Circular No. 15/2014/TT-BTC dated January 27, 2014 of the Ministry of Finance guiding to process goods left in the area of customs supervision

CIRCULAR

Guiding the handling of goods left at customs supervision areas[1]

Pursuant to the June 14, 2005 Civil Code;

Pursuant to the June 29, 2001 Customs Law and the June 14, 2005 amended Customs Law;

Pursuant to the June 14, 2005 Vietnam Maritime Code;

Pursuant to the June 29, 2006 Civil Aviation Law;

Pursuant to the June 17, 2010 Post Law;

Pursuant to the June 14, 2005 Commercial Law;

Pursuant to the Government’s Decree No. 154/2005/ND-CP of December 15, 2005, detailing a number of articles of the Customs Law regarding customs procedures and customs inspection and supervision;

Pursuant to the Government’s Decree No. 36/2012/ND-CP of April 18, 2012, defining the functions, tasks, powers and organizational structures of ministries and ministerial-level agencies;

Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of Public Asset Management;

The Minister of Finance promulgates the Circular guiding the handling of goods left at customs supervision areas.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

1. This Circular guides the handling of goods subject to customs supervision, which are abandoned, mislaid or mistakenly consigned or for which the customs declaration time limit or warehousing time limit has expired and left at customs supervision areas, including:

a/ Goods left at seaports, inland waterway ports receiving foreign vessels, inland container depots (ICDs) and container freight stations (CFSs) (below referred to as goods left at seaports);

b/ Goods left at airports;

c/ Goods left at bonded warehouses;

d/ Goods left at customs supervision areas of postal service providers.

2. This Circular does not govern:

a/ Goods left outside customs supervision areas and goods left at customs supervision areas but not subject to customs supervision;

b/ Goods subject to confiscation into the state fund under administrative or  criminal handling procedures;

c/ Goods retained at Vietnamese seaports by carriers, which shall be handled under the Government’s Decree No. 46/2006/ND-CP of May 16, 2006.

3. In addition to this Circular, the handling of goods temporarily imported for re-export, goods in border-gate transfer or goods consigned to bonded warehouses for which deposit is required, must also comply with the Ministry of Industry and Trade’s and the Ministry of Finance’s guidance on the management and use of traders’ deposits.

Article 2. Subjects of application

1. Customs offices at different levels.

2. Warehousing service providers.

3. Shipping companies and shipping agents; forwarders; proxy representatives of shipping companies and forwarders (below referred to as carriers).

4. Bonded warehouse owners.

5. Postal service providers.

6. Goods owners being goods consignors or consignees named in the bills of lading.

7. Other subjects related to the handling of goods left at customs supervision areas.

Article 3. Principles of management and handling of goods left at customs supervision areas

1. The handling of goods left at customs supervision areas must comply with the time limits, order and procedures prescribed in this Circular.

2. The handling of goods must be carried out in a prompt, public and transparent manner in accordance with regulations.

Chapter II

HANDLING OF GOODS LEFT AT CUSTOMS
SUPERVISION AREAS

Section 1

HANDLING OF GOODS LEFT AT SEAPORTS

Article 4. Types of goods left at seaports

1. Abandoned goods, including goods whose owners have issued written notices of abandonment or do not come to claim or do not reply after being informed by competent agencies according to regulations; and goods retained in Vietnam and left at seaports by sea carriers that have issued a document to waive their right to retain them.

2. Mislaid goods, including goods with consignees’ addresses in Vietnam mislaid to another country and later brought into Vietnam; goods consigned to another country but mislaid to Vietnam; and goods mistakenly consigned to consignees’ addresses in Vietnam, which are unclaimed.

3. Goods for which the customs declaration time limit has expired and which have been informed by customs offices according to Article 6 of this Circular.

4. Goods collected by warehousing service providers in the course of cargo loading and unloading, which are unclaimed;

5. Goods imported in excess of bills of lading or manifests, which are unclaimed.

Article 5. Monitoring, classification, storage and preservation of goods

1. Responsibilities of a warehousing service provider:

a/ To monitor, inventory and classify goods according to form No. 01/HHTD-CB  promulgated together with this Circular;

b/ To issue notices to goods owners or carriers according to Clause 2, Article 6 of this Circular;

c/ By the 15th of the first month of every quarter at the latest, to notify its managing Customs Branch (below referred to as Customs Branch) of goods left at seaports, including:

c.1/ Goods whose owners have issued a written notice of abandonment; goods retained in Vietnam and left at seaports by sea carriers who have issued a document to waive their right to retain them, which arise in the period;

c.2/ Mislaid goods and other goods stored at a border-gate area which remain unclaimed past the time limit of 90 days from the date of arrival at the border gate of cargo unloading;

c.3/ Goods collected by the warehousing service provider in the course of cargo loading and unloading which remain unclaimed though an announcement has been made according to Clause 2, Article 6 of this Circular;

c.4/ Goods imported in excess of bills of lading or manifests, which are unclaimed.

In case the periodical reporting deadline has not been due yet but the warehousing service provider detects perishable goods, frozen goods, dangerous and hazardous chemicals or goods with a remaining shelf life of under 60 days which can be regarded as goods left at seaports, it shall notify it to the Customs Branch within 2 working days after detecting such goods.

d/ To provide information relating to lots of goods at the request of customs offices;

dd/ To arrange warehouses and storing yards at locations satisfying customs supervision conditions to store and preserve goods pending the handling.

