THE PRIME MINISTER OF
GOVERNMENT
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SOCIALIST REPUBLIC OF
VIET NAM
Independence - Freedom – Happiness
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No. 212/1998/QD-TTg
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Hanoi, November 02,
1998
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DECISION
PROMULGATING THE REGULATION ON BONDED WAREHOUSES
THE PRIME MINISTER
Pursuant to the Law on Organization of
Government of September 30, 1992;
Pursuant to the Ordinance on Customs of February 20, 1990;
At the proposal of the General Director of Customs,
DECIDES:
Article 1.- To
promulgate, together with this Decision, the Regulation on Bonded Warehouses.
Article 2.- This
Decision shall replace Decision No. 104/TTg of March 16, 1994 of the Prime
Minister promulgating the Regulation on Bonded Warehouses.
Article 3.- The General
Director of Customs shall be responsible for guiding the implementation of this
Decision.
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THE PRIME MINISTER OF
GOVERNMENT
Phan Van Khai
REGULATION
ON BONDED WAREHOUSES
(Promulgated
together with Decision No. 212/1998/QD-TTg of November 2, 1998 of the Prime
Minister)
Chapter I
GENERAL PROVISIONS
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Goods temporarily stored or preserved in bonded
warehouses, if destined for export, are those for which the customs procedures
have been cleared for export; if brought from abroad, they are goods awaiting
further transport to other country(ies) or the clearance of procedures for
import into Vietnam, and not yet liable to import duty. Goods owners shall be
assured of ownership over their goods left in bonded warehouses.
Article 2.- Bonded
warehouses and all the goods, means of transport going in and out or stored and
maintained therein shall be subject to inspection, supervision and control by
Customs agencies.
Article 3.- The terms
and expressions herein shall be understood as follows:
1. "Warehouse owner" is the enterprise
licensed to carry out bonded warehouse business.
2. "Goods owner" is the person (legal
entity or individual) that has goods deposited in bonded warehouses.
3. "Lawful representative of goods
owners" is the person authorized by goods owners in accordance with the
provisions of law, inclusive of foreigner. Goods owners shall be liable before
law for their decisions regarding their authorized lawful representatives.
4. "Bonded warehouses' customs" are
Customs units directly engaged in effecting customs procedures as well as
inspecting and supervising goods brought in and out, stored, maintained and
services in bonded warehouses.
Chapter II
ESTABLISHMENT AND LEASE
OF BONDED WAREHOUSES
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1. Provinces and cities which are the centers of
goods traffic between Vietnam and foreign countries, have great flows of
exported and imported goods and have conditions favorable to the transport of
exported and imported goods.
The Prime Minister shall decide on each specific
case where provinces and cities are allowed to set up bonded warehouses at the
request of the People's Committees of provinces and centrally-run cities and
the General Department of Customs.
2. Industrial parks, high-tech parks and export
processing zones and exclusive economic zones (hereinafter referred
collectively to as industrial parks) permitted to set up by competent
authorities.
Article 5.- Setting up
of bonded warehouses.
1. Enterprises situated on areas prescribed in
Item 1 of Article 4 shall have to meet the following conditions before applying
for setting up bonded warehouses:
a/ Being a State enterprise of Vietnam, staffed
with a contingent of cadres qualified for profession of warehousing business,
forwarding of exported and imported goods and international commercial
transactions.
b/ Having valid papers on the rights to use
necessary store and site surfaces in accordance with law. Stores and sites must
be separated from the adjacent areas by solid wall and fencing systems,
equipped with technical and material bases, ensure safety for people as well as
means of transport, storing and keeping of goods and convenient for Custom's
inspection and supervision.
c/ Strictly abiding by policies and law and
having transparent business, financial and credit relations.
d/ Paying fully fees for setting up bonded
warehouses as stipulated.
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- An application for setting up bonded
warehouses according to the form published by the General Department of
Customs;
- The written proposal by the ministry in charge
or the People's Committees of provinces and cities which shall be forwarded to
the Prime Minister and the General Department of Customs;
- Licenses or decisions to establish enterprises
(notarized copies);
- Design diagrams of store and site areas with
explicit indications of the boundary line separated from the outside,
arrangement of storehouses, systems of internal transport routes within
warehouse areas, protection and fire prevention systems, warehouse offices and
offices of Store Customs units;
- A report with specific justifications (in
writing) of warehouse operations;
- Documents concerning accounts at banks; and
- Valid documents on the right to use stores and
sites.
