Decree No. 68/2016/ND-CP

DECREE

ON CONDITIONS FOR DUTY-FREE GOODS BUSINESS, WAREHOUSES, CUSTOMS PROCEDURE SITES, CONSOLIDATION POINTS, AND CUSTOMS INSPECTION AND SUPERVISION

Pursuant to the Law on Organisation of the Government dated 19 June 2015;

Pursuant to the Law on Customs dated 23 June 2014;

Pursuant to the Law on Investment dated 26 November 2014;

At the request of the Minister of Finance;

The Government hereby promulgates the Decree on conditions for duty-free goods business, warehouses, customs procedure sites, consolidation points, and customs inspection and supervision.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

1. This Decree details the conditions for recognition, expansion, reduction, relocation, transfer of ownership, suspension and termination of operation of duty-free goods business, warehouses, customs procedure sites, consolidation points, and customs inspection and supervision sites.

2. Duty-free shops, warehouses, customs procedure sites, consolidation points, and customs inspection and supervision sites specified in Clause 1 of this Article must, in addition to meeting the conditions prescribed in this Decree, comply with other relevant provisions of law.

Article 2. Subjects of application

1. Organisations and individuals with rights and obligations related to the business, expansion, reduction, relocation, transfer of ownership, suspension and termination of operation of duty-free goods business, warehouses, customs procedure sites, consolidation points, and customs inspection and supervision sites.

2. Customs authorities and customs officers.

3. Other state agencies in coordinating state management of customs.

Article 3. Interpretation of terms

In this Decree, the following terms are construed as follows:

1. A duty-free shop is a place for storing and selling goods of imported or domestically produced origin to subjects entitled to tax preferential policies under law.

2. The quarantine area of seaports, international civil airports, international through-railway stations and international road border gates (hereinafter referred to as the quarantine area) is an area separated and protected at the border gate area after the exit procedure area.

3. The restricted area of an international civil airport (hereinafter referred to as the restricted area) is an area separated and protected in the international terminal area after the entry procedure area and before the customs procedure area.

4. A petroleum warehouse is a warehouse area for storing imported, exported, temporarily imported and re-exported petroleum.

5. An extended air cargo warehouse is a warehouse and yard area outside the border gate for storing exported and imported goods transported by air that are subject to customs inspection and supervision.

6. A less-than-container-load consolidation point, abbreviated as CFS (Container Freight Station) warehouse, is a warehouse and yard area used for consolidating, splitting, packing, arranging, stuffing and providing ownership transfer services for exported and imported goods of many goods owners sharing containers.

7. A centralised exported and imported goods assembly, inspection and supervision site is an area for assembling, and for customs inspection and supervision of, exported and imported goods; it has the function of storing and preserving exported and imported goods pending customs procedures.

Chapter II

SPECIFIC PROVISIONS

Section 1. DUTY-FREE GOODS BUSINESS

Article 4. Conditions for granting the certificate of eligibility for duty-free goods business

1. Location of duty-free shops

a) In the quarantine area of an international road border gate, an international through-railway station or a class-1 seaport; in the quarantine area and restricted area of an international civil airport;

b) In the inland area;

c) On aircraft operating international flights of an airline established and operating under Vietnamese law;

d) Duty-free goods warehouses located together with the duty-free shop, or in the quarantine area or restricted area, or within the customs operation area in areas outside the border gate under Article 8 of the Government's Decree No. 01/2015/NĐ-CP of 02 January 2015 detailing the scope of customs operation areas and the responsibility for coordination in preventing and combating smuggling and illegal transport of goods across the border.

2. Having software that meets the following criteria:

a) Managing goods imported, exported, stored and held in stock in the duty-free shop by item, by buyer subject and by customs declaration;

b) Meeting the requirements for backup and data export to serve reporting, statistics and archiving, and being directly networked with the managing customs authority.

3. Having a camera system that meets the following criteria:

a) Being able to observe all positions in the duty-free goods warehouse and duty-free shop. Images must be observable at all times of the day (24/24 hours);

b) Camera image data is kept for at least 12 months;

c) The camera system is directly connected with the managing customs authority.

The Director General of the General Department of Customs shall issue the data exchange standard between the customs authority and the duty-free goods trading enterprise regarding the software managing goods brought in and out and the supervision camera system.

Article 5. Dossier for granting the certificate of eligibility for duty-free goods business

1. A written request for the certificate of eligibility for duty-free goods business in Form No. 01 in the Appendix issued together with this Decree: 01 original.

2. The Enterprise Registration Certificate or Investment Registration Certificate: 01 copy.

3. The design diagram of the duty-free shop area and duty-free goods warehouse: 01 copy.

4. Documents describing the duty-free goods business management software programme: 01 original.

5. The enterprise's internal management procedures for import, export, storage and stock of goods at the duty-free goods warehouse, delivery and receipt of goods from the duty-free goods warehouse to the duty-free shop or aircraft, sales management at the duty-free shop or aircraft, and the handover of duty-free sales proceeds: 01 original.

6. Papers proving the right to use the premises of the duty-free shop and duty-free goods warehouse: 01 copy.

7. The certificate of eligibility for fire prevention and fighting issued by the police authority (except where located in an area already recognised as eligible for fire prevention and fighting): 01 copy.