2. Responsibilities of a carrier:      

a/ Within 5 working days after the expiration of the time limit of 90 days from the date of goods arrival at the border gate of unloading, the carrier shall notify the border-gate Customs Branch of the list of bills of lading of goods which remain unclaimed past the time limit of 90 days from the date of arrival at the border gate of cargo unloading. Such notice shall be made according to form No. 01/HHTD-CB issued together with this Circular and sent together with documents notifying the goods arrival at the border gate;

b/ To provide information relating to lots of goods at the request of customs offices.

3. Responsibilities of Customs Branches:

a/ To examine and verify goods according to Article 6 of this Circular based on notices of warehousing service providers and carriers;

b/ To make announcement as prescribed in Article 6 of this Circular.

Article 6. Procedures for announcement or notification

1. For lots of goods defined in Clauses 2 and 3, Article 4 of this Circular:

a/ Within 5 working days after receiving a warehousing service provider’s notice of goods, the Customs Branch shall announce information on such goods as follows:

- To publish information in 3 consecutive issues of the Customs Newspaper;

- To publish information on the customs e-portal and the website on state assets;

- To post up information at its head office and the head office of its managing provincial-level Customs Department.

b/ The time limit for claiming goods is 180 days from the date of first-time announcement. In case such time limit is changed under the amended Customs Law, it must comply with the amended Customs Law.

The time limit for claiming perishable goods, frozen goods, dangerous and hazardous chemicals and goods with a remaining shelf life of under 60 days is 30 days from the date of first-time announcement.

2. For goods collected by a warehousing service provider in the course of cargo loading and unloading and stored at border gates, which are unclaimed:

a/ Within 15 days after the goods arrive at the border gate of unloading, the warehousing service provider shall send a notice, made according to form No. 03/TB-KB issued together with this Circular, to the goods owner (the consignee named in the bill of lading)/carrier for the latter to come and take the goods. Past 15 days from the date of sending the first-time notice, if nobody comes to claim the goods, the warehousing service provider shall send the second-time notice to the goods owner/carrier. Such notice shall be sent by registered mail with delivery confirmation. The time limit for the goods owner/carrier to claim the goods is 30 days from the date of first-time notice.

b/ In case of impossibility to identify goods owners/carriers, the warehousing service provider is not required to comply with Point a of this Clause.

3. If a goods owner/carrier comes to claim the goods within the time limit for claiming goods as announced or notified, it/he/she shall carry out import procedures and pay a fine for delay in carrying out customs procedures in accordance with the law on sanctioning of administrative violations in the customs sector as well as expenses arising due to the late receipt of goods. If the declaration is registered with a different Customs Branch, the Customs Branch with which the declaration is registered shall notify such in writing to the Customs Branch managing the goods for monitoring and carrying out subsequent procedures.

4. Past the time limit for claiming goods announced or notified under Clause 1 or 2 of this Article, if nobody comes to claim the goods, the Customs Branch shall notify such to its managing provincial-level Customs Department for handling under Article 7 of this Circular.

5. Cases in which announcement/notification is not required:

a/ Goods whose owners have issued a notice of abandonment; goods retained in Vietnam and left at seaport by sea carriers that have issued a document to waive the right to retain them; and goods imported in excess of bills of lading or manifests, which are unclaimed;

b/ Goods determined by customs offices to be on the list of goods banned or temporarily suspended from import or export according to Clause 6 of this Article.

6. For lots of goods left at seaports which show signs of law violation, within 15 days after receiving warehousing service providers’ notices, Custom Branches shall examine, verify and identify the actual state of the goods. If, through inspection and verification, Customs Branches detect that the goods are on the list of goods banned or temporarily suspended from export or import, they shall handle the goods in accordance with law and are not required to make announcement under this Article. If, through inspection and verification, Customs Branches determine that goods are not on the list of goods banned or temporarily suspended from import or export, they shall seal up the goods and hand them over to warehousing service providers for preservation during the time of carrying out announcement procedures under this Article.

Warehousing service providers and carriers shall produce goods to customs offices for inspection and verification according to regulations.

Article 7. Councils for handling goods left at seaports

1. Within 5 working days after the deadline for claiming goods announced/notified under Article 6 of this Circular or the date the goods owner/carrier issues a written notice of abandonment, the Customs Branch of the locality where exist the goods shall report such to the director of its managing provincial-level Customs Department for the latter to decide to form a council for handling goods left at seaports (below referred to as the council).

Within 5 working days after receiving the Customs Branch’s report, the director of the provincial-level Customs Department shall issue a decision on the formation of a council according to form No. 01/QD-HD issued together with this Circular.

2. A council has:

a/ A chairman: A leading official of the provincial-level Customs Department;

b/ Members:

- A leading official of the Customs Branch;

- Leading officials of professional sections under the provincial-level Customs Department;

- A representative of the Department of Finance of the province or centrally run city where exist the goods;

- Representatives of the warehousing service provider;

- Representatives of the carrier (if necessary);

- Representatives of specialized management agencies (if necessary).

When necessary, the council chairman may invite a representative of the Ministry of Finance (the Department of Public Asset Management) to join the council to deal with big and complicated cases.

