Vietnal legal Document page

General Department      Socialist Republic of Vietnam
    of Customs          Independence-freedom-Happiness
  No.533/TCHQ-GQ             htmlhtmlhtml-- 
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                                   Hanoi, 26 May 1994

CIRCULAR PROVIDING THE GUIDANCE fOR IMPLEMENTATING THE REGULATION ON BONDED WAREHOUSE,ISSUED IN CONNECTION WITH DECISION NO.104/TTG DATED 16 MARCH 1994 Of THE PRIME MINISTER

The Regulation on bonded warehouse issued in connection with Decision No 104/TTg dated 16 March 1994 shall be the official Regulation issued by the Prime Minister. The Regulation contents have detailed what should be done. The customs until having the bon ded warehouse must comply with the Regulation.

On the basis of Article 3, Decision No 104/TTg dated 16 March 1994 of the Prime Minister, the General Department of Customs shall make the guidance for the implementation as follows :

• I. SOME DEfiNITIONS Of TERMINOLOGY USED IN THE REGULATION ON BONDED WAREHOUSE :

  • 1. Goods waiting for export are commodities from overseas countries being put into bonded warehouse and the exports (from Vietnam) having fulfilled the customs formalities being put into the bonded warehouse waiting to be brought abroad.

  • 2. Goods waiting for Import comprise the commodities of the objects which are permitted to rent the bonded warehouse stipulated in clause 1 Article 6 of the Regulation of bonded warehouse, regarding the commodities from overseas countries to be put into t he bonded warehouse waiting for export into Vietnam.

  • 3. "Reprocessing and reinforcing the packing" Reprocessing packing is to repair or replace the packing, similar to the old packing. Reinforcing the packing is to consolidate the packing.

  • 4. "Commodities prohibited from exports, imports" shall be in accordance with the list of commodities prohibited from import, export issued annually by the Government and the documents prohibiting the import export to other special commodities. for the co mmodities prohibited from export (or import) but the export country does not prohibit export (or the import country does not prohibit import) on the proposals of the People's Committees of the provinces, cities or the competent ministries of the units h aving the bonded warehouses after consulting the Ministry of Trade the General Department of Customs shall make proposal to the Prime Minister for decision making.

  • 5. Goods owner and "The lawful representative of the goods owner" in this document shall be referred to as "the goods owner" in general. Only the Vietnamese enterprises having the right for direct import, export shall be permitted to be the lawful represe ntative for the goods owner being the legal entity.
  for goods deposited in bonded warehouse the lawful representative of the good owner may be persons or legal persons.

• II. ESTABLISHING THE BONDED WAREHOUSE :

  • 1.Objects being permitted to establish the bonded warehouse:
    • a. On the actual demand on bonded warehouse in each area in accordance with the stipulations stated in clause 1.a. Article 4 of the Regulation on bonded warehouse the General Department of Customs shall make proposals to the Prime Minister for permission to establish the bonded warehouses in some areas.

    • b. Vietnamese enterprises having storage ground in the areas approved by the Prime Minister for establishing the warehouse having sufficient conditions stipulated in clause 1 Article 4 of the Regulation on bonded warehouse, issued in connection with Decis ion No 104/TTg dated 16 March 1994 of the Prime Minister shall be considered for the granting of a license to establish the bonded warehouse. In case of renting warehouse or storage ground, there must exist lawful document on transferring the right for us ing the warehouse and storage ground of the owner to the applicant for establishing the bonded warehouse.

    • c. Vietnamese enterprise entering joint venture with the overseas country in accordance with the Law on foreign Investment in Vietnam shall not be considered for license to establish the bonded warehouse.
  • 2. formalities for establishing the bonded warehouse:
    • a. Based on the Prime Minister's decision permitting the areas for establishing the bonded warehouse the General Department of Customs shall make notice and receive the application forms of establishing the bonded warehouse. The Vietnamese enterprises sta ted in point II. 1 of this Circular must send application and two set of papers in accordance with stipulation in point 2 Article 4 of the Regulation on bonded warehouse (one set sent to the General Department of Customs, the other sent to the customs ser vices of the concerned province, cities).

      If the papers meet sufficient conditions stipulated in clause 2 Article 4 of the Regulation on bonded warehouse and the actual conditions of the warehouse and storage ground (through checking) satisfy conditions to be the bonded warehouse, the General Dep artment of Customs shall make proposals to the Prime Minister. After obtaining the Prime Minister approval, the General Department of Customs shall grant the license for establishing the bonded warehouse. In case of insufficient conditions or disapproved by the Prime Minister, the General Department of Customs shall make notice to the enterprise.

