This Decree details conditions for recognition, expansion, contraction, relocation, transfer of ownership, suspension and shutdown of duty-free shops; bonded warehouses; tax-suspension warehouses container freight stations; off-airport freight terminals; sites for customs procedures; places for gathering imports, exports for inspection and supervision
According to Article 10 of this Decree, the minimum area of a bonded warehouse should be 5,000 m2 (including warehousing, storage yards and auxiliary works) of which area of warehousing should be at least 1,000 m2
For bonded warehouses specialized for storage of one or several types of goods with special storage conditions, the minimum area is 1,000 m2 or the minimum storage volume is 1,000 m3
Particularly, for a bonded warehouse situated in seaport, its minimum area is 1,000 m2. Minimum area of a specialized storage yard should be 10,000 m2 without warehousing area required
In addition, a bonded warehouse shall also have software that is capable of managing imports, exports, inventories according to each goods item, purchasers, customs declaration sheets and must be directly connected to customs agencies
This Decree takes effect from July 1st, 2016. To abolish the provisions in Articles 82, 89 and 92 of Decree No. 08/2015/ND-CP dated January 21st, 2015.
In the case the establishment and operation that had been taken place before the effective date of this Decree fail to meet the requirements for recognition as prescribed in this Decree shall be allowed to operate till July 1st, 2017.
|127/2013/NĐ-CP||From December 15, 2013: Administrative fine levels in the domain of customs shall be increased|
|Published||Vietlaw's Newsletter No. 264|