than relying on flexibility.
2. Can overdue goods be converted to domestic consumption to avoid penalties?
Domestic conversion is a lawful procedure (new declaration, tax payment), but it does not erase a late-re-export violation that already occurred. The two obligations are independent.
3. What are the fines for individuals?
Fines for individuals are half the organizational level under the same violation frame.
The information in this article is for reference only and does not constitute legal advice. Administrative penalty regulations in the customs field change frequently; businesses should check current legal documents or consult a lawyer before applying.
Facing a re-export deadline risk? Contact FLAT Law Firm for timely support.
For reference only, not legal advice. Content quality-checked by the AI Legal Council; not yet reviewed by a human lawyer.