FAQs

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.

The customs procedures for goods transferred from the domestic market into a bonded warehouse are regulated under Clause 2, 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 adhere to these regulations when moving goods from the domestic market into bonded warehouses.

The customs procedures for goods imported from a bonded warehouse into the domestic market are regulated under Clause 4, 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 importing goods from bonded warehouses into Vietnam’s domestic market.

The customs procedures for goods exported from a bonded warehouse to a foreign country are regulated under Clause 3, 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 adhere to these regulations when exporting goods from bonded warehouses to international destinations.

The customs procedures for goods imported into a bonded warehouse from abroad are regulated under Clause 1, 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 imported and exported goods.

Businesses must comply with these regulations when processing goods from abroad into bonded warehouses.

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.

According to Clause 10, Article 4 of the 2014 Customs Law, a bonded warehouse is a designated storage area where:

• Goods that have completed customs procedures are stored while awaiting export.

• Goods from abroad are stored while awaiting re-export to another country or import into Vietnam.

Locations Where Bonded Warehouses Can Be Established:

Bonded warehouses may be established in the following areas:

• Provinces and centrally governed cities that serve as key trade hubs between Vietnam and other countries, with favorable conditions for import-export transportation.

• Industrial zones, high-tech zones, export processing zones, and other special economic zones (collectively referred to as industrial zones).

Customs Management of Bonded Warehouses:

All goods, and transportation vehicles entering, exiting, or stored within bonded warehouses must undergo customs procedures and be subject to inspection and supervision by customs authorities.

According to Clause 2, Official Dispatch No. 3937/TCHQ-GSQL, dated July 16, 2013, issued by the General Department of Customs:

• If goods are sent from abroad to a bonded warehouse for eventual domestic importation (except for goods prohibited from domestic import under Point b, Clause 4, Article 55 of Circular No. 194/2010/TT-BTC), the owner or bonded warehouse operator (if authorized) must present:

• A bonded warehouse lease contract specifying that the goods are stored while awaiting importation into Vietnam.

• A commitment letter stating that the goods are temporarily stored in the bonded warehouse for future domestic importation.

• The Customs Sub-Department Chief managing the bonded warehouse will decide on customs procedures based on:

• The warehouse operator’s business activities.

• The nature of the goods (such as raw materials, supplies, machinery, and equipment stored in bonded warehouses awaiting importation for processing or production).

• Only goods stored for domestic importation purposes can undergo customs clearance for local entry and are not eligible for re-export.

For goods stored in bonded warehouses for export to another country, the following customs procedures apply:

• A temporary import declaration must be filed, including tax declaration and tax payment before entering the bonded warehouse.

• A re-export declaration must be filed before the goods are exported out of the warehouse.

This regulation is based on Official Dispatch No. 8356/BTC-TCHQ, dated June 28, 2013, issued by the Ministry of Finance. However, once the Ministry of Finance issues an amended circular replacing Circular No. 194/2010/TT-BTC (dated December 6, 2010), this guideline will no longer be in effect.

The list of goods prohibited from being stored in a bonded warehouse is regulated under Decree No. 08/2015/NĐ-CP, dated January 21, 2015, which details the implementation of the Customs Law regarding customs procedures, inspection, supervision, and control. Additionally, Decision No. 23/2019/QĐ-TTg and its supplementary Decision No. 27/2020/QĐ-TTg issued by the Prime Minister specify the list of imported goods that are not allowed to be stored in bonded warehouses.

Entities eligible to lease a bonded warehouse include:

• Vietnamese organizations and individuals authorized to conduct import-export business across all economic sectors;

• Foreign organizations and individuals.

Customs management for goods transferred in ownership within bonded warehouses is regulated under Clause 6, 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, and tax management for exported and imported goods.