Customs procedures for goods exported from bonded warehouses for import into the inland or imported into non-tariff zones or temporarily imported for sale at duty-free shops

b) Authority or competent person authorized or decentralized to implement (if any): No

c) Agency directly implementing administrative procedures: Customs Branch.

d) Coordinating agency (if any): No.

+ Goods on the List of imported goods that must go through customs procedures at the import border gate according to the provisions of Decision No. 15/2017/QD-TTg dated May 12, 2017 of the Prime Minister promulgating the list of goods that must go through customs procedures at the import border gate cannot be imported into the country from bonded warehouses (except for bonded warehouses located in seaports).ehn, road border gates and international airports).

+ In case imported goods specified in Article 2 of Decision 15/2017/QD-TTg are brought into bonded warehouses, customs procedures shall be carried out at the Customs Sub-Department managing the bonded warehouse or the corresponding Customs Sub-Department specified in Article 2 of Decision 15/2017/QD-TTg.eh bring into the country.

– Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and providing measures for implementing the Law on Customs.i customs proceduresehinspect, supervise Supervision, control, customs and Decree No. 59/2018/ND-CP dated April 20, 2018 amending and supplementing a number of articles of Decree No. 08/2015/ND-CP.

– Point 4, Clause 59, Article 1, Circular No. 39/2018/TT-BTC dated April 20, 2018 amending and supplementing Article 91 of Circular No. 38/2015/TT-BTC.

– Circular 14/2021 dated February 18, 2021 of the Minister of Finance regulating the collection rates, collection, payment, management and use of customs fees and fees for goods and means of transport in transit.

– Decision No. 23/2019/QD-TTg dated June 27, 2019 promulgating the list ofmoundc Goods must go through customs procedures at cuha khAu import

Step 2: The customs authority provides information on goods eligible to pass through the customs supervision area or notifies the temporary suspension of goods passing through the supervision area and sends it to the System of the warehouse, yard, and port business enterprise.

In case of change of customs declaration status (suspension, unsuspension, cancellation after customs declaration)Umbrella(or change)drivei ccontainer qualified through surveillance area (s)uha, cancel) then the customs authority updates the information on the customs electronic data processing system and sends it to the System.ohng of warehouse business, port

In case the warehouse business enterprise sends information requesting to cancel the confirmation of goods through the supervision area for the shipment (with clear reasons), the supervising customs officer shall decide to allow the cancellation of confirmation on the System and provide information to the system of the warehouse, yard, and port business enterprise.

Step 3: The bonded warehouse business enterprise compares the consistency between the information received from the Electronic Data Processing System and the information received from the Electronic Data Processing System.heri related to reality tunsold goods when taken out of the warehouseoh Container mark, carrier or customs seal number (if any) attached to ccontainer, number of packages, weight or volume for bulk cargo (depending on delivery conditions) allowing or not allowing goods to pass through the customs surveillance area; update information on shipments taken out of the surveillance area and send to the customs electronic data processing system

Step 4: AgencyherThe customs authority receives information about goods leaving the customs surveillance area from the System.ohThe warehouse business's representative shall guide the customs declarant to complete procedures for the undelivered shipment.incubate conditions through the surveillance area according to the notice of the warehouse business enterprise (if any) or make a record of administrative violations (if any) and handle according to regulations.