Decree No. 67/2020/ND-CP Amending and supplementing some articles of Decree No. 68/2016/ND-CP dated July 1, 2016 of the Government on conditions for duty-free goods trading, warehouses, customs clearance locations, assembly points, customs inspection, and supervision.

DECREE

AMENDING AND SUPPLEMENTING CERTAIN PROVISIONS OF THE GOVERNMENTAL DECREE NO. 68/2016/ND-CP DATED JULY 1, 2016 ON CONDITIONS FOR OPERATING TAX-FREE GOODS, WAREHOUSES, CUSTOMS CLEARANCE LOCATIONS, ASSEMBLING AREAS, CUSTOMS INSPECTION AND SUPERVISION

On the basis of Law on Government Organization dated June 19, 2015;

On the basis of Customs Law dated June 23, 2014;

On the basis of Investment Law November 26, 2014;

On the basis of LAW AMENDING AND COMPLEMENTING ARTICLE 6 AND ANNEX 4 ON THE LIST OF INVESTMENT SECTORS AND BUSINESS LINES REQUIRING CONDITIONS UNDER THE INVESTMENT LAW;

At the proposal of the Minister of Finance;

THE GOVERNMENT ISSUES THE DECREE AMENDING AND SUPPLEMENTING CERTAIN PROVISIONS OF DECREE NO. 68/2016/ND-CP dated July 1, 2016 of the Government on conditions for operating tax-free goods, warehouses, customs clearance locations, assembling areas, customs inspection and supervision.

Article 1. Amend and supplement certain articles of Decree No.68/2016/ND-CP dated July 1, 2016 of the Government on conditions for operating tax-free goods, warehouses, customs clearance locations, assembling areas, customs inspection and supervision

1. ADDING Clause 8, Clause 9, Clause 10 to Article 3 as follows:

"8. Centralized assembly, inspection, and supervision location for postal and express delivery goods is the area for assembly, inspection, and supervision of export and import letters, packages, and cargo sent through postal services of postal enterprises and express delivery enterprises.

9. Special-purpose bonded warehouse is a bonded warehouse as prescribed under the Customs Law used to store and preserve one or several types of goods with special storage requirements such as liquids, chemicals, frozen goods, or goods that must be stored and preserved under specific temperature, light, and environmental conditions.

10. Bonded yard is an area for stacking and storing bulk goods and/or oversized and overweight goods without a roof."

2. AMENDING AND SUPPLEMENTING Point d of Clause 1, Clause 2, Clause 3 of Article 4 as follows:

"1. Location of duty-free shops.

d) The duty-free goods warehouse located at the same place as the duty-free shop or within the restricted area, quarantine area, or border gate area, or within the customs operation area outside the border gate as prescribed in Article 8 of Decree No. 01/2015/ND-CP dated January 2, 2015 and Clause 3 of Article 1 of Decree No. 12/2018/ND-CP dated January 23, 2018 amending and supplementing certain provisions of Decree No. 01/2015/ND-CP dated January 2, 2015 of the Government detailing the scope of customs operation areas and responsibilities for cooperation in preventing smuggling and illegal transportation of goods across borders.

2. Having software meeting the requirement for online management and data extraction for customs authorities regarding the name, type, quantity, condition of goods, time of entry into and exit from, and storage in the duty-free shop and duty-free goods warehouse according to the customs declaration and the purchasing entity to manage under the Automatic Goods Management and Supervision System.

3. Having a camera system meeting the requirement for online connection with customs authorities for management. Images can be observed at all positions of the duty-free goods warehouse, duty-free shop, and pick-up counter in the restricted area at all times (24/24 hours), with image data retained for a minimum of six months."

3. Article 5 shall be amended and supplemented as follows:

"Article 5. Documents for Issuing Certificate of Eligibility for Operating Tax-Free Goods

1. Application for issuing certificate of eligibility for operating tax-free goods according to Model No. 01 of the Appendix issued together with this Decree: 01 original copy.

2. Business Registration Certificate or Investment Certificate or other documents prescribed in Clause 4 of Article 81 of Decree No. 78/2015/ND-CP dated September 14, 2015 of the Government on business registration: 01 copy.

3. Design layout of the duty-free shop area, duty-free goods warehouse location, and camera installation location: 01 copy.

4. Fire prevention and firefighting eligibility certificate issued by the police authority (except in cases where it is located in an area already recognized as having fire prevention and firefighting eligibility): 01 copy."

4. AMENDING AND SUPPLEMENTING Clause 1, Clause 2, Clause 3 of Article 7 as follows:

"1. Cases of temporarily suspending operations of tax-free goods

a) Suspension upon request of the enterprise;

b) Suspension due to no business activity for tax-free goods for six consecutive months.