8. The operating regulation: 01 original.

Article 6. Order for granting the certificate of eligibility for duty-free goods business

1. The enterprise shall submit the dossier requesting the certificate of eligibility for duty-free goods business by post, directly, or through the customs authority's electronic data processing system, to the General Department of Customs.

2. Within 10 working days (counted from the postmark date of arrival for dossiers sent by post, or from the date the dossier-receiving officer receives the enterprise's dossier, or the time recorded by the customs authority's electronic system) from the date of receipt of the enterprise's complete dossier, the General Department of Customs shall complete the examination of the dossier and of the actual duty-free shop and duty-free goods warehouse. At the end of the inspection, the customs authority and the enterprise shall sign a record of the inspection contents.

3. Within 05 working days from the date of completing the examination of the dossier and of the actual duty-free shop and duty-free goods warehouse, the Director General of the General Department of Customs shall grant the certificate of eligibility for duty-free goods business or reply to the enterprise in writing if the conditions are not yet met.

4. Where the dossier is not yet complete and valid, within 05 working days from the date of receipt of the enterprise's dossier, the General Department of Customs shall send a written notice requesting the enterprise to supplement the dossier. If more than 30 working days pass from the date of sending the notice without a written response from the enterprise, the General Department of Customs has the right to cancel the dossier.

Article 7. Suspension of duty-free goods business

1. Cases of suspension of duty-free goods business

a) At the enterprise's request for suspension of operation;

b) Cases subject to revocation of the certificate of eligibility for duty-free goods business under Clause 1, Article 8 of this Decree.

2. Order and procedures for suspending duty-free goods business

a) The provincial or municipal Customs Department shall issue a notice of suspension of duty-free goods business.

b) After issuing the notice of suspension of duty-free goods business, the provincial or municipal Customs Department shall inspect and confirm the quantity of goods in stock at the duty-free shop and duty-free goods warehouse.

c) Carry out the liquidation of temporary import customs declarations in the case of revocation of the certificate of eligibility for duty-free goods business under Clause 1, Article 8 of this Decree within 30 working days from the date of issuing the notice of suspension of duty-free goods business.

3. During the suspension of duty-free goods business, the customs authority shall supervise the quantity of goods in stock at the duty-free shop and duty-free goods warehouse. The duty-free goods trading enterprise is responsible for ensuring the integrity of goods at the duty-free shop and duty-free goods warehouse.

4. During the period of suspension of duty-free goods business, if the enterprise wishes to resume operation, it shall notify the provincial or municipal Customs Department in writing in Form No. 02 in the Appendix issued together with this Decree.

5. The suspension period of duty-free goods business shall not exceed 06 months from the date of the notice of suspension of operation.

Article 8. Revocation of the certificate of eligibility for duty-free goods business

1. Cases of revocation of the certificate of eligibility for duty-free goods business:

a) At the enterprise's request to terminate duty-free goods business;

b) More than 06 months have passed from the date of granting the certificate of eligibility for duty-free goods business but the enterprise has not put the duty-free shop into operation;

c) The duty-free shop or duty-free goods warehouse does not maintain the conditions prescribed in Article 4 of this Decree;

d) Within 12 months, the enterprise commits 03 administrative violations of customs law related to duty-free goods business and is subject to administrative penalties in the form of fines, each exceeding the penalty competence of the Head of the Customs Sub-Department;

dd) The suspension period prescribed in Clause 5, Article 7 of this Decree has been exceeded.

2. Order of revocation of the certificate of eligibility for duty-free goods business:

a) The General Department of Customs shall issue a document assigning the provincial or municipal Customs Department to check the quantity of goods in stock and the quantity of goods temporarily imported in order to carry out liquidation.

b) The provincial or municipal Customs Department shall report the liquidation result to the General Department of Customs within 30 working days from the date of receiving the General Department of Customs' document assigning the inspection.

c) Within 05 working days from receiving the report of the provincial or municipal Customs Department, the Director General of the General Department of Customs shall issue a decision revoking the certificate of eligibility for duty-free goods business.

Article 9. Expansion, reduction, relocation and transfer of ownership of duty-free shops

1. Dossier for expansion, reduction or relocation of a duty-free shop:

a) A written request for expansion, reduction or relocation in Form No. 01 in the Appendix issued together with this Decree: 01 original.

b) A diagram of the area to be expanded, reduced or relocated: 01 copy.

c) Papers proving the right to use the premises upon expansion, reduction or relocation: 01 copy.

2. Dossier for transfer of ownership of a duty-free shop:

In addition to the dossier prescribed in Article 5 of this Decree, the enterprise receiving the transfer of ownership of the duty-free shop shall additionally submit the following papers:

a) An application for transfer of ownership in Form No. 01 in the Appendix issued together with this Decree: 01 original;

b) The contract related to the transfer of ownership: 01 copy.

3. The order for expansion, reduction, relocation and transfer of ownership of duty-free shops is the same as for the granting of the certificate of eligibility for duty-free goods business prescribed in Article 6 of this Decree.

