OFFICIAL LETTER 17657/CHQ-GSQL: CUSTOMS GUIDANCE ON TEMPORARY IMPORT OF USED MACHINERY AND EQUIPMENT FOR REPAIR BY EXPORT PROCESSING ENTERPRISES (EPEs)

On 18 June 2026, the Customs Department issued Official Letter No. 17657/CHQ-GSQL, providing guidance on customs procedures for the temporary import of used machinery and equipment from overseas into Export Processing Enterprises (EPEs) for repair, maintenance, or warranty services before re-exporting them to foreign partners.

This guidance is particularly important for EPEs that provide after-sales services, equipment maintenance, or contract repair services for overseas customers. It also clarifies several compliance requirements relating to foreign trade management, customs procedures, specialized management policies, and temporary import–re-export regulations.

1. EPEs Are Permitted to Temporarily Import Used Machinery and Equipment for Repair

According to Official Letter 17657/CHQ-GSQL, Export Processing Enterprises may receive used machinery and equipment from overseas customers to perform repair, maintenance, or warranty services under a contractual agreement.

After completing the service, the machinery and equipment must be re-exported to the foreign partner. This activity falls under the Temporary Import – Re-export customs regime in accordance with Vietnam’s customs and foreign trade management regulations.

2. Compliance Checks Before Carrying Out Customs Procedures

Before submitting customs declarations, businesses should carefully determine whether the machinery falls into any regulated categories.

Specifically, companies should verify whether the machinery:

• Is included in the list of prohibited exports or imports, or goods subject to temporary export/import suspension.
• Requires import licenses, quotas, or other specialized management conditions.
• Is permitted for circulation or use in Vietnam under relevant sector-specific regulations.

If the machinery does not fall under any of the above categories, businesses may proceed with customs procedures in accordance with applicable regulations without obtaining a Temporary Import–Re-export License from the Ministry of Industry and Trade.

3. Customs Documentation Required

To complete temporary import procedures, businesses should prepare a comprehensive customs dossier including:

• Temporary import customs declaration.
• Repair, maintenance, or warranty agreement with the overseas partner.
• Transport documents.
• Import license or specialized regulatory approval (if applicable).
• Registration of the temporary import and re-export period with the Customs Authority according to the agreement with the foreign partner.

Preparing complete documentation from the outset helps minimize customs processing time and facilitates smooth clearance.

4. Selecting the Appropriate Customs Procedure Code

Businesses should refer to Decision No. 1357/QĐ-TCHQ and other relevant customs guidelines to determine the correct customs procedure code.

For temporary import–re-export activities involving machinery repair, the applicable declaration generally belongs to the Group G – Temporary Import / Re-export category, depending on the specific business scenario.

5. Re-export Procedures After Repair or Warranty Services

After completing repair or warranty services, businesses are required to carry out re-export procedures within the registered timeframe approved by Customs.

• Re-export the machinery within the approved temporary import period.
• Follow export customs procedures applicable to goods shipped overseas.
• Comply with all relevant customs regulations before the goods leave Vietnam.

Timely re-export is essential to maintain compliance with the Temporary Import–Re-export regime.

6. Changes in Intended Use

If the machinery is not re-exported after repair and is instead sold domestically or used for another purpose in Vietnam, the business must complete a new import procedure.

In such cases, the company is required to:

• Submit a new import customs declaration.
• Comply with all applicable import management regulations.
• Pay all taxes and duties arising under current regulations.

Key Compliance Considerations for Export Processing Enterprises

Official Letter 17657/CHQ-GSQL provides important clarification on customs procedures for EPEs performing repair services on used machinery imported from overseas.

To ensure compliance and minimize operational risks, businesses should:

• Review whether the machinery is subject to import restrictions or specialized management policies.
• Prepare complete customs documentation before shipment.
• Select the correct customs procedure code.
• Register an appropriate temporary import and re-export period.
• Complete re-export procedures within the approved timeframe.
• Consult experienced customs and logistics professionals when handling complex machinery or regulated equipment.