2. Procedures and formalities for temporarily suspending operations of tax-free goods

a) In case of suspension upon request of the enterprise

a.1) The enterprise sends the application according to Model No. 01 of the Appendix issued together with this Decree (01 original copy) to the Provincial Customs Office managing the tax-free goods business of the enterprise;

a.2) The Provincial Customs Office announces the temporary suspension of tax-free goods operations within three working days from the date of receipt of the enterprise's application for temporary suspension of tax-free goods operations;

a.3) Within five working days from the date of announcement of the temporary suspension of tax-free goods operations, the Provincial Customs Office conducts inspections and prepares records confirming the quantity of goods remaining in the tax-free shop and tax-free goods warehouse according to Model No. 04 of the Appendix issued together with this Decree;

a.4) During the period of suspension, if there are goods exceeding their storage period in Vietnam, the enterprise shall handle procedures for extending storage time, re-export, re-import, or domestic consumption according to Article 18 of Decree No. 167/2016/ND-CP dated December 27, 2016 of the Government on operating tax-free goods (hereinafter referred to as Decree No. 167/2016/ND-CP).

b) In case of suspension due to no business activity for tax-free goods for six consecutive months

b.1) Within three working days from the end of the period specified in point b of Clause 1 of this Article, the Customs Sub-Office managing the tax-free goods business reports to the Provincial Customs Office about the temporary suspension of tax-free goods operations of the enterprise;

b.2) The Provincial Customs Office issues a notice of temporary suspension of tax-free goods operations within three working days from the date of receipt of the report from the Customs Sub-Office; conducts inspections and confirms the quantity of goods remaining in the tax-free shop and tax-free goods warehouse according to the regulations in point a.3 of this Clause;

b.3) During the period of suspension, if there are goods exceeding their storage period in Vietnam, the enterprise shall handle procedures according to the regulations in point a.4 of this Clause.

3. During the period of suspension of duty-free goods trading activities, the customs authority shall supervise the quantity of goods stored at duty-free shops and duty-free goods warehouses. The enterprise engaged in duty-free goods trading shall be responsible for maintaining the original condition of goods at duty-free shops and duty-free goods warehouses. In cases where goods are broken, damaged, deteriorated, substandard, or expired, they shall be handled in accordance with the provisions of Clause 8, Article 6 and Clause 1, Article 19 of Decree No. 167/2016/NĐ-CP.

5. Point đ, Clause 1, and Clause 2 of Article 8 shall be amended and supplemented as follows:

“1. Cases of revoking the certificate of eligibility to trade in duty-free goods

đ) Exceeding the suspension period specified in Clause 5, Article 7 of this Decree, the duty-free goods trading enterprise does not submit a written notice of resuming operations using Form No. 02 attached as an appendix to this Decree to the Customs Department of the province or city that issued the temporary suspension notice for the duty-free goods trading business of the enterprise.

2. Procedures for revoking the certificate of eligibility to trade in duty-free goods

a) The enterprise submits a written request to terminate the duty-free goods trading activity to the Customs Department of the province or city managing the duty-free goods trading activity.

b) The Customs Department of the province or city issues a notice terminating the duty-free goods trading activity according to Form No. 05 attached as an appendix to this Decree within five working days from the date of receipt of the enterprise's written request or from the date of discovery of any violations by the enterprise as stipulated in points b, c, d, and đ of Clause 1 of this Article;

c) Responsibilities of the duty-free goods trading enterprise after receiving the termination notice from the Customs Department of the province or city:

c.1) Prepare a final settlement report on duty-free goods trading in accordance with Articles 21 and 22 of Decree No. 167/2016/NĐ-CP from the end of the previous fiscal year to the date of the termination notice and a plan for handling remaining goods in duty-free shops and duty-free goods warehouses, except in the case provided for in point b of Clause 1 of this Article; submit the final settlement report and the plan for handling remaining goods in duty-free shops and duty-free goods warehouses to the Customs Sub-department managing the duty-free shop and duty-free goods warehouse within fifteen days from the date of receipt of the termination notice from the Customs Department of the province or city;

c.2) Complete procedures for re-export, re-import, and domestic consumption of remaining goods in duty-free shops and duty-free goods warehouses within thirty days from the date the customs authority completes the inspection of the final settlement report. If an extension is required, the enterprise shall submit a written request for extension to the Customs Sub-department managing the duty-free shop and duty-free goods warehouse; the enterprise may be granted an extension once, not exceeding thirty days. For broken, damaged, deteriorated, substandard, or expired goods, the enterprise shall handle them in accordance with the provisions of Clause 8, Article 6 and Clause 1, Article 19 of Decree No. 167/2016/NĐ-CP.

d) Responsibilities of the Customs Sub-department managing the duty-free shop and duty-free goods warehouse

d.1) Receive and inspect the final settlement report in accordance with Clauses 6, 8, 9, and 10 of Article 21 of Decree No. 167/2016/NĐ-CP issued by the Government;

d.2) Receive and inspect customs documents, conduct physical inspections of goods, and clear goods for re-export, re-import, and domestic consumption of the enterprise in accordance with customs laws;

d.3) Extend the time for completing procedures for re-export, re-import, and domestic consumption of remaining goods in duty-free shops and duty-free goods warehouses within three working days from the date of receipt of the enterprise's written request for extension and handle broken, damaged, deteriorated, substandard, or expired goods of the enterprise as provided for in point C.2 of Clause 2 of this Article;

d.4) Within three working days from the date of completion of the handling of remaining goods in duty-free shops and duty-free goods warehouses, report to the Customs Department of the province or city on the process and results of handling the goods and propose the termination of the operation of the duty-free shop and duty-free goods warehouse of the enterprise.

đ) Responsibilities of the Customs Department of the province or city

Within three working days from the date of receipt of the report from the Customs Sub-department managing the duty-free shop and duty-free goods warehouse as provided for in point d of this Article, report to the Director General of the General Department of Customs to issue a decision to revoke the certificate of eligibility to trade in duty-free goods.

e) Responsibilities of the General Department of Customs

The Director General of the General Department of Customs shall issue a decision to revoke the certificate of eligibility to trade in duty-free goods within five working days from the date of receipt of the report from the Customs Department of the province or city.