2. Enterprises that apply for setting up bonded
warehouses in industrial parks shall satisfy the following conditions:
a/ Being an enterprise having the function of
dealing in warehousing business, forwarding of exported and imported goods and
supply of technical material and import raw materials for industrial parks;
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c/ Strictly abiding by policies and law; and
having transparent business, financial and credit relations.
d/ Paying fully fees for setting up bonded
warehouses as stipulated.
e/ A dossier applied for the setting up bonded
warehouses shall comprise:
- An application for setting up bonded
warehouses according to the form published by the General Department of
Customs;
- Investment approval decisions by the competent
agency(ies) or investment licenses or business registration certificates
(notarized copies);
- The written proposal by provincial/municipal
Management Boards of Industrial Parks forwarding to the Prime Minister and the
General Department of Customs. Each industrial park shall have not more than 1
enterprise permitted to establish bonded warehouses;
- Design diagrams of warehouse areas in the
overall industrial parks with explicit indications of the boundary line
separated from the remaining area of the parks, location of storehouses,
systems of internal transport routes within warehouse areas, protection and
fire prevention systems, warehouse offices and offices of Warehouse Customs
units;
- A report with specific justifications (in
writing) of warehouse operations;
- Contracts for leasing land or stores or sites
in industrial parks.
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1. Application for setting up bonded warehouses
and dossiers shall be forwarded to the provincial or municipal Customs. Within
15 days from the date of receipt of the application and dossiers of
enterprises, the provincial/municipal Customs Departments shall study the
dossiers, make actual survey of stores and sites and prepare reports and
petitions to the General Department of Customs. The latter shall, within 15
days from the date of receipt of reports of provincial/municipal Customs
Departments and dossiers of enterprises, examine and submit them to the Prime
Minister. In case of the latter's approval, the General Department of Customs
shall, within 15 days, complete the procedures to grant licenses for setting up
bonded warehouses.
2. The General Department of Customs shall make
periodical inspections once a year and irregular inspections of each bonded
warehouse to report to the Prime Minister on the observance of law and the
regulation of bonded warehouse by the licensed enterprises.
Where a bonded warehouse owner has breached
policies and law related to bonded warehouses' operations to the extent that
administrative sanctions were taken against it three times in a year due to
violations of Bonded Warehouse Regulation at the level of pecuniary fines of 20
million VND or more or examination for criminal liability, the General
Department of Customs shall issue a decision to revoke its license.
3. The General Department of Customs shall issue
a decision to revoke licenses in cases where enterprises, after six months from
the date of receipt of licenses to establish Bonded Warehouses, fail to put
them into operation without plausible reasons.
4. The General Department of Customs, based on
business requirements, enterprises' petitions and the suitability to
geographical positions and operational conditions of bonded warehouses, shall
decide to permit enterprises to expand, narrow or move the sites of bonded
warehouses or to temporarily use stores and sites near bonded warehouses' area
for a certain time to store goods deposited in them; but sufficient conditions must
be met for strict control thereof in compliance with the stipulations herein.
Article 7.- Upon
agreement or authorization by goods owners, bonded warehouse owners may carry
out the following services in bonded warehouses:
1. Transport of goods from border check points
to bonded warehouses and vice versa;
2. Acting as brokers for seeking outlet to goods
deposited in bonded warehouses;
3. Getting through customs procedures on behalf
of goods owners;
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5. Recycling or strengthening packings,
repackaging, maintenance and repair of goods; these services must be done in
bonded warehouses under Customs' surveillance;
6. Transport of goods from one bonded warehouse
to another.
The General Department of Customs shall provide
specific guidance for implementation of this Article.
Article 8.- Bonded
warehouse owners in industrial parks, besides being entitled to perform
services mentioned in Article 7, shall be entitled to make temporary import of
goods which are technical materials or raw materials for supply production
enterprises therein. These goods shall not be liable to import duty till they
are officially imported into Vietnam.
The General Department of Customs shall provide
specific guidance for implementation of this Article.
Article 9.- Leasing of
bonded warehouses.
1. Subjects allowed to lease bonded warehouses:
- Foreign enterprises, organizations and
individuals;
- Vietnamese enterprises of various economic
sectors permitted to engage in export and import business; and
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2. Bonded warehouse leases:
Bonded warehouse leases shall be agreed upon by
warehouse owners and goods owners in compliance with the common requirements of
both parties and must conform to Vietnamese policies and law. The following
contents must necessarily be stated in the leases: names of types of goods,
quantity and quality of goods; duration of leasing warehouses and services
mentioned in Article 7 if so requested by goods owners.
