Decision No. 27/2020/QD-TTg on the list of goods not allowed to be stored in bonded warehouses upon importation

Decision No. 27/2020/QD-TTg stipulates the list of goods not allowed to be stored in bonded warehouses upon importation, aiming to strictly manage trade and customs activities. This document applies to organizations and individuals related to import customs procedures.

문서 번호27/2020/QĐ-TTg
문서 유형Decision
발행 기관Ministry of Finance
서명자Nguyễn Xuân Phúc — Thủ tướng Chính phủ
업데이트13. 06. 2026
산업Finance
분야Customs
발행일21. 09. 2021
발효일15. 11. 2020
효력 만료일
상태In effect
✦ 스마트 요약

Decision No. 27/2020/QD-TTg stipulates the list of goods not allowed to be stored in bonded warehouses upon importation, aiming to strictly manage trade and customs activities. This document applies to organizations and individuals related to import customs procedures.

적용 범위

["Organizations and individuals implementing import customs procedures","Customs authorities, customs officers, and related enforcement agencies","Other organizations and individuals related"]

핵심 사항

  • "Cigarettes containing tobacco leaves with the brand name 555, Esse without Vietnamese origin" shall not be stored in bonded warehouses (Article 3)
  • Whisky with a volume exceeding 50 ml without Vietnamese origin shall not be stored in bonded warehouses (Article 3)
  • Strengthen management of special imported goods such as cigarettes and alcohol, reduce commercial fraud.
  • The burden of customs procedures increases for enterprises importing goods listed in the catalog.
  • Citizens may be better protected from the harm caused by low-quality foreign cigarettes and alcohol.

🌐 이 문서의 사회적 영향

  • Strengthen management of special imported goods such as cigarettes and alcohol, reduce commercial fraud.
  • The burden of customs procedures increases for enterprises importing goods listed in the catalog.
  • Citizens may be better protected from the harm caused by low-quality foreign cigarettes and alcohol.

❓ 자주 묻는 질문

Which goods are not allowed to be stored in bonded warehouses?

Cigarettes containing tobacco leaves with the brand name 555, Esse without Vietnamese origin and whisky with a volume exceeding 50 ml without Vietnamese origin.

When does this decision take effect?

From November 15, 2020.

전문

PRIME MINISTER

--------------

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

-----------------------------

                            Number: 27/2020/QD-TTg

    Hanoi, September 21, 2020


Pursuant to …;
On the list of goods not allowed to be stored in bonded warehouses upon importation

||| Pursuant to the Law on Organization of the Government dated June 19, 2015;

Pursuant to the Customs Law dated June 23, 2014;

Pursuant to the Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and providing implementation measures for the Law on Customs regarding customs procedures, inspection, supervision, and control;

Pursuant to Decree No. 59/2018/ND-CP dated April 20, 2018 of the Government amending and supplementing certain articles of Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and guiding the implementation of the Law on Customs regarding customs procedures, inspection, supervision, and control;

At the proposal of the Minister of Finance;

The Prime Minister promulgates this Decision on the list of goods not allowed to be stored in bonded warehouses upon importation.

Article 1. Scope of Regulation

This Decision stipulates the list of goods not allowed to be stored in bonded warehouses upon importation.

Article 2. Applicability

1. Organizations and individuals implementing customs procedures for importing goods listed in Article 3 of this Decision.

2. Customs authorities, customs officers, and related functional forces.

3. Other organizations and individuals related to the implementation of customs procedures for importing goods listed in Article 3 of this Decision.

Article 3. List of goods not allowed to be stored in bonded warehouses upon importation

The list of goods not allowed to be stored in bonded warehouses upon importation (hereinafter referred to as the List):

No.

Description of Goods

Item Code

1

Cigarettes made from tobacco leaves or alternative tobacco leaf materials

Cigarettes containing branded tobacco leaves 555, Esse without Vietnamese origin

24.02.20

2

Alcohol

Whisky with a volume exceeding 50 ml without Vietnamese origin

22.08.30.00

Article 4. Implementation provisions

1. This Decision takes effect from November 15, 2020. For consignments that have been admitted into bonded warehouses before the date this Decision takes effect, they shall be handled according to the current legal provisions regarding the period for storage in bonded warehouses. After the retention period at the bonded warehouse as prescribed in Article 61 of the Law on Customs has expired and the goods cannot be exported, they must be re-exported through the original port of entry.

2. Based on the situation of export and import in each period, the Ministry of Finance is responsible for coordinating with relevant ministries and sectors to monitor, review, and report to the Prime Minister for amendments and supplements to this regulation.

3. Ministers, heads of ministerial-level agencies, heads of government-affiliated agencies, Chairpersons of provincial and municipal People's Committees, and entities specified in Article 2 are responsible for enforcing this Decision.

Place of Receipt:
- Central Party Committee Secretariat;
- Prime Minister, Deputy Prime Ministers;
- Ministries, ministerial-level agencies, and agencies under the Government;
- Provincial People's Councils, People's Committees of centrally governed cities;
- Central Party Office and Party Committees;
- General Secretary's Office;
- President's Office;
- Ethnic Council and Committees of the National Assembly;
- National Assembly's Office;
- Supreme People's Court;
- Supreme People's Procuracy;
- State Audit Office;
- National Financial Supervisory Council;
- Social Policy Bank;
- Vietnam Development Bank;
- Vietnam Fatherland Front Central Committee;
- Central Agencies of Social Organizations;
- Vietnam Chamber of Commerce and Industry;
- VPCP: BTCN, all PCN, Assistant PM, Director General of the Government Portal,
various Departments, Bureaus, subordinate units, Official Gazette;
- File: VT, KTTH (2b).

PRIME MINISTER
(signed)



Nguyen Xuan Phuc

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