Procedures for recognition of tax-suspension warehouses

+ Submit documents directly or by post to the headquarters of the General Department of Customs.

+ Authority or competent person authorized or decentralized to implement (if any): Do not have.

+ Agency directly implementing administrative procedures: General Department of Customs

+ Coordinating agency (if any): None.

– Investment Law No. 67/2014/QH13 dated November 26, 2014;

– Law amending and supplementing Article 6 and Appendix 4 on the list of conditional investment and business sectors of the Investment Law No. 03/2016/QH14;

– Decree No. 68/2016/ND-CP dated July 1, 2016 of the Government regulating conditions for duty-free goods business, warehouses, locations for customs procedures, gathering, inspection and supervision custom;

– Decree No. 67/2020/ND-CP dated June 15, 2020.amending and supplementing Decree No. 68/2016/ND-CP dated July 1, 2016 of the Government

+ Prepare a set of documents as prescribed in Article 17 of Decree No. 68/2016/ND-CP dated July 1, 2016 of the Government.

+ Send to the General Department of Customs by post or send directly or through the electronic data processing system of the customs authority.

+ Modify, supplement and complete documents: TIn case there are not enough valid documents, within 05 working days from the date of receiving the enterprise's documents, the General Department of Customs will notify in writing and request the enterprise to supplement the documents. More than 30 working days keh from the date of sending the notice but the enterprise has not respondedOhi equal text, TdriveThe Customs Department has the right to cancel documents.

Step 2: Customs agency Conduct customs document inspection, bonded warehouse inspection:

+ Receive and check the application for recognition of bonded warehouses, and the amended and supplemented application (if any).

+ Actual inspection of bonded warehouse

+ Have a written notice for the enterprise when the dossier or the bonded warehouse reality does not meet the requirements.

+ Granting bonded warehouse recognition certificate in case of meeting the requirements as prescribed.

– Document requesting recognition of bonded warehouse according to form No. 01 of the appendix issued with Decree No. 67/2020/ND-CP dated June 15, 2020: 01 original;

–  Area design diagram bonded warehouse: 01 photocopy.