The DECREE REGULATING the CONDITIONS of DUTY FREE GOODS BUSINESS, warehouse, CUSTOMS LOCATIONS, file links, CHECK, CUSTOMS SUPERVISION pursuant to the law the Government Organization on June 19, 2015;
Customs Act base on June 23, 2014;
Pursuant to the law on investment on November 26, 2014;
According to the recommendation of the Minister of finance;
The Government issued the decree regulating the conditions of duty free goods business, warehouse, customs locations, file links, check, customs supervision.
Chapter I GENERAL PROVISIONS article 1. Scope 1. This Decree regulates the details of the condition recognized, open, narrow, movement, transfer of ownership, pause, terminate business activity tax free goods, warehousing, customs procedures, assembled, check, customs supervision.
2. tax free shop, warehouse, customs locations, file links, check, customs supervision provided for in paragraph 1 of this article, in addition to meeting the conditions specified in this decree must comply with the provisions of other relevant laws.
Article 2. Application object 1. The Organization, the individual has rights and obligations related to the business, expanding, shrinking, moving, transferring ownership, pause, terminate business activity tax free goods, warehousing, customs procedures, assembled, check, customs supervision.
2. the customs authority, the customs officials.
3. Other organs of the State in the management of State coordination of customs.
Article 3. Explanation of terms In this Decree, the terms below are interpreted as follows: 1. the duty free shop is kept and sold goods originating imports, domestic production for the audience to enjoy preferential tax policies in accordance with the law.
2. the quarantine area of the port, the port of international civil aviation, international transport railway station and the international gates (hereinafter referred to as the quarantine area) is the area are separated, the protection gap in the gate area after the procedure.
3. the limited area of the port of international civil aviation (hereinafter referred to as the restricted area) is the area are separated, the protection gap in the area of the International Terminal after immigration procedures area and before customs clearance area.
4. Inventory is stored gasoline import, export, import, re-export.
5. does warehouse storing area is outside the gate to keep the merchandise exports, imports are transported by air is subject to the checking, monitoring of the customs.
6. gathering retail locations referred to as CFS warehouse (Container Freight Station), is the area of the repository, used to carry the active collectors, splitting, packing, sorting, packing and transfer of services transplant of ownership for goods exports, imports of many shippers to transport the General container.
7. place the checking, monitoring, goods exports, imports of the areas is the focus, check, customs supervision of goods export and import; the function stored, preserved goods, imported to make customs procedures.
Chapter II SPECIFIC PROVISIONS 1. BUSINESS TAX article 4. Conditions of certification qualified business exemption 1. Tax free shop placement a) in the area of international road crossings, railway stations, sea ports, international transport category 1; in the quarantine area, and the limited area of the port of international civil aviation;
b) Inland;
c) on Board conducted the international flights of the airline are established and functioning according to the law of Vietnam;
d) duty-free warehouses at the same location with duty free shops or in the quarantine area, limited areas or in customs activities in the area outside the gate according to the provisions of article 8 of Decree 01/2015/ND-CP DATED August 1, 2015 the Government detailing the scope of local customs operations; responsible for coordination in the prevention of smuggling, illegal transport of goods across the border.
2. Software that meet the following criteria: a) the import, export, commodity management, record keeping, exist in each duty free shop items, the object of purchase, customs declarations;
b) meet the requirements of the backup, the data dump to staff reports, statistics, storage and network connected directly with the customs management.
3. Have the system ca-meet the following criteria: a) observed the location of duty-free warehouses, duty free shop. The image observed in all time of day (24 hours);
b) data on the ca-images are kept to a minimum of 12 months;
c) ca-system is directly connected with the customs management.
General Director of the Bureau of Customs issued standard of data exchange between customs authorities and business enterprise tax exemption sales of goods management software putting in, take out, ca-system monitoring.
Article 5. Certification records eligible duty-free business 1. Grant proposal writing certificate of qualified business exemption under model number 01 in the appendix attached to this Decree: 1 a.
2. business registration certificate or certificate of registration of the investment: 1 copy.
3. The diagram area design shop tax free, tax free goods container: 1 copy.
4. program description document management software business tax free: 01 a.
5. internal management processes of the business with respect to import, export, store, goods in duty-free warehouses, delivery of goods from warehouses up tax free tax free store or ship, sales management, duty free shop or ship, forwarding the money tax free sales : 01 a.
