Official Dispatch No. 5565/TCHQ-GSQL dated October 27, 2023 on increased management of external warehouse lease of export processing enterprises

• Official number: 5565/TCHQ-GSQL
• Legislation Type: Official Dispatch
• Organization: The General Department of Customs
• Signer: Nguyen Bac Hai
• Issued Date: 27/10/2023

MINISTRY OF FINANCE OF VIETNAM GENERAL DEPARTMENT OF CUSTOMS -------	THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom – Happiness ---------------
No. 5565/TCHQ-GSQL Re: increased management of external warehouse lease of export processing enterprises	Hanoi, October 27, 2023

To: Customs Departments of provinces and cities

Pursuant to Article 60 of the Law on Customs, Clause 10 Article 26 of the Government’s Decree No. 35/2022/NĐ-CP dated 28/5/2022, Article 80 of Circular No. 38/2015/TT-BTC dated 25/3/2015 of the Ministry of Finance, export processing enterprises (EPEs) may lease external warehouses to store their raw materials, supplies, finished products serving their primary production activities. In order to have more effective management, supervision and inspection by customs authorities regarding operations of EPEs in general and external warehouse lease by EPEs in particular, General Department of Customs hereby requests Customs Departments of provinces and cities to perform the following tasks:

1. Customs Departments of provinces and cities where EPEs are located:

- Supervise goods entering and leaving external warehouses of EPEs using surveillance camera systems as instructed in Decision No. 247/QĐ-TCHQ dated 02/3/2022 of the Director of the General Department of Customs.

- Intensify inspection, supervision and control of goods entering and leaving external warehouses of EPEs in order to promptly discover suspicious activities and risks requiring appropriate management measures. Cooperate with relevant customs units in customs supervision and inspection of goods at leased warehouses;

- Carry out ad hoc inspections of goods stored at warehouses; carry out inspections upon suspicion of goods that are stored at warehouses against regulations or sold domestically without permission;

- Carry out inspection of compliance with law of external warehouses leased by EPEs at least once per year.

- Report and assess difficulties encountered during management of goods entering and leaving external warehouses of EPEs; propose effective management measures;

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- Formulate plans; assign officials to monitor and manage goods entering and leaving external warehouses leased by EPEs;

- Intensify supervision and control of external warehouses leased by EPEs in order to promptly discover suspicious activities and risks. In case of suspicion, cooperate with the Customs Department of the province or city where the EPE is located in carrying out an ad hoc inspection of goods in the warehouse or inspection of the use and inventory of raw materials, supplies, equipment and exports of the EPE as per regulations;

- Exchange and provide information about activities of the EPEs at the leased warehouse for the supervisory Sub-departments of Customs of the EPEs.

- Report and assess difficulties encountered during management of goods entering and leaving external warehouses of EPEs; propose effective management measures;

For your information and compliance./.

ON BEHALF OF GENERAL DIRECTOR
PP DIRECTOR OF CUSTOMS MANAGEMENT AND SUPERVISION DEPARTMENT
DEPUTY DIRECTOR




Nguyen Bac Hai