Nghị định 67/2020/NĐ-CP sửa đổi Nghị định 68/2016/NĐ-CP quy định về điều kiện kinh doanh hàng miễn thuế, kho bãi, địa điểm làm thủ tục hải quan, tập kết, kiểm tra, giám sát hải quan

DECREE

AMENDING GOVERNMENT’S DECREE NO. 68/2016/ND-CP DATED JULY 01, 2016 ON REQUIREMENTS FOR TRADING OF DUTY-FREE GOODS, STORAGE FACILITIES, LOCATIONS FOR CUSTOMS CLEARANCE PROCEDURES, COMMODITY GATHERING, CUSTOMS INSPECTION AND SUPERVISION

Pursuant to the Law on Organization of Government dated June 19, 2015;

Pursuant to the Law on Customs dated June 23, 2014;

The Law on investment dated November 26, 2014;

Pursuant to the Law on amendments to Article 6 and Annex 4 – List of conditional business lines of the Law on investment;

At the request of the Minister of Finance;

The Government promulgates a Decree providing amendments to the Government’s Decree No. 68/2016/ND-CP dated July 01, 2016 on requirements for trading of duty-free goods, storage facilities, locations for customs clearance procedures, commodity gathering, customs inspection and supervision.

Article 1. Amendments to Government’s Decree No. 68/2016/ND-CP dated July 01, 2016

1. Clause 8, Clause 9 and Clause 10 are added to Article 3 as follows:

 “8. “concentrated inspection site for goods sent by post or express mail” means the place for gathering and inspecting mails, packages or parcels of imports or exports sent through postal services provided by postal service or express mail service providers.

9. “dedicated bonded warehouse” means a bonded warehouse that is defined in the Law on customs and used for storage of one or certain categories of goods subject to special storage requirements such as liquids, chemicals, frozen goods or goods which must be stored or preserved in certain temperature, lighting and environment conditions.

10. “bonded yard” means a place for gathering and storing bulk cargo and/or oversize/overweight cargo which does not require covering roofs.”.

2. Point d Clause 1, Clause 2 and Clause 3 Article 4 are amended as follows:

 “1. Location of a duty-free shop:

d) The duty-free warehouse must be located at the same location with the duty-free shop or in an international zone, restricted area, checkpoint area or customs area outside the checkpoint area as prescribed in Article 8 of Decree No. 01/2015/ND-CP dated January 02, 2015 and Clause 3 Article 1 of Decree No. 12/2018/ND-CP dated January 23, 2018.

2. The duty-free shop must have software that is capable of storing, managing and providing online data to customs authorities, including information relating to names, categories, quantity and status of goods, times of receiving, dispatching and storing goods at the duty-free shop and duty-free warehouse as provided in the customs declaration, and particulars of buyers for management under the automatic customs management and control system.

3. It must be equipped with a camera system which is connected online with its supervisory customs authority. All locations in the duty-free warehouse, duty-free shop and pick-up area in international zone must be monitored 24/7; camera images must be kept for at least 06 months."

3. Article 5 is amended as follows:

 “Article 5. Application for certificate of eligibility to sell duty-free goods

1. The application form for certificate of eligibility to sell duty-free goods, which is made according to Form No. 01 in the Appendix enclosed herewith: 01 original.

2. The enterprise registration certificate or investment certificate or another equivalent document as prescribed in Clause 4 Article 81 of the Government’s Decree No. 78/2015/ND-CP dated September 14, 2015: 01 photocopy.

3. The diagram showing the locations of the duty-free shop, duty-free warehouse and camera system: 01 photocopy.

4. The certificate of fulfillment of fire fighting and prevention requirements issued by a police agency (if the duty-free shop is located in an area for which fire fighting and prevention requirements have been fulfilled): 01 photocopy.”.

4. Clause 1, Clause 2 and Clause 3 Article 7 are amended as follows:

 “1. Cases of suspension of duty-free trading

a) Duty-free trading is suspended as requested by the enterprise;

b) The enterprise has not carried out duty-free trading for a consecutive period of 06 months.