6. Proof of right to use duty free store locations, duty-free warehouses: 1 copy.
7. The certificate of eligible firefighting and fire by police agencies (except public have recognised qualified fire and fire): 01.
8. Regulations: 1 a.
Article 6. The certification process are eligible for tax free goods business 1. Business proposal submission certification are eligible for tax free goods business by mail, delivered directly or through the system of electronic data processing of customs bodies to the General Department of customs.
2. within 10 working days (according to the sign of the post Office for sending records by mail or from the date the officer receiving record receive the profile of your business; or the time recorded by the electronic system of the customs authority) since the date of application of the business General Department of customs, complete the inspection records, the fact the duty free shops, duty-free warehouses. End check, customs and businesses signed minutes of recorded content check.
3. within 5 working days from the date of completion of the inspection record, the fact tax-free shops, duty-free warehouses, General Director of the Bureau of customs certification eligible business tax or business reply in writing if not already meet the prescribed conditions.
4. in case of incomplete documents, within 5 working days from receipt of the business, the General Department of Customs has written notice and request additional business profile. More than 30 working days from the date of sending the notice but no business writing feedback, General Department of Customs has the right to cancel the records.
Article 7. Pause the business activity tax free goods 1. The case pause the business activity tax free goods a) according to the proposed stoppage of business;

b) cases subject to revocation of the certificate of qualified business tax exemption prescribed in clause 1 article 8 of this Decree.
2. Order the procedure halted business activities tax free goods a) Bureau of customs in the province, the city of notification of suspension of operations taxation row.
b) after the notice of suspension of business activities tax free goods, the Customs Bureau of the city, make check, confirm the amount of inventory at the duty free shops, duty-free warehouses.
c) make the customs declaration liquidity temporarily added for cases to revoke the certificate of qualified business tax exemption prescribed in clause 1 article 8 of this Decree within 30 working days from the date of notification of suspension of business activity tax free goods.
3. During the period of suspension of business activities tax free goods, the Customs supervising the amount of inventory at the duty free shops, duty-free warehouses. Business enterprise tax free goods is responsible for ensuring the raw goods at duty-free shops, duty-free warehouses.
4. Within a period of pause every business activity tax free, if business activity needs back then notified in writing to the Customs Bureau, the city in the form of 2 in the appendix attached to this Decree.
5. The duration of suspension of business activities tax free goods not exceeding 6 months from the date the notice of suspension of the activity.
Article 8. Revocation of certificate of qualified business exemption 1. The case of revocation of a certificate are eligible for tax free goods business: a) the proposal to terminate the operations of the business tax free goods;
b) Too the duration 6 months from the date the certification of qualified business tax free but businesses do not put into operation duty free shop;
c) duty free shop, duty free goods container does not maintain the conditions prescribed in article 4 of this Decree;
d) within 12 months of business-03 administrative violation of customs related to the business activity tax free goods and dealt with administrative violations by the fine form with fines for each beyond the authority of the Chief sanction customs Bureau;
DD) Too active pause period prescribed in clause 5 article 7 of this Decree.
2. The order revoking the certificate of qualified business tax: a) General Department of Customs has allocated customs Bureau documents the city, make check inventory, quantity of goods temporarily imported to perform the liquidity.
b) Bureau of customs in the province, the city reported results the liquidity of the General Department of customs within 30 working days from the date of delivery of the written examination of the implementation of the General Department of customs.
c) within 5 working days from receipt of the written report of the Customs Bureau, city, General Director of the Customs Bureau, the decision to revoke the certificates of qualified business tax free.
Article 9. Expand, collapse, move, switched the ownership tax free shop 1. Profile for cases expand, shrink, move duty free shop: a) the suggested text expansion, downsizing, moving according to the model No. 1 in Appendix attached to this Decree: 1 a.
b) zone plan to expand, shrink, move: 1 copy.
c) proof of right to use location when expanding, shrinking, move: 1 copy.
2. Records for the case of transfer of ownership duty free shop: in addition to the records specified in article 5 of this Decree, enterprises receive ownership transfer tax free shop filed additional documents: a) the transfer of ownership application form No 1 in the appendix attached to this Decree main: 01;
b) contracts concerning transfer of ownership: 1 copy.
3. Order expansion, downsizing, moving, transferring ownership of the duty free shop as for certification of business tax exemption prescribed in article 6 of this Decree.
