The General Department of Vietnam Customs notes that the domestic consumption of goods in transit is only performed in events of force majeure and must be allowed by the Ministry of Industry and Trade.
Procedures for goods in transit transferred into domestic consumption shall be carried out according to clause 5 Article 25 of Decree No. 08/2015/ND-CP (amended, supplemented at clause 12 Article 1 of Decree No. 59/2018/ND-CP ) and Article 21 of Circular No. 38/2015/TT-BTC (amended, supplemented at Circular No. 39/2018/TT-BTC).
Location to carry out procedures for transferring goods in transit into domestic consumption shall be carried out at the Sub-department of customs where the goods are stored.