red-check Conditions for operating bonded warehouses, tax-suspension warehouses, and duty-free shops

Decree No. 68/2016/ND-CPstatus2 dated July 1st, 2016 of the Government regulations on conditions for duty-free business, warehouses, sites for customs clearance, customs inspection and supervision
Posted: 7/7/2016 1:38:12 PM | Latest updated: 20/8/2022 11:07:58 AM (GMT+7) | LuatVietnam: 4014 | Vietlaw: 264

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-CPstatus2 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.

Amendement notes
  • Please be informed that the attached forms are neither translated nor included in the English file.
  • See more the amendments, supplements as well as the abrogated parts at Decree No. 67/2020/ND-CP dated June 15th, 2020.

Related documents

Penalty document

stop-check 127/2013/NĐ-CPFrom December 15, 2013: Administrative fine levels in the domain of customs shall be increased


Effective Date 1-Jul-2016
ExpiredDate Unknown
Published Vietlaw's Newsletter No. 264

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