02:47 | 05/08/2023

What is the application for recognition of bonded warehouses? What are the requirements for establishment of bonded warehouses in Vietnam?

What is the application for recognition of bonded warehouses? What are the requirements for establishment of bonded warehouses in Vietnam? - Quynh (Lam Dong, Vietnam)

What are the requirements for establishment of bonded warehouses in Vietnam?

According to Article 62 of the Law on Customs 2014, it is stipulated as follows:

Requirements for establishment of bonded warehouses, tax suspension warehouses and CFSs
1. Bonded warehouses and CFSs shall be established in areas that are home to:
a/ Seaports, international civil airports, inland import and export ports, land border checkpoints, international railway stations;
b/ Industrial parks, hi-tech parks, non-tariff zones and other zones as prescribed.
2. Tax suspension warehouses shall be established in workshop’s area of export production enterprises.
3. The General Director of Customs have entitlement to decide to establish, extend the operation duration, suspend and terminate the operation of bonded warehouses, tax suspension warehouses and CFSs.
4. The Government shall provide guidance on the establishment and operation of bonded warehouses, tax suspension warehouses and CFSs.

Thus, according to the above regulations, the requirements for establishment of bonded warehouses are as follows:

- Bonded warehouses and CFSs shall be established in areas that are home to:

+ Seaports, international civil airports, inland import and export ports, land border checkpoints, international railway stations;

+ Industrial parks, hi-tech parks, non-tariff zones and other zones as prescribed.

- Tax suspension warehouses shall be established in workshop’s area of export production enterprises.

- The General Director of Customs have entitlement to decide to establish, extend the operation duration, suspend and terminate the operation of bonded warehouses, tax suspension warehouses and CFSs.

- The Government shall provide guidance on the establishment and operation of bonded warehouses, tax suspension warehouses and CFSs.

What is the application for recognition of bonded warehouses? What are the requirements for establishment of bonded warehouses in Vietnam?

What is the application for recognition of bonded warehouses in Vietnam?

Pursuant to Article 11 of Decree 68/2016/ND-CP (amended by Clause 7, Article 1 of Decree 67/2020/ND-CP), regulations on application for recognition of bonded warehouses are as follows:

Application for recognition of bonded warehouses
1. The application form made according to Form No. 01 in the Appendix enclosed herewith: 01 original.
2. The enterprise registration certificate or investment certificate or another equivalent document as prescribed in Clause 4 Article 81 of the Government’s Decree No. 78/2015/ND-CP dated September 14, 2015: 01 photocopy.
3. The diagram of the warehouse or yard in which building boundaries, locations of commodity storage facility, camera system, internal roads, security, warehouse and customs offices must be clearly stated: 01 photocopy.
4. The certificate of fulfillment of fire fighting and prevention requirements issued by a police agency: 01 photocopy

Thus, the application for recognition of bonded warehouses located in the international civil airport area includes the following documents:

- The application form made according to Form No. 01 in the Appendix enclosed with Decree 68/2016/ND-CP: 01 original.

- The enterprise registration certificate or investment certificate or another equivalent document as prescribed in Clause 4 Article 81 of the Government’s Decree No. 78/2015/ND-CP dated September 14, 2015: 01 photocopy.

- The diagram of the warehouse or yard in which building boundaries, locations of commodity storage facility, camera system, internal roads, security, warehouse and customs offices must be clearly stated: 01 photocopy.

- The certificate of fulfillment of fire fighting and prevention requirements issued by a police agency: 01 photocopy

What are the conditions for requirements for recognition of bonded warehouses located within the boundaries of international airport terminal in Vietnam?

Pursuant to Article 10 of Decree 68/2016/ND-CP (amended by Clause 6, Article 1 of Decree 67/2020/ND-CP) regulating conditions for requirements for recognition of bonded warehouses located within the boundaries of international airport terminal as follows:

- The area to be recognized as a bonded warehouse or yard must be located in the area prescribed in Clause 1 Article 62 of the Law on customs or the border-gate economic zone or the area included in the logistics center development planning approved by competent authorities.

- The bonded warehouse or yard must be separated from surrounding areas by walls, fences, and meet customs inspection and supervision requirements, except for those located in border checkpoints or ports with walls or fences to keep it completely separated from surrounding areas.

- Area

+ A bonded warehouse located within the boundaries of a seaport, inland waterway port, inland port, international airport terminal or international railway station must have a storage facility covering the minimum area of 1,000 m2;

+ A dedicated bonded warehouse must have a storage facility that covers the minimum area of 1,000 m2 or has the minimum volume of 1,000 m3;

+ A bonded warehouse located within the boundaries of an industrial zone must occupy a land plot covering the minimum area of 4,000 m2 (including warehouses, yards and other supporting structures), especially the storage facility that covers a minimum area of 1,000 m2;

+ A bonded warehouse other than those mentioned in Point a, Point b and Point c of this Clause must occupy a land plot covering a minimum area of 5,000 m2 (including warehouses, yards and other supporting structures), especially the storage facility that covers a minimum area of 1,000 m2;

+ A bonded yard must cover a minimum area of 10,000 m2 while none of requirements will be imposed on its storage facility.

- The bonded warehouse must have software that is capable of storing, managing and providing online data to customs authorities, including information relating to names, categories, quantity and status of goods, times of receiving, dispatching and storing goods at the bonded warehouse as provided in the customs declaration for management under the automatic customs management and control system.

- It must be equipped with a camera system which is connected online with its supervisory customs authority. All locations in the bonded warehouse or bonded yard (including its gate, entrance and internal parts, except for internal parts of a bonded warehouse which is used for storing frozen goods) must be monitored 24/7 and camera images must be kept for at least 06 months.

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