Do tax suspension warehouse owners have the right to move goods in the tax suspension warehouses in Vietnam?

Do tax suspension warehouse owners have the right to move goods in the tax suspension warehouses in Vietnam?

Based on Clause 2, Article 63 of the Customs Law 2014, the rights and obligations of tax suspension warehouse owners are stipulated as follows:

Rights and obligations of bonded warehouse enterprises, consolidation service business enterprises, cargo owners, tax suspension warehouse owners

1. Bonded warehouse enterprises and cargo owners who store goods in the bonded warehouse have the following rights and obligations:

a) Bonded warehouse enterprises have the right to carry out contracts to receive goods stored in bonded warehouses; they are allowed to move goods in the bonded warehouse according to agreements with the cargo owners.

Bonded warehouse enterprises are responsible for executing the customs authorities' requirements to inspect goods. Every 03 months, bonded warehouse enterprises must report in writing to the Customs Department managing the bonded warehouse on the status of goods and the operational situation of the bonded warehouse;

b) Cargo owners are entitled to strengthen packaging, classify goods, sample goods, and perform other tasks under the supervision of customs officials; they can transfer ownership of goods. Transferring goods from one bonded warehouse to another must be approved in writing by the Director of the Customs Department managing the bonded warehouse where the goods are stored.

2. Tax suspension warehouse owners have the following rights and obligations:

a) To store goods, which are imported materials for the production of export goods;

b) To arrange, repack, and move goods in the tax suspension warehouse;

c) To notify customs authorities in advance of the plan to bring materials in the tax suspension warehouse into production;

d) Every 03 months, to report in writing to the Customs Department managing the tax suspension warehouse on the status of goods and the operational situation of the bonded warehouse;

e) By January 31 each year, to prepare a summary table of import customs declarations and the quantity of materials entered into the tax suspension warehouse, a summary of export customs declarations and the quantity of goods exported in the previous year to send to the Customs Department managing the tax suspension warehouse.

3. Cargo owners, consolidation service business enterprises, and consolidation enterprises have the following rights and obligations:

a) Cargo owners can transfer ownership of goods, package, repack, reinforce, repair, and preserve goods;

b) Consolidation service business enterprises are allowed to separate and combine shipment lots of multiple cargo owners transported in one container, arrange, and rearrange stored goods;

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From the above regulations, it can be seen that tax suspension warehouse owners have the right to move goods in the tax suspension warehouse.

Do tax suspension warehouse owners have the right to move goods in the tax suspension warehouses in Vietnam? (Image from the Internet)

What are procedures for recognizing a tax suspension warehouse in Vietnam?

According to Article 18 of Decree 68/2016/ND-CP, the procedure for recognizing a tax suspension warehouse is stipulated as follows:

- Enterprises submit dossiers requesting recognition directly, by post, or through the electronic information reception system of the customs authority to the General Department of Customs.

- in 10 working days from receiving the complete dossier from the enterprise, the General Department of Customs completes the inspection of the dossier and the actual warehouse. After the inspection, the customs authority and the enterprise sign a record noting the inspection contents.

- in 05 working days from finishing the inspection of the dossier and the actual warehouse, the General Director of the General Department of Customs issues a decision to recognize the tax suspension warehouse or sends a written response to the enterprise if the conditions are not met according to the regulations.

- In case the dossier is incomplete, in 05 working days from receiving the enterprise's dossier, the General Department of Customs informs in writing and requests the enterprise to supplement the dossier. If more than 30 working days pass from the date of sending the notification and the enterprise does not respond in writing, the General Department of Customs has the right to cancel the dossier.

What are the conditions for establishing a tax suspension warehouse in Vietnam?

Based on Article 62 of the Customs Law 2014, the conditions for establishing a bonded warehouse are stipulated as follows:

Conditions for establishing bonded warehouses, tax suspension warehouse, consolidation service businesses.

1. Bonded warehouses, consolidation service businesses can be established in areas with the following zones:

a) Seaports, civil international airports, export, import goods ports established inland, land border gates, international railway stations;

b) Industrial parks, high-tech zones, non-tariff zones, and other areas regulated by law.

2. Tax suspension warehouse are established in the factory area of an enterprise producing export goods.

3. The General Director of the General Department of Customs decides on the establishment, extension of operation time, temporary suspension, and termination of operations of bonded warehouses, tax suspension warehouse, and consolidation service locations.

4. The Government of Vietnam provides detailed regulations on the establishment and operation of bonded warehouses, tax suspension warehouse, and consolidation service locations.

Thus, the condition for establishing a bonded warehouse is that it must be established in the factory area of an enterprise producing export goods.