Section 2. BONDED article 10. Bonded recognition conditions 1. The area of the proposal recognizing bonded in these areas as specified in paragraph 1 to article 62 customs law; the area has been approved by the competent authority in the development of logistics center system in the country; the area of investment incentives; active service sector export of goods agriculture, forestry and fisheries production.
2. Bonded are separated from the surrounding area with fenced wall system, to meet the requirements of regular monitoring, inspection of the Customs authorities, except the repository is located within the port of entry, had walls and fences separating the isolated with surrounding areas.
3. Secure the work conditions for the Customs such as the workplace, where cargo inspection, where installation of customs inspection equipment, storage space exhibits violated the provisions of the Ministry of finance.
4. Bonded Warehouse must have a minimum of 5,000 m2 area (including warehouse, parking and ancillary works), in which the cargo area must have an area of from 1,000 m2. With respect to the bonded warehouse used to store one or several goods require special preservation, they must have a minimum area of 1,000 m2 or 1,000 minimum cargo volume m3. With own bonded warehouse is located in the port area must have a minimum area of 1,000 m2. Bonded Beach used to have an area of 10,000 m2, no minimum required area of the repository.
5. Software that meet the following criteria: a) the import, export, commodity management, record keeping, in bonded under each item, the object of purchase, customs declarations;
b) meet the requirements of the backup, the data dump to staff reports, statistics, storage and network connected directly with the customs management.
6. Have the system ca-meet the following criteria: a) officer positions in the bonded warehouse. The image observed in all time of day (24 hours);
b) data on the ca-images are kept to a minimum of 12 months;
c) ca-system is directly connected with the customs management.
General Director of the Bureau of Customs issued standard of data exchange between customs authorities and business enterprise bonded goods management software putting in, take out, ca-system monitoring.
Article 11. Recognition profile bonded 1. Proposed text recognized as model No. 1 in Appendix attached to this Decree: 1 a.
2. business registration certificate or certificate of registration of the investment: 1 copy.
3. The diagram design warehouse area, clear lines separating to the outside, the warehouse location, internal transport system, protection, warehouse and Office work of Customs: 1 copy.
4. program description document management software bonded: 01 a.
5. Proof of right to use bonded warehouse: 4 copies.
6. Certificate of qualified fire prevention and public safety agency issued: 1 copy.
7. Regulations: 1 a.
Article 12. The order recognizes bonded 1. Business filing suggested recognizing send by post, delivered directly or through the system of receiving electronic information by Customs to the General Department of customs.
2. within 10 working days from the date of application of the General Department of customs, enterprises complete the inspection records, storing actual. End check, customs and businesses signed minutes of recorded content check.
3. within 5 working days from the date of completion of the inspection record, fact, inventory, General Director of the Customs Bureau decisions recognizing bonded or business reply in writing if not already meet the prescribed conditions.

4. in case of incomplete documents, within 5 working days from receipt of the business, the General Department of Customs has written notice and request additional business profile. More than 30 working days from the date of sending the notice but no business writing feedback, General Department of Customs has the right to cancel the records.
Article 13. Expand, collapse, moving, transferring ownership of the bonded warehouse 1. The case needs expand, narrow area, move, switched ownership bonded and meet the conditions prescribed in article 10 of this Decree, established business profile posted Of customs, including: a) the suggested text expansion, downsizing, moving, transfer of ownership main: 01;
b) diagram of storing areas expand, narrow, movement, transfer of ownership: 1 copy;
c) proof of right to use location when expanding, shrinking, move: 1 copy;
d) contracts concerning transfer of ownership: 1 copy.
2. Order expansion, downsizing, moving, transfer of ownership as the sequence recognized bonded as defined in article 12 of this Decree.
Article 14. Pause bonded operations 1. Pause active bonded when businesses have suggested text to pause operation. Time pauses operation not exceeding 6 months.
2. the Customs Bureau, city of notification of suspension of operations bonded.
3. active pause sequence: within 5 working days from receiving the text proposed stoppage bonded customs Bureau of the city, make check, confirm the correct amount of inventory in stock and out the pause message operations bonded.
4. During the period of suspension of activities specified in paragraph 1 of this article, the Customs authorities do not make customs procedures for goods delivered to the warehouse; monitoring and processing of weight exist bonded under the provisions of the law.