6. Article 10 is amended and supplemented as follows:

Article 10. Conditions for Recognizing Bonded Warehouses

1. The area proposed for recognition as a bonded warehouse or bonded storage area must be located within the areas specified in Clause 1, Article 62 of the Customs Law or within a border economic zone or an area approved by the competent authority within the planning for the development of logistics centers.

2. A bonded warehouse or bonded storage area must be separated from surrounding areas by a fence, meeting the requirements for inspection and supervision by the customs authority, except for bonded warehouses located within port areas, inland waterway ports, dry ports, international airports, or railway stations for international transit which already have fences separating them from surrounding areas.

3. Area

a) A bonded warehouse located within a seaport, inland waterway port, dry port, international airport, or international railway station must have a minimum storage area of 1,000 square meters.²;

b) A specialized bonded warehouse must have a minimum storage area of 1,000 square meters²or a minimum storage volume of 1,000 cubic meters.³;

c) A bonded warehouse located within an industrial park must have a minimum land area of 4,000 square meters²(including the warehouse, storage area, and ancillary facilities), of which the storage area must have a minimum size of 1,000 square meters.²;

d) A bonded warehouse not falling under the provisions of points a, b, and c of this clause must have a minimum land area of 5,000 square meters²(including the warehouse, storage area, and ancillary facilities), of which the storage area must have a minimum size of 1,000 square meters.²;

đ) A bonded storage area must have a minimum area of 10,000 square meters²without requiring a storage area.

4. Software that meets the requirements for managing and retaining online data extraction for customs authorities regarding the name, type, quantity, and condition of goods, the time when goods are brought in, taken out, and stored in the bonded warehouse in detail according to the customs declaration for automatic management and supervision of goods.

5. A camera system that connects online with customs authorities for management. The system can observe all positions within the bonded warehouse and outer areas (including gates, doors, and inside the warehouse and yard, except for the refrigerated bonded warehouse which does not require installation inside the warehouse) at all times during the day (24/24 hours), with image data retained for a minimum of six months.

7. Article 11 is amended and supplemented as follows:

“Article 11. Documents for Recognizing Bonded Warehouses

1. Application form for recognition according to Model No. 01 attached as an appendix to this Decree: One original copy.

2. Business Registration Certificate or Investment Certificate or other documents prescribed in Clause 4 of Article 81 of Decree No. 78/2015/ND-CP dated September 14, 2015 of the Government on business registration: 01 copy.

3. Design layout of the warehouse and yard area clearly showing the boundary lines separating from the outside, the locations of warehouses, the installation locations of the camera system, internal transportation routes, security measures, warehouse office, and customs workplace: One copy.

4. Certificate of fire prevention and firefighting conditions issued by the police authority: One copy.”

8. Clause 1, Clause 2, Clause 3, and Clause 6 of Article 14 are amended and supplemented as follows:

“1. Cases of temporarily suspending operations of bonded warehouses

a) Suspension upon request of the enterprise;

b) Temporary suspension due to no activities of bringing goods into or out of the bonded warehouse for six consecutive months.

2. The Director General of the General Department of Customs issues a decision to temporarily suspend operations of the bonded warehouse.

3. Procedure and formalities for temporarily suspending operations

a) In case of suspension upon request of the enterprise

The enterprise sends an application for temporary suspension according to Model No. 01 attached as an appendix to this Decree to the Customs Office of the province or city where the bonded warehouse is managed.

Within five working days from the date of receipt of the enterprise's application for temporary suspension of operations of the bonded warehouse, the Customs Office of the province or city shall conduct inspections, prepare records confirming the quantity of goods remaining in the warehouse with the warehouse owner according to Model No. 04 attached as an appendix to this Decree, and report to the Director General of the General Department of Customs.

The Director General of the General Department of Customs issues a decision to temporarily suspend operations of the bonded warehouse within five working days from the date of receipt of the report from the Customs Office of the province or city. The period of temporary suspension of operations shall not exceed six months.

b) In the case of temporarily suspending operations of the bonded warehouse due to no activities of bringing goods into or out of the bonded warehouse for six consecutive months

Within three working days from the end of the period specified in point b, Clause 1 of this Article, the Customs Sub-Department managing the bonded warehouse reports to the Customs Office of the province or city about the temporary suspension of operations of the bonded warehouse.

Within three working days from the date of receipt of the report from the Customs Sub-Department managing the bonded warehouse, the Customs Office of the province or city conducts inspections, prepares records confirming the quantity of goods remaining in the warehouse with the warehouse owner according to Model No. 04 attached as an appendix to this Decree, and reports to the Director General of the General Department of Customs to issue a decision to temporarily suspend operations of the bonded warehouse as stipulated in point a of this clause.

6. During the period of temporary suspension of operations, if there is a need to resume operations, the enterprise shall send a notification letter according to Model No. 02 attached as an appendix to this Decree to the Customs Office of the province or city.

Within five days from the date of receipt of the enterprise's application, the Customs Office of the province or city shall conduct inspections on operational conditions and the status of goods remaining in the warehouse, prepare records confirming these according to Model No. 04 attached as an appendix to this Decree, and report to the General Department of Customs. Within five working days from the date of receipt of the report from the Customs Office of the province or city, the Director General of the General Department of Customs issues a decision to resume operations of the bonded warehouse of the enterprise.”

