Some provisions of the law on temporary import and re-export of liquor, beer and cigarettes
First: The liquor, beer and cigarettes are the items on the list of goods with excise tax on temporary import for re-export conditions, specified in Appendix IV of the Circular No: 05/2014 / TT-BCT circular on the operation of temporary import for re-export, temporary export and re-import, and export of goods.
Second: Regarding conditions for temporary import for re-export
Under the provisions of the current law on temporary import business re-export of liquor, beer, tobacco excise tax Annex IV shall meet the following conditions:
- Established a minimum of 2 (two) years, has engaged in export, import or temporary import and re-export of goods.
- The amount of deposit, deposit VND 7 billion (seven billion Vietnam) filed with the State Treasury or provincial commercial bank branches in provinces, cities where the enterprises are granted business registration certificates business registration certificate or enterprise.
Third: Business before temporary import for re-export wine, beer, cigarettes must apply for grant application for certificate trading codes temporarily imported for re-shipment to export Department - MOIT to code apply for temporary import for re-export business and must submit monthly reports on the implementation of temporary import for re-export of goods in the first week of the next month of import and export Department - Ministry of Industry and Trade , people's Committee and the Department of Industry and Commerce of the province where there is now where the enterprise storage and re-export of goods. Enterprise has been granted temporary entry code, re-export of excise tax was temporary import for re-export of goods with excise tax.
Fourth: For liquor, beer, cigars, cigarettes that are exported via auxiliary border gates and crossings (including auxiliary border gates and crossings are in border economic zones) which only re exported through the international border gate, the main gate.
Fifth: Regarding customs procedures
Customs procedures for goods temporarily imported for re-export shall comply with the provisions of Article 82 of Circular No. 38/2015 / TT-BTC dated 03/25/2015 of the Ministry of Finance regulations on customs procedures; inspection and supervision; export tax, import tax and tax administration for goods exported and imported.