5. Before the time runs out stoppage for at least 5 days, businesses have written reports on the back or terminate active bonded.
6. During the stoppage, if business activity needs back then notified in writing to the Customs Bureau, the city in the form of 2 in the appendix attached to this Decree.
Article 15. Terminate the active bonded 1. The case of termination of activity bonded warehouse: a) the businesses do not maintain the conditions prescribed in article 10 of this decree or to terminate the operation of the old warehouse in the case of transfer of ownership of the bonded warehouse;
b) businesses have proposed text termination operate bonded sender Of customs;
c) Too, since the 6th period has decided to recognize but not business put into operation, bonded warehouse;
d) Too active pause time limit referred to in article 14 paragraph 1 of this Decree, but no business text message back;
12-month business) 3 times the administrative violations of customs related to the operation of the bonded warehouse and handling administrative violations by the fine form with fines for each beyond the authority of the Chief sanction customs Bureau.
2. Order the termination of operation bonded: a) the Customs Bureau of the city, make check, the liquidity of the entire existence of the bonded warehouse; the report, the proposal Of the Bureau of customs to consider ending the operation.
b) within 5 working days from receipt of the report of the Bureau of customs in the province, city, General Director of the Bureau of customs to review a decision to terminate the operation for bonded.
Category 3. TAX WAREHOUSE article 16. Recognized tax warehouse condition 1. Enterprises are recognized as priority businesses recognized a tax warehouse if it meets the following conditions: a ledger system) and the application of information technology under the standard of the State Management Agency to track cargo management, import, export, save, in the repository;
b) located in the area of enterprise production basis, separated area containing raw materials, not taxes, are installed the ca system monitoring-response data exchange standard of the Customs to supervise the cargo out, into the tax warehouse.
2. enterprises producing export goods exports from 40 million dollars or more are recognized tax warehouse, in addition to the conditions specified in paragraph 1 of this article must also meet the following conditions: a) Have export activities at least 2 consecutive years or over without breaking laws on Customs and tax law;
b) comply with the law and accounting, statistics;
c) make the payment through the Bank in accordance with the law.
Article 17. Records suggest recognition of tax warehouse 1. Proposed text recognized tax warehouse according to the model No. 1 in Appendix attached to this Decree: 1 a.
2. Designs the tax warehouse area: 1 copy.
Article 18. The order recognizes the tax warehouse 1. Business filing suggested direct recognition, sent through the postal system or receiving electronic information of the customs authority to the General Department of customs.
2. within 10 working days from the date of application of the Customs Bureau, the total business completed the inspection of records, the actual stock. End check, customs and businesses signed minutes of recorded content check.
3. within 5 working days from the date of completion of the inspection record, the fact the repository, General Director of the Customs Bureau decisions recognizing the tax warehouse or business reply in writing if not already meet the prescribed conditions.
4. in case of incomplete documents, within 5 working days from receipt of the business, the General Department of Customs has written notice and request additional business profile. More than 30 working days from the date of sending the notice but no business writing feedback, General Department of Customs has the right to cancel the records.
Item 4. COLLECTORS RETAIL LOCATIONS article 19. Conditions of recognizing retail collection locations 1. Retail collection locations are located in the area defined in paragraph 1 to article 62 customs law.
2. place collecting retail warehouse with an area of 1,000 m2 minimum does not include parking and ancillary works, must have fencing with the surrounding area.
3. Ensure the working conditions for the Customs such as the workplace, where cargo inspection, where installation of customs inspection equipment, storage space exhibits violated the provisions of the Ministry of finance.
4. Software that meet the following criteria: a) the import, export, commodity management, record keeping, in every gathering places travelers in each of the items, the object of purchase, customs declarations;
b) meet the requirements of the backup, the data dump to staff reports, statistics, storage and network connected directly with the customs management.
5. Have the system ca-meet the following criteria: a) observed in the positions collection retail locations. The image observed in all time of day (24 hours);
b) data on the ca-images are kept to a minimum of 12 months;
c) ca-system is directly connected with the customs management.
General Director of the Bureau of Customs issued standard of data exchange between customs authorities and business location collectors retail merchandise management software putting in, take out, ca-system monitoring.
6. for cargo collection locations located in the seaport area of exports, imports of goods are recognized in local businesses do not have to perform the recognition procedure under the provisions of this Decree. Before putting into operation, the enterprise must inform the Bureau of customs ports; the port of export, the importer of the goods is established in the hinterland.