2. Procedures for suspension of duty-free trading:

a) Where the duty-free trading is suspended as requested by the enterprise:

a.1) The enterprise shall submit a written request, which is made according to Form No. 01 in the Appendix enclosed herewith (01 original), to the provincial Customs Department managing the enterprise’s duty-free trading;

a.2) The provincial Customs Department shall notify the suspension of duty-free trading within 03 working days from receipt of the request from the enterprises; 

a.3) Within 05 working days from the date of notification of suspension of duty-free trading, the provincial Customs Department shall inspect and make a record certifying the inventory at the duty-free shop and duty-free warehouse according to Form No. 04 in the Appendix enclosed herewith;

a.4) During the suspension period, if the period for storage of goods in Vietnam has expired, the enterprise shall follow procedures for extension of storage period, re-exportation, re-importation or home use of goods in accordance with Article 18 of the Government's Decree No. 167/2016/ND-CP dated December 27, 2016 on trading of duty-free goods (hereinafter referred to as “Decree No. 167/2016/ND-CP”).

b) Where the suspension is made because the enterprise has not carried out duty-free trading for a consecutive period of 06 months

b.1) Within 03 working days from the end of the period prescribed in Point b Clause 1 of this Article, the Customs Sub-department managing duty-free trading shall report the enterprise’s suspension of the duty-free trading to the provincial Customs Department;

b.2) The provincial Customs Department shall give a notification of suspension of duty-free trading within 03 working days from receipt of the report from the Customs Sub-department; inspect and make a record certifying the inventory at the duty-free shop and duty-free warehouse according to Point a.3 of this Clause;

b.3) During the suspension period, if the period for storage of goods in Vietnam has expired, the enterprise shall follow the procedures in Point a.4 of this Clause.

3. During the suspension of duty-free trading, the customs authority shall supervise the inventory at the duty-free shop and duty-free warehouse. The enterprise trading in duty-free goods shall ensure the status quo of goods at the duty-free shop and duty-free warehouse. Damaged, degraded, low-quality or expired goods shall be treated in accordance with Clause 8 Article 6 and Clause 1 Article 19 of Decree No. 167/2016/ND-CP.”

5. Point dd Clause 1 and Clause 2 Article 8 are amended as follows:

 “1. Cases of revocation of certificate of eligibility to sell duty-free goods

dd) After the suspension period prescribed in Clause 5 Article 7 hereof, if the enterprise trading duty-free goods fails to give a notification of resumption of duty-free trading, which is made according to Form No. 02 in the Appendix enclosed herewith, to the provincial Customs Department that has given the notification of suspension of duty-free trading to the enterprise.

2. Procedures for revocation of certificate of eligibility to sell duty-free goods

a) The enterprise shall send a written request for approval for its termination of duty-free trading to the provincial Customs Department managing its duty-free trading.

b) The provincial Customs Department shall give a notification of termination of duty-free trading according to Form No. 05 in the Appendix enclosed herewith within 05 working days from receipt of the request from the enterprise or upon detection of one of the violations committed by the enterprise as prescribed in Point b, Point c, Point d and Point dd Clause 1 of this Article;

c) After receipt of notification of termination of duty-free trading from the provincial Customs Department, the enterprise shall:

c.1) make statement of duty-free goods sold according to Article 21 and Article 22 of Decree No. 167/2016/ND-CP from the end of the previous financial year to the time of notification of termination of duty-free trading and the plan for handling of inventory at the duty-free shop and duty-free warehouse, except the case in Point b Clause 1 of this Article; submit such statement and plan to the Customs Sub-department managing the duty-free shop and duty-free warehouse within 15 days from the receipt of the notification of termination of duty-free trading from the provincial Customs Department;

c.2) follow procedures for re-exportation, re-importation or home use of the goods in inventory at the duty-free shop and duty-free warehouse within 30 days after the customs authority has inspected the enterprise’s statement.  If this period needs to be extended, the enterprise shall send a written request for extension to the Customs Sub-department managing the duty-free shop and duty-free warehouse; the enterprise shall be granted an extension which shall not exceed 30 days. Damaged, degraded, low-quality or expired goods shall be treated in accordance with Clause 8 Article 6 and Clause 1 Article 19 of Decree No. 167/2016/ND-CP.

