What is the procedure to put Chinese goods into a bonded warehouse in Vietnam to wait for export through the international airport?
- What is a bonded warehouse in Vietnam? What services are performed in the bonded warehouse?
- What are the regulations on customs inspection and supervision for goods entering and leaving bonded warehouses in Vietnam?
- What is the procedure for goods to be stored in a bonded warehouse and exported to another country by air by Vietnam?
What is a bonded warehouse in Vietnam? What services are performed in the bonded warehouse?
According to Clause 10, Article 4 of the Customs Law 2014:
“10. Bonded warehouse means a depot for storing goods for which customs formalities have been completed and which are stored pending their export; goods sent from abroad and stored pending their re-export or their import into Vietnam.”
Article 83 of Decree 08/2015/ND-CP stipulates the services performed in bonded warehouses:
“Article 83. Services provided by bonded warehouses
Owners of commodities stored at bonded warehouses shall directly carry out or authorize bonded warehouse proprietors or customs brokerage agents to carry out the following services:
1. Package reinforcement, splitting and repackaging; consolidation; freight classification and maintenance.
2. Freight sampling for managerial work or customs procedures.
3. Transfer of the ownership of freight.
4. Especially for bonded warehouses particularly intended for chemicals or petrol, if they meet requirements for customs managerial operations and relevant requirements for specialized management activities, their preparation or mixture or conversion of different freight types shall be allowed.”
What is the procedure to put Chinese goods into a bonded warehouse in Vietnam to wait for export through the international airport?
What are the regulations on customs inspection and supervision for goods entering and leaving bonded warehouses in Vietnam?
Article 87 of Decree 08/2015/ND-CP stipulates customs inspection and supervision for goods brought in and out of bonded warehouses:
“Article 87. Customs supervision to be carried out for bonded warehouses
1. Transports, commodities moved in or out of bonded warehouses and services carried out at bonded warehouses must be put under customs examination and supervision. Customs authorities shall take into account types of commodities stored at bonded warehouses, bonded warehouse operations and the bonded warehouse proprietor’s compliance with laws to apply proper supervisory measures.
2. Before carrying out such services as package reinforcement, splitting or repackaging; consolidation; freight classification and maintenance as well as freight sampling at bonded warehouses, the freight owner or bonded warehouse proprietor must send a prior notice to the Customs Sub-department in charge of that bonded warehouse in order to request their customs monitoring or supervision.
3. Commodities conveyed from the border checkpoint to the bonded warehouse and in an opposite direction, or from the bonded warehouse to other venues for completing customs procedures located outside of the border gate and in an opposite direction, must follow customs procedures and be put under customs examination and supervision carried out by customs authorities.”
What is the procedure for goods to be stored in a bonded warehouse and exported to another country by air by Vietnam?
In Official Dispatch 1938/TCHQ-GSQL in 2022, the General Department of Customs presents the procedures for goods stored in bonded warehouses and exported to other countries by air as specified in Article 88 of Decree 08/2015/ND-CP:
“Article 88. Customs procedures for shipments that move in or out of bonded warehouses
1. If a shipment is moved from an oversea country or inland area, or from a free trade zone to a bonded warehouse, the freight owner or authorized person of the freight owner is required to complete the customs formalities for entry into that bonded warehouse at the in-charge Customs Sub-department.
2. If a shipment is moved from a bonded warehouse to overseas countries or inland areas, or to free trade zones, the freight owner or authorized person of the freight owner is required to submit the customs declaration for commodities moved out of this bonded warehouse to the in-charge Customs Sub-department. If commodities are imported into Vietnam, customs procedures are the same as those for commodities imported from overseas countries in the equivalent form of importation; the time of actual commodity importation is the time when customs authorities confirm that such commodities have been moved out of the bonded warehouse.
Commodities stored at the bonded warehouse which are considered as those required to be re-exported under the decision made by competent regulatory agencies shall not be allowed to re-enter into the Vietnam’s market.
3. Shipments from the port of arrival to the bonded warehouse; shipments from the bonded warehouse to the port of departure; shipments from inland areas to the bonded warehouse and in an opposite direction, must follow customs procedures the same as those for cargos under customs supervision, except when shipments have gone through customs procedures for commodities exported from inland areas, or have opened combined transport bill of lading for import customs procedures.
4. The Minister of Finance shall provide guidance on customs procedures, or customs examination, supervision procedures for commodities moved in or out of bonded warehouses, and on dealing with any commodity that remains at such bonded warehouses though the permitted deadline has expired.”
In Article 91 of Circular 38/2015/TT-BTC, amended and supplemented in Clause 59, Article 1 of Circular 39/2018/TT-BTC, stipulating customs procedures for goods released from bonded warehouses for export to other country:
- Responsibilities of the customs declarant:
+ Make independent shipping declaration for transported goods subject to customs supervision as prescribed in Clause 2, Article 51b of this Circular;
+ Submit 01 photocopy of the warehouse release note made by the enterprise in accordance with the accounting law, specifying the goods to be released from the warehouse of each warehouse entry declaration;
+ Comply with the provisions of Clause 2, Article 52a of this Circular when taking goods out of the bonded warehouse.
- Responsibilities of the Customs Sub-department managing the bonded warehouse:
+ Carry out the work of the Sub-department of Customs where the goods are transported according to the provisions of Clause 3, Article 51b of this Circular and monitor the feedback of the Customs Sub-Department at the checkpoint of export;
+ Carry out inspection and supervision of goods brought in, stored and taken out of the bonded warehouse according to the provisions of Article 52a of this Circular.
+ Goods sent abroad from bonded warehouses (including goods sent from bonded warehouses via courier or postal services to overseas) may only be exported through border gates as prescribed by the Vietnamese Prime Minister and guidance of the Ministry of Industry and Trade of Vietnam;
+ After goods are brought from the bonded warehouse into the customs supervision area at the border gate of exportation, the Customs Sub-department of the border gate of exportation shall supervise the goods until they are actually exported from the Vietnamese territory. Within 15 days from the date the goods arrive at the checkpoint of export but have not been actually exported or there is a change in the checkpoint of export, the Sub-department of Customs at the checkpoint of export must notify the Sub-department of Customs in charge of the bonded warehouse for coordination in monitoring. Particularly for goods exported from bonded warehouses through land or river border gates, the certification of goods passing through the monitoring area will be updated into the System after the goods have passed through the export border gate area. to the importing country.
LawNet