Bonded warehouse leases shall be signed and
registered with Customs agencies 24 hours at the latest prior to arrival of
goods at the first border gate of entry of Vietnam.
3. The duration for leasing Bonded Warehouses
shall be stipulated in warehouse leases but shall not exceed 01 (one) year. The
leasing term may be extended twice, each extension shall not exceed 06 months
and must be notified in writing to bonded warehouse Customs prior to expiration
of warehouse leases.
Where warehouse leases have expired while goods
owners fail to get through procedures for extension, goods shall be treated as
follows:
- Where goods owners sign extension leases
within 30 days from the date of expiration of the leases, the Customs shall
accept such leases.
- Beyond 30 days, warehouse owners shall notify
goods owners once every 01 month. Where goods owners sign extension leases
within 03 months from the date of expiration of leases, administrative actions
shall be taken against them and extension leases shall be accepted. Where good
owners fail to sign extension leases after 03 months from the date of
expiration of leases, warehouse owners shall give written notifications to good
owners and Bonded Warehouse Customs. In cases where goods owners fail to give a
reply after 15 days from the date of making such notifications, the Customs
shall arrange liquidation in accordance with the current stipulation; proceeds
from such liquidation shall be remitted into the State budget after making
deduction for storing fees, services fees (if any) and the costs for
arrangement of liquidation in conformity with the stipulations of the Ministry
of Finance.
- During the duration of deposition of goods,
where goods owners make announcement in writing or where both warehouse owners
and goods owners make written announcements to relinquish goods deposited in
bonded warehouses, the Customs shall arrange liquidation and the proceeds
therefrom shall be dealt with as stipulated above.
- Where goods are deteriorated beyond use, they
shall be destroyed in accordance with Item 4, Article 13 hereof.
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CUSTOMS PROCEDURES FOR
GOODS BROUGHT IN AND OUT, STORED AND MAINTAINED IN BONDED WAREHOUSES
Article 10.- Goods
brought in and out, stored and maintained in bonded warehouses.
1. All kinds of exported goods that have got
through customs procedures and goods brought to Vietnam from overseas pending
further transport to other country(ies) or pending import into Vietnam by those
entitled to lease bonded warehouses as stipulated in Item 1, Article 9, shall
be brought to and stored in bonded warehouses except the following goods:
- Goods bearing fake marks of Vietnam or fake
names of Vietnamese origin;
- Goods that pose a danger to the public or
environmental pollution; and
- Goods banned from export and import except for
cases permitted by the Prime Minister.
Those goods the import of which is temporarily
stopped for each period are still eligible for being stored in bonded
warehouses for their export overseas. Those goods whose export is temporarily
ceased shall must not be put into bonded warehouses.
2. Goods deposited in bonded warehouses before
their import into domestic market shall comprise:
- Goods of foreign owners who have not signed
sales contracts to Vietnamese enterprises;
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3. Goods that are stored and preserved in bonded
warehouses shall conform to bonded warehouse leases. Goods that are brought in
and out of bonded warehouses must get through customs procedures and pay
customs fees as prescribed.
4. Transport of goods from border gates or from
gathering places after completion of customs procedures (with regard to
exported goods brought in bonded warehouses) to bonded warehouses or from
bonded warehouses to border gates shall all be subject to customs' supervision
and control. Such transport shall be carried out on both sea routes or land
roads and through international or national border gates.
Where exported goods are forwarded through other
places, presidents of the People's Committees of border provinces shall examine
and decide on each specific place; in any cases the national interests,
sovereignty and security as well as social order at border must be ensured and
actions against smuggling must be taken.
Article 11.- Customs
procedures for goods brought in bonded warehouses
1. When goods are brought from abroad to the
first border gate of Vietnam before being put in bonded warehouses, good owners
or their lawful representatives shall produce to Bonded Warehouse Customs the
following documents: bonded warehouse leases, declarations and other documents
as stipulated by the General Department of Customs. Procedures for putting
goods in warehouses shall comply with the General Department of Custom's
regulations.
2. Goods brought from within Vietnam into bonded
warehouses shall comprise exported goods for which the customs procedures have
been completed and pending export; goods for which the temporary import for
re-export timelimits have expired; and goods decided by competent State
agency(ies) to be re-exported.
