Circular 41/2026/TT-BCT list of scraps and used goods suspended from temporary import, re-export and border-gate transfer

CIRCULAR

Providing the list of scraps and the list of used goods suspended from temporary import, re-export and border-gate transfer

Pursuant to Law No. 05/2017/QH14 on Foreign Trade Management;

Pursuant to the Government’s Decree No. 40/2025/ND-CP defining the functions, tasks, powers and organisational structure of the Ministry of Industry and Trade, which is amended and supplemented under Decree No. 109/2025/ND-CP and Decree No. 193/2025/ND-CP;

Pursuant to the Government’s Decree No. 292/2026/ND-CP detailing a number of articles, and providing measures to organise and guide the implementation of, the Law on Foreign Trade Management;

At the proposal of the Director of the Agency of Foreign Trade,

The Minister of Industry and Trade promulgates the Circular providing the list of scraps and the list of used goods suspended from temporary import, re-export and border-gate transfer.

Article 1. Scope of regulation

This Circular provides the list of scraps and the list of used goods suspended from temporary import, re-export and border-gate transfer under Clause 3, Article 40 of the Law on Foreign Trade Management, and Clause 3, Article 13 of the Government’s Decree No. 292/2026/ND-CP of July 22, 2026, detailing a number of articles, and providing measures to organise and guide the implementation of, the Law on Foreign Trade Management.

Article 2. Subjects of application

1. Traders engaged in temporary import, re-export and border-gate transfer of goods.

2. Organisations and agencies managing temporary import, re-export and border-gate transfer of goods.

3. Other agencies, organisations and individuals involved in temporary import, re-export and border-gate transfer of goods.

Article 3. List of scraps and list of used goods suspended from temporary import, re-export and border-gate transfer

1. The list of scraps suspended from temporary import, re-export and border-gate transfer is provided in Appendix I to this Circular.

2. The list of used goods suspended from temporary import, re-export and border-gate transfer is provided in Appendix II to this Circular.

3. The list of scraps and the list of used goods suspended from temporary import, re-export and border-gate transfer promulgated under this Circular is not applied in case of border-gate transfer in which goods are transported directly from the exporting countries to the importing countries without going through Vietnam’s border gates.

Article 4. Organisation of implementation

1. In case the documents referred to in this Circular are amended, supplemented or replaced, the amending, supplementing or replacing documents shall prevail.

2. Related traders, agencies, organisations and individuals shall report in writing any problems arising in the course of implementing this Circular to the Agency of Foreign Trade, the Ministry of Industry and Trade, for handling.

Article 5. Transitional provisions

Scrap and used goods shipments for which the customs procedures for temporary import and border-gate transfer have been carried out before the effective date of this Circular shall continue to be re-exported or transferred via border gates in accordance with the law effective at the time such customs procedures are carried out.

Article 6. Implementation provisions

1. This Circular takes effect on September 5, 2026, through December 31, 2029.

2. This Circular annuls:

a/ The Minister of Industry and Trade’s Circular No. 18/2024/TT-BCT of October 8, 2024, on the list of scraps suspended from temporary import, re-export and border-gate transfer;

b/ Article 4 of the Minister of Industry and Trade’s Circular No. 12/2018/TT-BCT of June 15, 2018, detailing a number of articles of the Law on Foreign Trade Management and the Government’s Decree No. 69/2018/ND-CP of May 15, 2018, detailing a number of articles of the Law on Foreign Trade Management.

c/ Clause 2, Article 1 of, and Appendix II to, the Minister of Industry and Trade’s Circular No. 08/2023/TT-BCT of March 31, 2023, amending and supplementing a number of articles regulating the detailed Lists of HS code-based imported and exported goods promulgated together with a number of Circulars of the Minister of Industry and Trade.-

For the Minister of Industry and Trade.-

Deputy Minister

NGUYEN SINH NHAT TAN

* The Appendices to this Circular are not translated.