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.