On 12 December 2025, the Customs Department (Ministry of Finance) issued Official Letter No. 42613/CHQ-GSQL to address inquiries regarding the implementation of permitted services in bonded warehouses.
Main contents:
1.Who is authorized to perform operations on goods stored in bonded warehouses?
- The cargo owner is permitted to reinforce packaging, classify goods, take samples, and perform other simple tasks under the supervision of the customs authority.
- The cargo owner sending goods to a bonded warehouse may directly conduct or authorize the warehouse operator or customs brokerage agent to perform services relating to goods stored in the bonded warehouse, such as reinforcement, repackaging or splitting packages, packing, bundling goods, classifying goods by grade, and maintaining goods.
(Pursuant to Article 63 of the current Customs Law and Article 83 of Decree No. 08/2015/NĐ-CP)
2. Scope of services permitted to be performed in bonded warehouses
The Customs Department affirms that only simple operations may be performed on goods stored in bonded warehouses, including:
- Actions affecting the exterior or packaging;
- Not altering the condition of the goods;
- No change of commodity code (HS code);
- Not altering the inherent nature of the product;
- No mixing or assembling into complete sets;
- Permitted to consolidate goods from different declarations into the same package/container for delivery to customers.
All operations must be performed under the supervision of the customs authority and must not alter the nature of the goods.
(According to Official Letter No. 42613 dated December 12, 2025 of the Customs Department.)
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