Regulations for goods imported from bonded warehouses into the inland or non-tariff zones are listed in Decision 2628/QD-BTC, issued on December 9, 2016. Let's learn more about this regulation, specifically through the article below.
Goods must not be on the following list:
- Cargo must carry out import procedures at the border gate.
- Cargo that the Prime Minister does not allow to transfer border gate, exclusive from supplies, raw materials, machinery and equipment imported for processing and manufacturing goods in Vietnam.
- Cargo must re-export that cannot be re-imported into the Vietnamese market.
The procedures are implemented directly at administrative agencies' headquarters or through the electronic clearance system of the General Department of Customs.
Reference: Bonded warehouse system at ALS
The steps are performed sequentially, including:
- Step 1: Filling in the goods declaration form of the Customs Sub-department managing the bonded warehouse
- Step 2: Perform the tasks specified at Point a, Clause 2, Article 52 of Circular 38/2015/TT-BTC at the Customs Sub-department managing the bonded warehouse.
For details of implementation steps, enterprises can refer to Article 52 of Circular 38/2015/TT-BTC.
Herein circulars, decrees and customs laws are listed below to understand more:
- Decree No. 154/2005/ND-CP issued on December 15, 2005, of the Government stipulating customs procedures, inspection and supervision.
- Customs Law No. 29/2001/QH10 and Law No. 42/2005/QH 11 amending and supplementing several articles of the Customs Law.
- Circular No. 128/2013/TT-BTC issued on September 10, 2013, about customs procedures; customs inspection and supervision; export tax, import tax and tax administration for import and export goods.
- Circular No.15/2012/TT-BTC issued on February 8, 2012, of the Ministry of Finance about the declaration application form for export and import goods.
- Circular No. 172/2010/TT-BTC issued on November 2, 2010, of the Ministry of Finance guiding the rate, payment form, management and customs fee use.
- Circular No. 38/2015/TT-BTC issued on March 25, 2015, of the Ministry of Finance on regulations on customs procedures, customs supervision inspection, Import and export duties, and taxes administration on import and export goods.
Hopefully, the above data could help you better to understand the regulations for goods imported from bonded warehouses into the inland. If you have more questions or need advice about this bonded warehouse service, please get in touch with ALS experts immediately for the fastest support.
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