Hai Phong Customs officer checks import - export goods. Photo: N.Linh

Accordingly, in the case that customs declarant requests to bring the goods to the storage place as prescribed at Point b.1.4.3, Clause 3, Article 32 of Circular 38/2015/TT-BTC dated March 25, 2015 as amended, supplemented in Clause 21, Article 1 of Circular 39/2018/TT BTC dated April 20, 2018 of the Ministry of Finance, the customs branch where the declaration is registered shall guide the customs declarant to submit a photocopy of the original document proving the right to use the goods storage location which is still valid and a photocopy of the design of the warehouse, yard, and location clearly showing the boundary line separated from the outside by a fence.

The General Department of Vietnam Customs said that customs declarants only have to submit this document for the first time when requesting to bring goods back for storage.

Based on the documents and dossiers submitted by the customs declarant, the customs branch where the declaration is registered shall process procedures for bringing goods back for storage in accordance with regulations.