Article 20. Recognition profile location retail collection

1. the proposed text recognized as model No. 1 in Appendix attached to this Decree: 1 a.
2. business registration certificate or certificate of registration of the investment: 1 copy.
3. the design scheme of local area retail collection point can be separated with a line outside, the warehouse location, internal transport system, protection, warehouse and Office work of Customs: 1 copy.
4. program description document management software to collect retail locations: 01 a.
5. Proof of right to use location: 1 copy.
6. Certificate of qualified fire prevention and public safety agency issued: 1 copy.
7. Regulations: 1 a.
Article 21. The order recognizes, expansion, downsizing, moving, transferring ownership, pause, terminate the operation of places of gathering recognition sequence, retail expansion, downsizing, moving, transferring ownership, pause, terminate the operation location LCL collectors do the same as for bonded warehouse specified in section 2 of chapter II of this Decree.
Section 5. INVENTORY Article 22. Inventory verification of eligibility checks, the supervision of the Customs authorities 1. Recommended business inventory confirmation of eligibility checks, the supervision of the customs authority as traders clues as stipulated in Decree No. 83/2014/ND-CP of September 2014 by the Government on oil and gas business.
2. Inventory enterprise owned or co-owns or merchant's use of the rental service business of petroleum under the provisions of the law on oil and gas business.
3. Software that meet the following criteria: a) management, monitoring of petroleum import, export, store, exist in the repository.
b) directly connected to petroleum data put in, take out the repository with the customs warehouse manager petrol.
4. Have the system ca-meet the following criteria: a) observed the location of inventory. The image observed in all time of day (24 hours).
b) data on the ca-images are kept to a minimum of 12 months.
c) ca-system is directly connected with the customs management.
General Director of the Bureau of Customs issued standard of data exchange between customs authorities and traders trading petrol petroleum management software put on, take off, the ca-system monitoring.
Article 23. Confirmation of eligibility checks, the supervision of the Customs authorities 1. Suggested text to confirm eligibility check, the supervision of the Customs form number 01 in the appendix attached to this Decree: 1 a.
2. Diagram of warehouse area design, clear lines separating to the outside, the location of the repository, reservoirs: 1 copy.
3. documents describing the program inventory management software: 01 a.
4. Proof of right to use inventory: 1 copy.
5. Certificate of qualified fire prevention and public safety agency issued: 1 copy.
6. Regulations: 1 a.
Article 24. Order and inventory verification of eligibility checks, the supervision of the Customs authorities 1. Business proposal submission confirmation of eligibility checks, monitoring to the General Department of customs.
2. within 10 working days from the date of application of the Customs Bureau, the total business completed the inspection of records, actual inventory. End check, customs and businesses signed minutes of recorded content check.
3. within 5 working days from the date of completion of the inspection record, fact, General Director of the Bureau of customs have written confirmation of eligibility checks, monitoring of the customs agency or business reply in writing if not already meet the prescribed conditions.
4. in case of incomplete documents, within 5 working days from receipt of the business, the General Department of Customs has written notice and request additional business profile. More than 30 working days from the date of sending the notice but no business writing feedback, General Department of Customs has the right to cancel the records.
5. in case of inventory expansion, downsizing, moving, transferring ownership of the inventory verification procedures of eligibility checks, monitoring of Customs made under the provisions of Articles 22, 23 and paragraph 1, 2, 3 and 4 Article 24 of this Decree.
Item 6. WAREHOUSE LONG article 25. Warehouse recognized conditions do not last long 1. Warehouse was recognized in the following areas: a) the port neighbourhood of international civil aviation;
b) industrial, high-tech zones, export processing zones;
c) area has been approved by the competent authority in the development of the system of logistics center in the country.
The area on the way to international civil aviation port 50 km 2. The minimum area of 2,000 m2 (including warehouse, parking and ancillary works). Storing are separated from the surrounding area with fenced wall system hardware solidly; have the area contains goods for export and import.
3. warehouse owners business did not last long as the owner or co-owner or rent warehouse system, stored goods, imported in the port area of international aviation.
4. Ensure the working conditions for the Customs such as the workplace, where cargo inspection, where installation of the test equipment, monitoring (the soi, electronic scales, ...), the repository contains exhibits violated the provisions of the Ministry of finance.