Section 2. BONDED WAREHOUSES

Article 10. Conditions for recognition of bonded warehouses

1. The area requested for recognition as a bonded warehouse must be within the areas prescribed in Clause 1, Article 62 of the Law on Customs; an area approved by a competent authority in the plan for development of the logistics centre system nationwide; an area with investment incentives; or an area serving the export of centrally produced agricultural, forestry and aquatic products.

2. The bonded warehouse is separated from the surrounding area by a fence system and meets the requirements of regular customs inspection and supervision, except for warehouses located in border gate or port areas that already have a fence separating them from the surrounding area.

3. Working conditions for the customs authority are ensured, such as working premises, goods inspection premises, premises for installing customs inspection equipment, and warehouses for storing exhibits of violations, according to the regulations of the Ministry of Finance.

4. A bonded warehouse must have a minimum area of 5,000 m2 (including warehouses, yards and auxiliary works), of which the goods storage area must be 1,000 m2 or more. For a bonded warehouse specialised in storing one or several kinds of goods requiring special preservation, the minimum area must be 1,000 m2 or the minimum storage volume must be 1,000 m3. For a bonded warehouse located in a port area, the minimum area must be 1,000 m2. A specialised bonded yard must have a minimum area of 10,000 m2, with no warehouse area required.

5. Having software that meets the following criteria:

a) Managing goods imported, exported, stored and held in stock in the bonded warehouse by item, by buyer subject and by customs declaration;

b) Meeting the requirements for backup and data export to serve reporting, statistics and archiving, and being directly networked with the managing customs authority.

6. Having a camera system that meets the following criteria:

a) Being able to observe all positions in the bonded warehouse. Images must be observable at all times of the day (24/24 hours);

b) Camera image data is kept for at least 12 months;

c) The camera system is directly connected with the managing customs authority.

The Director General of the General Department of Customs shall issue the data exchange standard between the customs authority and the bonded warehouse business enterprise regarding the software managing goods brought in and out and the supervision camera system.

Article 11. Dossier for recognition of bonded warehouses

1. A written request for recognition in Form No. 01 in the Appendix issued together with this Decree: 01 original.

2. The Enterprise Registration Certificate or Investment Registration Certificate: 01 copy.

3. The design diagram of the warehouse and yard area clearly showing the boundary separating it from the outside, the positions of warehouses, the internal transport road system, security, the warehouse office and the customs working premises: 01 copy.

4. Documents describing the bonded warehouse management software programme: 01 original.

5. Papers proving the right to use the bonded warehouse: 01 copy.

6. The certificate of eligibility for fire prevention and fighting issued by the police authority: 01 copy.

7. The operating regulation: 01 original.

Article 12. Order for recognition of bonded warehouses

1. The enterprise shall submit the recognition dossier by post, directly, or through the customs authority's electronic information receipt system, to the General Department of Customs.

2. Within 10 working days from the date of receipt of the enterprise's complete dossier, the General Department of Customs shall complete the examination of the dossier and of the actual warehouse and yard. At the end of the inspection, the customs authority and the enterprise shall sign a record of the inspection contents.

3. Within 05 working days from the date of completing the examination of the dossier and of the actual warehouse and yard, the Director General of the General Department of Customs shall issue a decision recognising the bonded warehouse or reply to the enterprise in writing if the conditions are not yet met.

4. Where the dossier is not yet complete and valid, within 05 working days from the date of receipt of the enterprise's dossier, the General Department of Customs shall send a written notice requesting the enterprise to supplement the dossier. If more than 30 working days pass from the date of sending the notice without a written response from the enterprise, the General Department of Customs has the right to cancel the dossier.

Article 13. Expansion, reduction, relocation and transfer of ownership of bonded warehouses

1. Where an enterprise wishes to expand or reduce the area of, relocate, or transfer ownership of a bonded warehouse and meets the conditions prescribed in Article 10 of this Decree, it shall prepare a dossier and send it to the General Department of Customs, comprising:

a) A written request for expansion, reduction, relocation or transfer of ownership: 01 original;

b) A diagram of the warehouse and yard of the area to be expanded, reduced, relocated or transferred: 01 copy;

c) Papers proving the right to use the premises upon expansion, reduction or relocation: 01 copy;

d) The contract related to the transfer of ownership: 01 copy.

2. The order of expansion, reduction, relocation and transfer of ownership is the same as the order of recognition of bonded warehouses prescribed in Article 12 of this Decree.

Article 14. Suspension of operation of bonded warehouses

1. The operation of a bonded warehouse is suspended when the enterprise submits a written request for suspension of operation. The suspension period shall not exceed 06 months.

2. The provincial or municipal Customs Department shall issue a notice of suspension of operation of the bonded warehouse.

3. Order of suspension of operation:

Within 05 working days from receiving the enterprise's written request for suspension of operation of the bonded warehouse, the provincial or municipal Customs Department shall inspect and confirm the quantity of goods in stock at the warehouse and issue a notice of suspension of operation of the bonded warehouse.

4. During the suspension period prescribed in Clause 1 of this Article, the customs authority shall not carry out customs procedures for goods deposited in the warehouse; it shall supervise and handle the goods in stock at the bonded warehouse under law.

5. At least 05 working days before the end of the suspension period, the enterprise shall submit a written report on resuming or terminating the operation of the bonded warehouse.

