In import-export activities, businesses may need to temporarily export goods overseas for repair, warranty, exhibition, inspection, processing, or other specific purposes, and then bring the same goods back to Vietnam.

This is a case of temporary export – re-import, which is different from temporary import – re-export. If the purpose and customs regime are not properly identified from the beginning, businesses may encounter issues related to documentation, taxes, and the verification of goods upon re-import.

In this article, Songwin International Logistics provides an overview of temporary export – re-import procedures, required documents, and important points that businesses should be aware of.

1. What is Temporary Export – Re-import?

Temporary export – re-import refers to the process of taking goods from Vietnam to a foreign country for a specific purpose and for a certain period of time, then bringing the same goods back to Vietnam.

Common cases include:

• Temporarily exporting machinery and equipment overseas for repair or warranty service.

• Temporarily exporting goods for exhibitions or trade fairs.

• Temporarily exporting equipment for demonstration or product presentation.

• Temporarily exporting goods for inspection or testing overseas.

• Temporarily exporting goods for processing or manufacturing overseas where applicable.

• Temporarily exporting machinery and equipment for overseas projects or construction works, then bringing them back to Vietnam.

• Temporarily exporting goods at the request of a foreign partner and subsequently re-importing them into Vietnam.

Businesses should clearly identify the purpose of temporary export from the beginning in order to select the appropriate customs declaration method and prepare the required documents.

2. What Documents Are Required for Temporary Export – Re-import?

Depending on each specific case, the required documentation may vary. Businesses should generally prepare at least the following documents:

Commercial Documents

• Contract or agreement with the foreign partner.

• Commercial Invoice.

• Packing List.

• Product Catalogue/Specification.

• Transport documents.

• Documents proving the purpose of temporary export.

• Other relevant documents if required by specialized regulatory authorities.

For Machinery and Equipment

Businesses should provide the following information:

• Equipment name.

• Model.

• Serial Number.

• Manufacturer.

• Country of origin.

• Technical specifications.

• Condition of the goods.

• Quantity.

• Value of the goods.

Accurately stating the model and serial number is particularly important for high-value machinery and equipment, as these details are used to identify and verify the goods during re-import.

3. Goods Previously Imported into Vietnam

This is a relatively common case.

For example:

A Vietnamese company imports equipment from South Korea into Vietnam. After a period of use, the equipment develops a technical problem and needs to be sent back to South Korea for repair. After the repair is completed, the equipment is transported back to Vietnam.

For this case, businesses should additionally prepare the documents from the original import shipment, such as:

• Import customs declaration.

• Commercial Invoice from the original import shipment.

• Packing List.

• Transport documents.

• Catalogue/Specification.

• Documents identifying the model/serial number.

These documents help demonstrate the origin of the goods and facilitate verification during the temporary export – re-import process.

4. Temporary Export – Re-import Procedures

In general, businesses can follow these steps:

Step 1: Determine the Purpose of Temporary Export

Businesses need to clearly identify whether the goods are being sent overseas for:

Repair → Warranty → Exhibition → Demo → Inspection → Processing → Other purposes

The actual purpose will affect the required documentation and applicable management policies.

Step 2: Check the Applicable Goods Policies

Before opening the customs declaration, businesses should check:

• HS Code.

• Whether the goods are subject to specialized management.

• Whether any license or special conditions apply.

• Whether the goods are subject to export restrictions.

• Applicable tax policies.

• Requirements applicable to the goods upon re-import.

For medical devices, specialized machinery, and conditionally regulated equipment, businesses should carefully check the relevant specialized regulations before exporting the goods.

Step 3: Prepare Customs Documentation

After determining the appropriate approach, businesses prepare the documents and carry out customs declaration procedures under the customs regime applicable to the purpose of the shipment.

Under current customs regulations, temporary export – re-import procedures are carried out based on the relevant documentation and customs regime corresponding to the purpose of export. Vietnam's Customs Law and relevant guidance documents have been amended and supplemented during 2025–2026, so businesses should verify the regulations applicable at the time of implementation.

Step 4: Export the Goods Overseas

After completing customs procedures, the goods can be transported overseas by:

• Air freight.

• Sea freight.

• Road transportation.

• Other suitable modes of transportation.

For high-value goods or equipment requiring strict control, businesses should retain all transport documents and identification information of the goods.

Step 5: Re-import the Goods

After the purpose overseas has been completed, the goods are transported back to Vietnam.

When carrying out re-import procedures, businesses should verify:

• Description of goods.

• Model.

• Serial Number.

• Quantity.

• Condition of the goods.

• Previous temporary export customs declaration.

• Documents related to repair/processing activities, if applicable.

For goods that were previously exported and subsequently re-imported, the customs authorities also issued new guidance in 2026 regarding procedures and tax policies applicable to re-imported goods.

5. Are Taxes Payable for Temporary Export – Re-import?

This is an issue of particular concern to businesses.

Tax treatment should not simply be understood as “temporarily exported goods are always tax-free.” Whether taxes arise depends on various factors, including:

• Origin of the goods.

• Type of temporary export.

• Purpose of exporting the goods overseas.

• Whether the goods have been modified after receiving services overseas.

• Repair, processing, or other additional costs.

• Tax regulations applicable at the time of re-import.

