Vietnam Customs has issued a Decree, providing guidance of the implementation of the temporary admission mechanism under Convention on Temporary Admission known as the Istanbul Convention to implement Customs modernization towards applying international customs standards, contributing to reducing the time and costs to facilitate trade and develop social economy.

The Istanbul Convention was signed on June 26, 1990, and took effect on November 27, 1993. It aims to facilitate temporary admission by simplifying and harmonizing procedures through the adoption of ATA carnets.

ATA carnet is a customs document for temporary admission of goods and is accepted to replace customs declaration form and ensure payment of import tax, other taxes, late payment interest, fines, fees and charges for temporarily admitted goods. The agency issuing ATA carnet is the Vietnam Chamber of Commerce and Industry (VCCI).

Temporarily admitted goods includes goods used at events including goods for the purpose of introducing foreign machines or display equipment, construction and decoration materials and equipment including interpreting equipment, audio and visual recording equipment, educational, scientific and cultural films used at the event.

The decree stipulates that the time limit for temporary import for re-export of temporarily admitted goods is within 12 months from the date of completing temporary import procedures and within the validity of ATA carnet (including the validity of replaced ATA carnet).

The decree is entering into force on July 30, 2020.




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