6. During the suspension period, if the enterprise wishes to resume operation, it shall notify the provincial or municipal Customs Department in writing in Form No. 02 in the Appendix issued together with this Decree.

Article 15. Termination of operation of bonded warehouses

1. Cases of termination of operation of bonded warehouses:

a) The enterprise does not maintain the conditions prescribed in Article 10 of this Decree, or the former warehouse owner terminates operation in the case of transfer of ownership of the bonded warehouse;

b) The enterprise sends the General Department of Customs a written request to terminate the operation of the bonded warehouse;

c) More than 06 months have passed from the recognition decision but the enterprise has not put the bonded warehouse into operation;

d) The suspension period mentioned in Clause 1, Article 14 of this Decree has been exceeded but the enterprise has not sent a written notice of resumption of operation;

dd) Within 12 months, the enterprise commits 03 administrative violations of customs law related to the operation of the bonded warehouse and is subject to administrative penalties in the form of fines, each exceeding the penalty competence of the Head of the Customs Sub-Department.

2. Order of termination of operation of bonded warehouses:

a) The provincial or municipal Customs Department shall inspect and liquidate all goods remaining in the bonded warehouse; report and propose to the General Department of Customs to consider terminating the operation.

b) Within 05 working days from receiving the report of the provincial or municipal Customs Department, the Director General of the General Department of Customs shall consider issuing a decision terminating the operation of the bonded warehouse.

Section 3. TAX-SUSPENSION WAREHOUSES

Article 16. Conditions for recognition of tax-suspension warehouses

1. An enterprise is recognised as a priority enterprise and granted recognition of a tax-suspension warehouse if it meets the following conditions:

a) Having an accounting book system and information technology application conforming to the standards of the state management agency to track and manage goods imported, exported, stored and held in stock in the warehouse;

b) Being located within the enterprise's production establishment area, separated from the area storing materials and supplies that are not tax-suspended, and equipped with a supervision camera system meeting the customs authority's data exchange standard to supervise goods entering and leaving the tax-suspension warehouse.

2. An enterprise producing export goods with an export turnover of USD 40 million or more that is recognised to have a tax-suspension warehouse must, in addition to the conditions prescribed in Clause 1 of this Article, meet the following conditions:

a) Having conducted export activities for at least 02 consecutive years without violating customs law and tax law;

b) Complying with the law on accounting and statistics;

c) Making payments through banks as prescribed by law.

Article 17. Dossier for requesting recognition of tax-suspension warehouses

1. A written request for recognition of a tax-suspension warehouse in Form No. 01 in the Appendix issued together with this Decree: 01 original.

2. The design diagram of the tax-suspension warehouse area: 01 copy.

Article 18. Order for recognition of tax-suspension warehouses

1. The enterprise shall submit the recognition dossier directly, by post, or through the customs authority's electronic information receipt system, to the General Department of Customs.

2. Within 10 working days from the date of receipt of the enterprise's complete dossier, the General Department of Customs shall complete the examination of the dossier and of the actual warehouse. At the end of the inspection, the customs authority and the enterprise shall sign a record of the inspection contents.

3. Within 05 working days from the date of completing the examination of the dossier and of the actual warehouse, the Director General of the General Department of Customs shall issue a decision recognising the tax-suspension warehouse or reply to the enterprise in writing if the conditions are not yet met.

4. Where the dossier is not yet complete and valid, within 05 working days from the date of receipt of the enterprise's dossier, the General Department of Customs shall send a written notice requesting the enterprise to supplement the dossier. If more than 30 working days pass from the date of sending the notice without a written response from the enterprise, the General Department of Customs has the right to cancel the dossier.

Section 4. LESS-THAN-CONTAINER-LOAD CONSOLIDATION POINTS

Article 19. Conditions for recognition of less-than-container-load consolidation points

1. A less-than-container-load consolidation point must be located within the areas prescribed in Clause 1, Article 62 of the Law on Customs.

2. A less-than-container-load consolidation point must have a minimum warehouse area of 1,000 m2, excluding yards and auxiliary works, and must have a fence separating it from the surrounding area.

3. Working conditions for the customs authority are ensured, such as working premises, goods inspection premises, premises for installing customs inspection equipment, and warehouses for storing exhibits of violations, according to the regulations of the Ministry of Finance.

4. Having software that meets the following criteria:

a) Managing goods imported, exported, stored and held in stock at the less-than-container-load consolidation point by item, by buyer subject and by customs declaration;

b) Meeting the requirements for backup and data export to serve reporting, statistics and archiving, and being directly networked with the managing customs authority.

5. Having a camera system that meets the following criteria:

a) Being able to observe all positions in the less-than-container-load consolidation point. Images must be observable at all times of the day (24/24 hours);

b) Camera image data is kept for at least 12 months;

c) The camera system is directly connected with the managing customs authority.

The Director General of the General Department of Customs shall issue the data exchange standard between the customs authority and the enterprise operating the less-than-container-load consolidation point regarding the software managing goods brought in and out and the supervision camera system.

6. For a less-than-container-load consolidation point located in a seaport area or in a port for exporting and importing goods recognised inland, the enterprise is not required to carry out the recognition procedures prescribed in this Decree. Before putting it into operation, the enterprise must notify the Customs Sub-Department managing the seaport, or the port for exporting and importing goods established inland.