9. Clause 4, Clause 5, and Clause 6 of Article 19 are amended and supplemented as follows:

“4. Software that meets the requirements for managing and retaining online data extraction for customs authorities regarding the name, quantity, and condition of goods, the time when goods are brought in, taken out, and stored in the place of consolidation of less-than-container-load (LCL) shipments in detail according to the bill of lading and/or customs declaration for automatic management and supervision of goods.

5. A camera system that connects online with customs authorities for management. The system can observe all positions within the place of consolidation of LCL shipments at all times during the day (24/24 hours), with image data retained for a minimum of six months.

6. For places of consolidation of LCL shipments located within port areas

a) In the case where the enterprise operating the place of consolidation of LCL shipments is a port business enterprise, it is not required to follow the recognition procedures stipulated in this Decree but must complete the procedure for obtaining a code for the place of consolidation of LCL shipments before putting the place of consolidation of LCL shipments into operation.

The port business enterprise shall submit an application for obtaining a code for the place of consolidation of LCL shipments according to Model No. 03 attached as an appendix to this Decree (one original copy). Within five working days from the date of receipt of the enterprise's application, the Customs Office of the province or city shall complete the on-site inspection of the place, report to the General Department of Customs on the issuance of the code for the place of consolidation of LCL shipments. Within five working days from the date of receipt of the report from the Customs Office of the province or city, the General Department of Customs shall issue the code, notify the enterprise and the Customs Office of the province or city.

b) In the case where the enterprise operating the place of consolidation of LCL shipments is not a port business enterprise, it must follow the recognition procedures for the place of consolidation of LCL shipments as stipulated in Clause 1, Clause 2, Clause 3, Clause 4, and Clause 5 of Article 19 and Article 20 of this Decree.”

10. Article 20 is amended and supplemented as follows:

“Article 20. Documents for Recognizing Places of Consolidation of Less-than-Container-Load Shipments

1. Application form for recognition according to Model No. 01 attached as an appendix to this Decree: One original copy.

2. Business Registration Certificate or Investment Certificate or other documents prescribed in Clause 4 of Article 81 of Decree No. 78/2015/ND-CP dated September 14, 2015 of the Government on business registration: 01 copy.

3. Design layout of the area of the place of consolidation of LCL shipments clearly showing the boundary lines separating from the outside, the locations of warehouses, the installation locations of the camera system, internal transportation routes, security measures, warehouse office, and customs workplace: One copy.

4. Certificate of meeting fire prevention and firefighting conditions issued by the police agency: 01 copy.

11. Article 22 shall be amended and supplemented as follows:

"Article 22. Conditions for inspection and supervision of fuel storage facilities

1. To have software that meets the requirements for online management and extraction of data on goods' name, type, origin, quantity, time of entry and exit from, and storage in fuel tanks within the facility, detailed according to customs declarations to implement the Automatic Goods Management and Supervision System.

This provision does not apply to military fuel storage facilities that store imported goods for business alongside goods for national defense.

2. To have automatic tank level measuring equipment connected online to provide the quantity of fuel exported, imported, and stored to the customs authority.

For military fuel storage facilities, only connect online with units managed as prescribed by the Ministry of National Defense.

3. To have a camera system that can be connected online to the customs authority; ensuring full surveillance at all times (24/24 hours) of the entire storage area, monitoring all activities of goods and transport vehicles entering and exiting the fuel storage facility. Camera image data must be retained for a minimum of six months.

For fuel storage facilities with offshore pipelines that cannot install camera systems in areas far from shore where mooring buoys are located, businesses operating such facilities must ensure conditions for direct supervision by customs officials.

This provision does not apply to military fuel storage facilities that store imported goods for business alongside goods for national defense."

12. Article 23 shall be amended and supplemented as follows:

"Article 23. Documents for confirmation of meeting inspection and supervision conditions by the customs authority

The principal traders or traders providing fuel services as stipulated in Decree No. 83/2014/NĐ-CP dated September 3, 2014 of the Government on fuel trading shall submit one set of documents requesting confirmation of the fuel storage facility meeting inspection and supervision conditions of the customs authority, including the following documents:

1. A request for confirmation of meeting inspection and supervision conditions by the customs authority according to Model No. 01 attached to this Decree: 01 original copy.

2. A design layout of the storage area showing clearly the boundary separating it from the outside, positions of warehouses, tanks, and locations of the camera system installation: 01 copy.

3. Certificate of meeting fire prevention and firefighting conditions issued by the police agency: 01 copy."

13. Clause 2, Clause 5, Clause 6 of Article 25 shall be amended and supplemented as follows:

"2. Non-stopover air cargo warehouses that transport goods through Noi Bai International Airport and Tan Son Nhat International Airport must have a minimum land area of 5,000 square meters (including warehouse, yard, and auxiliary facilities), of which the warehouse must have a minimum area of 2,000 square meters. For other international airports and domestic airports permitted to operate international flights, non-stopover air cargo warehouses must have a minimum land area of 2,000 square meters. The warehouse and yard must be separated from surrounding areas by a fence, with separate areas for storing export and import goods.²including warehouses, yards, and ancillary facilities, of which the warehouse must have a minimum area of 2,000 m².²For the remaining international airports and domestic airports permitted to operate international flights, the non-stop cargo area must have a minimum land area of 2,000 m².²(including the warehouse, storage area, and ancillary facilities), of which the storage area must have a minimum size of 1,000 square meters.²The warehouses and yards must be separated from surrounding areas by fences, with separate storage areas for exported and imported goods.