    • b. Vietnamese enterprises doing the bonded warehouse business in accordance with the temporary Regulation on establishing the bonded warehouse, shall also have to fulfill the formalities for permission as stipulated in point II. 2a above, but those do no t have to re-write all papers, but just send the application and add the insufficient contents in the set of papers, in accordance with the Regulation on Bonded Warehouse. The General Department of Customs shall check and consider the operation results of these bonded warehouses in recent time and make proposals to the Prime Minister for decision.

    • c. Being granted the bonded warehouse business license, the enterprise must pay the fee for establishing the bonded warehouse in accordance with the stipulations of the Ministry of finance and the General Department of Customs.

    • d. Within 90 days from the date receiving the license. If the bonded warehouse does not operate, the General Department of Customs shall withdraw the license for establishing the bonded warehouse.

  II. RENTING THE BONDED WAREHOUSE :

  • 1. The objects permitted to rent the bonded warehouse :

    The objects stated in clause 1. Article 6 of the Regulation on Bonded warehouse, shall be permitted for renting the bonded warehouse to bond their goods waiting for import, export. If these enterprises export or import in trust for other enterprises which have not right for direct import export that lot of goods shall be permitted to be bonded warehouse and the trusted party must comply with the Regulation on Bonded Warehouse and other concerned liabilities.

    Vietnamese individuals and businesses, not being permitted to do direct import-export, shall not have the right to rent the bonded warehouse.

  • 2. The contract signing formalities for renting the bonded warehouse.

    The goods owner, who want to rent the bonded warehouse to bond the goods, must sign the contract for renting the bonded warehouse with the warehouse owner (in accordance with the guidance of the General Department of Customs in Appendix 1 of this Circular ). At least 24 hours before the goods arrive at the first border gate of Vietnam (for goods from overseas countries to Vietnam) or before the goods are bonded in the bonded warehouse), the bonded warehouse owner must register this contract with the bonded warehouse customs section. Before the contract renting the bonded warehouse terminates. If the goods owner want to continue bonding the goods in the bonded, warehouse the warehouse owner and the goods owner must sign the agreement for extending the contr act and must register with the bonded warehouse customs section for certifying that extension. The contract renting the warehouse shall have validity for implementation once. If the goods owners want to rent the bonded warehouse to bond their goods, they must sign another contract.

    for the commodities subject to the Government's order to stop the import-export, the bonded warehouse owner shall immediately, not be permitted to sign the contract for renting the bonded warehouse to contain those commodities, except the cases of the Gov ernment's separate permission.

  IV. CUSTOMS fORMALITIES TO BOND GOODS INTO OR TAKE GOODS fROM THE BONDED WAREHOUSE :

  • 1. Bonding goods into the bonded warehouse:
    • 1.1. Goods from overseas countries, to be bonded into the bonded warehouse through the border gates belonging to the customs services of the provinces cities having the bonded warehouse.

      When goods arrive at the first border gate of Vietnam, the goods owner must submit the following papers to the bonded warehouse:

      • - The paper to be entrusted for receiving goods (a photocopied sheet certified by the public notary);

      • - The contract renting the bonded warehouse registered with the customs office (a photocopied sheet certified by the public notary).

      • - Transportation bill;

      • - Catalogue or certificate on the origin.

      • - List of commodities in detail (particularly for cars and motor bikes, the No of engine and chassis must be clearly stated).

      • - Three copies of goods declaration form (HQ 8C).
      After accepting the set of papers the bonded warehouse customs section shall settle formalities declaring goods, together with the goods owner, bring the set of papers registered in the bonded warehouse customs section to the border gate customs for compr ising the set of papers with the actual lot of goods. In case of suitable with the declaration, the bonded warehouse customs officer shall escort the unpacked lot of goods to the bonded warehouse to settle the formalities for bonding, and then certify on the actual bonded goods on the goods declaration form and the contract renting the warehouse.

    • 1.2. Vietnamese goods to be bonded in the bonded warehouse:

      To bond the Vietnamese goods into the bonded warehouse, the goods owner must fulfill all customs formalities for the lot of export goods. After fulfilling the customs formalities at the customs services of the provinces, cities, the goods owner must submi t the following documents to the bonded warehouse customs section :

    • - The bonded warehouse renting contract, registered with the customs office (a photocopied sheet certified by the public notary).

    • - The set of export documents, having fulfilled the customs formalities.

    • - The declaration form of bonded goods (HQ 8C)

      The bonded warehouse customs section compares the set of export documents, the warehouse renting contract, the declaration form of the bonded goods and the actual commodities to settle the formalities for bonding in the suitable cases.

  • 2. Goods to be taken from the bonded warehouse.
    • 2.1. Goods to be exported through the border gates belonging to the customs services of the province, cities having the bonded warehouse.

      The custom formalities shall be implemented in accordance with clause 1. Article 9 of the Regulation on the bonded warehouse.