d) The Customs Sub-department managing the duty-free shop and duty-free warehouse shall:

d.1) receive and inspect the enterprise’s statement according to Clause 6, Clause 8, Clause 9 and Clause 10 Article 21 of Decree No. 167/2016/ND-CP;

d.2) receive and inspect customs dossiers, carry out physical inspections and grant clearance to goods to be re-exported, re-imported or sent for home use in accordance with regulations of the Law on customs;

d.3) grant extension to the period for completing procedures for re-exportation, re-importation or home use of goods in inventory at the duty-free shop and duty-free warehouse within 03 working days from receipt of the request from the enterprise, and handle damaged, degraded, low-quality or expired goods in the case prescribed in Point c.2 Clause 2 of this Article;

d.4) Within 03 working days upon completion of handling of the inventory at the duty-free shop and duty-free warehouse, report handling results to and request the provincial Customs Department to terminate operation of the duty-free shop and duty-free warehouse.

dd) The provincial Customs Department shall:

Within 03 working days from receipt of the report from the Customs Sub-department managing the duty-free shop and duty-free warehouse as prescribed in Point d of this Clause, report the case to the Director General of the General Department of Customs for issuing a decision on revocation of certificate of eligibility to sell duty-free goods.

e) Responsibility of the General Department of Customs:

The General Department of Customs shall issue a decision on revocation of certificate of eligibility to sell duty-free goods within 05 working days from receipt of the report from the provincial Customs Department.”.

6. Article 10 is amended as follows:

 “Article 10. Requirements for recognition of bonded warehouses

1. The area to be recognized as a bonded warehouse or yard must be located in the area prescribed in Clause 1 Article 62 of the Law on customs or the border-gate economic zone or the area included in the logistics center development planning approved by competent authorities.

2. The bonded warehouse or yard must be separated from surrounding areas by walls, fences, and meet customs inspection and supervision requirements, except for those located in border checkpoints or ports with walls or fences to keep it completely separated from surrounding areas.

3. Area

a) A bonded warehouse located within the boundaries of a seaport, inland waterway port, inland port, international airport terminal or international railway station must have a storage facility covering the minimum area of 1,000 m²;

b) A dedicated bonded warehouse must have a storage facility that covers the minimum area of 1,000 m² or has the minimum volume of 1,000 m³;

c) A bonded warehouse located within the boundaries of an industrial zone must occupy a land plot covering the minimum area of 4,000 m² (including warehouses, yards and other supporting structures), especially the storage facility that covers a minimum area of 1,000 m²;

d) A bonded warehouse other than those mentioned in Point a, Point b and Point c of this Clause must occupy a land plot covering a minimum area of 5,000 m² (including warehouses, yards and other supporting structures), especially the storage facility that covers a minimum area of 1,000 m²;

dd) A bonded yard must cover a minimum area of 10,000 m² while none of requirements will be imposed on its storage facility.

4. The bonded warehouse must have software that is capable of storing, managing and providing online data to customs authorities, including information relating to names, categories, quantity and status of goods, times of receiving, dispatching and storing goods at the bonded warehouse as provided in the customs declaration for management under the automatic customs management and control system.

5. It must be equipped with a camera system which is connected online with its supervisory customs authority. All locations in the bonded warehouse or bonded yard (including its gate, entrance and internal parts, except for internal parts of a bonded warehouse which is used for storing frozen goods) must be monitored 24/7 and camera images must be kept for at least 06 months.”.

7. Article 11 is amended as follows:

 “Article 11. Application for recognition of bonded warehouses

1. The application form made according to Form No. 01 in the Appendix enclosed herewith: 01 original.

2. The enterprise registration certificate or investment certificate or another equivalent document as prescribed in Clause 4 Article 81 of the Government’s Decree No. 78/2015/ND-CP dated September 14, 2015: 01 photocopy.