For non-stopover air cargo warehouses established and recognized as meeting conditions for concentration, inspection, and customs supervision before the effective date of this Decree, they may continue operations based on the recognition decision already issued.

5. To have software that meets the requirements for online management and extraction of data on goods' name, quantity, condition, time of entry and exit from, and storage in the non-stopover air cargo warehouse, detailed according to airway bills and/or customs declarations to manage under the Automatic Goods Management and Supervision System.

6. To have a camera system that can be connected online to the customs authority for management. Images must be observable at all positions of the warehouse at all times (24/24 hours), with image data retained for a minimum of six months."

14. Article 26 is amended and supplemented as follows:

"Article 26. Documents for Recognition of Non-Stopover Air Cargo Warehouses

1. Application form for recognition according to Model No. 01 attached as an appendix to this Decree: One original copy.

2. Business Registration Certificate or Investment Certificate or other documents prescribed in Clause 4 of Article 81 of Decree No. 78/2015/ND-CP dated September 14, 2015 of the Government on business registration: 01 copy.

3. Design layout of the warehouse area showing clearly the boundary separating it from the outside, positions of warehouses, locations of camera system installation, internal transportation routes, security, office space, and customs workplace: 01 copy.

4. Certificate of meeting fire prevention and firefighting conditions issued by the police agency: 01 copy."

15. Article 31 shall be amended and supplemented as follows:

"Article 31. Conditions for Recognizing Inland Customs Processing Sites at Export and Import Ports

"1. Inland customs processing sites at export and import ports must have a minimum land area of 50,000 square meters. Inland customs processing sites at export and import ports located within industrial zones must have a minimum land area of 20,000 square meters.²The customs clearance location at export and import ports located within industrial zones must have a minimum land area of 20,000 m².².

2. To have software that meets the requirements for online management and extraction of data on goods' name, quantity, condition, time of entry and exit from, and storage in the processing site, detailed according to airway bills and/or customs declarations to manage under the Automatic Goods Management and Supervision System.

3. To have a camera system that can be connected online to the customs authority for management. Images must be observable at all positions of the customs processing site at all times (24/24 hours), with image data retained for a minimum of six months."

16. Article 32 shall be amended and supplemented as follows:

"Article 32. Documents for Recognizing Inland Customs Processing Sites at Export and Import Ports

1. Application form for recognition according to Model No. 01 attached as an appendix to this Decree: One original copy.

2. Business Registration Certificate or Investment Certificate or other documents prescribed in Clause 4 of Article 81 of Decree No. 78/2015/ND-CP dated September 14, 2015 of the Government on business registration: 01 copy.

3. Design layout of the inland customs processing site at export and import ports showing clearly the boundary separating it from the outside, positions of warehouses, locations of camera system installation, areas for stacking export goods, areas for stacking import goods, areas for container parking, areas for physical inspection, security, office space, and customs workplace: 01 copy.

4. Decision on announcing the opening of inland ports by the Minister of Transport: 01 copy.

5. Certificate of meeting fire prevention and firefighting conditions issued by the police agency: 01 copy."

17. Add Point e of Clause 1 of Article 35 as follows:

"e) The Minister of Transport issues a Decision to close inland ports."

18. Article 36 is amended and supplemented as follows:

"Article 36. Conditions for recognizing locations for the concentration of cargo consolidation, inspection, and supervision of export and import goods; locations for the concentration of cargo consolidation, inspection, and supervision of export and import goods in border areas; locations for the concentration of cargo consolidation, inspection, and supervision of postal and express delivery goods

1. Location:

a) Locations for the concentration of cargo consolidation, inspection, and supervision of export and import goods shall be within customs checkpoints, industrial zones, high-tech parks, border economic zones, or areas approved by competent authorities for planning the development of logistics center systems.

b) Locations for the concentration of cargo consolidation and supervision of postal and express delivery goods, except those solely operated by enterprises designated under the Postal Law, shall be within international airport areas as prescribed by law, or within international land border checkpoints, international railway transit checkpoints, or areas approved by competent authorities for planning the development of logistics center systems.

c) Locations for the concentration of cargo consolidation, inspection, and supervision of export and import goods in border areas shall be within border economic zones or border checkpoint areas. In cases where they are outside border economic zones, they must be within a 10-kilometer radius from the checkpoint area.

2. Area:

a) Locations for the concentration of cargo consolidation, inspection, and supervision of export and import goods shall have a minimum land area of 10,000 square meters.²;

b) Locations for the concentration of cargo consolidation and supervision of postal and express delivery goods:

b.1) For locations within international land border checkpoints and international railway transit checkpoints, the minimum land area shall be 1,000 square meters.²;

b.2) For locations within areas approved by competent authorities for planning the development of logistics center systems, the minimum land area shall be 5,000 square meters.²;

b.3) For locations within international airport areas with two or more postal service and express delivery business enterprises operating, the minimum land area shall be 5,000 square meters.²If only one postal service and express delivery business enterprise operates within such a location, the minimum land area shall be 2,000 square meters.²;

b.4) For locations solely operated by enterprises designated under the Postal Law, the minimum land area shall be 500 square meters.²and the minimum usable floor area shall be 1,000 square meters.².

c) Locations for the concentration of cargo consolidation, inspection, and supervision of export and import goods in border areas at international checkpoints and main checkpoints shall have a minimum land area of 5,000 square meters.²Locations for the concentration of cargo consolidation, inspection, and supervision of export and import goods in border areas located in other areas shall have a minimum land area of 3,000 square meters.².

