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.