3. The diagram of the warehouse or yard in which building boundaries, locations of commodity storage facility, camera system, internal roads, security, warehouse and customs offices must be clearly stated:  01 photocopy.

4. The certificate of fulfillment of fire fighting and prevention requirements issued by a police agency: 01 photocopy.”

8. Clause 1, Clause 2, Clause 3 and Clause 6 Article 14 are amended as follows:

 “1. Cases of suspension of a bonded warehouse:

a) The suspension is requested by the enterprise;

b) The goods have not been moved in or out of the bonded warehouse for a consecutive period of 06 months.

2. The Director General of the General Department of Customs shall issue a decision on suspension of the bonded warehouse.

3. Suspension procedures

a) In case of suspension as requested by the enterprise:

The enterprise shall send a written request for approval for suspension of its bonded warehouse, which is made according to Form No. 01 in the Appendix enclosed herewith, to the provincial Customs Department managing the bonded warehouse.

Within 05 working days from receipt of the enterprise's request, the provincial Customs Department shall inspect and make a record of bonded inventory according Form No. 04 in the Appendix enclosed herewith, which must bear the certification of the warehouse owner, and report it to the Director General of the General Department of Customs.

The General Department of Customs shall issue a decision on suspension of bonded warehouse within 05 working days from receipt of the report from the provincial Customs Department. The suspension period shall not be longer than 06 months.

b) In case where the suspension is made because goods have not been moved in or out of the bonded warehouse for a consecutive period of 06 months

Within 03 working days from the end of the period prescribed in Point b Clause 1 of this Article, the Customs Sub-department managing the bonded warehouse shall report the suspension of the bonded warehouse to the provincial Customs Department.

Within 03 working days from receipt of the report from the Customs Sub-department managing the bonded warehouse, the provincial Customs Department shall inspect and make a record of bonded inventory according Form No. 04 in the Appendix enclosed herewith, which must bear the certification of the warehouse owner, and report it to the Director General of the General Department of Customs for issuing a decision on suspension of the bonded warehouse according to the provisions in Point a of this Clause.

6. During the suspension period, if the enterprise wishes to resume the operation of the bonded warehouse, it shall give a written notification, which is made according to Form No. 02 in the Appendix enclosed herewith, to the provincial Customs Department.

Within 05 working days from receipt of the enterprise's notification, the provincial Customs Department shall inspect and make a record of operation conditions and bonded inventory according Form No. 04 in the Appendix enclosed herewith, which must bear the certification of the warehouse owner, and report it to the Director General of the General Department of Customs. Within 05 working days from receipt of the report from the provincial Customs Department, the Director General of the General Department of Customs shall issue a decision on operation resumption of the bonded warehouse.”.

9. Clause 4, Clause 5 and Clause 6 Article 19 are amended as follows:

 “4. The container freight station (CFS) must have software that is capable of storing, managing and providing online data to customs authorities, including information relating to names, categories, quantity and status of goods, times of receiving, dispatching and storing goods at the CFS as provided in the bill of lading and/or customs declaration for management under the automatic customs management and control system.

5. It must be equipped with a camera system which is connected online with its supervisory customs authority. All locations in the CFS must be monitored 24/7; camera images must be kept for at least 06 months.

6. If the CFS is located within the boundaries of a seaport or inland port:

a) If the CFS is operated by the port operation enterprise, it shall not be required to follow CFS recognition procedures as prescribed herein but must follow procedures for issuance of the CFS code which is used for completing procedures for transport of goods to or out of the CFS before the CFS is put into operation.

The port operation enterprise shall send 01 original of the application for issuance of the CFS code, which is made according to Form No. 03 in Appendix enclosed herewith, to the provincial Customs Department. Within 05 working days from receipt of the application, the provincial Customs Department shall complete the physical inspection of the CFS and report the inspection result to the General Department of Customs for issuing the CFS code. Within 05 working days from receipt of the report from the provincial Customs Department, the General Department of Customs shall issue a CFS code, and notify it to the enterprise and the provincial Customs Department.

b) If the CFS is not operated by the port operation enterprise, CFS recognition procedures shall be carried out in accordance with Clause 1, Clause 2, Clause 3, Clause 4 and Clause 5 Article 19 and Article 20 hereof.”.

