A shipping line returns empty containers to the port, or a forwarder uses reusable plastic pallets to pack cargo across consecutive cold-chain shipments. The question: when these transport units move across the border under the temporary import and re-export (or temporary export and re-import) regime, do they require a full customs declaration like ordinary import goods — or is a simplified declaration form enough? The answer depends on the category of the transport unit, and this is where many logistics businesses get it wrong — especially with pallets.
This article summarizes the current rules under Article 49 of Decree 08/2015/ND-CP, as amended by Clause 27, Article 1 of Decree 167/2025/ND-CP (effective 15 August 2025) — the legal basis in force at the time of writing. Secondary sources still citing the old rules of Decree 59/2018/ND-CP, which has expired, should be discarded.
Four categories of revolving transport units for import-export cargo
Under Clause 1, Article 49 of Decree 08/2015/ND-CP (as amended by Clause 27, Article 1 of Decree 167/2025/ND-CP), revolving transport units under the temporary import/re-export or temporary export/re-import regime for holding import-export cargo fall into four categories:
| Group | Transport unit | Customs procedure |
|---|---|---|
| (a) | Containers, with or without hangers | Declaration Form (Clause 3, Article 49) |
| (b) | Vessels (tanks) for gases and liquids with a stable, durable structure for specialized use, with a fixed serial number printed on the tank shell, transported by specialized trucks | Declaration Form (Clause 3, Article 49) |
| (c) | Flexible tanks (flexitanks) lined inside containers for holding liquid cargo | Mandatory customs declaration (Clause 4, Article 49) |
| (d) | Other reusable means of containing or packing import-export cargo | Mandatory customs declaration (Clause 4, Article 49) |
Key change: the “summary declaration of transported goods” mechanism under Decree 59/2018 no longer exists in the new framework. The procedure is now strictly divided into the two groups above.
Procedure for groups (a) and (b): Declaration Form, not a customs declaration
Under Clause 3, Article 49 of Decree 08/2015/ND-CP (as amended by Clause 27, Article 1 of Decree 167/2025/ND-CP), the declarant submits the dossier at the border-gate customs office, including:
- The declaration form for temporary import, temporary export or re-export, re-import in the template issued by the Minister of Finance — 02 original copies;
- Transport documents for transport units not containing cargo (01 photocopy);
- The notice of specialized inspection results (01 original copy).
The customs authority examines and cross-checks the dossier. If the information matches and there are no grounds for suspicion, the customs authority confirms on the 02 declaration forms (keeps 01 copy, returns 01 to the declarant). If there are grounds for suspicion, the customs authority conducts a physical inspection and handles violations under applicable regulations.
Note: annually, no later than 15 January, the declarant must report on the use and storage locations of the transport units to the customs authority.
Procedure for groups (c) and (d): customs declaration is mandatory
Under Clause 4, Article 49 of Decree 08/2015/ND-CP (as amended by Clause 27, Article 1 of Decree 167/2025/ND-CP), the dossier for flexitanks (group c) and other reusable means (group d) includes:
- Customs declaration;
- Transport documents;
- Licenses or the notice of specialized inspection results.
The dossier is submitted to the border-gate customs office or the customs office handling the export/import procedures for the goods contained in the transport unit — meaning groups (c) and (d) are not required to complete procedures at a border gate. Customs procedures follow Section 5 of the Chapter in Decree 08/2015/ND-CP.
Which group do pallets belong to? Group (d) — with a mandatory customs declaration
This is the point businesses most often get wrong. Reusable pallets fall under group (d) — “other reusable means of containing or packing import-export cargo.” Procedures for group (d) follow the same rules as ordinary import-export goods, i.e., a customs declaration is mandatory. One must not claim that pallets “do not need a declaration” or “only need a declaration form.”
The common confusion comes from secondary sources still using the old numbering of Decree 59/2018 (item c = “other means”), whereas the new Decree 167/2025 re-numbers: item (c) = flexitanks, item (d) = “other means.” Businesses should use the current numbering.
Time limits for temporary import and re-export
Under Clause 2, Article 49 of Decree 08/2015/ND-CP (as amended by Clause 27, Article 1 of Decree 167/2025/ND-CP):
- The time limit for temporary import/re-export (or temporary export/re-import) follows the agreement between the trader and its counterparty, registered with the customs authority where the procedures are completed;
- For groups (a) and (b) specifically: the time limit must not exceed 24 months, except where the transport unit is holding backlogged goods in the customs supervision area. The 24-month cap is a new rule of Decree 167/2025 — old articles citing Decree 59/2018 with different time limits are a source of noise.
