Answer: In cases where the Company imported goods into the bonded warehouse before Official Letter No. 8356/BTC-TCHQ dated 28/6/2013 of the Ministry of Finance, and the goods eligible for bonded warehouse entry are not of the temporary import – re-export type, but the Company wishes to re-export them abroad to return to the consignor or other customers, the Company is requested to send an official letter to the Sub-department of Customs managing the bonded warehouse for consideration and resolution.
Pursuant to Clause 3, Article 55 of Circular 194/2010/TT-BTC dated 06/12/2010 of the Ministry of Finance stipulating: "Customs procedures for goods exported from bonded warehouses to foreign countries
a) Customs dossier comprises:
a.1) Declaration for goods imported into and exported from bonded warehouse: submit 01 original;
a.2) Export declaration (except for goods brought from abroad into bonded warehouse): submit 01 copy;
a.3) Authorization letter for goods export (if not stated in the warehouse lease contract): 01 original;
a.4) Warehouse delivery note in the form prescribed by the Ministry of Finance: 01 original.
b) Customs procedures:
b.1) Customs at the bonded warehouse shall cross-check the set of documents declared upon export from the warehouse with the documents at the time of warehouse entry procedures and the actual consignment; if conformable, export procedures shall be completed.
b.2) Goods of one warehouse entry declared on the declaration for goods imported into/exported from bonded warehouse may be taken out of the bonded warehouse once or multiple times. In cases where goods are taken out of the warehouse and exported abroad multiple times, through different border gates at the same time, a copy of the declaration for goods imported into/exported from bonded warehouse stamped and certified by the Sub-department of Customs of the bonded warehouse may be used to complete border gate transfer procedures from the bonded warehouse to the exit border gate. Upon completion of warehouse export, Customs at the bonded warehouse shall retain the copies of declarations for goods imported into/exported from bonded warehouse, certified by Customs at the exit border gate, together with the original declaration for goods imported into/exported from bonded warehouse."