Last News

When transporting import and export goods, with stored goods, people often refer to the concept of "bonded warehouse" but many people are still quite vague about this name. The following article will send you the most complete information about bonded warehouses, so that you understand what a bonded warehouse is? Functions of bonded warehouses, procedures for setting up bonded warehouses, current regulations on bonded warehouses, etc.

If according to the delivery service, a bonded warehouse is an area of ​​​​warehouses or yards established in the territory of Vietnam, separated from the surrounding area to temporarily store, preserve or perform some services for goods. from abroad, or from within the country, put into the warehouse according to the bonded warehouse lease contract signed between the bonded warehouse owner and the goods owner.

According to the provisions of Clause 10, Article 4 of the Customs Law 2014, a bonded warehouse is an area where goods are stored, where customs procedures have been completed, and are sent for export; goods sent from abroad to be sent to wait for export abroad or import into Vietnam.

Bonded warehouses are allowed to be established in the following areas:

- Provinces and cities directly under the Central Government are focal points for goods exchange between Vietnam and foreign countries, having favorable conditions for the transportation of export and import goods.

– Industrial parks, high-tech zones, export processing zones and other special economic zones (hereinafter referred to as Industrial zones).

- Bonded warehouses, goods and means of transport entering, leaving or being stored or preserved in bonded warehouses must go through customs procedures and be subject to inspection and supervision by customs authorities.

Owners of goods deposited in bonded warehouses shall directly perform or authorize bonded warehouse owners or customs clearance agents to perform the following services for goods stored in bonded warehouses:

Reinforcement, division of packages, packaging; packing goods; classification of goods, maintenance of goods.

Taking samples of goods to serve management or customs clearance.

Transfer of ownership of goods.

Particularly for special-use bonded warehouses containing chemicals and petrol, if they satisfy the requirements of state management of customs and the requirements of relevant specialized state management, they are allowed to mix and change types of goods.

The regulations on renting bonded warehouses are specified below:

Objects allowed to rent bonded warehouses include:

+ Vietnamese organizations and individuals are allowed to do import-export business of all economic sectors;

+ Foreign organizations and individuals.

+ The bonded warehouse lease contract shall be agreed upon by the bonded warehouse owner and the goods owner in accordance with law, except for the case where the goods owner is also the bonded warehouse owner;

+ The validity and lease term of the bonded warehouse shall be agreed upon by the goods owner and the bonded warehouse owner on the bonded warehouse lease contract, but must not exceed the time limit for goods to be stored in the bonded warehouse as prescribed in Clause 1, Article 61. The laws of import and export;

+ Past the time limit for renting a bonded warehouse as prescribed in Clause 1, Article 61 of the Customs Law, if the goods owner or the person authorized by the goods owner fails to take the goods out of the bonded warehouse or within the bonded warehouse lease term, the goods owner or the person authorized by the goods owner submits a written request for liquidation, the Customs Department shall organize the liquidation of goods stored in bonded warehouses in accordance with law.

For goods brought from abroad or from inland, from a non-tariff zone into a bonded warehouse, the goods owner or the person authorized by the goods owner must carry out the procedures for entering the bonded warehouse at the Customs Sub-department managing the bonded warehouse.

For goods brought abroad or brought into the inland or in non-tariff zones from a bonded warehouse, the goods owner or the person authorized by the goods owner must declare information about the goods released from the bonded warehouse to the Customs Sub-department managing the warehouse. bonded. In case of import into the Vietnamese market, customs procedures must be carried out as for goods imported from abroad according to the corresponding type of importation; the time of actual import of goods is the time when the customs office confirms that the goods are taken out of the bonded warehouse.

Goods stored in bonded warehouses subject to forced re-export under decisions of competent state management agencies are not allowed to be re-imported into the Vietnamese market.

Goods transported from the import border gate to the bonded warehouse; goods from the bonded warehouse to the checkpoint of export; goods brought from inland into bonded warehouses and vice versa must go through customs procedures as for transported goods under customs supervision, except for cases where goods have gone through export procedures from inland or goods When carrying out the import procedures to the inland, the combined transport declaration has been opened.

The Minister of Finance shall guide customs procedures, customs inspection and supervision for goods brought in and out of bonded warehouses and the handling of backlogged goods.