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On July 22, 2026, the Government promulgated Decree No. 292/2026/ND-CP detailing a number of articles and measures for organizing and guiding the implementation of the Law on Foreign Trade Management, which takes effect on September 05, 2026.
One notable provision is that goods for temporary import for re-export business may be retained in Vietnam for no more than 60 days from the date of completion of customs procedures for temporary import. In case where it is necessary to extend this period, traders may request extensions, but no more than 02 extensions shall be granted for each lot of goods.
Goods for temporary import for re-export business may be retained in Vietnam for no more than 60 days from the date of completion of customs procedures for temporary import (Illustrative image)
Specifically, Clause 5, Article 14 of Decree No. 292/2026/ND-CP prescribes:
5. Goods for temporary import for re-export business shall be retained in Vietnam for no more than 60 days from the date of completion of customs procedures for temporary import. In case where it is necessary to extend this period, the trader shall send a written request for extension to the customs office that has carried out temporary import procedures; each extension must not exceed 30 days and no more than 02 extensions shall be granted for each lot of goods temporarily imported for re-export. Upon expiry of the above period, the trader shall re-export the goods out of Vietnam or destroy them.
In case where goods for temporary import for re-export business are destroyed because their permitted retention period in Vietnam has expired, the trader shall organize the destruction at its own expense and take responsibility for carrying out the destruction in accordance with the law on environmental protection and the customs law.
In case where the goods are imported into Vietnam, the trader shall comply with regulations on goods import management and taxes.
Accordingly, goods for temporary import for re-export business may be retained in Vietnam for no more than 60 days from the date of completion of customs procedures for temporary import.
In case it is necessary to extend the retention period in Vietnam, the trader shall send a written request for extension to the customs office that has carried out temporary import procedures.
Extensions are subject to the following limits:
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Each extension must not exceed 30 days.
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No more than 02 extensions shall be granted for each lot of goods temporarily imported for re-export.
Therefore, the retention period in Vietnam for goods for temporary import for re-export business may be extended to a maximum of 120 days, comprising the initial 60 days and up to 60 additional days if the extensions are approved.
Notably, upon expiry of the prescribed retention period, the trader shall re-export the goods out of Vietnam or destroy them.
In addition, under Clause 4, Article 14 of Decree No. 292/2026/ND-CP, goods for temporary import for re-export business are subject to customs inspection and supervision from the time of temporary import to the time of actual re-export out of Vietnam.
For containerized goods, traders may not divide the goods on their own initiative during transportation from the border gate of temporary import to the area subject to customs supervision or the border gate of re-export, except in accordance with regulations of customs offices.
