Title: Decree 68/2016/ND-CP dated July 1st, 2016 of the Government regulations on conditions for duty-free business, warehouses, sites for customs clearance, customs inspection and supervision

Type: Decree

Issuing Agency: Government

Responsible Agency: Ministry of Finance

Issuing Date: 01-07-2016

 

 

Decree No. 68/2016/ND-CP 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.

It requires conditions on location of duty-free shops including (1) in restricted areas of international border gates, international railway stations, first-grade sea ports, international airports; (2) in inland areas; (3) in domestic airlines which serve foreign flights; (4) duty-free depots and restricted areas of customs in the outside of border gates.  

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.

This Decree also requires for software and camera system installed to manage imports, exports, storage, and inventories according to each goods item, purchasers, customs declaration sheets and must be directly connected to customs agencies.

It orders temporary suspension of duty-free businesses in the two following cases (1) suggestion of enterprises; (2) withdrawal of certificates on duty-free services. The time of temporary suspension will extend less than six months since the day of reporting.

The Decree becomes effective since July 1, 2016 and annuls provisions in Articles 82, 89 and 92 of Decree No.08/2015/ND-CP dated January 21, 2015.

 

 

Download Vietnamese: Decree 68/2016/ND-CP dated July 1st, 2016 of the Government regulations on conditions for duty-free business, warehouses, sites for customs clearance, customs inspection and supervision