Commercial goods and Non - commercial goods

Commercial imports and exports defined in Section 1, Chapter II of Decree No. 154/2005/ND-CP include:

1. Goods imported or exported under trading contracts.

2. Goods temporarily imported for re-export.

3. Goods transported from or to border gate.

4. Goods imported or exported by mode of importing raw materials for export production.

5. Goods imported or exported for the performance of processing contracts signed with foreign traders.

6. Goods imported or exported for the implementation of investment projects.

7. Goods imported or exported across the borders under the Prime Minister’s regulations on management of border trading activities with the bordering countries.

8. Goods imported or exported for commercial purposes by organizations or individuals that are not traders.

9. Goods imported or exported by export-processing enterprises.

10. Goods brought into or out of tax suspension warehouses.

11. Goods temporarily imported for re-export or temporarily exported for re-import for participation in trade fairs or exhibitions.

12. Goods temporarily imported for re-export or temporarily exported for re-import which are machinery, equipment and means of transport hired or leased for work construction or investment projects.