On August 15, 2025, the Customs Department issued Official Letter No. 19569/CHQ-GSQL providing guidance on Re-import Procedures for Goods Returned for Repair, specifically for right-hand drive cars and components previously exported abroad for repair. Details are as follows:
1. Import management policy
In cases where right-hand drive vehicles or used spare parts for warranty purposes for foreign traders are determined to fall under the category of prohibited imports, the company is not permitted to temporarily import and re-export such goods into Vietnam, except where approved by the Prime Minister and the Ministry of Construction..
In cases where the company re-imports into Vietnam right-hand drive vehicles previously manufactured and exported for repair or adjustment and subsequently exports them to another market, such cases do not fall under the scope of temporary import for re-export activities.
(According to the instructions at Official Letter No. 717/XNK-THCS 04/06/2025 and Official Letter No. 7722/BXD-KHCNMT&VLXD August 1, 2025)
2. Re-import Procedures for Goods Returned for Repair
a, Re-import customs procedures for exported goods
- Dossier includes the customs declaration and transport documents (copies if transported by sea, air, or rail)
- Re-imported goods for repair, recycling, destruction, or re-export must be completed within a maximum of 12 months; during this period, enterprises are not required to pay taxes.
- If goods cannot be re-exported, Customs shall handle domestic consumption, destruction, and tax declaration for raw materials, components, and packaging in accordance with regulations.
- Cases of warranty or recycling at the request of foreign parties shall be carried out in accordance with Article 50.
(Article 47 of Decree 08/2015/ND-CP amended and supplemented by Decree 167/2025/ND-CP)
b, Customs procedures for temporary import and re-export of goods for warranty, repair, or recycling
- Customs dossiers:
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- Customs declaration.
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- Transport documents in case goods are transported by sea, air, or rail (if any): 01 copy
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- Temporary import and re-export license in accordance with law; written notification of specialized inspection results
- Place of customs procedures: Enterprises can choose a convenient customs office.
- Procedure:
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- To be carried out in accordance with ordinary customs procedures.
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- Machinery, equipment, and spare parts for aircraft or ship repair shall follow the processing trade procedure.
- Time limit:
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- As agreed with the partner and registered with Customs
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- May be extended, but enterprises must amend the customs declaration and submit supporting documents
- Change of purpose of use: Formal import/export procedures must be carried out
(Article 50 of Decree 08/2015/ND-CP amended and supplemented by Decree 167/2025/ND-CP)
(According to Official Letter No. 19569/CHQ-GSQL August 15, 2025)
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