CUSTOMS PROCEDURE - a shipper ships goods for two consignees a and b, containers together...?

A Shipper ships goods for two consignees A and B, containers together...?

Is temporary import for re-export of imported goods for construction construction registered as business goods? Because temporarily imported goods will be re-exported 2 years later, will there be a non-refundable import tax?
- For temporarily imported goods, if the goods are in the list of goods, they still have to check the quality according to the state regulations
- Temporary import goods still have to pay import tax before the re-export time limit, the Company re-exports goods will be refunded according to Item 9 Article 122 Circular 128/2013 / TT-BTC dated 10/09/2013 of The financial.

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