3. On the basis of the quantity and properties of goods to be handled, the Customs Branch shall propose the director of the provincial-level Customs Department to decide on the number of members and composition of the council. The council may use the seal of the provincial-level Customs Department to perform its tasks and shall dissolve after accomplishing its tasks.

4. Based on the actual state of goods left at customs supervision areas under its management, the director of a provincial-level Customs Department may set up a permanent council for handling goods for each year.

5. In the course of performing its tasks, the council may:

a/ Set up professional sections to assist the council (such as the section for goods inventory and classification, the secretariat, etc.);

b/ Hire functional organizations and individuals to assess, valuate, destroy, or organize the auction of, goods;

c/ Hire specialists.

6. The council chairman has the following duties:

a/ To assign tasks to council members;

b/ To decide on the setting up of professional sections to assist the council;

c/ To decide on the plan and time for handling goods;

d/ To conduct the council’s meetings;

dd/ To represent the council to sign contracts with service providers in the course of handling goods and goods purchase and sale contracts with those entitled to purchase goods;

e/ To estimate costs for the handling of goods according to this Circular.

7. Principles of operation of the council:

a/ The council shall work on the collegial principle. The council’s meetings shall be convened by the council chairman and must be attended by at least two-thirds of the council members;

b/ The council shall discuss and vote on the prices of, and plans for handling, goods. A decision on the price of, and plan for handling, goods must be approved by more than half of the council members. In case of tie votes, the vote of the council chairman is decisive;

c/ The council shall make written records on the inventory, classification and valuation of, and propose plans for handling, goods;

d/ A written record must have at least the following major details: Full names of persons participating in the handling of goods; time and place of handling; results of goods inventory, classification and valuation; opinions of the council members and other persons attending the meeting to discuss prices of, and plans for handling, goods; the council’s voting result; time and place of completion of the inventory, classification and valuation of goods; and signatures of the council members.

Article 8. Inventory, classification and valuation of goods

Within 15 days after being formed (or 15 days after receiving a report proposing the handling of goods from a Customs Branch, for provincial-level Customs Departments which have set up permanent councils), the council shall:

1. Break the seals of goods or containers (if any);

2. Inventory and classify goods;

3. Determine the value of goods;

4. Make a detailed inventory of goods according to form No. 02/TH-HD;

5. Hand over goods to a warehousing service provider for preservation pending the handling.

Article 9. Establishment of state ownership

1. Within 5 working days after completing the inventory, classification and valuation as prescribed in Article 8 of this Circular, the council shall make a dossier proposing the director of the provincial-level Customs Department to issue a decision on the establishment of state ownership over goods according to form No. 02/QD-XL issued together with this Circular, together with the plan for handling goods as prescribed in Article 10 of this Circular.

A dossier comprises:

a/ A proposal for establishment of state ownership: 1 original;

b/ A detailed inventory of goods: 1 original;

c/ Written request for announcement of information on the goods lot, sent to the Customs Newspaper, the customs e-portal, the website on state assets or written notice sent by the warehousing service provider to the goods owner/carrier: 1 copy of the request or notice;

d/ The written notice of, or document proving, the abandonment of goods by the goods owner or carrier (if any): 1 original.

Copies must by signed and sealed by the council chairman for certification.

2. Within 5 working days after receiving a complete dossier from the council, the director of the provincial-level Customs Department shall issue a decision on establishment of state ownership over goods left at seaports.

Article 10. Elaboration and approval of plans for handling goods

1. Within 5 working days after completing the inventory, classification and valuation prescribed in Article 8 of this Circular, the council shall elaborate a plan for handling goods in the forms prescribed in Clause 2 of this Article for submission to the director of the provincial-level Customs Department.

2. Forms of handling goods:

a/ Transfer to a specialized state agency for management and handling, for goods of cultural-historical value, national treasures, antiques, rare and precious forest products, weapons, supporting tools and other assets related to national defense or security;

b/ Transfer to a state agency, public non-business unit, people’s armed forces unit, political organization or socio-political organization for management and use, for  vehicles, machinery, equipment and working and testing devices which remain usable according to the criteria, quotas and regulations of competent state agencies;

c/ Destruction, for goods which are no longer usable (decayed, broken and deteriorated and expired goods, goods unqualified for use, articles causing harms to people’s health, animals or plants) or goods subject to destruction in accordance with Vietnam’s law; if goods need to be otherwise handled so as to ensure thrift and efficiency, the provincial-level Customs Department shall report such to the General Department of Customs for the latter to coordinate with the Department of Public Asset Management in submitting the case to the Minister of Finance for consideration and decision;

d/ Direct sale (not through auction) in the following cases:

- Fresh and raw goods which are easy to turn stale and rotten and difficult to preserve; explosion-prone or flammable goods and articles (petrol, gas, oil, liquefied gas and other explosion-prone and flammable substances);

- Processed foodstuffs with a remaining shelf life of under 30 days;

- Medicines and veterinary medicines with a remaining shelf life of under 60 days;

- Other goods which must be immediately handled, otherwise they will get decayed or rotten or expire;

- Goods valued at under VND 50 million/lot as valuated by the council.

dd/ Auction, for goods other than those prescribed at Points a, c and d of this Clause and assets prescribed at Point b of this Clause which, however, are not handled in the form of transfer.