3. Infrastructure and equipment

a) Locations shall be separated from surrounding areas by fences that meet the requirements for customs inspection and supervision, except for locations within checkpoints and ports that already have fences separating them from surrounding areas.

b) There shall be software capable of managing and exporting online data to customs authorities regarding the name of goods, quantity, condition, time of entry and exit, and storage details according to bills of lading and/or customs declarations for automatic management and supervision of goods.

c) There shall be a camera system connected online to customs authorities for management. Surveillance images shall cover all positions within the location at all times (24/24 hours), and image data shall be retained for a minimum of six months.

d) For locations for the concentration of cargo consolidation and supervision of postal and express delivery goods: Postal service and express delivery business enterprises leasing warehouses at recognized locations may choose to use software provided by warehouse operators or install their own software in accordance with regulations.

19. Article 37 is amended and supplemented as follows:

"Article 37. Documents and procedures for recognizing locations for the concentration of cargo consolidation, inspection, and supervision of export and import goods; locations for the concentration of cargo consolidation, inspection, and supervision of export and import goods in border areas; locations for the concentration of cargo consolidation and supervision of postal and express delivery goods

1. Recognition documents

a) A request for recognition in Form No. 01 attached to this Decree: 01 original copy;

b) Business registration certificate or investment certificate or other documents specified in Clause 4, Article 81 of Decree No. 78/2015/NĐ-CP dated September 14, 2015 of the Government on business registration: 01 copy;

c) Design drawings of the location for the concentration of cargo consolidation, inspection, and supervision of export and import goods; locations for the concentration of cargo consolidation and supervision of postal and express delivery goods; locations for the concentration of cargo consolidation, inspection, and supervision of export and import goods in border areas showing clearly the boundaries separating from the outside, positions of warehouses, camera installation locations, export cargo collection points, import cargo collection points, transportation vehicle collection points, actual inspection locations, security posts, warehouse offices, and customs working areas: 01 copy;

d) Fire prevention and firefighting qualification certificate issued by public security agencies: 01 copy;

đ) International airport zoning plan or documents approved by competent authorities for planning the development of logistics center systems for locations for the concentration of cargo consolidation and supervision of postal and express delivery goods within international airport areas or areas planned for the development of logistics center systems: 01 copy.

2. The procedures for recognizing locations for concentrating, inspecting, and supervising export and import goods; locations for concentrating, inspecting, and supervising export and import goods in border areas; locations for concentrating, inspecting, and supervising postal and express delivery goods shall be carried out in accordance with the provisions of Article 12 of this Decree.

3. Postal service enterprises and express delivery service businesses leasing warehouses at locations for concentrating, inspecting, and supervising postal and express delivery goods:

a) The enterprise shall notify in writing to the Customs Office of the province or city managing the location for concentrating, inspecting, and supervising postal and express delivery goods about the warehouse location, surveillance camera system, and software.

b) The Customs Office of the province or city shall conduct on-site inspections of the warehouse location; surveillance camera system; and software if the enterprise does not use the software provided by the business operating the location.

c) Postal service enterprises and express delivery service businesses may only bring goods into the location after the Customs Office of the province or city has issued a written notification that the warehouse meets the conditions for inspection, supervision, and control by customs authorities.

20. Article 38 is amended and supplemented as follows:

"Article 38. Procedures for expanding, reducing, relocating, renaming, transferring ownership, temporarily suspending, or terminating operations of locations for concentrating, inspecting, and supervising export and import goods; locations for concentrating, inspecting, and supervising export and import goods in border areas; locations for concentrating, inspecting, and supervising postal and express delivery goods; bonded warehouses

When expanding, reducing, renaming, relocating, transferring ownership, temporarily suspending, or terminating operations of locations for concentrating, inspecting, and supervising export and import goods; locations for concentrating, inspecting, and supervising export and import goods in border areas; locations for concentrating, inspecting, and supervising postal and express delivery goods; bonded warehouses, the business operating the location shall comply with the provisions of Articles 13, 14, and 15 of this Decree."

21. Add Article 38a as follows:

"Article 38a. Recognition of warehouses, sites within port areas, inland waterway ports, international airports, and international railway transit stations as meeting the conditions for concentrating, inspecting, and supervising customs

1. For warehouses, sites within port areas, inland waterway ports, international airports, and international railway transit stations that have been planned and announced by competent authorities, the business operating the location for concentrating and storing export and import goods shall request the General Department of Customs to carry out the recognition procedure for the location for concentrating, inspecting, and supervising export and import goods, which meets the conditions for concentrating, inspecting, and supervising customs and is subject to inspection, supervision, and control by customs authorities (hereinafter referred to as the warehouse, site for concentrating and storing goods).

For warehouses, sites within port areas, inland waterway ports, international airports, and international railway transit stations that were announced by the Ministry of Transport before the effective date of this Decree, there is no need to follow the recognition procedure stipulated in this Article.

2. Warehouses, sites for concentrating and storing goods must meet the physical infrastructure and equipment requirements as specified in Clause 3 of Article 36 of this Decree.

