Official letter No. 2166/HQTPHCM-GSQL dated July 27th, 2023 of the Customs Department of Ho Chi Minh City regarding guidelines for customs procedure

In case a company temporarily imports goods for display and introduction, procedure for temporary import, re-export shall be carried out according to the regulations at Article 53 of Decree No. 08/2015/ND-CP which has been amended, supplemented at Decree No. 59/2018/ND-CP .

Customs procedure code shall be carried out according to the regulations at Decision No. 1357/QD-TCHQ dated May 18th, 2021.

However, it is required to note that the temporary import of goods for display and introduction must comply with requirements, management policy regulated at Article 41 of 2017 Law on Foreign Trade Management, clause 3 Article 15 of Deere No. 69/2018/ND-CP and Article 121, Article 122 of 2005 Law on Commerce.