3. Within 5 working days after the date the council submits the plan for handling goods, the director of the provincial-level Customs Department shall issue a decision on the plan of handling goods according to form No. 03/QD-PA issued together with this Circular according to his/her competence or report the plan to the General Department of Customs for coordination with the Department of Public Asset Management for submission to the Minister of Finance for decision, for cases of transfer under Points a and b, Clause 2 of this Article.

4. For goods subject to special management requirements of the State, the provincial-level Customs Department shall report such to the General Department of Customs for coordinating with the Department of Public Asset Management in reporting the case to the Ministry of Finance for submission to the Prime Minister for consideration and decision on the form of handling. The Ministry of Finance shall, based on the Prime Minister’s decisions, organize the handling according to regulations.

Article 11. Handling of goods

Within 45 days after a competent authority decides on the plan for handling goods, the council shall complete the handling according to the following regulations:

1. For goods subject to destruction:

a/ The council shall organize the destruction or hire a functional organization to destroy goods; the destruction must be recorded in writing.

A destruction record has the following major details: grounds for destruction; time and place of destruction; persons participating in the destruction; names, types, quantity and current state of goods at the time of destruction; form of destruction and other related matters.

b/ Forms of destruction:

Depending on the characteristics and properties of goods or articles and environmental sanitation requirements, the destruction shall be carried out in the following forms:

- Use of chemicals;

- Use of mechanical measures;

- Burning;

- Burial;

- Other forms as prescribed by law.

c/ For goods of which the destruction will affect the environment, the consent and guidance of the local environment management agency must be obtained before the destruction is carried out.

2. For goods to be transferred to specialized management agencies for management and handling or transferred to agencies, organizations and units for management and use, the council shall hand over the assets to the receiving units under decisions of competent authorities. The handover and receipt of assets must be recorded in writing. A record has the following major details: persons participating in the handover; names, categories, quantity and current state of goods to be handed over; value of goods to be handed over (if any) and other related contents.

Goods handled in the form of transfer shall be accounted as central budget revenue upon issuance of decisions on establishment of state ownership and the handling plan, and be recorded as central budget expenditure upon transfer to agencies, organizations and units. The value of goods to be accounted as budget revenue or expenditure is the price determined by the council.

3. For goods to be sold directly (not through auction):

On the basis of the determined value of goods, the council shall post up information on the sale of goods at the head offices of the Customs Branch and the provincial-level Customs Department for 3 days. In case more than one organization or individual registers to purchase goods, the subject entitled to purchase goods shall be selected among these organizations and individuals through a draw conducted by the council in the witness of these organizations and individuals. Those who have registered to purchase goods but do not attend the draw are not entitled to buy goods. The draw to identify the purchaser of goods shall be recorded in a minutes with the signatures of the council chairman and representative of those who have registered to purchase goods. The council shall take responsibility for the publicity and transparency of the draw.

The sale of goods must be made in a contract on sale and purchase of goods, which has the following principal details: grounds for sale; time and place of sale; seller; names, categories, quantity and current state of goods at the time of sale; unit sale price and payment value; purchaser and other related contents.

4. For auctioned goods:

a/ The reserve price is the price determined by the council (inclusive of taxes and charges as prescribed);

b/ The council shall hire a professional auction organization to conduct the auction of goods; in case of failure to hire a professional auction organization, the council chairman shall invite a representative of the Department of Justice of the province or centrally run city where exist the goods to join the council in order to organize the auction;

c/ The order and procedures for auctioning goods must comply with the law on auction of assets.

5. Subjects entitled to purchase goods defined in Clauses 3 and 4 of this Article shall pay for the purchased goods to the council without having to carry out import procedures and pay import-related taxes and charges.

6. In case of direct sale of goods, the goods purchaser shall pay for the purchased goods within 3 days after signing a contract. Past this time limit, if the purchaser fails to pay for the purchased goods or after 15 days after paying for the purchase goods, if the goods purchaser neither comes to receive the goods nor brings them out of the customs supervision area without a plausible reason, the council shall re-announce the sale of goods under Clause 3 of this Article to select a new purchaser (in case the purchaser is the only one who has registered to purchase goods) or organize a draw to select a new purchaser from the remaining organizations and individuals that have registered to purchase goods (in case many entities have registered to purchase goods that are put for sale for the first time). The money amount already paid by the purchaser shall not be refunded but managed under Chapter III of this Circular.

In case of auction, the auction winner shall pay for the purchased goods and bring them out of the customs supervision area within 15 working days after signing a contract. Past this time limit, if the auction winner fails to pay for the goods or come to bring them out of the customs supervision area without a plausible reason, the council shall re-organize the auction under Clause 4 of this Article. The deposit amount and amount paid for purchased goods (if any) shall not be refunded to the auction winner but managed under Chapter III of this Circular.

7. After the goods purchaser defined in Clauses 3 and 4 of this Article pays for the goods and brings them out of the customs supervision area, the council shall provide the purchase with a dossier set comprising:

a/ Invoice of the sale of assets confiscated into the state fund, made according to Form No. 01/TSSQ-3L04, promulgated together with the Ministry of Finance’s Decision No. 12/2004/QD-BTC of January 9, 2004: 1 original;

b/ Contract on the sale and purchase of goods (for cases of direct sale) or contract on the sale and purchase of auctioned goods (for case of auction): 1 original;

c/ Ex-warehousing bill issued by the warehousing service provider: 1 original;

Section 2

HANDLING OF GOODS LEFT AT AIRPORTS

Article 12. Types of goods left at airports

1. Abandoned goods which are goods whose owners have issued a written notice of abandonment or do not come to claim or do not reply after being informed by warehousing service providers at airports.

