Joint Circular No. 03/2004/TTLT-BBCVT-BTC guiding the handling of unclaimed letters, parcels, and packages

JOINT CIRCULAR

Guidelines for Handling Unclaimed Letters, Parcels, and Packages

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Pursuant to the Post and Telecommunications Ordinance dated May 25, 2002;

Pursuant to Decree No. 157/2004/NĐ-CP dated August 18, 2004 of the Government detailing certain provisions of the Post and Telecommunications Ordinance regarding postal services;

Pursuant to Decree No. 90/2002/NĐ-CP of the Government dated November 11, 2002 on the functions, tasks, powers, and organizational structure of the Post and Telecommunications Ministry;

Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

The Post and Telecommunications Ministry and the Finance Ministry hereby jointly issue guidelines for handling unclaimed letters, parcels, and packages at Vietnam Post and other businesses providing letter delivery services (hereinafter referred to collectively as Businesses) as follows:

I - GENERAL PROVISIONS

Article 1. These guidelines provide guidance on handling unclaimed parcels, packages, and money transfer letters at Vietnam Post and unclaimed letters at businesses providing letter delivery services (hereinafter referred to collectively as unclaimed letters, parcels, and packages).

Article 2. Letters, parcels, and packages shall be considered unclaimed if they fall under any of the following circumstances:

- When there is sufficient evidence to determine that the recipient has refused to accept them and the sender also refuses to reclaim them.

- After twelve months from the date of dispatch without being delivered to the recipient and not returned to the sender.

- If goods contained within parcels or packages are damaged, causing hygiene issues or environmental pollution, the Business may decide to destroy them immediately without waiting for the full twelve-month period.

Article 3. Unclaimed letters, parcels, and packages shall be processed annually (at least once a year) by a Board.

II - PROCEDURES FOR HANDLING UNCLAIMED LETTERS, PARCELS, AND PACKAGES

Article 1. The Business shall issue a decision to establish a Board to handle unclaimed letters, parcels, and packages (hereinafter referred to as the Board).

a) The composition of the Board includes:

- An authorized representative of the business serving as Chair of the Board;

- A representative of the Post and Telecommunications Department in the area where unclaimed letters, parcels, and packages are being handled serving as a member;

- Representatives of the business's postal operations units and accounting department serving as members.

In cases where necessary, the Chair of the Board may invite representatives of state agencies with relevant authority or experts from other specialized agencies to participate in the Board as consulting experts.

b) The Board is responsible for ensuring the confidentiality of information related to unclaimed letters, parcels, and packages. The Board may use the business's seal to facilitate the handling of unclaimed letters, parcels, and packages.

Article 2. Organizing the handling of unclaimed letters, parcels, and packages:

Based on the number of unclaimed letters, parcels, and packages in a year, the Business shall establish a Board to handle them. The Board's duties include opening, inventorying, classifying the contents of unclaimed letters, parcels, and packages, and deciding on appropriate disposal methods according to the following principles:

a) Delivering to the business to process for dispatch to the recipient or return to the sender or country of origin (except in the case specified in Clause 3, Point 2, Part I) for letters, parcels, and packages that meet the conditions for dispatch or return.

b) Handing over to competent state management agencies for documents, publications, materials, audio recordings, video recordings, or photographs requiring research or storage, and prohibited items for disposal in accordance with the law; handing over to state agencies that issued them: identity cards, birth certificates, property tax records, and other types of documents.

c) Organizing public sales or auctions for organizations or individuals interested in goods and items still having value for use. For unclaimed money transfer letters, the amount of money recorded on the money transfer letter is considered revenue during the handling of unclaimed letters, parcels, and packages.

d) For information in textual form and items, goods no longer having value for use or items, goods still having value for use but the business does not need to use and cannot sell, appropriate disposal solutions will be determined based on specific circumstances.

e) Auctions and destruction shall be carried out by the Board or the Board may delegate this to the Business. In cases where the Board delegates to the Business, there must be a witness from the Board, and the Business must prepare a report on the results to submit to the Board.

The transfer, sale, and disposal of unclaimed letters, parcels, and packages must be documented according to the model prescribed in these guidelines and retained by the Business.

III - MANAGEMENT OF INCOME AND EXPENSES WHEN HANDLING UNCLAIMED LETTERS, PARCELS, AND PACKAGES

Article 1. For Vietnam Post:

- Vietnam Post is entitled to reimbursement of taxes paid to state management agencies (if applicable) for exported and imported parcels and packages identified as unclaimed. The procedures and processes for tax refunds shall be carried out in accordance with the law.

- Vietnam Post is responsible for issuing invoice BC01 clearly stating "SALE OF UNCLAIMED GOODS" and related documents (if any) to the buyer of goods and items. The selling price on the invoice includes value-added tax.

Article 2. Management of income and expenses for Businesses:

2.1 Income from the handling of unclaimed parcels and packages includes:

- Revenue from selling items and goods inside parcels and packages

- Money found in unclaimed parcels and packages.

- Amounts recorded on unclaimed money transfer letters.

2.2 Expenses for handling unclaimed parcels and packages include:

a) Costs for valuation and auction of unclaimed items and goods including: inventory costs, quality assessment and initial value determination costs, costs related to advertising the auction, and costs for organizing the auction in accordance with state regulations.

b) Costs for destruction or disposal of letters, items, and goods

c) Allowances for Board members during the handling of unclaimed letters, parcels, and packages up to a maximum of VND 50,000 per day per person.

2. 3 - The difference between revenue exceeding expenses from the processing of unclaimed letters, parcels, and packages shall be accounted for as income; the difference between revenue being less than expenses shall be accounted for as production costs in the year.

IV- IMPLEMENTATION

The enterprise is responsible for reporting to the Ministry of Posts and Telecommunications and the Ministry of Finance on the results of processing unclaimed letters, parcels, and packages annually before March 31 of the following year.

This Circular takes effect fifteen days after its publication in the Official Gazette and replaces Circular No. 227/LB-GTVTBĐ-TC dated August 31, 1992, issued jointly by the Ministry of Transport Post and Telecommunications and the Ministry of Finance.

During implementation, if there are any difficulties, organizations and individuals are advised to promptly reflect them to the relevant ministries for review and appropriate amendments.