5. Software that meet the following criteria: a) the import, export, commodity management, record keeping, exist in the repository.
b) meet the requirements of the backup, the data dump to staff reports, statistics, storage and network connected directly with the customs management.
6. Have the system ca-meet the following criteria: a) observed the location in the repository. The image observed all the time of day (24 hours).
b) data on the ca-images are kept to a minimum of 12 months.
c) ca-system is directly connected with the customs management.
General Director of the Bureau of Customs issued standard of data exchange between customs and warehouse owners not to merchandise management software putting in, take out, ca-system monitoring.
Article 26. Warehouse recognized profile won't last long 1. Proposed text recognized as model No. 1 in appendix issued together with this Decree: 1 a.
2. business registration certificate or certificate of investment: 1 copy.
3. Design warehouse area diagram can be separated with a line outside, the warehouse location, internal transport system, protection, warehouse and Office work of Customs: 1 copy.
4. program description document warehouse management software does not last long: 01 a.
5. Proof of right to use the repository: 1 copy.
6. Certificate of qualified fire prevention and public safety agency issued: 1 copy.
7. Regulations: 1 a.
8. Contract Warehousing, storing goods, imported in the port area of international aviation (for the warehouse where the long beach warehouse, rental).
Article 27. The order recognizes long warehouse 1. Business filing suggested direct recognition, sent by post or receiving system electronic information of the customs authority to the General Department of customs.
2. within 10 working days from the date of application of the business, the General Department of customs, in coordination with the Ministry of transport of the people's Committee, the central cities, complete the inspection records, the actual stock. End check, customs and businesses signed minutes of recorded content check.

3. Within 15 working days from the date of completion of the inspection record, the fact the repository, based the opinion of the Ministry of transport and the provincial people's Committee, the central cities, General Director of the Customs Bureau decisions recognizing the inventory does not last long or have text answers business if not meets the prescribed conditions.
Article 28. Expand, collapse, move, switched ownership of stock does not last long extended sequence, downsizing, moving, transferring ownership of stock does not last long performed similarly with respect to the bonded warehouse specified in section 2 of chapter II of this Decree.
Article 29. Warehouse activity pause won't last long 1. Warehouse activity pause won't last long when businesses have suggested text to pause operation. Time pauses operation not exceeding 6 months.
2. the Bureau of customs, the city reported warehouse activity pause won't last long.
3. active pause sequence: within 5 working days from receiving the text suggested the pause lasted not warehouse operations of the business, the Customs Bureau of the city, make check, confirm the amount of inventory in stock and out the pause message operations warehouses do not last long.
4. During the stoppage, the Customs don't make customs procedures for goods brought into the repository; monitoring and processing of bulk warehouse exists under the provisions of the law.
5. Before the time runs out stoppage for at least 5 days, businesses have written reports on the back or terminate operations warehouses do not last long.
6. During the period of suspension of activities specified in paragraph 1 of this article, if there is active demand business back then notified in writing to the Customs Bureau, the city in the form of 2 in the appendix attached to this Decree.
Article 30. Active termination inventory not stretched 1. The case of termination of the warehouse activity did not last long: a) the businesses do not maintain the conditions prescribed in article 25 of this Decree, or terminate the operation of the old warehouse in the case of transfer of ownership of stock does not last long;
b) business for writing the proposal to terminate the operation sent the General Department of customs;
c) Too, since the 6th period has decided to set up the business but do not take long warehouse into operation;
d) active pause duration Too but no business text message back;
12-month business) 3 times the administrative violations of customs related to the operation of the warehouse did not last long and dealt with administrative violations by the fine form with fines for each beyond the authority of the Chief sanction customs Bureau.
2. Order the termination of operation warehouse does not last long: a) the Customs Bureau of the city, make check, the liquidity of the entire existence of the bulk warehouse doesn't last long; the report, the proposal Of the Bureau of customs to consider ending the operation.
b) within 15 working days from receipt of the report of the Bureau of customs in the province, city, General Director of the Bureau of customs to review a decision to terminate the operation for inventory does not last long.
Chapter III PROCEDURE LOCATIONS, file links, CHECK, CUSTOMS SUPERVISION 1. LOCATION DO the CUSTOMS at the PORT of export, the IMPORTER of the GOODS is ESTABLISHED in the HINTERLAND (SHALLOW HARBOUR) article 31. Conditions recognized customs locations in shallow Harbour 1. Must have an area of at least 50,000 square meters and over.