10. Article 20 is amended as follows:

 “Article 20. Application for CFS recognition

1. The application form made according to Form No. 01 in the Appendix enclosed herewith: 01 original.

2. The enterprise registration certificate or investment certificate or another equivalent document as prescribed in Clause 4 Article 81 of the Government’s Decree No. 78/2015/ND-CP dated September 14, 2015: 01 photocopy.

3. The diagram of the CFS in which boundaries, locations of commodity storage facility, camera system, internal roads, security, warehouse and customs offices must be clearly stated: 01 photocopy.

4. The certificate of fulfillment of fire fighting and prevention requirements issued by a police agency: 01 photocopy.”.

11. Article 22 is amended as follows:

 “Article 22. Oil depot inspection and supervision conditions

1. The oil depot must have software that is capable of storing, managing and providing online data to customs authorities, including information relating to names, categories, origin, quantity and status of products, times of receiving, dispatching and storing products at the tanks in the oil depot as provided in the customs declaration for management under the automatic customs management and control system.

This regulation does not apply to military oil depots which are used for storing products for business and national defense purposes.

2. The oil depot must be equipped with measuring devices which must be connected online to provide data on amounts of oil and petroleum products stored at tanks to customs authorities.

The measuring devices of military oil depots are only connected online to their supervisory authorities as prescribed by the Ministry of National Defense.

3. It must be also equipped with the camera system which is connected online with customs authorities; all locations in the oil depot, including the moving of products and means of transport to and out of the oil depot, must be monitored 24/7. Camera images must be kept for at least 06 months.

Where the oil depot has an offshore oil and petroleum pipelines and it is unable to install a camera system at the single-point mooring, the depot operation enterprise must facilitate the customs official’s direct inspection.

This regulation does not apply to military oil depots which are used for storing products for business and national defense purposes.”

12. Article 23 is amended as follows:

 “Article 23. Application for certification of fulfillment of customs inspection and supervision conditions

Key trader or oil and petroleum trader, as prescribed in the Government’s Decree No. 83/2014/ND-CP dated September 03, 2014, shall submit an application for certification of customs inspection and supervision conditions, including:

1. The application form made according to Form No. 01 in the Appendix enclosed herewith: 01 original.

2. The diagram of the oil depot in which boundaries and locations of tanks and camera system must be clearly stated: 01 photocopy.

3. The certificate of fulfillment of fire fighting and prevention requirements issued by a police agency: 01 photocopy.”.

13. Clause 2, Clause 5 and Clause 6 Article 25 are amended as follows:

 “2. The off-airport cargo terminal used for storing imports and exports transported by airway at Noi Bai International Airport or Tan Son Nhat International Airport must occupy a land plot covering the minimum area of 5,000 m² (including warehouses, yards and other supporting structures), especially the storage facility that covers a minimum area of 2,000 m². With regard to other international airports and domestic airports licensed to operate international flights, the off-airport cargo terminal must occupy a land plot covering the minimum area of 2,000 m² (including warehouses, yards and other supporting structures), especially the storage facility that covers a minimum area of 1,000 m². The warehouse or yard must be separated from surrounding areas by walls, fences, and have a separate facility for storing imports and exports.

The off-airport cargo terminals which have been duly established and recognized to have met conditions for gathering goods and customs inspection before the effective date of this Decree shall continue their operations according to the issued recognition decisions.

5. The off-airport cargo terminal must have software that is capable of storing, managing and providing online data to customs authorities, including information relating to names, categories, quantity and status of goods, times of receiving, dispatching and storing goods at the terminal as provided in the bill of lading and/or customs declaration for management under the automatic customs management and control system.

6. It must be equipped with a camera system which is connected online with its supervisory customs authority. All locations in the off-airport cargo terminal must be monitored 24/7; camera images must be kept for at least 06 months.”.

