The Ministry of Finance promulgates Circular 84/2017/TT-BTC stipulating the conditions of the workplace for customs authorities at warehouses, locations organized and invested in by individuals and organizations conducting warehousing and location businesses as follows:
Article table of contents
Location:
Located within the area of warehouses, either at a new location proposed for recognition or already recognized, or within the same land area under the enterprise's usage right, facilitating customs inspection and supervision.
Area:
A minimum of 20m^2^, separated from the surrounding area, ensuring the inspection and supervision work of the customs authority.
For locations concentrating on the collection, inspection, and supervision of goods at seaports, international airports, international border gates, the customs office must have a minimum area of 50m^2^.
Equipment:
- Computers installed with management software, connected to the enterprise's warehouse and location management system and linked to the customs authority's electronic data processing system;- Devices connected to the surveillance camera system of the organization or individual managing the warehouse and location, for monitoring, storing, retrieving, and displaying images in all areas containing export and import goods, and in the warehouse entry and exit gates.- Other office equipment (tables, chairs, filing cabinets, landline phones);- Technical infrastructure (power source, lighting system, information technology infrastructure) ensuring operational conditions.
Refer to Circular 84/2017/TT-BTC effective from September 30, 2017, guiding Decree 68/2016/ND-CP.
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