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.