14. Article 26 is amended as follows:

 “Article 26. Application for recognition of off-airport cargo terminal

1. The application form made according to Form No. 01 in the Appendix enclosed herewith: 01 original.

2. The enterprise registration certificate or investment certificate or another equivalent document as prescribed in Clause 4 Article 81 of the Government’s Decree No. 78/2015/ND-CP dated September 14, 2015: 01 photocopy.

3. The diagram of the off-airport cargo terminal in which boundaries, locations of commodity storage facility, camera system, internal roads, security office, terminal office and customs office must be clearly stated: 01 photocopy.

4. The certificate of fulfillment of fire fighting and prevention requirements issued by a police agency: 01 photocopy.”.

15. Article 31 is amended as follows:

 “Article 31. Conditions for recognition of customs post at an inland container depot (ICD)

 “1. A customs post at an ICD must occupy a land plot covering the minimum area of 50,000 m². A customs post at an ICD located in an industrial zone must occupy a land plot covering the minimum area of 20,000 m².

2. The customs post must have software that is capable of storing, managing and providing online data to customs authorities, including information relating to names, categories, quantity and status of goods, times of receiving, dispatching and storing goods at the customs post as provided in the bill of lading and/or customs declaration for management under the automatic customs management and control system.

3. It must be equipped with a camera system which is connected online with its supervisory customs authority. All locations in the customs post must be monitored 24/7; camera images must be kept for at least 06 months.”.

16. Article 32 is amended as follows:

 “Article 32. Application for recognition of customs post at an ICD

1. The application form made according to Form No. 01 in the Appendix enclosed herewith: 01 original.

2. The enterprise registration certificate or investment certificate or another equivalent document as prescribed in Clause 4 Article 81 of the Government’s Decree No. 78/2015/ND-CP dated September 14, 2015: 01 photocopy.

3. The diagram of the customs post at an ICD in which boundaries, locations of commodity storage facility, camera system, places for gathering imports/exports and container trucks, locations of physical inspection, security office, ICD office and customs office must be clearly stated: 01 photocopy.

4. The decision on opening of the inland container depot issued by the Minister of Transport: 01 photocopy.

5. The certificate of fulfillment of fire fighting and prevention requirements issued by a police agency: 01 photocopy.”.

17. Point e is added to Clause 1 Article 35 as follows:

 “e) The Minister of Transport issues a decision on shutdown of the ICD.”

18. Article 36 is amended as follows:

 “Article 36. Conditions for recognition of concentrated inspection sites for imports/exports, those at border areas, and concentrated inspection sites for goods sent by post or express mail

1. Location:

a) A concentrated inspection site for imports/exports must be located in a border-gate area, industrial zone, hi-tech zone, border-gate economic zone or an area included in the logistics center development planning approved by competent authorities.

b) A concentrated inspection site for goods sent by post or express mail, except sites in which only designated enterprises are allowed to operate according to the Law on postal services, must be located in a planned international airport area as prescribed by law, an international land border checkpoint area, international intermodal rail terminal or an area included in the logistics center development planning approved by competent authorities.

c) A concentrated inspection site for imports/exports at a border area must be located in a border-gate economic zone or land border checkpoint area. If it is located outside the border-gate economic zone, its distance from the checkpoint area shall not exceed 10 km.

2. Area:

a) A concentrated inspection site for imports/exports must occupy a land plot covering the minimum area of 10,000 m²;

b) Area of a concentrated inspection site for goods sent by post or express mail:

b.1) It must occupy a land plot covering the minimum area of 1,000 m² if it is located within an international land border checkpoint area or international intermodal rail terminal;

b.2) It must occupy a land plot covering the minimum area of 5,000 m² if it is located in an area included in the logistics center development planning approved by a competent authority;

b.3) It must occupy a land plot covering the minimum area of 5,000 m² if it is located in a planned international airport area in which there are 02 or more providers of postal or express mail services; If it is located in a planned international airport area in which there is only 01 provider of postal or express mail services, it must occupy a land plot covering the minimum area of 2,000 m²;

b.4) For a site in which only designated enterprises are allowed to operate according to the Law on postal services, it must occupy a land plot covering the minimum area of 500 m² and a minimum usable floor area of 1,000 m².

c) A concentrated inspection site for imports/exports at a border area at an international or major checkpoint must occupy a land plot covering the minimum area of 5,000 m². A concentrated inspection site for imports/exports at a border area at another area must occupy a land plot covering the minimum area of 3,000 m².

