According to Clause 10 Article 1 of Decree No. 18/2021/ND-CP, export processing enterprises (EPEs) must have software for management of duty-free goods serving preparation of reports on receipt, discharge, inventory and use of imports according to customs laws.
According to the General Department of Vietnam Customs’ opinions, with regard to such “software for management”, EPEs may themselves establish provided that it may monitor and output figures to prepare statement of movement and inventory of duty – free imported goods according to Clause 39 Article 1 of Circular No. 39/2018/TT-BTC
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Regarding the requirement for installation of surveillance cameras, Clause 10 Article 1 of Decree No. 18/2021/ND-CP requires EPEs to install surveillance cameras at all locations (warehouses, yards) where goods, finished products, machinery, etc. are stored. However, it is not required to install surveillance cameras at factories, offices, canteens, etc.