What Is a Bonded Warehouse? Latest Regulations on Bonded Warehouses in Vietnam

This article by Minavina provides a comprehensive and up-to-date overview of bonded warehouses in Vietnam, including:

• Definition of bonded warehouses

• Permitted services in bonded warehouses

• Regulations on renting bonded warehouses

• Customs procedures and customs supervision

1. What Is a Bonded Warehouse?

🔹 Definition of a Bonded Warehouse

According to Vietnamese law, a bonded warehouse is a warehouse or yard area established within the territory of Vietnam, physically separated from surrounding areas, used for temporary storage, preservation, or permitted processing services for goods:

• Imported goods from abroad awaiting re-export or import into Vietnam

• Domestic goods that have completed customs procedures and are stored while awaiting export

Pursuant to Clause 10, Article 4 of the 2014 Customs Law, a bonded warehouse is a storage area for goods that have undergone customs procedures and are subject to inspection and supervision by customs authorities.

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2. Locations Eligible for Establishing Bonded Warehouses

Bonded warehouses may be established in the following locations:

• Central-government-affiliated cities and provinces that serve as international trade hubs

• Industrial parks, export processing zones, high-tech zones, and economic zones

• Areas with favorable conditions for import–export transportation

📌 Note:
All goods and means of transport entering, leaving, or stored in bonded warehouses must complete customs procedures and are subject to strict customs supervision.

3. Services Permitted in Bonded Warehouses

Owners of goods stored in bonded warehouses may directly perform or authorize the bonded warehouse operator or customs agents to perform the following services:

• Reinforcement, splitting, repackaging, and labeling

• Consolidation, deconsolidation, and grading of goods

• Maintenance and preservation of goods

• Sampling of goods for inspection or customs clearance

• Transfer of ownership of goods within the bonded warehouse

🔹 Special Cases

For specialized bonded warehouses storing chemicals or petroleum products, if regulatory requirements are met, the following activities are permitted:

• Blending or mixing

• Conversion of product types

4. Regulations on Renting Bonded Warehouses

🔹 Eligible Entities

• Vietnamese organizations and individuals licensed for import–export business activities

• Foreign organizations and individuals

🔹 Bonded Warehouse Rental Contracts

• Concluded by mutual agreement between the bonded warehouse operator and the cargo owner in accordance with the law

• The rental period shall not exceed the maximum storage period stipulated in Article 61 of the Customs Law

• Upon expiration of the storage period without cargo removal or proper handling, customs authorities shall organize liquidation of the goods in accordance with regulations

5. Customs Procedures for Goods Entering and Leaving Bonded Warehouses

🔹 Goods Entering Bonded Warehouses

• Customs declaration must be completed at the Customs Sub-department managing the bonded warehouse

• Applicable to goods from abroad, domestic areas, or non-tariff zones

🔹 Goods Leaving Bonded Warehouses

• Exported abroad

• Imported into Vietnam (subject to standard import customs procedures)

• Transferred to non-tariff zones

⏱ The actual import time is the moment when customs authorities confirm that the goods have exited the bonded warehouse.

⚠️ Goods subject to mandatory re-export are not permitted to enter the Vietnamese domestic market.

6. Customs Supervision of Bonded Warehouses

• All goods, vehicles, and services in bonded warehouses are subject to customs inspection and supervision

• Activities such as repackaging, sampling, or consolidation must be notified in writing in advance to the managing customs authority

• Transportation between ports, bonded warehouses, and other customs clearance locations must comply with customs supervision regulations

7. Conclusion

Bonded warehouses play a critical role in the logistics and import–export supply chain, enabling businesses to:

• Flexibly store goods

• Optimize cash flow

• Reduce immediate customs clearance pressure

With professional logistics, bonded warehousing, and customs consulting services, Minavina is ready to support enterprises in all bonded warehouse–related operations.