Temporary import for re-export is among the most-used — and most confused — regimes for import/export businesses, especially the distinction between commercial temporary import for re-export and non-commercial temporary import for re-export, two regimes with entirely different conditions and time limits. This article presents the concept, conditions and applicable procedures under current law.
Concept: what is temporary import for re-export?
Under Article 29 of the Commercial Law 2005 (36/2005/QH11; consolidated text 113/VBHN-VPQH dated 28 August 2025):
- Temporary import for re-export means goods are brought from abroad (or from a separate customs zone in Vietnam) into Vietnam, import procedures are completed, and then export procedures are carried out for those same goods out of Vietnam;
- Temporary export for re-import is the reverse: goods taken from Vietnam abroad and then re-imported.
A clear distinction between two regimes
1. Commercial temporary import for re-export
A trader buys goods from abroad, brings them into Vietnam, and sells those same goods to another country or separate customs zone. Legal basis: Clause 1, Article 39 of the Law on Foreign Trade Management 2017 (05/2017/QH14, effective 1 January 2018); detailed in Article 14 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).
2. Non-commercial temporary import for re-export
Under Article 41 of the Law on Foreign Trade Management 2017: traders may temporarily import goods not on the prohibited/suspended import/export lists under contracts with foreign parties for warranty, maintenance, lease, loan or other purposes for a fixed term, then re-export those same goods; detailed in Article 16 of Decree 292/2026/ND-CP.
The two regimes have different conditions and time limits — they must not be conflated.
Conditions for commercial temporary import for re-export
Under Clause 1, Article 39 of the Law on Foreign Trade Management 2017:
- (a) A temporary-import-for-re-export business license is required for goods on the prohibited import/export lists, goods subject to import/export suspension, goods not yet permitted for circulation in Vietnam, and quota/license-managed goods — issuing authority: the provincial People’s Committee (Clause 1, Article 14 of Decree 292/2026/ND-CP; authority transferred down from the Ministry of Industry and Trade under the new decree);
- (b) Conditions applicable to conditional temporary-import-for-re-export business lines must be satisfied;
- (c) In remaining cases, only customs procedures at the border-gate customs authority are required (no license needed).
Commercially temporarily imported goods may remain in Vietnamese territory only for a fixed term and are subject to customs inspection and supervision from temporary import until actual re-export (Clause 2, Article 39).
Note: foreign-invested economic organizations may only carry out temporary import for re-export under Article 16 (other forms) and may not engage in commercial temporary import for re-export (Clause 2, Article 14 of Decree 292/2026/ND-CP).
Temporary-import-for-re-export business code — regime abolished: the business-code regime with a VND 7 billion deposit (previously set out in Articles 23–31 of Decree 69/2018/ND-CP, guided by Article 7 of Circular 12/2018/TT-BCT) was terminated on 1 July 2026 — codes already issued lost their effect (Clause 2, Article 64 of Decree 292/2026/ND-CP) and enterprises may withdraw their deposited funds. Decree 292/2026/ND-CP contains no provision on the code or the deposit. Enterprises no longer need to apply for a temporary-import-for-re-export business code.
Time limit: 60 days maximum, up to 2 extensions
Under Clause 5, Article 14 of Decree 292/2026/ND-CP, commercially temporarily imported goods may remain in Vietnam for no more than 60 days from completion of temporary-import customs procedures; extensions are allowed at most twice, each not exceeding 30 days (120 days total maximum) — the written extension request goes to the customs authority where temporary-import procedures were completed, before the deadline expires.
Upon expiry: the trader must re-export the goods out of Vietnam or destroy them — destruction is organized by the trader itself, which bears responsibility under environmental and customs law; if imported into Vietnam, comply with import-management and tax regulations.
Transition: licenses issued under Decree 69/2018/ND-CP before 5 September 2026 continue to be implemented according to their content and term (Clause 1, Article 64 of Decree 292/2026/ND-CP). Note: Decree 292/2026/ND-CP contains no separate transition clause for consignments already within their 60-day period as of 5 September 2026 — the substantive rules are unchanged, so application continues.