3. Area

a) For warehouses, sites for concentrating and storing goods within port areas and inland waterway ports as decided in the announcement of opening and establishing port areas and inland waterway ports, the recognized area will be determined based on the recognition application submitted by the enterprise.

b) For warehouses, sites for concentrating and storing goods within the planning of Noi Bai and Tan Son Nhat International Airports, they must have a minimum land area of 1,000 square meters. For other international airports and domestic airports permitted to operate international flights, warehouses, sites for concentrating and storing export and import goods must have a minimum land area of 500 square meters to meet the conditions for customs inspection and supervision.²c) For warehouses, sites for concentrating and storing goods within the area of international railway transit stations, they must have a minimum land area of 1,000 square meters.²;

4. Recognition documents².

c) Decision on announcing the opening and establishment of port areas, inland waterway ports, international airports, and international railway transit stations by the competent authority: 01 copy;

a) A request for recognition in Form No. 01 attached to this Decree: 01 original copy;

b) Business registration certificate or investment certificate or other documents specified in Clause 4, Article 81 of Decree No. 78/2015/NĐ-CP dated September 14, 2015 of the Government on business registration: 01 copy;

d) Design diagram of the area proposed for recognition of the location for concentrating and storing goods clearly showing the boundary lines separating from the outside, the installation positions of the surveillance camera system, internal transportation routes, security measures, and customs office work areas: 01 copy.

5. Recognition procedures for warehouses, sites within port areas, inland waterway ports, international airports, and international railway transit stations that have been planned and announced by competent authorities

Enterprises operating warehouses, sites for concentrating and storing goods at port areas, inland waterway ports, international airports, and international railway transit stations shall complete the recognition procedures for warehouses, sites for concentrating and storing goods according to the procedures stipulated in Article 12 of this Decree before bringing export and import goods into the location for customs procedures.

6. Enterprises shall expand, reduce, rename, relocate, transfer ownership, temporarily suspend, or terminate operations of locations for concentrating and storing goods within port areas, inland waterway ports, international airports, and international railway transit stations according to the procedures stipulated in Articles 13, 14, and 15 of this Decree."

1. This Decree takes effect from August 10, 2020.

Article 2. Effective Date

2. This Decree abolishes the provisions at point c clause 1 Article 9, point c clause 1 Article 13, clause 3 Article 19, clause 3, clause 4 Article 25, point c clause 1 Article 34 of Decree No. 68/2016/NĐ-CP dated July 1, 2016 of the Government on the conditions for operating tax-free goods, warehouses, and locations for customs procedures, concentrating, inspecting, and supervising customs; the phrase “concentrated like” at point 3 clause 2 Article 1 of Decree No. 59/2018/NĐ-CP dated April 20, 2018 of the Government.

2. This Decree abolishes the provisions at point c, Clause 1, Article 9, point c, Clause 1, Article 13, Clause 3, Article 19, Clause 3, Clause 4, Article 25, point c, Clause 1, Article 34 of Decree No. 68/2016/NĐ-CP dated July 1, 2016 of the Government on conditions for operating tax-free goods, warehouses, customs clearance locations, assembly points, customs inspection, and supervision; and the phrase "concentrated like" at point 3, Clause 2, Article 1 of Decree No. 59/2018/NĐ-CP dated April 20, 2018 of the Government.

Article 3. Transitional Provisions

1. A principal trader or a trader operating petroleum service business that has been recognized by the customs authority as meeting the business conditions and the conditions for customs inspection and supervision shall be responsible for equipping automatic tank level measuring devices that meet the requirements stipulated in this Decree within two years from the date this Decree takes effect.

2. For warehouses, yards, locations that have been recognized before the effective date of this Decree but do not meet the software conditions stipulated in this Decree, enterprises shall upgrade the software to meet the conditions stipulated in this Decree within one year from the date this Decree takes effect.

Article 4. Organization of Implementation

1. The Director of the General Department of Customs shall be responsible for issuing the data message format for exchange between the customs authority and enterprises to implement the provisions of Clause 2 Article 4, Clause 5 Article 10, Clause 4 Article 19, Clause 1 Article 22, Clause 5 Article 25, Clause 1 Article 31, Point c Clause 3 Article 36 of this Decree.

2. The Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial and centrally-administered city People's Committees are responsible for implementing this Decree./.

ANNEX

AMENDMENTS AND SUPPLEMENTS TO THE CUSTOMS MANAGEMENT MODEL FOR TAX-FREE GOODS BUSINESS ACTIVITIES, WAREHOUSES, LOCATIONS FOR CUSTOMS PROCEDURES, ASSEMBLING, INSPECTION AND SUPERVISION
(Attached to Decree No. 67/2020/NĐ-CP dated June 15, 2020 of the Government)

Form No. 01

PETITION FOR APPLICATION (1)

Respectfully submitted to: General Department of Customs/Customs Office of Province, City

1. Enterprise requests issuance of tax-free goods business qualification certificate; recognition, confirmation/expansion/reduction/move/transfer of ownership/temporary suspension, termination of tax-free goods business, warehouse, location:

- Enterprise name:...

- Tax code:...

- Main office address:...

- Phone number: …Fax number: …

- Certificate number:...issued on...month...year;

Issuing authority:...

Business scope:...(only list business activities related to tax-free goods business, warehouses, locations).

