The content and scope of export and import rights of foreign-invested economic organizations are specified in the Law on Foreign Trade Management and Decree No. 09/2018/ND-CP dated January 15th, 2018 of the Government on guidelines for the law on commerce and the law on foreign trade management regarding the sale of goods and other activities directly related to the sale of goods of foreign investors and foreign-invested business entities in Vietnam, accordingly, these rights do not include temporary importation of goods.
Foreign-invested economic organizations may only conduct temporary importation of goods in some specific cases: serving the purposes of warranty, maintenance, rental, borrowing, display, introduction, and reference. participating in fairs, exhibitions, etc., and not allowed to conduct temporary importation of goods in other cases.