3. Facilities and equipment:

a) The concentrated inspection site must be separated from surrounding areas by walls, fences, and meet customs inspection and supervision requirements, except for the sites located in border checkpoints or ports with walls or fences to keep it completely separated from surrounding areas.

b) The concentrated inspection site must have software that is capable of storing, managing and providing online data to customs authorities, including information relating to names, categories, quantity and status of goods, times of receiving, dispatching and storing goods at the site as provided in the bill of lading and/or customs declaration for management under the automatic customs management and control system;

c) It must be equipped with a camera system which is connected online with its supervisory customs authority. All locations in a concentrated inspection site must be monitored 24/7; camera images must be kept for at least 06 months;

d) For a concentrated inspection site for goods sent by post or express mail: If the postal or express mail service provider leases a warehouse located at a recognized site, it may use the software of the site operation enterprise or develop its owned software as prescribed.

19. Article 37 is amended as follows:

 “Article 37. Application and procedures for recognition of concentrated inspection sites for imports/exports, those at border areas, and concentrated inspection sites for goods sent by post or express mail

1. Recognition application includes:

a) The application form made according to Form No. 01 in the Appendix enclosed herewith: 01 original;

b) The enterprise registration certificate or investment certificate or another equivalent document as prescribed in Clause 4 Article 81 of the Government’s Decree No. 78/2015/ND-CP dated September 14, 2015: 01 photocopy;

c) The diagram of the concentrated inspection site for imports/exports, concentrated inspection sites for goods sent by post or express mail, or the concentrated inspection site for imports/exports at a border area, in which boundaries, locations of commodity storage facility, camera system, places for gathering exports, imports and means of transport, locations of physical inspection, security office, warehouse office and customs office must be clearly stated:  01 photocopy;

d) The certificate of fulfillment of fire fighting and prevention requirements issued by a police agency: 01 photocopy;

dd) The planning for international airport or the written approval given by a competent authority for the logistics center development planning if the concentrated inspection sites for goods sent by post or express mail is located in a planned international airport area or an area included in the logistics center development planning: 01 photocopy.

2. Procedures for recognition of concentrated inspection sites for imports/exports, those at border areas, and concentrated inspection sites for goods sent by post or express mail shall comply with Article 12 hereof.

3. If the postal or express mail service provider leases a warehouse at the concentrated inspection site for goods sent by post or express mail:

a) It shall give a written notification of the location of warehouse, camera system and software to the provincial Customs Department managing that concentrated inspection site for goods sent by post or express mail;

b) The provincial Customs Department shall carry out the physical inspection of the warehouse location, camera system and software if the postal or express mail service provider does not use the software of the site operation enterprise;

c) The postal or express mail service provider shall transport goods to the concentrated inspection site only after the provincial Customs Department issues a written notification certifying that the warehouse has met customs inspection and supervision conditions.”

20. Article 38 is amended as follows:

 “Article 38. Procedures for expansion, narrowing, relocation, renaming, change of owner, suspension or shutdown of concentrated inspection sites for imports/exports, those at border areas, concentrated inspection sites for goods sent by post or express mail, and tax-suspension warehouses

In case of expansion, narrowing, relocation, renaming, change of owner, suspension or shutdown of concentrated inspection sites for imports/exports, those at border areas, concentrated inspection sites for goods sent by post or express mail, or tax-suspension warehouses, enterprises shall comply with the provisions in Article 13, Article 14 and Article 15 hereof.”.

21. Article 38a is added as follows:

 “Article 38a. Recognition of warehouses, yards and sites in seaports, inland waterway ports, international airports or international intermodal rail terminals

1. For warehouses, yards or sites in seaports, inland waterway ports, international airports or international intermodal rail terminals for which the planning has been approved and announced by competent authorities, enterprises shall request the General Department of Customs to complete procedures for recognition of sites for gathering imports/exports for customs inspection, and bear the inspection of customs authorities (hereinafter referred to as “warehouses, yards or storage sites”).

