Shipping to the US through a bonded warehouse adds one stop between the factory and the port. Done well, it gives you storage on call and a clean export record. Done badly, it creates VAT disputes, ISF errors and origin questions. Here is how the flow works for the two most common cases.
Case A: Vietnamese-made goods stored before export
- Export declaration. Goods moving from the domestic market into a bonded warehouse are declared for export when they enter. From that point they are outside Vietnam's domestic circulation.
- Transport to the warehouse under customs supervision, and receipt by the warehouse operator against the declaration.
- Storage — up to 12 months, extendable once, or up to 24 months under the amended Customs Law from 1 March 2027.
- Release for shipment when the US buyer calls the order: the warehouse notifies customs, goods are loaded and trucked under supervision to the port.
- Vessel loading at Cat Lai or Cai Mep and departure to the US.
VAT caution: the 0% export VAT rate depends on the goods actually leaving Vietnam for consumption abroad. A February 2025 Ministry of Finance letter confirmed that goods sold through a bonded warehouse to another Vietnamese company do not qualify. Keep the bill of lading and US delivery records to support 0% VAT.
Case B: Foreign goods stored and re-exported to the US
- Goods arrive from abroad (by sea, or by road from Cambodia) and move to the warehouse on a customs transport declaration, without import duty or VAT.
- They are stored, sorted or consolidated under supervision.
- They leave on a re-export declaration to the port and the vessel.
The goods keep their original origin throughout — see origin risk.
US paperwork that changes when you ship from a bonded warehouse
| Document | What to watch |
|---|---|
| ISF (10+2) | The container stuffing location and consolidator are the bonded warehouse and its operator, not the factory. The manufacturer field still names the real producer. See ISF guide. |
| Commercial invoice | Country of origin per line — where the goods were made, not where they were stored |
| Packing list | Match the warehouse release, carton by carton; mixed lots need marks per supplier |
| Origin marking | "Made in Vietnam", "Made in Cambodia" etc. on goods and cartons as required by US law |
| Bill of lading | Shipper may be the seller or the warehouse user; agree it with the buyer before booking |
Building a DDP price from a bonded warehouse
- Warehouse handling out, storage to the release date, any labelling or palletising
- Export or re-export declaration and supervised trucking to the port
- Ocean or air freight and US port charges
- US customs entry, duties on the true origin, MPF and HMF — see what a DDP price includes
- Final delivery to the buyer, a 3PL or an Amazon fulfilment centre
Agree who is importer of record and who pays storage if the buyer delays the release.
Common mistakes
- Filing the ISF with the factory as stuffing location when the container is loaded at the warehouse.
- Letting goods pass the storage limit — overstayed goods face penalties and forced clearance.
- Using the warehouse to "change" origin through relabelling. This is illegal in Vietnam and triggers US transshipment penalties.
- Claiming 0% VAT on goods that were later sold to a Vietnamese buyer.
Customs procedures for bonded warehouses are detailed in decrees and circulars that are being replaced as the amended Customs Law takes effect, and US origin and tariff rules change often. Use this article as general guidance and confirm the current procedure with the customs office that manages the warehouse before shipping.
Balance Trans moves cargo into and out of bonded warehouses in southern Vietnam: trucking from Cambodia under customs seal, storage and consolidation, export clearance and DDP or DAP delivery to the USA and Canada. See shipping to the USA & Canada or send your cargo details for a quote.