On 20 November 2025, the Customs Department issued Official Letter No. 37391/CHQ-GSQL regarding goods exported and stored in bonded warehouses and subsequently imported back into the domestic market.
Previously, the General Department of Customs had provided guidance under Official Letter No. 5177/TCHQ-GSQL dated 24 October 2024.
The main contents are as follows:
1. Applicable tax rates for goods exported to bonded warehouses and then re-imported into Vietnam:
Under current laws, bonded warehouses are considered non-tariff zones.
Goods exported and stored in overseas bonded warehouses and later re-imported into Vietnam are treated as regular imported goods.
Enterprises may still enjoy preferential tariff rates under FTAs if the goods fully meet the relevant agreement conditions.
(Official Letter No. 5177/CHQ-GSQL 24/10/2024)
2.Direct consignment (direct transport)
Case: Vietnamese-origin goods are exported, stored in overseas bonded warehouses, then re-imported into Vietnam.
- Origin is not lost if the goods remain under customs supervision and do not undergo processing beyond the permitted operations.
- If the enterprise possesses a valid C/O and documents proving direct consignment, it may still enjoy preferential import duties under applicable FTAs.
(According to Circular No. 22/2016/TT-BCT, Circular 38/2018/TT-BTC)
(According to Official Letter No. 37391/CHQ-GSQL November 20, 2025)
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