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.