Goods have arrived at the port but you do not want to complete import procedures immediately, or goods have cleared export procedures but no vessel is available yet — a bonded warehouse is the solution. This is a storage area under customs supervision where goods can be kept, certain services performed, and a next step decided: export abroad, import into the domestic market, or transfer to another bonded warehouse. This article summarises the procedures for storing goods in and withdrawing goods from bonded warehouses under current law.
What is a bonded warehouse?
Under Clause 10, Article 4 of the Customs Law 54/2014/QH13 (per consolidated document 54/VBHN-VPQH dated 23/3/2026): “A bonded warehouse is a warehouse or storage area for keeping goods that have completed customs procedures and are stored pending export; goods brought in from abroad and stored pending export abroad or import into Vietnam.”
Which goods may be stored in a bonded warehouse?
Under Article 62 of the Customs Law and Article 85 of Decree 08/2015/ND-CP (per consolidated document 46/VBHN-BTC dated 24/11/2025), goods eligible for bonded-warehouse storage include:
- Goods from Vietnam that have completed export customs procedures, stored pending export;
- Goods from abroad stored pending export to foreign countries or third countries;
- Goods from abroad stored pending import into Vietnam.
Storage time limit
Under Clause 1, Article 61 of the Customs Law (consolidated document 54/VBHN-VPQH): goods stored in a bonded warehouse may be kept for no more than 12 months from the date of storage. Where there are legitimate reasons, the Director of the Customs Department managing the bonded warehouse may grant one extension of no more than 12 months. Goods not withdrawn by the deadline are handled under regulations — the Customs Department organises liquidation (Article 84 of Decree 08/2015/ND-CP).
Procedure for storing goods (warehousing)
- The goods owner or an authorised person completes warehousing procedures at the Customs Sub-department managing the bonded warehouse;
- Goods transported from the import border gate to the warehouse, from the warehouse to the export border gate, from the domestic market into the warehouse and vice versa: procedures are completed as for goods transported under customs supervision (except where export procedures were already completed domestically or a combined transport declaration was opened at import);
- For the specific article numbers on warehousing and withdrawal procedures in consolidated document 46/VBHN-BTC, businesses should consult the latest consolidated text directly rather than relying on article numbers from older, amended decree versions.
Procedure for withdrawing goods
Withdrawal procedures depend on the destination of the goods:
- Export abroad or to a third country: complete export customs procedures at the Customs Sub-department managing the warehouse;
- Import into Vietnam’s domestic market: complete import customs procedures and pay tax under the tax policy in force at the time of registering the import declaration;
- Transfer to another bonded warehouse: complete transport procedures under customs supervision.
Services permitted inside a bonded warehouse
Under Article 83 of Decree 08/2015/ND-CP (per consolidated document 46/VBHN-BTC), the following may be performed inside a bonded warehouse:
- Reinforcing, splitting, repackaging; assembling goods; grading goods; maintaining goods;
- Taking samples for management purposes or customs procedures;
- Transferring ownership of goods;
- Specialised bonded warehouses for chemicals, petrol and oil: blending or converting goods categories if state management requirements on chemicals, petrol and oil are met.
Tax treatment of bonded-warehouse goods
Goods stored in a bonded warehouse are not yet subject to tax at the time of storage — because import procedures into Vietnam have not been completed. Import duty (and related taxes) only arise when the owner completes procedures to import the goods into the domestic market. A bonded warehouse is also a place for physical inspection of goods under customs procedures.
Important transitional note: Law 11/2026/QH16
Law 11/2026/QH16 amending the Customs Law (passed 23/8/2026, effective from 01/3/2027 — not yet in force as of this article dated 14/10/2026) introduces directly relevant changes:
- Amends Article 61: from 01/3/2027, bonded-warehouse goods may be stored for no more than 24 months from the date of storage, and the extension application procedure is abolished;
- Amends the definition of bonded warehouse (Clause 10, Article 4);
- Repeals all of Article 47 of the Customs Law (tax-suspension warehouses) and the concept of tax-suspension warehouses;
- Transitional provision: goods currently stored in bonded warehouses for which no extension procedure has been carried out before 01/3/2027 will have their storage period governed by the new Law, counted from the date the goods were stored.
Bonded warehouse vs tax-suspension warehouse vs ordinary warehouse
| Warehouse type | Nature | Regime |
|---|---|---|
| Bonded warehouse | Stores goods that have completed customs procedures pending export, or foreign goods pending export abroad / import into Vietnam; under customs supervision; ownership transfer permitted inside | Articles 61–64 of the Customs Law |
| Tax-suspension warehouse | Stores imported raw materials and supplies for producing export goods | To be abolished from 01/3/2027 (Law 11/2026/QH16) |
| Ordinary warehouse | Regular storage, not subject to special customs supervision | — |
Note: do not confuse “storing in a bonded warehouse” (no import duty arises yet) with “importing into the domestic market” (tax obligations arise).
Frequently asked questions
Must tax be paid immediately when goods enter a bonded warehouse?
No. Bonded-warehouse goods are not taxed at the time of storage; import duty only arises when procedures are completed to import the goods into Vietnam’s domestic market.
How many times can the bonded-warehouse storage period be extended?
Under current law (until 01/3/2027): one extension of no more than 12 months, decided by the Director of the Customs Department managing the warehouse. From 01/3/2027, the storage period is no more than 24 months with no extension procedure.
Can goods stored in a bonded warehouse be sold?
Yes — the law permits transfer of ownership of goods inside a bonded warehouse (Article 83 of Decree 08/2015/ND-CP).
Applicable legal documents
- Customs Law 54/2014/QH13 — per consolidated document 54/VBHN-VPQH dated 23/3/2026 (Clause 10, Article 4; Articles 61–64);
- Decree 08/2015/ND-CP — per consolidated document 46/VBHN-BTC dated 24/11/2025 (Articles 83, 84, 85; amended by Decree 167/2025/ND-CP, effective 15/8/2025);
- Circular 38/2015/TT-BTC (amended by Circular 39/2018/TT-BTC and Circular 121/2025/TT-BTC, effective 01/02/2026) — detailed customs procedures;
- Law 11/2026/QH16 (passed 23/8/2026, effective 01/3/2027) — transitional note.
Need advice on bonded-warehouse procedures, storage and movement of goods? Contact FLAT Law Firm for advice.
The information above is for reference only and does not constitute legal advice.
For reference only, not legal advice. Content quality-checked by the AI Legal Council; not yet reviewed by a human lawyer.