    • 2.2. Goods imported to be sold in Vietnamese market. Goods from the bonded warehouse permitted for selling in the Vietnamese market shall be considered being the goods imported from overseas countries Vietnamese businesses importing goods from the bonded warehouse must fulfill all the customs formalities and pay sufficient import duty in accordance with the law. The moment for calculating the import duty and applying the policies on import-export shall be the moment the import businesses register the go ods declaration form for import. Goods bonded in the bonded warehouse shall not be sold for the objects enjoying the regulations on import duty exemption in accordance with the preferential policy of the State of Vietnam.
  • 3. Goods to be bonded into the bonded warehouse from overseas countries or from the bonded warehouse to be brought abroad not through the border gates of the customs services of the provinces, cities having the bonded warehouse.

    The goods owner must apply for permission of the customs service of the province, city having the bonded warehouse to transport the goods through the Vietnamese territory into the bonded warehouse or from the bonded warehouse to be exported abroad.

    In the application, the following contents must be clearly stated: The goods categories, quantities, packing conditions, transportation means, transportation routes on Vietnam's territory, the first entry border gate or the final exit border gate, the bon ded warehouse to bond goods or the bonded warehouse keeping goods. When being permitted by the customs services of the provinces, cities, the goods owners must submit the stipulated papers to the bonded warehouse customs section and fulfill the customs fo rmalities as stated in part IV 1.1. and 2.1.

    The customs office at border gate shall supervise the settlement of formalities to bring goods through the border, certify in the three goods declaration forms and the warehouse renting contract. The customs office shall file one goods declaration form a nd one list of commodities in detail.

    The bonded warehouse customs officer must escort goods and be responsible until the actual goods fully imported into the bonded warehouse or fully exported out of the border.

  • 4. Goods transported form this bonded warehouse to the other bonded warehouse on Vietnam's territory.

    The goods owner must apply for permission of the customs services of the provinces, cities where the goods on Vietnam's territory to bond in another bonded warehouse. The goods categories, quantities, transportation means and routes on Vietnam's territory , the new bonded warehouse to bond the goods must be clearly stated in the application. After obtaining permission of the customs services of the province, city the goods owner shall fulfill the formalities for liquidating the contract with the bonded war ehouse containing their goods and signing the contract renting the new bonded warehouse. The customs formalities to take goods out of the old bonded warehouse and the formalities to bond goods into the new bonded warehouse shall be implemented in accordan ce with points IV.1, 2, 3 above. The papers in connection with the goods being transported in Vietnam's territory shall comprise : the papers concerning the goods of exit from and entry into the bonded warehouse and other documents relating to the goods.

  • 5. Goods transportation of Vietnam's territory when goods being bonded into or taken from the warehouse or from this bonded warehouse to other bonded warehouse, must have customs seal and customs escort. The goods transportation on Vietnam's territory mus t be carried out on the permitted routes. It is to permitted to keep or sell goods in Vietnamese market during the transportation process. All incidents happening during the transportation process must be recorded in the minute to be basis for later settl ement. The customs escort, goods owner, and the transportation means driver must sign the above minute.

  • 6. Goods transported from the bonded warehouse to the border gate and inverse must be subject to a fee stipulated in clauses II.3 and II.4 in Interministerial Circular No 31 dated 7 April 1993 issued by the Ministry of finance and The General Department o f Customs.

  V. THE CONCERNED, SERVICES IN THE BONDED WAREHOUSE OPERATION

  The bonded warehouse owner shall be permitted to do the services stipulated in Article 5 of the Regulation on bonded warehouse, provided that :

  • - Being entrusted by the goods owner to do the above services;

  • - Obtaining permission from the customs services of the province, city having the bonded warehouse in cases of doing the service in re-processing and reinforcing packing ;

  • - No changing trade mark, quantity and quality of goods;

  • - Complying with the existing laws of Vietnam on those services.

  • VI. DEALING WITH BREACHES

  All breaches of the Regulation on bonded warehouse and this guidance Circular shall be dealt with in accordance with Article 11 of the Regulation on bonded warehouse.

  VII. ORGANIZING IMPLEMENTATION:

  • 1. This Circular shall replace Decision No 13/TCHQ-CQ dated 25 April 1992 and go into effect from the signing date.

  • 2. The Head of the Supervision and Management Department, the Heads of other departments under the General Department of Customs, the Directors of customs services of the provinces, cities, shall be responsible for organizing the implementation of the Reg ulation on bonded warehouse and this guidance circular. The bonded warehouse owner and the goods owners renting the bonded warehouse, shall be responsible for complying with the stipulations.

  • 3. During the implementation process, all arising problems should be timely reported to the General Department of Customs of the guidance.

• for the General Department of Customs
• Deputy General Director

• NGUYEN THANH
• (Signed)