Warehouses, yards or storage sites located in seaports, inland waterway ports, international airports or international intermodal rail terminals announced by the Ministry of Transport before the effective date of this Decree must not follow recognition procedures laid down in this Article.

2. Warehouses, yards or storage sites must meet facilities and equipment requirements laid down in Clause 3 Article 36 hereof.

3. Area

a) If a warehouse, yard or storage site is located in a seaport or inland waterway port for which the decision on opening or establishment of seaport or inland waterway port has been issued, the area to be recognized shall be the one specified in the enterprise’s application;

b) The warehouse, yard or storage site located in the planning area for Noi Bai International Airport or Tan Son Nhat International Airport must occupy a land plot covering the minimum area of 1,000 m². If the warehouse, yard or storage site is located within the boundaries of another international airport or a domestic airport licensed to operate international flights, it must occupy a land plot covering the minimum area of 500 m²;

c) The warehouse, yard or storage site located within the boundaries of an international intermodal rail terminal, it must occupy a land plot covering the minimum area of 1,000 m².

4. Recognition application includes:

a) The application form made according to Form No. 01 in the Appendix enclosed herewith: 01 original;

b) The enterprise registration certificate or investment certificate or another equivalent document as prescribed in Clause 4 Article 81 of the Government’s Decree No. 78/2015/ND-CP dated September 14, 2015: 01 photocopy;

c) The competent authority’s decision on opening or establishment of seaport, inland waterway port, international airport or international intermodal rail terminal: 01 photocopy;

d) The diagram of the warehouse, yard or storage site in which boundaries, locations of commodity storage facility, camera system, internal roads, security office and customs office must be clearly stated: 01 photocopy.

5. Procedures for recognition of a warehouse, yard or storage site located within the boundaries of a seaport, inland waterway port, international airport or international intermodal rail terminal, for which the planning has been approved and announced by a competent authority:

The enterprise operating the warehouse, yard or storage site shall follow procedures as prescribed in Article 12 hereof before imports or exports are moved in the warehouse, yard or storage site for customs clearance.

6. Procedures for expansion, narrowing, renaming, relocation, change of owner, suspension or shutdown of a storage site located within the boundaries of a seaport, inland waterway port, international airport or international intermodal rail terminal shall comply with Article 13, Article 14 and Article 15 hereof.”.

Article 2. Effect

1. This Decree comes into force from August 10, 2020.

2. This Decree shall nullify the provisions in Point c Clause 1 Article 9, Point c Clause 1 Article 13, Clause 3 Article 19, Clause 3 and Clause 4 Article 25, Point c Clause 1 Article 34 of the Government’s Decree No. 68/2016/ND-CP dated July 01, 2016, the phrase “tập trung như” (“concentrated as”) in Point 3 Clause 2 Article 1 of the Government’s Decree No. 59/2018/ND-CP dated April 20, 2018.

Article 3. Transition

1. Key traders or oil and petroleum traders recognized to have satisfy business and customs inspection conditions shall equip measuring devices as prescribed herein within 02 years from the effective date of this Decree.

2. Enterprises operating warehouses, yards or storage sites which have been recognized before the effective date of this Decree but fail to meet software requirements laid down herein shall develop their owned software programs meet the requirements laid down herein within 01 year from the effective date of this Decree.

Article 4. Implementation organization

1. The Director General of the General Department of Customs shall promulgate regulations on format of data exchanged between customs authorities and enterprises for the purposes of Clause 2 Article 4, Clause 5 Article 10, Clause 4 Article 19, Clause 1 Article 22, Clause 5 Article 25, Clause 1 Article 31 and Point c Clause 3 Article 36 hereof.

2. Ministers, heads of ministerial agencies, heads of Governmental agencies, and Chairpersons of People’s Committees of provinces and central-affiliated cities shall implement this Decree./.