Extending the temporary import/re-export time limit
Before the registered expiry, if an extension is needed, the declarant supplements the customs declaration or sends a written extension request (for cases using the declaration form), enclosing 01 photocopy of the agreement with the counterparty on the extension.
Where to complete the procedures
- Groups (a), (b): the border-gate customs office (Clause 3(a), Article 49);
- Groups (c), (d): the border-gate customs office or the customs office handling the export/import procedures for the goods contained in the transport unit (Clause 4(a), Article 49) — flexitanks (group c) are not required to complete procedures at a border gate.
Changing the purpose of use of revolving transport units
Under Clause 6, Article 49 of Decree 08/2015/ND-CP (as amended by Clause 27, Article 1 of Decree 167/2025/ND-CP), changing the purpose of use of a revolving transport unit follows Clause 5, Article 25 of Decree 08/2015/ND-CP — i.e., a new customs declaration must be filed; management policies and tax policies apply as at the date the new declaration is registered. The old procedure (sending a written request to the customs sub-department for review of trade fraud signs) no longer exists in the new framework.
Import duty exemption for revolving transport units
Revolving transport units under temporary import/re-export (or temporary export/re-import) for holding import-export cargo are exempt from import duty under Clause 9, Article 16 of the Law on Export and Import Duties 107/2016/QH13 (effective 1 September 2016).
Outdated citation traps to avoid
- Do not cite “Clause 22, Article 1 of Decree 59/2018/ND-CP” — this decree has expired (repealed by Decree 167/2025);
- Do not cite the old “summary declaration of transported goods” or “temporary import/re-export empty container declaration list” mechanisms — these were procedures of the expired Decree 59/2018;
- Every citation of Article 49 must state: “as amended by Clause 27, Article 1 of Decree 167/2025/ND-CP (effective 15 August 2025)”;
- Do not copy incorrectly formatted citations such as “Clause 8, Article 49 of Circular 08/2015/TT-BTC” — the correct document is Decree 08/2015/ND-CP.
Frequently asked questions
Does a shipping line’s empty container require a customs declaration for temporary import?
No. Containers fall under group (a), so the declaration-form procedure applies: submit the declaration form (02 original copies) at the border-gate customs office, which confirms on the 02 forms — no customs declaration as for ordinary goods.
Do reusable wooden pallets temporarily imported with cargo require a customs declaration?
Yes. Reusable pallets fall under group (d) — “other means” — and follow the procedure for ordinary import-export goods, i.e., a customs declaration is mandatory.
What is the maximum time limit for temporary import of a container?
For groups (a) and (b): no more than 24 months from registration (except where the unit is holding backlogged goods in the customs supervision area). For groups (c) and (d): per the trader’s agreement with its counterparty, registered with the customs authority.
Must flexitanks lined in containers be processed at a border gate?
No. Under Clause 4(a), Article 49, groups (c) and (d) may complete procedures at the border-gate customs office or the customs office handling the export/import procedures for the goods contained in the unit.
Which regulation governs electronic procedures for revolving transport units?
Follow the guidance of the Minister of Finance — Circular 38/2015/TT-BTC (as amended by Circulars 39/2018, 47/2025, and 121/2025, effective 1 February 2026) remains in force.
Legal sources cited
- Decree 08/2015/ND-CP (in force) — Article 49 as amended by Clause 27, Article 1 of Decree 167/2025/ND-CP (issued 30 June 2025, effective 15 August 2025);
- Decree 59/2018/ND-CP — expired (repealed by Decree 167/2025), no longer citable;
- Circular 38/2015/TT-BTC (in force) on electronic procedures;
- Law on Customs 54/2014/QH13 (in force);
- Law on Export and Import Duties 107/2016/QH13 (in force) — Clause 9, Article 16 on import duty exemption.
Read more: Logistics and Warehousing Contracts: 8 Clauses FDI Enterprises Must Have.
FLAT Law Firm supports businesses in reviewing customs procedures for revolving transport units and logistics matters — contact our legal team.
The information in this article is for reference only and does not constitute legal advice. Customs regulations change frequently; businesses should verify the current legal texts or consult a lawyer before acting.
For reference only, not legal advice. Content quality-checked by the AI Legal Council; not yet reviewed by a human lawyer.