With regard to goods brought from within Vietnam
into bonded warehouses, the goods owners shall have to fully carry out the
customs procedures as for a lot of exported goods including payment of tax (if
any) as stipulated by law. Good owners or their lawful representatives shall
have to submit to Bonded Warehouse Customs the following documents: bonded
warehouse leases, declarations of exported goods for which the customs
procedures have been completed, declarations of goods brought into bonded
warehouses and other necessary documents stipulated by the General Department
of Customs in order to clear procedures for depositing goods in warehouses.
Article 12.- Customs
procedures for goods brought out of bonded warehouses.
1. Bringing of goods to foreign countries
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- Declarations of exported goods;
- Letters of attorney for taking out goods (if
authorization has not been specified in warehouse leases); and
- Delivery orders.
The Bonded Warehouse Customs shall compare these
declaration documents for taking goods from warehouses with the documents when
filling procedures for depositing goods in warehouses and the actual lots of
goods, and if these documents match, shall effect delivery procedures and
either make customs sealing or accompany goods to border gates where they shall
be exported. If the lot of goods of one contract cannot be all exported at one
go, it will be subtracted back till the goods specified in the contract are
clean out. Where there are difficulties in delivery of goods, the time limit
for keeping goods at border gate areas shall not nevertheless be more than 180
days. If there are bonded warehouses at border gate areas, goods shall be
deposited in such warehouses pending export. After the 180-day time limit,
where goods have not been all brought out of Vietnam, the goods owners or their
lawful representatives shall sign contracts to deposit them definitely in
border bonded warehouses or to bring them back to the former bonded warehouses
and to get through procedures to put them back into warehouses.
2. Import of goods into Vietnam:
a/ With regard to goods from abroad that are
temporarily deposited in bonded warehouses and goods for which the temporary
import timelimits have expired, the procedures for their re-export and deposit
into bonded warehouses shall be carried out; if permitted to be imported for
sale on domestic market in Vietnam, they shall be considered goods imported
from foreign countries into Vietnam and must comply fully with the current
regulations on imported goods. The time of import is the moment where the
Customs registers the declarations for imported goods. Those goods that breach
law and have been dealt with by a decision on their re-export and deposit in
bonded warehouses shall not be allowed to be imported back.
b/ Goods from bonded warehouses brought into
export processing zones, industrial parks and high-tech parks and vice versa
shall be considered goods imported from abroad or exported abroad and comply with
this Regulation and the Regulation on Export Processing Zones, Industrial Parks
and High-Tech Parks promulgated together with the Government's Decree No. 36/CP
of April 24, 1997.
Article 13.- Management
of goods stored and preserved in bonded warehouses.
1. Any shifting of goods within a warehouse or
from one warehouse to another shall be notified to Bonded Warehouse Customs. To
perform services mentioned in Article 7 hereof, warehouse owners shall inform
Bonded Warehouse Customs before the performance thereof and be subject to
Bonded Warehouse Customs' supervision throughout the course of such
performance.
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3. Every year, warehouse owners shall make
inventory of stocks outstanding in bonded warehouses under Bonded Warehouse
Customs' supervision. Every 06 months and 1 year, bonded warehouse owners shall
report to Bonded Warehouse Customs on the operation of warehouses.
4. Where there is a need to destroy lots of
goods that are broken, damaged or the quality of which has deteriorated or the
dates of use of which have expired as such cases may arise in the course of
storing, there must be agreements in writing between goods owners their lawful
representatives and warehouse owners, which shall be sent to
provincial/municipal Customs where bonded warehouses are situated. The
destruction of these lots of goods shall fully comply with the procedures
stipulated by the General Department of Customs.
Chapter IV
DEALING WITH BREACHES
Article 14.- Any acts
that breach the provisions hereof shall be dealt with according to with the
Ordinance on Sanctions Against Administrative Violations or examined for
criminal liability, depending on the nature and seriousness of the violations.
Chapter V
IMPLEMENTATION PROVISION
Article 15.- This
Regulation shall replace the Regulation on Bonded Warehouses promulgated
together with Decision No. 104/TTg of March 16, 1994 and take effect together
with Decision No. 212/1998/QD-TTg of November 2, 1998 of the Prime Minister.
Article 16.- The
General Director of Customs shall be responsible for guiding implementation of
this Regulation. The ministers, heads of ministerial-level agencies, heads of
agencies attached to the Government and presidents of the People's Committees
of provinces and centrally-run cities shall be responsible for implementing
this Regulation.
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THE PRIME MINISTER OF
GOVERNMENT
Phan Van Khai