The customs procedures for transferring goods from one bonded warehouse to another within Vietnam are regulated under Clause 5, Article 55 of Circular No. 194/2010/TT-BTC, dated December 6, 2010, issued by the Ministry of Finance. This circular provides guidelines on:
• Customs procedures,
• Customs inspection and supervision,
• Export and import duties,
• Tax management for exported and imported goods.
Businesses must comply with these regulations when transporting goods between bonded warehouses within Vietnam.