According to this Circular, these newly-adopted procedures are regulated as follows:
- They must be carried out at Border Customs Sub-departments.
- The Customs Sub-departments processing applications for temporary import shall be responsible for checking and comparing information inscribed on permits for temporary import with the actual conditions of imported goods.
If there is any conflict between declared information and information provided on the temporary import permit, adjustments should be made; the time limit for such adjustments is not allowed to exceed 05 working days from the day on which Departments of Customs in cities or provinces have received all required information and documents;
- Customs Sub-departments will allow clearance of temporarily imported vehicles only if these vehicles obtain certificates of technical safety, quality and environmental protection for imported road vehicles/motorcycles or mopeds, and customs procedures for such temporary import have been completed.
- Customs Sub-departments processing applications for temporary import writes the endorsement on results of processing of applications for temporary import in 02 copies of the permit for temporary import and gives 01 copy to the customs declarant.
When paper applications for such temporary import are submitted, customs sub-departments will give customs clearance certification on 03 declarations.
+ Giving the customs declarant 01 copy of customs declaration on which customs clearance certification is inscribed and 01 copy bearing the seal "used for re-export, transfer or destruction of vehicles in accordance with laws”;
+ Depositing 01 copy of customs declaration.
For more details, please read the Circular No. 27/2021/TT-BTC in force as of June 2, 2021.
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