2. Request (3)...at...(4)...

3. Area requested...has an area of:...m².

Total area:...m², including:

- Warehouse area:...m²;

- Yard area:...m²;

- Area for storing contraband goods (if any):...m²;

- Customs office working area:...m²;

- Ancillary facilities (if any)...m².

The company commits that the land area of the proposed warehouse, yard, location belongs to the company's ownership/right to use granted by...under land use right certificate number...or lease contract. The company will bear responsibility for the land use rights and purpose of the land according to current laws.

4. Fire prevention commitment: currently, the company has been certified as meeting fire prevention and firefighting conditions according to...regulations at document number...The company will be responsible for fire prevention and firefighting cases occurring at the recognized warehouse, yard, location.

5. Documents attached to the application:...(5)

The enterprise guarantees that the above contents are correct and will comply with and implement all legal regulations regarding the operation of...(1).

Note:

(1) Specify clearly the request for recognition, expansion, reduction, move, transfer of ownership, temporary suspension, termination of operation and the name of the tax-free store, location, warehouse, yard.

For fuel oil warehouses, it should be noted as: "Application for confirmation of meeting conditions and customs inspection and supervision".

(2) Specify clearly the type of document as stipulated in Clause 4 Article 81 of Decree No. 78/2015/NĐ-CP dated September 14, 2015 of the Government.

(3) In case of requesting temporary suspension of operations, the enterprise must clearly state the reasons and the duration of resuming operations.

(4) For applications requesting recognition, expansion, reduction, relocation of tax-free goods business locations, clearly specify the address of the tax-free goods business location and which target group it sells to.

(5) List the documents as required.

Form No. 02

RESUMPTION OF OPERATIONS NOTIFICATION...

Respectfully submitted to: General Department of Customs/Customs Office of Province, City

1. Enterprise notifies resumption of operations

- Enterprise name:...

- Tax code:...

- Main office address:...

- Phone number:...Fax number:...

Business registration certificate or Investment Certificate number:...issued on...month...year;

Issuing authority:...

Business scope:...(only list business activities related to tax-free goods business, warehouses, locations).

2. Request resumption of operations...located at...

3. The tax-free store, warehouse, location resuming operations was previously temporarily suspended according to Application Number...issued on...month...year by the enterprise and Temporary Suspension Notice Number...issued on...month...year by the Customs Office/General Department of Customs.

4. Reason for resuming operations:...

5. Documents attached to the application:...

- ....

The enterprise guarantees that the above contents are correct and will comply with and implement all legal regulations regarding the operation of...

Implementation Report of Production Projects of Supporting Industry Products Confirmed with Incentives

Respectfully submitted to: Customs Office of Province, City...
(where the collection point is located)

Implementing Decree No....../2020/NĐ-CP dated......month......year 2020 amending and supplementing certain articles of Decree No. 68/2016/ND-CP dated July 1, 2016 of the Government, Company...requests the General Department of Customs, Customs Office of Province...to issue a code for our goods collection point, specifically as follows:

1. Company name:...Tax code:...

2. Address of goods collection point:...

3. Area of goods collection point:...

4. Location of goods collection point: (clearly specify the location of the goods collection point requesting the code within which area of the port)

5. Equipment system of goods collection point: (clearly specify the current status of surveillance cameras and software systems connecting to the customs authority of the goods collection point).

We respectfully request the Customs Office of Province...to consider issuing the code for the aforementioned goods collection point so that our company can declare customs for imported and exported goods in accordance with regulations./.

Form number 04

RECORD OF CONFIRMATION OF QUANTITY OF GOODS IN STOCK
at...(1)

As of … at … on … of … in …, we include:

I. Representatives of the Customs Authority:

1. Mr./Ms.: Position: … Unit: …

2. Mr./Ms.: Position: … Unit: …

II. Legal representatives of organizations and individuals:

1. Mr./Ms.: Position: … Unit: …

2. Mr./Ms.: Position: … Unit: …

Confirming the results of the inventory check of goods (1) as follows:

The record is concluded at … o'clock on … of … of …

The record is made in … copies; each copy consists of … pages; all copies have the same content and value. One copy has been handed over to ….

After reading the record, those present agree with the contents of the record and sign it together.

3. Any additional comments (if any).

Note: (1) Record the name of the duty-free shop, location, warehouse confirming the quantity of goods on hand.

Form number 05

NOTICE

VREGARDING THE TERMINATION OF DUTY-FREE GOODS BUSINESS OPERATIONS

The Customs Department of … Province/City announces the termination of duty-free goods business operations as follows:

- Enterprise name:...

- Tax code:...

- Main office address:...

- Certificate … (1) No.: … dated … of … of …;

- Issuing authority: …

- Business activities: … (only list business activities related to duty-free goods trading, warehouses, locations)

- Recognition document for meeting the conditions for duty-free goods trading No. … (2) dated … of … of … issued by the issuing authority

- Reason for announcement of termination: …

- Other contents: (supervision of goods, preparation of final settlement reports, handling of remaining goods, etc.)

Note:

(1) Specify the type of document as prescribed in Clause 4, Article 81 of Decree No. ... 78/2015/NĐ-CP dated September 14, 2015 of the Government.

(2) Record the number, date, month, year, and issuing authority of the permit for duty-free goods trading activities.

(3) In case the enterprise engages in duty-free goods trading activities under Article 22 of Decree No. 167/2016/NĐ-CP dated December 27, 2016, it shall be sent to the Customs Departments of provinces/cities where the enterprise conducts duty-free goods trading activities.