On 07 September 2026, the Customs Department issued Official Letter No. 21353/CHQ-GSQL guiding customs procedures for assets currently temporarily exported for lease to export processing enterprises.
The following are important points to note:
1. Re-import of the goods before the merger is not mandatory
Pursuant to Article 50 of Decree No. 08/2015/NĐ-CP (as amended and supplemented by Clause 28, Article 1 of Decree No. 167/2025/NĐ-CP), current law does not require enterprises to re-import the goods into the country before carrying out a merger.
2. Legal basis for continuing re-import after the merger
Under the 2015 Civil Code, the 2020 Law on Enterprises and Decree 08/2015/NĐ-CP (as amended by Decree 167/2025/NĐ-CP), a merger changes the entity exercising customs rights and obligations.
Therefore, in order to continue the re-import procedures, the acquiring enterprise must provide full legal documents proving its succession to all rights and obligations in respect of the goods temporarily exported by the branch or the merged unit. Once lawful succession has been proven, the enterprise is permitted to continue the re-import procedures for that very consignment on the basis of the original completed temporary export declaration.
3. Handling of difficulties arising because the Customs System has not been updated
At present, the information technology system of the customs authority cannot automatically change the name of the entity shown on the re-import declaration following an enterprise merger.
Accordingly, the Customs Department requests enterprises to contact directly the Customs Branch where the temporary export declaration was registered in order to have the dossier reviewed and to receive guidance on carrying out the procedures under Clause 2, Article 25 of Decree 08/2015/NĐ-CP (as amended by Clause 12, Article 1 of Decree 167/2025/NĐ-CP).
(According to Official Letter No. 21353/CHQ-GSQL dated 07 September 2026)
Related service: Customs clearance procedures
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