The General Department of Vietnam Customs notes that in case goods are temporarily exported for repair but they are not re-imported, they are determined changing in purpose exempt from duty, it is required to open a new customs declaration form according the regulations at clause 12 Article 1 of Decree No. 59/2018/ND-CP . Policies on management of exports, duty policies on exports shall be implemented at the time when the new customs declaration form is registered, except for the case in which all policies on management of exports have been fully performed at the time of registration of the initial customs declaration form.
With regard to new goods imported for replacing the temporarily – exported goods which cannot be repaired, enterprises have to carry out procedure for import of goods as normally (rather than re-import) according to the regulations at section 5 of Decree No. 08/2015/ND-CP (amended at Decree No. 59/2018/ND-CP ).
Regarding duty policy, in the case goods are temporarily exported to the supplier for repairing but they cannot be repaired and the supplier has to send the new goods as warranty, this case is import of temporarily - exported goods, they are not eligible for the duty exemption policy according to the regulations at point c clause 9 Article 16 of the Law on Import and export duties No. 107/2016/QH13.