Article 20. Dossier for recognition of less-than-container-load consolidation points

1. A written request for recognition in Form No. 01 in the Appendix issued together with this Decree: 01 original.

2. The Enterprise Registration Certificate or Investment Registration Certificate: 01 copy.

3. The design diagram of the less-than-container-load consolidation point area clearly showing the boundary separating it from the outside, the positions of warehouses, the internal transport road system, security, the warehouse office and the customs working premises: 01 copy.

4. Documents describing the management software programme of the less-than-container-load consolidation point: 01 original.

5. Papers proving the right to use the premises: 01 copy.

6. The certificate of eligibility for fire prevention and fighting issued by the police authority: 01 copy.

7. The operating regulation: 01 original.

Article 21. Order for recognition, expansion, reduction, relocation, transfer of ownership, suspension and termination of operation of less-than-container-load consolidation points

The order for recognition, expansion, reduction, relocation, transfer of ownership, suspension and termination of operation of less-than-container-load consolidation points is similar to that for bonded warehouses prescribed in Section 2, Chapter II of this Decree.

Section 5. PETROLEUM WAREHOUSES

Article 22. Confirmation of petroleum warehouses meeting the conditions for customs inspection and supervision

1. An enterprise requesting confirmation of a petroleum warehouse meeting the conditions for customs inspection and supervision must be a key trader under the Government's Decree No. 83/2014/NĐ-CP of 03 September 2014 on petroleum trading.

2. The petroleum warehouse is owned or co-owned by the enterprise or leased for use from a petroleum service trader under the law on petroleum trading.

3. Having software that meets the following criteria:

a) Managing and tracking petroleum imported, exported, stored and held in stock in the warehouse.

b) Directly connecting data on petroleum brought into and out of the warehouse with the customs authority managing the petroleum warehouse.

4. Having a camera system that meets the following criteria:

a) Being able to observe all positions in the petroleum warehouse. Images must be observable at all times of the day (24/24 hours).

b) Camera image data is kept for at least 12 months.

c) The camera system is directly connected with the managing customs authority.

The Director General of the General Department of Customs shall issue the data exchange standard between the customs authority and the petroleum trader regarding the software managing petroleum brought into and out of the petroleum warehouse and the supervision camera system.

Article 23. Dossier for confirmation of eligibility for customs inspection and supervision

1. A written request for confirmation of eligibility for customs inspection and supervision in Form No. 01 in the Appendix issued together with this Decree: 01 original.

2. The design diagram of the warehouse area clearly showing the boundary separating it from the outside and the positions of warehouses, tanks and reservoirs: 01 copy.

3. Documents describing the petroleum warehouse management software programme: 01 original.

4. Papers proving the right to use the petroleum warehouse: 01 copy.

5. The certificate of eligibility for fire prevention and fighting issued by the police authority: 01 copy.

6. The operating regulation: 01 original.

Article 24. Order for confirmation of petroleum warehouses meeting the conditions for customs inspection and supervision

1. The enterprise shall submit the dossier requesting confirmation of eligibility for inspection and supervision to the General Department of Customs.

2. Within 10 working days from the date of receipt of the enterprise's complete dossier, the General Department of Customs shall complete the examination of the dossier and of the actual petroleum warehouse. At the end of the inspection, the customs authority and the enterprise shall sign a record of the inspection contents.

3. Within 05 working days from the date of completing the examination of the dossier and of the actual petroleum warehouse, the Director General of the General Department of Customs shall issue a written confirmation of eligibility for customs inspection and supervision or reply to the enterprise in writing if the conditions are not yet met.

4. Where the dossier is not yet complete and valid, within 05 working days from the date of receipt of the enterprise's dossier, the General Department of Customs shall send a written notice requesting the enterprise to supplement the dossier. If more than 30 working days pass from the date of sending the notice without a written response from the enterprise, the General Department of Customs has the right to cancel the dossier.

5. Where a petroleum warehouse is expanded, reduced, relocated or transferred in ownership, the procedures for confirming that the petroleum warehouse meets the conditions for customs inspection and supervision comply with Articles 22 and 23 and Clauses 1, 2, 3 and 4 of Article 24 of this Decree.

Section 6. EXTENDED AIR CARGO WAREHOUSES

Article 25. Conditions for recognition of extended air cargo warehouses

1. Extended air cargo warehouses are recognised in localities with the following areas:

a) Areas adjacent to an international civil airport;

b) Industrial parks, high-tech parks and export processing zones;

c) Areas approved by a competent authority in the plan for development of the logistics centre system nationwide.

The above areas must be no more than 50 km from the international civil airport.

2. A minimum area of 2,000 m2 (including warehouses, yards and auxiliary works). The warehouse and yard must be separated from the surrounding area by a solid, sturdy wall system, and have a separate area for storing exported and imported goods.

3. The enterprise owning the extended air cargo warehouse must own, co-own or lease the warehouse and yard system for storing exported and imported goods in the international airport area.

4. Working conditions for the customs authority are ensured, such as working premises, goods inspection premises, premises for installing inspection and supervision equipment (scanners, electronic scales, etc.), and warehouses for storing exhibits of violations, according to the regulations of the Ministry of Finance.

