- According to the Customs Law and Government Decree 154/2005/ND-CP dated December 15, 2005, the storage period for goods in a bonded warehouse is 12 months from the date of placing goods into the warehouse and may be extended for 06 months.
- For temporary import for re-export (TNTX) trading goods as stipulated in Government Decree 12/2006/ND-CP dated January 23, 2006, the storage period for TNTX trading goods in Vietnam is 120 days from the date of completing temporary import procedures and may be extended for 60 days.
- Directive 23/CT-TTg dated September 7, 2012 of the Prime Minister on strengthening State management of temporary import for re-export, trans-shipment and bonded warehouse storage activities; on February 18, 2013, the Ministry of Industry and Trade issued Circular 05/2013/TT-BCT, Article 13 stipulates that the storage period for TNTX goods in Vietnam is 45 days from the date of completing temporary import customs procedures and may be extended once for no more than 15 days (such as: frozen food, excise-taxable goods, etc.).
- Circular 59/2013/TT-BTC dated May 8, 2013 guiding customs procedures, customs inspection and supervision for certain types of goods under temporary import for re-export, trans-shipment and bonded warehouse storage (according to Directive 23/CT-TTg dated September 7, 2012 of the Prime Minister), effective from June 21, 2013, the Ministry of Finance stipulates that the storage period for goods in bonded warehouses equals the storage period for TNTX trading goods in Vietnam (60 days including extension period).