2. Software that meet the following criteria: a) the import, export, commodity management, keeping in place the procedure of customs at the port of shallow according to each of the items, the object of purchase, customs declarations;
b) meet the requirements of the backup, the data dump to staff reports, statistics, storage and network connected directly with the customs management.
3. Have the system ca-meet the following criteria: a) the location of the venue make customs procedures in ports. The image observed in all time of day (24 hours);
b) data on the ca-images are kept to a minimum of 12 months;
c) ca-system is directly connected with the customs management.
General Director of the Bureau of Customs issued standard of data exchange between customs authorities and business customs locations in shallow Harbor about software management put in, take out, ca-system monitoring.
Article 32. Recognition profile location procedure in the shallow port customs 1. Proposed text recognized as model No. 1 in Appendix attached to this Decree: 1 a.
2. business registration certificate or certificate of investment: 1 copy.
3. regional design diagram location do customs in shallow harbors clear lines separating to the outside, the warehouse location where the exported goods, where the imported goods, where the car container, where reality checks, protection, warehouse and Office work of customs : 1 copy.
4. documents describing the software program to manage customs locations in shallow Harbour: 7 a.
5. Proof of right to use location: 1 copy.
6. Certificate of qualified fire prevention and public safety agency issued: 1 copy.
7. Regulations: 1 a.
Article 33. The order recognizes customs locations in the shallow port 1. Business filing suggested direct recognition, sent by post or via the system receiving electronic information by Customs to the General Department of customs.
2. within 10 working days from the date of application of the Customs Bureau, the total business completed the inspection of records, the actual location of making customs procedures in ports. End check, customs and businesses signed minutes of recorded content check.
3. within 5 working days from the date of completion of the inspection record, the fact the venue do customs in the port of the General Department of customs, the Ministry of finance decision recognized customs locations in shallow harbors or business reply in writing if not already meet the prescribed conditions.
4. in case of incomplete documents, within 5 working days from receipt of the business, the General Department of Customs has written notice and request additional business profile. More than 30 working days from the date of sending the notice but no business writing feedback, General Department of Customs has the right to cancel the records.
Article 34. Expand, collapse, movement, transfer of ownership, the pause operation customs locations in shallow Harbour 1. The case needs expansion, downsizing, moving, transferring ownership, pause the operation location do customs in shallow Harbour, established business profile posted Of customs, including: a) the suggested text expansion, downsizing, moving, transfer of ownership, the pause operation: 1 the originals;
b) diagram of storing areas expand, narrow, movement, transfer of ownership: 1 copy;
c) proof of right to use location when extended, narrow, movement, transfer of ownership: 1 copy;
d) contracts concerning transfer of ownership: 1 copy.
2. Order procedure, extension, downsizing, moving, transferring ownership, pause the operation performed similarly with respect to the bonded warehouse specified in section 2 of chapter II of this Decree. Private expansion, downsizing, pause the operation of customs locations in the shallow Harbor by the General Director of the Customs Bureau decisions.

3. in case of transfer of ownership, moving the location to do customs in shallow Harbour, on the basis of the text proposed by the enterprise, the General Department of customs Ministry of finance report reviewed the decision to terminate the operation of the place of the old decision, and the decision to recognize transfer of ownership, location if the new location meets the provisions of article 31 of this Decree.
Article 35. Termination of the activity of making customs locations in shallow Harbour 1. Location do customs in the port of shallow end if one of the following cases: a) Customs locations in shallow Harbour does not maintain the conditions prescribed in article 31 of this Decree;
b) businesses have proposed text termination of activity;
c) Too, since the 6th period has decided to recognize but business does not take place at the port's customs procedures on the viaduct works;
d) active pause duration Too but no business text message back;
12-month business) 3 times the administrative violations of customs related to the operation of the customs procedure, place in shallow Harbour and dealt with administrative violations by the fine form with fines for each beyond the authority of the Chief sanction customs Bureau.
2. The General Department of customs inspection, the Ministry of Finance decided to terminate the operation for customs locations in shallow harbour in one of the cases specified in paragraph 1 of this article.