5. Having software that meets the following criteria:

a) Managing goods imported, exported, stored and held in stock in the warehouse.

b) Meeting the requirements for backup and data export to serve reporting, statistics and archiving, and being directly networked with the managing customs authority.

6. Having a camera system that meets the following criteria:

a) Being able to observe all positions in the warehouse. Images must be observable at all times of the day (24/24 hours).

b) Camera image data is kept for at least 12 months.

c) The camera system is directly connected with the managing customs authority.

The Director General of the General Department of Customs shall issue the data exchange standard between the customs authority and the owner of the extended air cargo warehouse regarding the software managing goods brought in and out and the supervision camera system.

Article 26. Dossier for recognition of extended air cargo warehouses

1. A written request for recognition in Form No. 01 in the Appendix issued together with this Decree: 01 original.

2. The Enterprise Registration Certificate or Investment Certificate: 01 copy.

3. The design diagram of the warehouse area clearly showing the boundary separating it from the outside, the positions of warehouses, the internal transport road system, security, the warehouse office and the customs working premises: 01 copy.

4. Documents describing the extended air cargo warehouse management software programme: 01 original.

5. Papers proving the right to use the warehouse: 01 copy.

6. The certificate of eligibility for fire prevention and fighting issued by the police authority: 01 copy.

7. The operating regulation: 01 original.

8. The contract for leasing the warehouse and yard for storing exported and imported goods in the international airport area (where the owner of the extended air cargo warehouse leases the warehouse and yard).

Article 27. Order for recognition of extended air cargo warehouses

1. The enterprise shall submit the recognition dossier directly, by post, or through the customs authority's electronic information receipt system, to the General Department of Customs.

2. Within 10 working days from the date of receipt of the enterprise's complete dossier, the General Department of Customs shall coordinate with the Ministry of Transport and the People's Committee of the province or centrally-run city to complete the examination of the dossier and of the actual warehouse. At the end of the inspection, the customs authority and the enterprise shall sign a record of the inspection contents.

3. Within 15 working days from the date of completing the examination of the dossier and of the actual warehouse, based on the opinions of the Ministry of Transport and the People's Committee of the province or centrally-run city, the Director General of the General Department of Customs shall issue a decision recognising the extended air cargo warehouse or reply to the enterprise in writing if the conditions are not yet met.

Article 28. Expansion, reduction, relocation and transfer of ownership of extended air cargo warehouses

The order of expansion, reduction, relocation and transfer of ownership of extended air cargo warehouses is similar to that for bonded warehouses prescribed in Section 2, Chapter II of this Decree.

Article 29. Suspension of operation of extended air cargo warehouses

1. The operation of an extended air cargo warehouse is suspended when the enterprise submits a written request for suspension of operation. The suspension period shall not exceed 06 months.

2. The provincial or municipal Customs Department shall issue a notice of suspension of operation of the extended air cargo warehouse.

3. Order of suspension of operation:

Within 05 working days from receiving the enterprise's written request for suspension of operation of the extended air cargo warehouse, the provincial or municipal Customs Department shall inspect and confirm the quantity of goods in stock at the warehouse and issue a notice of suspension of operation of the extended air cargo warehouse.

4. During the suspension period, the customs authority shall not carry out customs procedures for goods brought into the warehouse; it shall supervise and handle the goods in stock at the warehouse under law.

5. At least 05 working days before the end of the suspension period, the enterprise shall submit a written report on resuming or terminating the operation of the extended air cargo warehouse.

6. During the suspension period prescribed in Clause 1 of this Article, if the enterprise wishes to resume operation, it shall notify the provincial or municipal Customs Department in writing in Form No. 02 in the Appendix issued together with this Decree.

Article 30. Termination of operation of extended air cargo warehouses

1. Cases of termination of operation of extended air cargo warehouses:

a) The enterprise does not maintain the conditions prescribed in Article 25 of this Decree, or the former warehouse owner terminates operation in the case of transfer of ownership of the extended air cargo warehouse;

b) The enterprise sends the General Department of Customs a written request to terminate operation;

c) More than 06 months have passed from the establishment decision but the enterprise has not put the extended air cargo warehouse into operation;

d) The suspension period has been exceeded but the enterprise has not sent a written notice of resumption of operation;

dd) Within 12 months, the enterprise commits 03 administrative violations of customs law related to the operation of the extended air cargo warehouse and is subject to administrative penalties in the form of fines, each exceeding the penalty competence of the Head of the Customs Sub-Department.

2. Order of termination of operation of extended air cargo warehouses:

a) The provincial or municipal Customs Department shall inspect and liquidate all goods remaining in the extended air cargo warehouse; report and propose to the General Department of Customs to consider terminating the operation.

b) Within 15 working days from receiving the report of the provincial or municipal Customs Department, the Director General of the General Department of Customs shall consider issuing a decision terminating the operation of the extended air cargo warehouse.

Chapter III

CUSTOMS PROCEDURE, ASSEMBLY, INSPECTION AND SUPERVISION SITES

Section 1. CUSTOMS PROCEDURE SITES AT PORTS FOR EXPORTING AND IMPORTING GOODS ESTABLISHED INLAND (INLAND CONTAINER DEPOTS)

Article 31. Conditions for recognition of customs procedure sites at inland container depots

1. A minimum area of 50,000 m2 or more is required.

2. Having software that meets the following criteria:

a) Managing goods imported, exported, stored and held in stock at the customs procedure site at the inland container depot by item, by buyer subject and by customs declaration;

b) Meeting the requirements for backup and data export to serve reporting, statistics and archiving, and being directly networked with the managing customs authority.