2. Unclaimed mislaid goods, including goods with consignees’ addresses in Vietnam, which are mislaid to another country and later brought into Vietnam, goods consigned to another country but mislaid to Vietnam and goods mistakenly sent to consignees’ addresses in Vietnam.

3. Unclaimed carry-on luggage and articles left by passengers at airports, check-in counters, waiting halls or on board aircraft.

4. Goods collected by warehousing service providers in the course of cargo loading and unloading, which are unclaimed;

5. Goods imported in excess of bills of lading or manifests, which are unclaimed.

Article 13. Notification of goods left at airports

1. Within 5 days after detecting goods, warehousing service providers at airports shall notify such in writing to goods owners for the latter to come and claim their goods, or shall post up an announcement at the airports, in case of impossibility to identify the goods owner. In case of notifying the goods owner, past 15 days after sending the first-time notice, if nobody comes to claim the goods, the warehousing service provider shall send the second-time notice to the goods owner. Notices shall be sent by registered mail with delivery confirmation. The time limit for the goods owner to come and claim the goods is 60 days after the date of first-time notification or posting up the announcement.

2. Quarterly, by the 15^th of the first month of the subsequent quarter, the warehousing service provider shall notify in writing the Customs Branch of goods left at airports according to form No. 02/HHTD-HK issued together with this Circular and make and send a dossier of proposal for handling goods to the Customs Branch according to Article 14 of this Circular.

3. Goods to be notified to district-level Customs Branches include:

a/ Goods whose owners have issued a written notice of abandonment;

b/ Mislaid goods which remain unclaimed after 60 days since the date of posting up an announcement;

c/ Carry-on luggage and articles left by passengers at airports, check-in counters or waiting halls or on board aircraft which, past the time limit of 30 days from the date of posting up an announcement, remain unclaimed.

d/ Goods collected by the warehousing service provider in the course of cargo loading and unloading which remain unclaimed after notification or announcement has been made under Clause 1 of this Article;

dd/ Goods imported in excess of bills of lading or manifests in the period, which remain unclaimed.

4. In case the periodical reporting deadline has not been due yet but the warehousing service provider detects perishable goods, frozen goods, dangerous and hazardous chemicals or goods with a remaining shelf life of under 60 days, which can be regarded as goods left at airports, the warehousing service provider shall notify such to the Customs Branch within 2  working days after detecting such goods.

Article 14. Dossiers of proposal for handling goods left at airports

1. A dossier of proposal for handling goods left at airports shall be made in two (2) sets, one (1) shall be sent to the Customs Branch concerned, and one (1) kept by the warehousing service provider.

2. A dossier comprises:

a/ An official proposal for handling goods, made by the warehousing service provider to the Customs Branch: 1 original;

b/ Notices sent by the warehousing service provider to the goods owner (if any) or announcement posted up at the airport: 1 copy each;

c/ Written notice of abandonment of the goods made by the goods owner (if any): 1 copy;

d/ An inventory of the quantity, categories and specifications of the goods: 1 original;

dd/ Other dossiers and documents related to the goods: 1 copy.

Copies must be signed and sealed by the warehousing service provider.

Article 15. Councils for handling goods left at airports

1. A council for handling goods left at airports (below referred to as the council) has:

a/ A chairman: A leading official of the provincial-level Customs Department;

b/ Members:

- A leading official of the Customs Branch;

- Leading officials of professional sections under the provincial-level Customs Department;

- A representative of the Department of Finance of the province or centrally run city where exist the goods;

- Representatives of the warehousing service provider;

- Representatives of the carrier (if necessary);

- Representatives of specialized management agencies (if necessary).

When necessary, the council chairman may invite a representative of the Ministry of Finance (the Department of Public Asset Management or the General Department of Customs) to join the council to deal with big and complicated cases.

2. The formation and operation principles of the council and responsibilities of the council chairman must comply with Clauses 1, 3, 4, 5, and 7, Article 7 of this Circular.

Article 16. Handling of goods left at airports

1. The inventory, classification and valuation of, and elaboration and approval of plans for handing, goods left at airports must comply with Articles 8, 10 and 11 of this Circular.

2. When selling goods left at airports, after the purchaser pays for the goods and brings them out of the customs supervision area, the council shall provide the purchaser with a dossier set comprising:

a/ Invoice of the sale of assets confiscated into the state fund, made according to Form No. 01/TSSQ-3L.04, promulgated together with the Ministry of Finance’s Decision No. 12/2004/QD-BTC of January 9, 2004: 1 original;

b/ Contract on the purchase and sale of goods (for cases of direct sale) or contract on the purchase and sale of auction goods (for cases of auction): 1 original;

c/ Ex-warehousing bill issued by the warehousing service provider: 1 original;

3. The entities entitled to purchase goods left at airports are not required to carry out import procedures and pay import-related taxes and fees.

Article 17. Establishment of state ownership over goods left at airports

1. If a goods owner fails to come to receive the proceeds from the sale of its/his/her goods within the prescribed time limit (180 days), within 5 working days after such time limit expires, the director of the provincial-level Customs Department shall issue a decision to establish state ownership over the goods according to form No. 02/QD-XL issued together with this Circular.

