Official letter No. 184/TCHQ-TXNK dated January 17th, 2022 of the General Department of Vietnam Customs regarding goods imported on the spot from bonded warehouse to inland market

According to clause 10 Article 4 of the Customs Law No. 54/2014/QH13 “Bonded warehouse means a depot for storing goods for which customs formalities have been completed and which are stored pending their export, etc.”

Accordingly, the General Department of Vietnam Customs assumes that a domestic enterprise’s import of goods for export production from a bonded warehouse under designation of a foreign trader and such goods are derived from goods used for export production exempt from duty of another domestic enterprise that exported the goods to the bonded warehouse but not undergoing production, it fails to meet the regulations at clause 10 Article 4.