According to the Customs Law and Decree No. 154/2005/NĐ-CP, dated December 15, 2005, issued by the Government:
• The standard storage period for goods in a bonded warehouse is 12 months from the date they enter the warehouse.
• This period can be extended for an additional 6 months.
For temporary import for re-export (TNTX) goods, the storage periods are as follows:
• According to Decree No. 12/2006/NĐ-CP, dated January 23, 2006, the storage period for TNTX goods in Vietnam is 120 days from the date of customs clearance for temporary importation, with a one-time extension of 60 days.
• Under Directive No. 23/CT-TTg, dated September 7, 2012, and Circular No. 05/2013/TT-BCT, issued on February 18, 2013, certain TNTX goods (such as frozen food and excisable goods) have a storage period of 45 days, with a one-time extension of up to 15 days.
• Circular No. 59/2013/TT-BTC, dated May 8, 2013, which provides customs procedures and supervision guidelines for TNTX, transshipment, and bonded warehouse goods, states that the storage period in a bonded warehouse must align with the TNTX storage period, i.e., 60 days including extensions.
These regulations define the maximum duration goods can remain in bonded warehouses before requiring further action.