Bonded Warehouse Recognition Criteria 2025: Regulatory Updates in Vietnam

Bonded yard (also known as a bonded warehouse) is a designated storage facility for goods related to import and export activities, which have been approved and cleared by the customs authority. Bonded warehouses are typically located in areas with favorable transportation and commercial conditions. To be recognized by the general department of customs as a bonded yard, the area must meet the conditions prescribed by law. Below, Viet An Law will provide legal consultation on the bonded warehouse recognition criteria 2025: Regulatory updates in Vietnam.

What is a bonded yard?

A bonded yard (also referred to as a bonded warehouse yard) is a designated storage area for goods related to import and export activities, which has been approved and licensed by the customs authority. Bonded yards are typically located in areas with favorable transportation and commercial conditions. In order to be recognized by the Department of Customs, the bonded yard must meet the legal conditions prescribed by Vietnamese law. In this article, Viet An Law provides legal consultation on bonded warehouse recognition criteria 2025: regulatory updates in Vietnam.

Legal definition

According to clause 10, article 4 of the Law on Customs 2014:

“A bonded warehouse is a storage area for goods that have undergone customs procedures and are stored pending export, or goods imported from abroad and stored pending re-export or import into Vietnam.”

In addition, clause 10, article 3 of Decree No. 68/2016/ND-CP, as amended by clause 1, article 1 of Decree No. 67/2020/ND-CP, provides:

“A bonded yard is an open storage area used for gathering and storing bulk cargo and/or oversized and overweight goods that do not require roofing.”

Thus, a bonded yard is a specific form of bonded warehouse, used to store one of the following two types of goods:

• Goods that have completed customs procedures and are stored pending export;
• Goods imported from abroad and stored pending re-export or import into Vietnam.

According to clause 1, article 61 of the Law on Customs 2014, goods stored in a bonded yard may be kept for a maximum period of 12 months from the date of entry into the yard. In cases with legitimate reasons, the director of the customs department managing the bonded yard may grant a one-time extension not exceeding 12 additional months.

Bonded warehouse recognition criteria 2025

Under Article 62 of the Law on Customs 2014 and Article 10 of Decree No. 68/2016/ND-CP, as amended by clause 6, Article 1 of Decree No. 67/2020/ND-CP, the bonded warehouse recognition criteria 2025 are as follows:

Conditions regarding location

The area proposed for recognition as a bonded yard must be located within the zones specified in clause 1, article 62 of the Law on customs, specifically:

• Seaports, international civil airports, inland ports for import and export of goods, land border gates, and international railway stations;
• Industrial zones, high-tech zones, non-tariff zones, and other areas as prescribed by law.

Additionally, the bonded yard may be located in a border-gate economic zone or an area approved by a competent authority as part of the logistics center development plan.

Bonded yards are typically established in areas with favorable transportation and trade conditions.

Conditions regarding the warehouse/yard

The bonded warehouse or yard must be separated from surrounding areas by a fence or wall and must meet customs inspection and supervision requirements, except for warehouses located within border gates or ports that are already isolated by fencing.

Conditions regarding the area

• A bonded yard located in a seaport, inland waterway port, inland container depot (ICD), international airport, or international railway station must have a minimum warehouse area of 1,000 m²;
• A specialized bonded yard must have a minimum warehouse area of 1,000 m² or a minimum storage volume of 1,000 m³;
• A bonded yard located in an industrial zone must have a minimum land area of 4,000 m² (including warehouse, yard, and auxiliary facilities), with the warehouse area being at least 1,000 m²;
• A bonded yard not falling under the above categories must have a minimum land area of 5,000 m² (including warehouse, yard, and auxiliary facilities), with the warehouse area being at least 1,000 m²;
• A bonded yard must have a minimum total area of 10,000 m², with no specific requirement for warehouse area.

Conditions regarding management software

The bonded yard must be equipped with software capable of managing the storage of goods and exporting data online to the customs authority. The software must provide detailed information on the name, type, quantity, and condition of goods, as well as the time of entry, exit, and storage in the bonded yard, by customs declarations. This is to ensure compliance with the automated goods management and supervision system.

Conditions regarding security and surveillance

The customs authority shall supervise the bonded yard. Specifically, all goods and means of transport entering, exiting, or being stored in the bonded yard must undergo customs procedures and be subject to customs supervision.

To facilitate effective supervision, the bonded yard must be equipped with a camera system capable of real-time online connection with the managing customs authority. The surveillance system must cover all areas of the bonded yard (including gates, doors, and storage areas; except for cold storage areas, which are not required to have internal cameras) at all times (24/7). The recorded footage must be retained for a minimum period of 6 months.

Important notes when applying for recognition of a bonded yard

Authority for recognition

The director of the Department of Customs shall issue the decision on the establishment and operation of a bonded yard.

• Application dossier for recognition
• A written request for recognition, using form No. 01 attached to Decree No. 67/2020/ND-CP;
• Enterprise registration certificate, investment registration certificate, or other equivalent documents;
• A layout plan of the warehouse and yard area, clearly indicating the boundary fence, locations of storage facilities, camera system installation points, internal transportation routes, security posts, warehouse office, and the working area of the customs authority;
• A copy of the certificate of fire prevention and fighting conditions issued by the competent police authority.

Method of submission

The enterprise may submit the application dossier for recognition to the general department of customs via postal service, in person, or through the electronic information system of the customs authority.

Processing time

• Within 10 working days from the date of receipt of a complete dossier, the general department of customs shall complete the review of the dossier and conduct an on-site inspection of the warehouse and yard. Upon completion of the inspection, minutes of the inspection shall be signed by both the customs authority and the enterprise.
• Within 5 working days from the date of completion of the inspection, the director general of the general department of customs shall issue a decision recognizing the bonded yard or provide a written response if the conditions are not met following the law.

Notes on the responsibilities of enterprises operating bonded yards

According to Article 63 of the Law on Customs 2014, enterprises operating bonded yards must observe the following responsibilities when conducting business activities:

• Enterprises operating bonded yards are responsible for complying with customs authorities’ requests for goods inspection. Every three months, they must submit a written report to the customs department managing the bonded yard, detailing the current status of goods and the operational situation of the bonded yard.
• The transfer of goods from one bonded yard to another must be approved in writing by the director of the customs department managing the bonded yard where the goods are stored.
• Enterprises operating bonded yards must comply with accounting and statistical regulations, be equipped with technical means and electronic systems for goods management, and ensure connectivity with the customs authority to facilitate customs inspection and supervision in accordance with the law.
• Enterprises must strictly comply with all legal regulations governing the operation of bonded yards.

This concludes our legal advisory on the bonded warehouse recognition criteria 2025. Should you have any questions or require legal consultation regarding customs procedures or licensing services, please do not hesitate to contact Viet An Law for the most effective support.