As Vietnam strengthens its position as a key player in global trade and supply chains, understanding bonded warehouse procedures has become essential for companies engaged in import-export operations. With regulatory changes and increasing customs scrutiny in 2025, businesses must be proactive in adapting their logistics strategies.

This article provides a comprehensive, up-to-date guide on bonded warehouses in Vietnam, with a focus on recent regulatory updates, operational procedures, and the strategic benefits these facilities offer.

What Is a Bonded Warehouse?

A bonded warehouse is a secure storage facility authorized by customs authorities where imported goods can be stored, manipulated, or even undergo light processing without the payment of duties and taxes until they are released for domestic consumption. Alternatively, goods can be re-exported from the warehouse without incurring any duty payments.

These warehouses are critical nodes in the international logistics and trade ecosystem, offering significant financial and operational flexibility.

Legal Framework and Authorities Involved

Bonded warehouse operations in Vietnam are governed by:

• Law on Customs No. 54/2014/QH13, amended and supplemented by Law No. 35/2018/QH14;
• Decree No. 68/2016/ND-CP, guiding the implementation of the Customs Law;
• Decree No. 73/2025/ND-CP, recently issued in March 2025, introducing new preferential import tariffs and customs rules.

The General Department of Vietnam Customs under the Ministry of Finance is the principal regulatory authority overseeing bonded warehouse operations.

Key Benefits of Using Bonded Warehouses

Deferred Duty Payments

Businesses can postpone the payment of import duties and VAT until goods are officially released into the domestic market, improving cash flow and reducing upfront costs.

Flexibility in Re-Exporting

Goods stored in bonded warehouses can be re-exported to other countries without being subject to Vietnamese import duties, which is advantageous for international trading companies using Vietnam as a transit hub.

Inventory Management and Value-Added Services

Bonded warehouses allow for value-added activities such as repackaging, labeling, and sorting. These services help optimize supply chain responsiveness and reduce lead times.

Improved Compliance and Security

Operating under strict customs supervision ensures transparency and minimizes the risks of fraud or regulatory violations.

Types of Bonded Warehouses in Vietnam

Vietnam recognizes several types of bonded warehouses:

• Public Bonded Warehouses: Operated by third-party logistics providers, accessible by multiple clients.
• Private Bonded Warehouses: Operated by businesses for their own use.
• Specialized Bonded Warehouses: Located in economic zones or near ports, designed for specific goods such as electronics, textiles, or perishables.

Establishing a Bonded Warehouse in Vietnam

Step 1: Feasibility and Location Selection

Warehouses must be located in customs-approved zones, such as near international ports, industrial parks, or border gates. The area should have sufficient infrastructure including access roads, utilities, and communication systems.

Step 2: Application and Licensing

An enterprise must submit the following documents to the local Customs Department:

• Business registration certificate;
• Proposal describing the warehouse’s location, structure, area, and capacity;
• Fire prevention and fighting certificate;
• Environmental protection measures report.

Customs authorities will assess the application and inspect the facility before issuing the operating license.

Step 3: Integration with Customs IT Systems

Approved warehouses must connect to Vietnam Customs’ e-customs systems to ensure real-time monitoring and reporting of inventory movements.

Updated Customs Procedures in 2025

Enhanced Documentation Requirements

As per new guidance in 2025, all import and export documentation related to bonded warehouses must include:

• Detailed invoices with harmonized system (HS) codes;
• Valid contracts or purchase orders;
• Certificates of origin (especially for goods benefiting from preferential tariffs);
• Compliance with VAT policies (businesses selling to bonded warehouses without proper export documentation may lose tax refund eligibility).

New Rules on Ownership Transfer Within Warehouses

New regulations allow ownership transfers of goods within bonded warehouses, provided proper documentation is submitted. This is especially useful for trading companies involved in regional supply chain management.

Restricted Goods

Certain goods are prohibited from bonded storage, including:

• Tobacco products;
• Alcoholic beverages;
• Goods infringing intellectual property rights.

Common Use Cases of Bonded Warehousing in Vietnam

1. E-commerce Fulfillment: International sellers use bonded warehouses near ports like Hai Phong or Cat Lai to store and sort products before dispatching them across ASEAN markets.
2. Spare Parts and Machinery: Industrial companies import spare parts in bulk, store them in bonded warehouses, and gradually release them for production use, reducing delays and costs.
3. Textile and Garment Sector: Raw materials are stored and then processed for export orders, taking advantage of duty exemptions.
4. Cross-Border Trade with China and ASEAN: Goods are stored temporarily in bonded warehouses in Lang Son or Lao Cai before being shipped to China or other ASEAN nations.

Vietnam Post Logistics’ Bonded Warehouse Services

Vietnam Post Logistics offers full-scale bonded warehouse services tailored for importers, exporters, and 3PL providers:

• Strategic Locations: Facilities in Hanoi, Hai Phong, Vinh Phuc, Ha Nam and Ho Chi Minh City;
• Real-Time Tracking: Advanced WMS and RFID technology for inventory control;
• Customs Clearance Support: On-site customs liaison officers expedite paperwork;
• Value-Added Services: Kitting, labeling, and repackaging as per client requirements;
• Compliance Assurance: Regular audits and training to ensure regulatory alignment.

Challenges and Recommendations

Common Challenges

• Navigating complex customs documentation;
• Ensuring timely integration with e-customs platforms;
• Managing VAT and tax compliance under frequently changing regulations.

Recommendations for Businesses

• Partner with a logistics provider experienced in bonded warehousing and customs procedures.
• Invest in digital tools for tracking and compliance.
• Stay updated with regulatory changes through customs bulletins and advisory services.

With regulatory updates and greater customs scrutiny in 2025, bonded warehouses in Vietnam are evolving into more sophisticated and regulated logistics solutions. Businesses seeking to optimize international trade operations should consider integrating bonded warehousing into their supply chain strategy.

Vietnam Post Logistics is well-equipped to guide you through the process with its extensive network, regulatory expertise, and cutting-edge technology solutions. Contact us today to learn how we can support your bonded warehousing needs in Vietnam.

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