đá bóng trực tiếpWhere is a tax-suspension warehouse established in Vietnam?

Whereis a tax-suspension warehouse established?

A tax-suspension warehouse is a warehouse used to store imported materials and supplies that have been cleared through customs but for which taxes have not yet been paid, for đá bóng trực tiếp production of export goods of đá bóng trực tiếp tax-suspension warehouse owner. (Clause 9, Article 4 of đá bóng trực tiếpCustoms Law 2014).

Based on Article 62 of đá bóng trực tiếpCustoms Law 2014stipulating đá bóng trực tiếp conditions for establishing tax-suspension warehouses, tax-suspension warehouses, and locations for gathering loose goods, as follows:

Conditions for establishing tax-suspension warehouses, tax-suspension warehouses, and locations for gathering loose goods

*1. tax-suspension warehouses and locations for gathering loose goods are established in areas with đá bóng trực tiếp following:

a) Seaports, international civil airports, inland cargo export and import ports, overland border gates, international intermodal railway terminals;

b) Industrial zones, high-tech zones, non-tax zones, and other areas as prescribed by law.

2. tax-suspension warehouses are established within đá bóng trực tiếp premises of factories producing export goods.

3. đá bóng trực tiếp Director-General of đá bóng trực tiếp General Department of Customs decides on đá bóng trực tiếp establishment, extension of đá bóng trực tiếp operational period, suspension, and termination of đá bóng trực tiếp operation of tax-suspension warehouses, tax-suspension warehouses, and locations for gathering loose goods.

4. đá bóng trực tiếp Government of Vietnam stipulates in detail đá bóng trực tiếp establishment and operation of tax-suspension warehouses, tax-suspension warehouses, and locations for gathering loose goods.

Thus, according to đá bóng trực tiếp above regulation, it can be seen that a tax-suspension warehouse is established within đá bóng trực tiếp premises of a factory producing export goods.

Whereis a tax-suspension warehouse established in Vietnam? (Image from đá bóng trực tiếp Internet)

Can a tax-suspension warehouse be used as a location for customs inspection in Vietnam?

Based on Clause 3, Article 22 of đá bóng trực tiếpCustoms Law 2014stipulating đá bóng trực tiếp locations for customs procedures as follows:

Locations for customs procedures

*1. Locations for customs procedures are where đá bóng trực tiếp customs authority receives, registers, and inspects customs dossiers, and physically inspects goods and means of transport.

2. đá bóng trực tiếp locations for receiving, registering, and inspecting customs dossiers are đá bóng trực tiếp headquarters of đá bóng trực tiếp Customs Department and đá bóng trực tiếp headquarters of đá bóng trực tiếp Customs Branch.

3. đá bóng trực tiếp locations for physical inspection of goods include:

a) Inspection spots at overland border gates, international intermodal railway terminals, international civil airports; international post offices; seaports, inland waterway ports with export, import, exit, entry, transit activities; inland cargo export and import ports;

b) Headquarters of đá bóng trực tiếp Customs Branch;

c) Centralized inspection locations decided by đá bóng trực tiếp Director-General of đá bóng trực tiếp General Department of Customs;

d) Inspection spots at production facilities, construction sites; locations of fairs, exhibitions;

dd) Inspection spots at đá bóng trực tiếp locations of tax-suspension warehouses,tax-suspension warehouses, locations for gathering loose goods;

e) Joint inspection spots between Vietnam Customs and neighboring country customs at overland border gates;

g) Other locations decided by đá bóng trực tiếp Director-General of đá bóng trực tiếp General Department of Customs in necessary cases.

...

Thus, it can be seen that one of đá bóng trực tiếp locations for đá bóng trực tiếp physical inspection of goods can entirely use a tax-suspension warehouse as a location for customs inspection.

How long can goods be stored in a tax-suspension warehouse in Vietnam?

Based on Article 61 of đá bóng trực tiếpCustoms Law 2014stipulating đá bóng trực tiếp storage duration of goods in tax-suspension warehouses, tax-suspension warehouses, and locations for gathering loose goods as follows:

Storage duration of goods in tax-suspension warehouses, tax-suspension warehouses, and locations for gathering loose goods

*1. Goods stored in a tax-suspension warehouse are kept for no more than 12 months from đá bóng trực tiếp date they are brought into đá bóng trực tiếp warehouse; in case of a legitimate reason, đá bóng trực tiếp head of đá bóng trực tiếp Customs Department managing đá bóng trực tiếp tax-suspension warehouse may extend đá bóng trực tiếp period once for no more than 12 months.

2. Materials and supplies stored in a tax-suspension warehouse for đá bóng trực tiếp production of export goods are kept for no more than 12 months from đá bóng trực tiếp date they are brought into đá bóng trực tiếp warehouse; in case of a legitimate reason according to đá bóng trực tiếp production cycle requirement, đá bóng trực tiếp head of đá bóng trực tiếp Customs Branch managing đá bóng trực tiếp tax-suspension warehouse may extend. đá bóng trực tiếp extension period shall align with đá bóng trực tiếp production cycle.

3. Goods brought into đá bóng trực tiếp location for gathering loose goods include imported goods that have not undergone customs procedures, exported goods that have completed customs procedures, or those that have registered customs declarations but đá bóng trực tiếp physical inspection of goods will be carried out at đá bóng trực tiếp location for gathering loose goods.

Goods are kept at đá bóng trực tiếp location for gathering loose goods for no more than 90 days from đá bóng trực tiếp date they are brought into đá bóng trực tiếp location; in case of a legitimate reason, đá bóng trực tiếp head of đá bóng trực tiếp Customs Branch managing đá bóng trực tiếp location for gathering loose goods may extend đá bóng trực tiếp period once for no more than 90 days.

Thus, according to đá bóng trực tiếp above regulation, goods stored in a tax-suspension warehouse can be kept for no longer than 12 months.

In đá bóng trực tiếp case of materials and supplies stored in a tax-suspension warehouse for đá bóng trực tiếp production of export goods for no longer than 12 months from đá bóng trực tiếp date they are brought into đá bóng trực tiếp warehouse;

In case of a legitimate reason according to đá bóng trực tiếp production cycle requirement, đá bóng trực tiếp head of đá bóng trực tiếp Customs Branch managing đá bóng trực tiếp tax-suspension warehouse may extend. đá bóng trực tiếp extension period shall align with đá bóng trực tiếp production cycle.