On April 9, 2026, the Customs Department issued Official Letter No. 15048/CHQ-GSQL providing guidance on the handling of cases involving changes in the end-use purpose of temporarily imported goods for re-export by foreign contractors.
Main contents:
- Temporarily imported goods for re-export, if not re-exported but instead converted for domestic consumption, sold, donated, or exchanged, must undergo customs procedures applicable to ordinary imported goods.
- Any change in end-use purpose must comply with the regulations on management policies and import taxes applicable at the time of such change.
- Grounds for implementation: Article 41.4 of the Law on Foreign Trade Management, Article 48.4 of the Customs Law and Article 50.7 of Decree No. 08/2015/ND-CP amended and supplemented in Article 28.1 of Decree No. 167/2025/ND-CP.
(According to Official Letter No. 15048/CHQ-GSQL dated April 09, 2026)
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