2. The proceeds from the sale of goods passed into state ownership shall be managed and used according to Article 30 of this Circular.

Section 3

HANDLING OF GOODS LEFT AT BONDED WAREHOUSES

Article 18. Types of goods left at bonded warehouses

1. Goods left at a bonded warehouse beyond the time limit of 90 days after the expiration of the bonded warehouse lease contract but the goods owner declines to renew the contract or to bring goods out of the bonded warehouse.

2. Goods left at a bonded warehouse after the expiration of the contract for extension of bonded warehouse lease but the goods owner declines to bring them out of the bonded warehouse.

3. Goods kept within the bonded warehouse-leasing term but the goods owner has sent a written notice of abandonment to the bonded warehouse owner.

4. For goods still kept within the bonded warehouse-leasing term but detected by the bonded warehouse owner as being rotten, polluting the environment or with expired shelf life, the bonded warehouse owner shall notify such in writing to the goods owner for handling according to regulations and the bonded warehouse lease contract. Past the notified handling time limit, if the goods owner fails to handle them, such goods shall be handled under this Section.

Article 19. Notification of goods consigned to bonded warehouses

1. At least 15 days before a contract on bonded warehouse lease or bonded warehouse lease extension expires, the bonded warehouse owner shall notify in writing the goods owner and the Customs Branch concerned that the warehouse lease contract or warehouse lease extension contract is due to expire.

2. Quarterly, by the 15^th of the first month of the subsequent quarter, the bonded warehouse owner shall report to the Customs Branch on the situation of goods left at the bonded warehouse according to form No. 04/HHTD-NQ issued together with this Circular. Where exist goods as prescribed in Article 18 of this Circular, the bonded warehouse owner shall make and send a dossier of proposal for handling of goods left at the bonded warehouse to the Customs Branch for handling.

In case the periodical reporting deadline has not been due yet but the bonded warehouse owner detects perishable goods, frozen goods, dangerous and hazardous chemicals or goods with a remaining shelf life of under 60 days, which can be regarded as goods left at bonded warehouses, the bonded warehouse owner shall notify such to the Customs Branch within 2  working days after detecting such goods.

Article 20. Dossiers of proposal for handling goods left at bonded warehouses

1. A dossier of proposal for handling of goods left at a bonded warehouse shall be made in two (2) sets; one (1) set shall be sent to the bonded warehouse-managing Customs Branch and one (1) set kept at the bonded warehouse.

2. A dossier of proposal for handling of goods left at a bonded warehouse comprises:

a/ The official letter proposing the handling of goods left at a bonded warehouse sent by the bonded warehouse owner to the bonded warehouse-managing Customs Branch: 1 original;

b/ The bonded warehouse lease contract; the bonded warehouse lease extension contract (if any): 1 copy;

c/ Notices sent by the bonded warehouse owner to the goods owner (if any): 1 copy each;

d/ The goods owner’s written notice on abandonment of goods consigned to the bonded warehouse (if any): 1 copy;

dd/ An inventory showing the quantity, categories  and specifications goods left at the bonded warehouse, serial number of the warehouse lease contract, serial number/date of the declaration of goods brought into or out of the bonded warehouse: 1 original;

e/ Other papers and documents related to the goods deposited at the bonded warehouse: 1 copy each.

Copies must be signed and sealed by the bonded warehouse owner for certification.

Article 21. Councils for handling goods left at bonded warehouses

1. A council for handling goods left at bonded warehouses (below referred to as the council) has:

a/ A chairman: A leading official of the provincial-level Customs Department;

b/ Members:

- A leading official of the Customs Branch;

- Leading officials of professional sections under the provincial-level Customs Department;

- Bonded warehouse owner or a person authorized by the bonded warehouse owner;

- A representative of the Department of Finance of the province or centrally run city where exist the goods;

- Representatives of related units (if necessary).

When necessary, the council chairman may invite a representative of the Ministry of Finance (the Department of Public Asset Management or the General Department of Customs) to join the council to deal with big and complicated cases.

2. The formation and operation principles of the council and responsibilities of the council chairman must comply with Clauses 1, 3, 4, 5, 6 and 7, Article 7 of this Circular.

Article 22. Establishment of state ownership over goods left at bonded warehouses

1. Within 5 working days after completing the inventory and classification, the council shall make a report and send it together with a dossier prescribed in Clause 2, Article 20 of this Circular to the director of the provincial-level Customs Department for the latter to decide to establish state ownership over goods left at bonded warehouses.

2. Within 5 working days after receiving a complete dossier prescribed in Clause 1 of this Article, the director of the provincial-level Customs Department shall issue a decision on the establishment of state ownership according to form No. 02/QD-XL issued together with this Circular.

Article 23. Handling of goods left at bonded warehouses

1. The inventory, classification and valuation of, and elaboration and approval of plans for handing, goods left at bonded warehouses must comply with Articles 8, 10 and 11 of this Circular.