3. Having a camera system that meets the following criteria:

a) Being able to observe all positions at the customs procedure site at the inland container depot. Images must be observable at all times of the day (24/24 hours);

b) Camera image data is kept for at least 12 months;

c) The camera system is directly connected with the managing customs authority.

The Director General of the General Department of Customs shall issue the data exchange standard between the customs authority and the enterprise operating the customs procedure site at the inland container depot regarding the software managing goods brought in and out and the supervision camera system.

Article 32. Dossier for recognition of customs procedure sites at inland container depots

1. A written request for recognition in Form No. 01 in the Appendix issued together with this Decree: 01 original.

2. The Enterprise Registration Certificate or Investment Certificate: 01 copy.

3. The design diagram of the customs procedure site area at the inland container depot clearly showing the boundary separating it from the outside, the positions of warehouses, the assembly area for export goods, the assembly area for import goods, the container vehicle assembly area, the physical inspection area, security, the warehouse office and the customs working premises: 01 copy.

4. Documents describing the management software programme of the customs procedure site at the inland container depot: 01 original.

5. Papers proving the right to use the premises: 01 copy.

6. The certificate of eligibility for fire prevention and fighting issued by the police authority: 01 copy.

7. The operating regulation: 01 original.

Article 33. Order for recognition of customs procedure sites at inland container depots

1. The enterprise shall submit the recognition dossier directly, by post, or through the customs authority's electronic information receipt system, to the General Department of Customs.

2. Within 10 working days from the date of receipt of the enterprise's complete dossier, the General Department of Customs shall complete the examination of the dossier and of the actual customs procedure site at the inland container depot. At the end of the inspection, the customs authority and the enterprise shall sign a record of the inspection contents.

3. Within 05 working days from the date of completing the examination of the dossier and of the actual customs procedure site at the inland container depot, the General Department of Customs shall submit to the Ministry of Finance for a decision recognising the customs procedure site at the inland container depot, or reply to the enterprise in writing if the conditions are not yet met.

4. Where the dossier is not yet complete and valid, within 05 working days from the date of receipt of the enterprise's dossier, the General Department of Customs shall send a written notice requesting the enterprise to supplement the dossier. If more than 30 working days pass from the date of sending the notice without a written response from the enterprise, the General Department of Customs has the right to cancel the dossier.

Article 34. Expansion, reduction, relocation, transfer of ownership and suspension of operation of customs procedure sites at inland container depots

1. Where an enterprise wishes to expand, reduce, relocate, transfer ownership of, or suspend the operation of a customs procedure site at an inland container depot, it shall prepare a dossier and send it to the General Department of Customs, comprising:

a) A written request for expansion, reduction, relocation, transfer of ownership or suspension of operation: 01 original;

b) A diagram of the warehouse and yard of the area to be expanded, reduced, relocated or transferred: 01 copy;

c) Papers proving the right to use the premises upon expansion, reduction, relocation or transfer of ownership: 01 copy;

d) The contract related to the transfer of ownership: 01 copy.

2. The order and procedures for expansion, reduction, relocation, transfer of ownership and suspension of operation are similar to those for bonded warehouses prescribed in Section 2, Chapter II of this Decree. However, the expansion, reduction and suspension of operation of a customs procedure site at an inland container depot are decided by the Director General of the General Department of Customs.

3. In the case of relocation or transfer of ownership of a customs procedure site at an inland container depot, on the basis of the enterprise's written request, the General Department of Customs shall report to the Ministry of Finance for a decision terminating the operation of the site under the old decision and, at the same time, issuing a decision recognising, or transferring ownership of, the site if the new site owner meets the provisions of Article 31 of this Decree.

Article 35. Termination of operation of customs procedure sites at inland container depots

1. A customs procedure site at an inland container depot shall terminate operation in one of the following cases:

a) The customs procedure site at the inland container depot does not maintain the conditions prescribed in Article 31 of this Decree;

b) The enterprise submits a written request to terminate operation;

c) More than 06 months have passed from the recognition decision but the enterprise has not put the customs procedure site at the inland container depot into operation;

d) The suspension period has been exceeded but the enterprise has not sent a written notice of resumption of operation;

dd) Within 12 months, the enterprise commits 03 administrative violations of customs law related to the operation of the customs procedure site at the inland container depot and is subject to administrative penalties in the form of fines, each exceeding the penalty competence of the Head of the Customs Sub-Department.

2. The General Department of Customs shall inspect and submit to the Ministry of Finance for a decision terminating the operation of a customs procedure site at an inland container depot in one of the cases specified in Clause 1 of this Article.