Section 2. LOCATION GATHERING, CHECKING, MONITORING THE EXPORT AND IMPORT OF GOODS; LOCATION COURIER, POSTAL GOODS Article 36. Conditions recognized location gathering, checking, monitoring the export and import of goods; location courier, postal items 1. Position a) location gathering, checking, monitoring, goods exports, imports are concentrated in the areas of industrial, gate, gate economic zones;
b) location gathering, checking, monitoring, focused for courier is located in the planning area to the international airport in accordance with the law;
c) location gathering, checking, monitoring the export and import of goods in the area of the border gate economic zones located in or the area of land-border crossings. Case gate economic zones outside the gate area not exceeding 10 km 2. Area a) location gathering, checking, monitoring, import export focus area a minimum of 10,000 m2;
b) location gathering, checking, monitoring, focused for the courier has an area of 5,000 m2 minimum; location check, focused supervision with regard to postal items have a minimum area of 1,000 m2;
c) location gathering, checking, monitoring the export and import of goods in the border areas have a minimum area of 5,000 m2.
3. The facilities, equipment and a) locations are separated from the surrounding area with fenced wall system, to meet the requirements of regular monitoring, inspection of the Customs authorities, unless the location is located within the port of entry, had walls and fences separating with the surrounding area;
b) ensure working conditions for the Customs such as the workplace, where cargo inspection, where installation of customs inspection equipment, storage space exhibits violated the provisions of the Ministry of finance;
c) software that meet the following criteria:-the management of goods imported, exported, stored, exists in the location.
-Respond to requests for backup, data dump to staff reports, statistics, storage and network connected directly with the customs management.
d) system ca-meet the following criteria:-the location in the location. The image observed in all time of day (24 hours).
-Data on the ca-images are kept to a minimum of 12 months.
-Ca-system is directly connected with the customs management.
General Director of the Bureau of Customs issued standard of data exchange between customs authorities and business enterprise management software places the goods put in, take out, ca-system monitoring.
Article 37. Recognition profile location gathering, checking, monitoring the export and import of goods; location courier, postal items 1. Proposed text recognized as model No. 1 in Appendix attached to this Decree: 1 a.
2. business registration certificate or certificate of investment: 1 copy.
3. regional design diagram location gathering, checking, monitoring the export and import of goods; location of postal goods, fast switching release clear lines separating to the outside, the warehouse location where the exported goods, where the imported goods, where the means of transport, where reality checks, protection, warehouse and Office work of Customs: 1 copy.
4. program description document management software put into the given location: 01 a.
5. Proof of right to use location: 1 copy.
6. Certificate of qualified fire prevention and public safety agency issued: 1 copy.
7. Regulations: 1 a.
8. Text area planning agency International Airport Authority approval for cases recognizing location gathering, checking, monitoring, focused for Courier: 1 copy.
9. the postal licence or notification of the postal activities by the Agency have the authority granted under the provisions of the postal legislation for recognizing location gathering, checking, monitoring, focus for the postal order: 2 copies.
Article 38. The order recognizes, expansion, downsizing, moving, transferring ownership, pause, terminate the operation location gathering, checking, monitoring the export and import of goods; location of postal goods delivery sequence recognition, extend, shrink, move, switched ownership, pause, terminate the operation location gathering, checking, monitoring, import export focus, location courier, postal order made similar for bonded warehouse specified in section 2 of chapter II of this Decree.
Chapter IV the TERMS OF IMPLEMENTATION of Article 39. Effect 1. This Decree takes effect from July 1, 2016.
2. Annul the provisions of article 82, 89 and 92 of Decree 8/2015/NĐ-CP on January 21, 2015 of government regulation and details measures for enforcement of customs law on customs, inspection, monitoring, control of customs.
3. tax free shop, warehouse, customs locations, gathering, checking, monitoring of cargo location, courier, postal orders were recognized and operating prior to the time the Decree has effect, expansion, downsizing, moving, transfer of ownership , pause, terminate the operation carried out under the provisions of this Decree.
4. The case has been established, active before the decree came into force but do not meet the recognition conditions, confirming the provisions of this Decree, organizations, individuals are continued in operation until July 2017. So the time limit on, Customs Department of your city, province, authority reported the decision to pause, terminate the operation according to regulations.
Article 40. Responsible for enforcing Decree 1. The Ministry of Finance shall guide the implementation of the article, the account was given in the Decree.
2. Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of people's Committee of the central cities, is responsible for the implementation of this Decree.