2. When selling goods left at bonded warehouses, after the purchaser pays for the goods and brings them out of the customs supervision area, the council shall provide the purchaser with a dossier set comprising:

a/ Invoice of the sale of assets confiscated into the state fund, made according to Form No. 01/TSSQ-3L.04, promulgated together with the Ministry of Finance’s Decision No. 12/2004/QD-BTC of January 9, 2004: 1 original;

b/ Contract on the purchase and sale of unclaimed goods (for cases of direct sale) or contract on the purchase and sale of auction goods (for cases of auction): 1 original;

c/ Ex-warehousing bill issued by the bonded warehouse owner: 1 original;

3. Entities entitled to purchase goods left at bonded warehouses are not required to carry out import procedures and pay import-related taxes and fees.

Section 4

HANDLING OF GOODS LEFT AT POSTAL SERVICE
PROVIDERS WITHIN CUSTOMS SUPERVISION AREAS

Article 24. Types of goods left at postal service providers within customs supervision areas

1. Imported goods which are consigned via postal service providers and for which customs procedures have not yet been completed but the goods owners have issued a notice of abandonment or do not come to claim or do not reply after being informed by postal service providers.

2. Goods which are consigned via postal service providers and for which export procedures have been completed but cannot be delivered to goods consignees and the goods owners have issued a notice of abandonment or do not come to claim or do not reply after being informed by postal service providers.

Article 25. Notification of goods left at postal service providers

1. Within 5 days after detecting goods, a postal service provider shall notify such in writing the goods owner to come and claim the goods. Past 15 days after sending the first-time notice, if nobody comes to claim the goods, the postal service provider shall send the second-time notice to the goods owner. Notices shall be sent by registered mail with delivery confirmation. The time limit for the goods owner to come and claim the goods is 90 days from the date of first-time notification.

2. Quarterly, no later than the 15^th of the first month of the subsequent quarter, the postal service provider shall make a report on goods left at postal service providers according to form No. 06/HHTD-BC issued together with this Circular and send such report to the Customs Branch. Where exist the goods defined in Article 24 of this Circular, the postal service provider shall compile a dossier proposing the handling of goods for submission to the Customs Branch for handling.

In case the periodical reporting deadline has not been due yet but the postal service provider detects perishable goods, frozen goods, dangerous and hazardous chemicals and goods with a remaining shelf life of less than 60 days, which can be regarded as goods left at postal service providers, the postal service provider shall compile the dossier within 2 working days after detecting such goods and send it to the Customs Branch.

Article 26. Dossiers of proposal for handling of goods left at postal service providers

1. A dossier of proposal for handling of goods left at a postal service provider shall be made in two (2) sets; one (1) set is sent to the Customs Branch concerned and one (1) set is kept at the postal service provider.

2. A dossier comprises:

a/ An official proposal for handling goods made by the postal service provider to the Customs Branch: 1 original;

b/ Notices sent by the postal service provider to the goods owner (if any): 1 copy each;

c/ Written notice of abandonment of goods, made by the goods owner (if any): 1 copy;

d/ An inventory of the quantity, categories and specifications of goods: 1 original;

dd/ Other relevant dossiers and documents: 1 copy.

Copies must be signed and sealed by the postal service provider for certification.

Article 27. Councils for handling goods left at postal service providers

1. A council for handling goods left at postal service providers (below referred to as the council) has:

a/ A chairman: A leading official of the provincial-level Customs Department;

b/ Members:

- A leading official of the Customs Branch;

- Leading officials of professional sections of the provincial-level Customs Department;

- A representative of the Department of Finance of the province or centrally run city where exist the goods;

- A representative of the postal service provider;

- Representatives of specialized management agencies (if necessary);

When necessary, the council chairman may invite representatives of the Ministry of Finance (the Department of Public Asset Management and the General Department of Customs) to join the council to deal with big and complicated cases.

2. The formation and operation principles of the council and responsibilities of the council chairman must comply with Clauses 1, 3, 4, 5, 6 and 7, Article 7 of this Circular.

Article 28. Establishment of state ownership over goods left at postal service providers

1. Within 5 working days after completing the inventory and classification, the council shall make and submit a report, enclosed with the dossier specified in Article 26 of this Circular, to the director of provincial-level Customs Department the latter to decide to establish state ownership.

2. Within 5 working days after receiving a complete dossier specified in Clause 1 of this Article, the director of the provincial-level Customs Department shall issue a decision on establishment of state ownership according to form No. 02/QD-XL issued together with this Circular.

Article 29. Handling of goods left at postal service providers

1. The inventory, classification and valuation of, and elaboration and approval of plans for, handling goods left at postal service providers must comply with Articles 8, 10 and 11 of this Circular.

2. When selling goods left at postal service providers, after the purchaser pays for the goods and brings them out of the customs supervision area, the council shall provide the purchaser with a dossier set comprising:

a/ Invoice on the sale of assets confiscated into the state fund, made according to form No. 01/TSSQ-3L.04 issued together with the Minister of Finance’s Decision No. 12/2004/QD-BTC of January 9, 2004: 1 original;

b/ Contract on purchase and sale of goods left at postal service providers (for cases of direct sale) or contract on purchase and sale of auctioned assets (for cases of auction): 1 original;

c/ Ex-warehousing bill issued by the postal service provider: 1 original.

3. Entities entitled purchase of goods left at postal service providers are not required to carry out import procedures and pay import-related taxes and fees.