Section 2. CENTRALISED EXPORTED AND IMPORTED GOODS ASSEMBLY, INSPECTION AND SUPERVISION SITES; EXPRESS DELIVERY AND POSTAL GOODS SITES

Article 36. Conditions for recognition of centralised exported and imported goods assembly, inspection and supervision sites; express delivery and postal goods sites

1. Location

a) Centralised exported and imported goods assembly, inspection and supervision sites are in border gate areas, industrial parks and border-gate economic zones;

b) Centralised assembly, inspection and supervision sites for express delivery goods are within the planning of the international airport area under law;

c) Exported and imported goods assembly, inspection and supervision sites in the border area are within a border-gate economic zone or a land border gate area. Where outside a border-gate economic zone, they must be no more than 10 km from the border gate area.

2. Area

a) A centralised exported and imported goods assembly, inspection and supervision site has a minimum area of 10,000 m2;

b) A centralised assembly, inspection and supervision site for express delivery goods has a minimum area of 5,000 m2; a centralised inspection and supervision site for postal goods has a minimum area of 1,000 m2;

c) An exported and imported goods assembly, inspection and supervision site in the border area has a minimum area of 5,000 m2.

3. Facilities and equipment

a) The site is separated from the surrounding area by a fence system and meets the requirements of regular customs inspection and supervision, except for sites located in border gate or port areas that already have a fence separating them from the surrounding area;

b) Working conditions for the customs authority are ensured, such as working premises, goods inspection premises, premises for installing customs inspection equipment, and warehouses for storing exhibits of violations, according to the regulations of the Ministry of Finance;

c) Having software that meets the following criteria:

- Managing goods imported, exported, stored and held in stock at the site.

- Meeting the requirements for backup and data export to serve reporting, statistics and archiving, and being directly networked with the managing customs authority.

d) Having a camera system that meets the following criteria:

- Being able to observe all positions at the site. Images must be observable at all times of the day (24/24 hours).

- Camera image data is kept for at least 12 months.

- The camera system is directly connected with the managing customs authority.

The Director General of the General Department of Customs shall issue the data exchange standard between the customs authority and the enterprise operating the site regarding the software managing goods brought in and out and the supervision camera system.

Article 37. Dossier for recognition of centralised exported and imported goods assembly, inspection and supervision sites; express delivery and postal goods sites

1. A written request for recognition in Form No. 01 in the Appendix issued together with this Decree: 01 original.

2. The Enterprise Registration Certificate or Investment Certificate: 01 copy.

3. The design diagram of the area of the centralised exported and imported goods assembly, inspection and supervision site, or the express delivery and postal goods site, clearly showing the boundary separating it from the outside, the positions of warehouses, the assembly area for export goods, the assembly area for import goods, the assembly area for means of transport, the physical inspection area, security, the warehouse office and the customs working premises: 01 copy.

4. Documents describing the software programme managing goods brought into and out of the site: 01 original.

5. Papers proving the right to use the premises: 01 copy.

6. The certificate of eligibility for fire prevention and fighting issued by the police authority: 01 copy.

7. The operating regulation: 01 original.

8. The document on planning of the international airport area approved by a competent authority, in the case of recognition of a centralised assembly, inspection and supervision site for express delivery goods: 01 copy.

9. The postal licence or notice of postal operation issued by a competent authority under the law on postal services, in the case of recognition of a centralised assembly, inspection and supervision site for postal goods: 01 copy.

Article 38. Order for recognition, expansion, reduction, relocation, transfer of ownership, suspension and termination of operation of centralised exported and imported goods assembly, inspection and supervision sites; express delivery and postal goods sites

The order for recognition, expansion, reduction, relocation, transfer of ownership, suspension and termination of operation of centralised exported and imported goods assembly, inspection and supervision sites, and express delivery and postal goods sites, is similar to that for bonded warehouses prescribed in Section 2, Chapter II of this Decree.

Chapter IV

IMPLEMENTATION PROVISIONS

Article 39. Effect

1. This Decree takes effect on 01 July 2016.

2. To repeal the provisions in Articles 82, 89 and 92 of the Government's Decree No. 08/2015/NĐ-CP of 21 January 2015 detailing and providing measures for implementation of the Law on Customs regarding customs procedures, inspection, supervision and control.

3. For duty-free shops, warehouses, customs procedure sites, centralised goods assembly, inspection and supervision sites, and express delivery and postal goods sites that were recognised and operating before this Decree takes effect, expansion, reduction, relocation, transfer of ownership, suspension and termination of operation shall comply with this Decree.

4. Establishments formed and operating before this Decree takes effect that do not meet the conditions for recognition or confirmation prescribed in this Decree may continue to operate until 01 July 2017. After that time limit, the provincial or municipal Customs Department shall review and report to the competent level for a decision on suspension or termination of operation as prescribed.

Article 40. Responsibility for implementation of the Decree

1. The Ministry of Finance shall guide the implementation of the articles and clauses assigned in the Decree.

2. Ministers, Heads of ministerial-level agencies, Heads of Government-attached agencies, and Chairpersons of the People's Committees of provinces and centrally-run cities shall be responsible for implementing this Decree./.

APPENDIX

FORMS FOR CUSTOMS MANAGEMENT OF DUTY-FREE GOODS BUSINESS, WAREHOUSES, CUSTOMS PROCEDURE SITES, CONSOLIDATION POINTS, AND CUSTOMS INSPECTION AND SUPERVISION (Attached to the Government's Decree No. 68/2016/NĐ-CP of 01 July 2016)