Official Letter No. 322 / GSQL-TH of August 5, 2011 of the Customs Supervision and Management Department regarding the procedures for goods deposited in bonded warehouses.
Goods deposited in bonded warehouses shall comply with the provisions of Clauses 1 and 2, Article 25 of the Government's Decree No. 154/2005 / ND-CP of December 15, 2005; Customs procedures for goods brought in and out of bonded warehouses must comply with Article 55 of Circular No. 194/2010 / TT-BTC of December 6, 2010 of the Ministry of Finance.
Subjects providing services in bonded warehouses comply with Article 23 of Decree No. 154/2005 / ND-CP.
Regarding the temporary import for re-export of equipment deposited in bonded warehouses
Official Letter No. 3965 / TCHQ-GSQL dated August 12, 2011 of the General Department of Customs on temporary import for re-export of equipment to be sent to bonded warehouses.
Currently, customs procedures for goods brought into and out of bonded warehouses comply with Article 55 of Circular No. 194/2010 / TT-BTC of December 6, 2010.
The temporary import for re-export of construction machinery, equipment and means under a borrowing contract complies with Article 13 of Decree No. 12/2006 / ND-CP and Article 48 of Circular No. 194/2010 / TT. -BTC
The duration and extension of bonded warehouse lease contracts are prescribed in Clause 3, Article 24 of Decree No. 154/2005 / ND-CP
Customs declaration of goods deposited in bonded warehouses must be authorized by the goods owners
Official Letter No. 1258 / TCHQ-GSQL dated March 24, 2011 of the General Department of Customs on importing goods from bonded warehouses
According to Article 23 of the Government's Decree No. 154/2005 / ND-CP of December 15, 2005, on services provided in bonded warehouses, only bonded warehouse owners may send goods by goods owners. bonded authorizations are only allowed to perform services in bonded warehouses.