Chapter III

FINANCIAL MANAGEMENT

Article 30. Management of proceeds from handling of goods

1. Proceeds from handling of goods include:

a/ Proceeds from the sale of goods;

b/ Deposits and money amounts already paid by goods purchasers but goods purchasers do not come and take the goods or bring them out of customs supervision areas;

2. Proceeds from handling of goods left at seaports, bonded warehouses and postal service providers:

All proceeds from the sale of goods left at seaports, bonded warehouses and postal service providers which have been passed into state ownership shall be remitted into the Ministry of Finance’s temporary custody account opened at the State Treasury.

After deducting the expenses specified in Article 31 of this Circular, the remainder of the proceeds from the sale of goods left at seaports, bonded warehouses and postal service providers on the temporary custody account shall be temporarily remitted into the central budget on a quarterly basis (no later than the 20^th of the first month of the subsequent quarter). All proceeds from the sale of goods shall be finalized on an annual basis (prior to March 31 of the subsequent year).

3. Proceeds from handling of goods left at airports:

The proceeds from handling of goods left at airports shall be remitted into provincial-level Customs Departments’ temporary custody accounts opened at the State Treasury.

After deducting the expenses specified in Article 31 of this Circular, the remainder (if any) shall be returned to goods owners that, however, are required to pay taxes in accordance with law (if any). Past the time limit of 180 days from the date of selling the goods, if the goods owners do not come to receive the remaining amount of the proceeds from sale of the goods, the provincial-level Customs Department shall report such to its director for the latter to decide on the establishment of state ownership over the assets as prescribed in Article 17 of this Circular and remit the remaining amount of money into the central budget.

Article 31. Spending items

1. Expenses for inventory and classification of goods.

2. Expenses for assessment and valuation of goods.

3. Expenses for publishing information on goods.

4. Expenses for stationery and printing and photocopying of documents.

5. Auction charges (in case of hiring a professional auction organization).

6. Expenses for loading and unloading, storage and bonded warehouses (if any).

Expenses for storage and bonded warehouses arising before the director of the provincial-level Customs Department issues a decision on establishment of state ownership shall be paid by the goods owner. In case the goods owner abandons its/his/her goods or refuses to make payment, the warehousing service provider, bonded warehouse owner or postal service provider may account these expenses as its cost.

7. Remuneration paid to the council members and assisting section in the course of handling goods (for inventory, classification, assessment and valuation of goods, and elaboration and implementation of plans for sale of goods).

8. Expenses for transporting goods serving the handling.

9. Expenses for destruction of goods (including expenses related to the environmental treatment upon destruction).

Article 32. Spending levels

1. Spending items with norms, criteria and price units regulated by competent state agencies must comply with current regulations.

2. Remuneration for the council members and assisting section in the course of handling goods shall be paid at the maximum level of VND 100,000/day/person. The number of days entitled to payment is the actual number of days when these persons perform their tasks.

3. Expenses for printing and photocopying documents, stationery, petrol, and other services for the management apparatus shall be determined based on actual needs on a case-by-case basis.

4. For the spending items specified in Article 31 of this Circular which fall beyond Clauses 1, 2 and 3 of this Article, the director of the provincial-level Customs Department shall decide on spending levels based on the actual situation, contracts with service providers (if any) and financial capability and, concurrently take responsibility for his/her decision.

Article 33. Funding sources

1. Funds to cover these above expenses come from the proceeds from the sale of goods already remitted into temporary custody accounts opened at the State Treasury.

2. If the proceeds from the sale of assets are not enough to cover all these above expenses while the temporary custody account has a credit balance from sale of previously handled assets, such credit balance may be used to cover these expenses; if it is still insufficient, the council may ask for support from the central budget according to current regulations.

3. In case there is no funding source, the council shall advance funds from the temporary custody account or regular expenditure budget estimates of the provincial-level Customs Department or warehousing service provider, bonded warehouse owner or postal service provider. The advanced amount shall be refunded from the funding sources specified in Clause 2 of this Article.

4. For goods temporarily imported for re-export, goods in border-gate transfer or goods consigned to bonded warehouses for which deposit is required according to regulations, the payment of expenses must comply with the guidance of the Ministry of Industry and Trade and the Ministry of Finance.

Chapter IV

IMPLEMENTATION PROVISIONS

Article 34. Transitional provisions

1. Goods which have been determined as goods left at customs supervision areas before the effective date of this Circular and for which competent authorities have formed councils for handling, shall be further handled in accordance with the law provisions in effect before the effective date of this Circular.

2. Goods left at customs supervision areas from the effective date of this Circular for which handling councils have not yet been formed shall be handled in accordance with this Circular.

Article 35. Implementation provisions

1. This Circular takes effect on March 15, 2014.

2. This Circular annuls the following documents:

a/ The Ministry of Finance’s Circular No. 33/2004/TT-BTC of April 15, 2004, guiding the handling of unclaimed goods, luggage and assets left at Vietnamese airports;

b/ The Ministry of Finance’s Circular No. 195/2010/TT-BTC of December 6, 2010, guiding the handling of goods left at bonded warehouses;

c/ The Ministry of Finance’s Circular No. 179/2011/TT-BTC of December 8, 2011, guiding the handling of unclaimed goods left at seaports, which are abandoned, mislaid or mistaken or for which the customs declaration time limit has expired as provided in Article 45 of the Customs Law, and other unclaimed goods.

3. Any problems arising in the course of implementation should be reported to the Ministry of Finance for coordinated settlement.-

For the Minister of Finance
Deputy Minister
NGUYEN HUU CHI