Note: the 60-day cap plus 2×30-day extensions applies to commercial temporary import for re-export (Article 39); the non-commercial regime (Article 41) follows the agreement and customs registration — not the same cap.
Goods prohibited from temporary import for re-export business
Under Article 40 of the Law on Foreign Trade Management 2017 (detailed in Article 13 and Appendix V of Decree 292/2026/ND-CP), commercial temporary import for re-export and transit are prohibited for:
- Hazardous waste, scrap and discarded materials;
- Goods prohibited under international treaties to which Vietnam is a party;
- Used consumer goods at risk of trade fraud;
- Goods at high risk of causing environmental pollution, epidemics, or harm to human health and life.
New in Appendix V (compared with the old Appendix VI of Decree 69/2018/ND-CP): e-cigarettes/heated tobacco (HS code 2404) and a series of metal/paper/glass scrap (HS codes 4707, 7001, 7204, 7404, 7503, 7602, 7902, 8002, 8111).
Customs procedures: general framework
Customs procedures for temporarily imported goods follow Decree 08/2015/ND-CP (amended by Decree 167/2025/ND-CP, effective 15 August 2025) — Section 5, Chapter III. The dossier includes: the customs declaration; transport documents (copies, if any); the temporary-import-for-re-export license (original, if required); specialized-inspection documents. Declarants may choose a convenient customs authority.
Tax principles
Temporarily imported goods within the time limit are exempt from import duty under Article 16 of the Law on Export and Import Duties 2016. Overdue goods not re-exported/re-imported, or converted to domestic consumption, are subject to duty payment and handling under the law. (See our in-depth article on tax policy for temporarily imported goods.)
Note: Decree 69/2018/ND-CP has been replaced in full
Decree 69/2018/ND-CP has expired — replaced in full by Decree 292/2026/ND-CP (issued 22 July 2026, effective 5 September 2026, under Clause 1, Article 65). The contents of this article have been updated to the current text. Citations of Decree 69/2018 are retained only in historical/transitional context (transition provisions in Article 64).
Frequently asked questions
How do temporary import for re-export and temporary export for re-import differ?
Temporary import for re-export: goods from abroad enter Vietnam and the same goods are exported; temporary export for re-import is the reverse (Article 29, Commercial Law 2005).
Is a license required for commercial temporary import for re-export?
Only for goods on prohibited/suspended lists, goods not permitted for circulation, and quota/license-managed goods (Clause 1, Article 39, Law on Foreign Trade Management 2017); other cases require only border-gate customs procedures.
How long may goods remain in Vietnam?
Maximum 60 days from completion of temporary-import procedures, extendable at most twice for 30 days each (Clause 5, Article 14, Decree 292/2026/ND-CP).
What happens if goods are not re-exported in time?
The trader must re-export the goods out of Vietnam or destroy them; if imported into Vietnam, comply with import-management rules and pay duties.
Legal references
- Commercial Law 2005 (36/2005/QH11), Article 29 (consolidated text 113/VBHN-VPQH dated 28 August 2025);
- Law on Foreign Trade Management 2017 (05/2017/QH14), Articles 39, 40, 41;
- Decree 292/2026/ND-CP (issued 22 July 2026, effective 5 September 2026), Articles 13, 14, 15, 16 and Appendix V;
- Decree 69/2018/ND-CP — expired (replaced in full by Decree 292/2026/ND-CP; citations in this article are used only for historical/transitional context under Article 64);
- Circular 12/2018/TT-BCT, Article 7 (consolidated text 29/VBHN-BCT dated 16 July 2025) — the code regime was terminated on 1 July 2026 (no longer applicable);
- Decree 08/2015/ND-CP (amended by Decree 167/2025/ND-CP, effective 15 August 2025), Section 5, Chapter III;
- Law on Export and Import Duties 2016, Article 16.
This information is for reference only and does not constitute legal advice. This is an overview article; details of each form (machinery and equipment, repair and warranty, exhibitions, time limits, taxes) are covered in our in-depth articles. Businesses should consult counsel before acting.
If your business needs advice on temporary import for re-export or related customs procedures, contact FLAT Law Firm for advice.
For reference only, not legal advice. Content quality-checked by the AI Legal Council; not yet reviewed by a human lawyer.