For goods that have been exported and subsequently re-imported, specific tax treatment may apply depending on the circumstances. Businesses should check the applicable tax policy before proceeding to avoid unexpected costs. The Customs Authority also issued guidance in 2026 concerning procedures and tax policies for re-imported goods.

6. What Should Be Considered When Temporarily Exporting Medical Devices for Repair?

For medical devices, businesses need to conduct more detailed checks than for ordinary goods.

For example:

A Vietnamese company has an imported medical testing machine from South Korea. After a period of use, the machine develops a technical problem and is sent back to the manufacturer in South Korea for repair before being re-imported into Vietnam.

In addition to the customs documentation, businesses should prepare:

• Equipment name.

• Model.

• Serial Number.

• Catalogue.

• Invoice.

• Packing List.

• Original import documents.

• Original import customs declaration, if available.

• Repair or warranty agreement/document.

• Documents confirming the condition of the equipment.

• Transport documents.

If the equipment is subject to specialized management, the relevant requirements should be checked before carrying out the shipment.

Important: Businesses should distinguish between simple repair/warranty cases and cases where components are replaced, the equipment is upgraded, or its functions are changed. Such changes may affect the applicable policies when the goods are re-imported.

7. What Should Be Considered When Temporarily Exporting Goods for Exhibition?

For goods temporarily exported to participate in an overseas trade fair or exhibition, businesses should prepare:

• Invitation letter or exhibition participation confirmation.

• Contract/agreement with the organizer.

• Commercial Invoice.

• Packing List.

• Catalogue.

• Detailed goods list.

• Model/Serial Number for machinery and equipment.

• Transport documents.

Businesses should monitor the permitted period and transportation schedule to ensure that the goods are re-imported in accordance with applicable regulations.

8. Difference Between Temporary Export – Re-import and Temporary Import – Re-export

These two concepts are easily confused:

Correctly identifying the direction of movement from the beginning helps businesses select the appropriate customs declaration method and minimize errors during the customs clearance process.

9. Common Mistakes Businesses Make

Failure to Keep Documents from the Original Export/Import Shipment

For machinery and equipment in particular, missing original customs declarations or supporting documents can make verification more difficult.

Failure to Clearly State the Serial Number

This is a common issue for machinery, equipment, medical devices, and high-value goods.

Invoice Does Not Clearly State the Purpose

Businesses should clearly indicate the nature of the transaction, such as goods sent overseas for repair/warranty or temporarily exported for an appropriate purpose, rather than presenting the transaction as a normal sale if it is not actually a sale.

Failure to Check Specialized Management Policies

Certain goods, such as medical devices, specialized machinery, or products subject to specialized management, need to be checked before export and re-import.

Failure to Monitor the Re-import Process

Businesses should proactively manage their documentation and schedule to avoid difficulties when bringing the goods back into Vietnam.

10. Songwin International Logistics' Temporary Export – Re-import Services

Songwin International Logistics provides support services for businesses carrying out temporary export – re-import procedures for goods in Vietnam.

Our services may include:

• Consultation on customs regimes and implementation options.

• HS Code and goods policy checking.

• Pre-clearance document review.

• Customs declaration and customs clearance procedures.

• Customs clearance monitoring.

• International transportation.

• Domestic transportation.

• Support for goods temporarily exported for repair/warranty.

• Support for temporary export of equipment for exhibitions, trade fairs, or demonstrations.

• Support for re-importing goods into Vietnam.

• Documentation consultation for machinery, equipment, and medical devices.

For shipments with special requirements, Songwin will review the documentation and actual purpose of use before proposing the appropriate procedure and quotation.

11. Documents to Send Songwin for Review

For accurate consultation, businesses can initially provide:

01. Commercial Invoice

02. Packing List

03. Contract/Agreement

04. Catalogue/Specification

05. Photos of the goods

06. Model + Serial Number

07. Previous export/import customs declaration, if available

08. Information regarding the purpose of temporary export

09. Delivery address in Vietnam

10. Delivery address overseas

After reviewing the information, Songwin can advise on the appropriate customs procedures, required documentation, and door-to-door transportation options.

Conclusion

Temporary export – re-import is a common procedure in import-export activities, particularly for machinery, equipment, medical devices, goods requiring repair/warranty, and exhibition goods.

The most important factors are to accurately determine the purpose of temporary export, origin of the goods, condition of the goods, model/serial number, and documents from previous export/import shipments.

As customs regulations and tax policies may be amended, businesses should verify the regulations applicable at the time of implementation. In 2026, Vietnam's customs regulatory system has undergone notable updates, including Decree No. 167/2025/ND-CP and new guidance from the Customs Authority.

Do you have a shipment requiring temporary export – re-import?

Send Songwin International Logistics your goods information, Invoice, Packing List, Catalogue, and purpose of temporary export. Our team will review your documents, advise on the appropriate customs procedure, and support door-to-door transportation between Vietnam and international destinations.

SONGWIN INTERNATIONAL LOGISTICS VIETNAM
📍 344 Nguyen Trong Tuyen, Tan Son Hoa Ward, Ho Chi Minh City
☎ Hotline: 083.681.3969 – 0373.262.105
📧 Sales2@songwinlog.com
🌐 www.songwinlog.net