This Circular guides the handling of goods in storage at Vietnamese seaports, including types of goods without receivers within the prescribed time limit. Relevant agencies establish a Council to appraise and value the goods, then organize a designated sale or auction if they still have usable value. Proceeds from the sale of goods will be handled according to regulations on VAT and related costs.
적용 범위
Vietnamese seaports, People's Committees of provinces/cities with seaports, Customs Department, port enterprises, Council for handling goods in storage at seaports.
핵심 사항
- Goods in storage at seaports include goods exceeding the warehouse storage period without receivers, goods in excess of the bill of lading, temporarily stored goods without receivers, returned export goods without receivers, and goods released by Container Agents.
- Relevant agencies establish a Council to appraise and value goods in storage, then organize a designated sale or auction if they still have usable value.
- The selling price of goods in storage (designated sale price or auction price) includes VAT.
- Proceeds from the sale of goods will be handled according to regulations on VAT, related costs, and deposited into the local State budget.
- Seaports are responsible for settling accounts for the handling of goods in storage together with annual financial settlements of enterprises.
🌐 이 문서의 사회적 영향
- Creating conditions to enhance the efficiency of seaport operations through the resolution of goods in storage.
- Reducing the burden of costs for seaport enterprises when handling goods in storage.
- Enhancing the responsibility and organizational management of relevant agencies in the handling of goods in storage.
❓ 자주 묻는 질문
What types of goods are considered to be in storage at seaports?
Goods in storage include goods exceeding the warehouse storage period without receivers, goods in excess of the bill of lading, temporarily stored goods without receivers, returned export goods without receivers, and goods released by Container Agents.
Which agencies establish the Council for handling goods in storage at seaports?
The Council is established by the People's Committee of the province/city with seaports, including leaders of the Department of Finance and Prices, the Port Director, and a representative of the Customs Department.
What is the selling price of goods in storage?
The selling price of goods in storage (designated sale price or auction price) includes VAT.
How are proceeds from the sale of goods in storage handled?
Proceeds from the sale of goods will be handled according to regulations on VAT, related costs, and deposited into the local State budget.
What responsibilities do seaports have in the process of handling goods in storage?
Seaports are responsible for organizing a designated sale or auction of goods, settling accounts for the handling of goods in storage together with annual financial settlements of enterprises.
전문
CIRCULAR
Guidelines for Handling Surplus Goods at Vietnamese Seaports
Pursuant to Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of ministries and ministerial-level agencies;
BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
To resolve surplus goods without receivers at seaports, creating conditions to enhance the efficiency of seaport operations; Upon the proposals of localities and seaports; after consulting with the Ministry of Transport and the Ministry of Trade, the Ministry of Finance provides guidance on certain points regarding the handling of surplus goods arising at Vietnamese seaports as follows:
Chapter I. SCOPE AND APPLICABLE OBJECTS:
1. This Circular guides the handling of surplus goods at Vietnamese seaports including:
Goods exceeding storage time limits without receivers.
Excess goods compared to bills of lading. Goods not declared in manifests.
Temporarily stored goods without receivers.
Exported goods returned without receivers.
Goods entrusted to container release agents, stored at seaports without receivers.
Goods left at seaports by sea carriers who have abandoned their right to retain them through written documentation.
The above types of goods are considered surplus at seaports after the seaport has notified the consignees or agents at least three times within a sixty-day period but there were no receivers, or once within a five-day period for frozen goods, perishable foodstuffs, hazardous chemicals, and toxic substances.
2. This Circular does not apply to the following types of goods:
a. Goods retained by sea carriers in Vietnam according to Decree No. 55/1998/NĐ-CP dated July 22, 1998 of the Government on the handling of goods retained by sea carriers in Vietnam.
b. Abandoned, lost, misdelivered, or overdue goods not claimed according to Article 45 of the Customs Law.
Chapter II. ORGANIZATION OF HANDLING SURPLUS GOODS AT SEAPORTS:
1. Establishment of the Committee for Handling Surplus Goods at Seaports:
In provinces and cities with seaports, the People's Committees of these provinces and cities shall establish a Committee for Handling Surplus Goods at Seaports, which may be a standing committee operating on a part-time basis.
The members of the Committee for Handling Surplus Goods at Seaports (hereinafter referred to as the Committee) include:
Leader of the Department of Finance and Prices: Chair of the Committee.
Director of the Seaport: Permanent member of the Committee (changes according to each seaport).
Representative of the Customs Bureau: Member of the Committee.
Representative of the People's Committee of the province or city with a seaport (if necessary): Member of the Committee.
2. Organization of Handling Surplus Goods at Seaports:
The Director of the seaport, based on the actual situation of surplus goods at the seaport that require handling, shall prepare a declaration of each type of surplus goods and report to the Committee for handling:
a. The Committee organizes the appraisal and valuation of the value of the cargo lot:
The Committee conducts procedures to open seals on goods, containers, counts the actual quantity of surplus goods at the seaport, classifies the goods for handling.
In cases where necessary, the Committee establishes a team of specialists to assist the Committee and invites relevant agencies to conduct inventory, classification of goods; determine quality and value of goods.
b. For goods that are no longer usable: The Director of the Seaport organizes destruction under the supervision of the Committee.
c. For goods that can still be used:
- The Committee organizes a directed sale for lots valued under ten million dong and organizes an auction for lots valued at ten million dong or more.
- Specifically, for foodstuffs, perishable goods, easily deteriorating technological products: The Committee is permitted to sell directly to businesses authorized to trade in such goods.
d. The auctioning of surplus goods is carried out according to the "Regulations on Auctioning Assets" issued together with Decree No. 86/CP dated December 19, 1996 of the Government.
đ. Surplus goods at seaports are handled without the need to go through import procedures and are exempt from import duties.
e. Procedures for delivery and receipt of goods are conducted according to current regulations of the seaport.
Chapter III. DISPOSITION OF FUNDS RECEIVED FROM THE SALE OF INVENTORY GOODS AT SEAPORTS:
1. The buyer of inventory goods shall be responsible for paying the purchase price to the seaport enterprise.
2. The seaport enterprise shall issue a VAT sale invoice issued by the Ministry of Finance to the buyer. The selling price of the inventory goods (either the designated price or auction price) accepted by the buyer shall include VAT.
3. Declaration and payment of VAT on the sale of inventory goods: this shall be carried out in the month closest to the date of sale, together with the monthly tax declaration of the enterprise, and recorded separately.
4. Disposition of funds received from the sale of inventory goods shall be as follows:
+ Payment of VAT on the sale of goods.
+ Allocation of up to a maximum of 5% of the value of the sold goods to cover the expenses of the Inventory Goods Disposal Council at the seaport, including: costs for inventory and classification of goods; costs for determining the quality and value of goods; costs related to information dissemination and organization of auctions... in accordance with the State regulations.
+ Costs for quality inspection of goods by competent authorities (if applicable).
+ Costs for the destruction of goods.
+ Payment of charges for loading/unloading, storage, delivery, and preservation of goods arising from the accumulation of goods at the port.
+ The remainder shall be deposited into the local State budget.
5. Seaports shall be responsible for settling accounts for the disposal of inventory goods together with the annual financial settlement of the enterprise.
6. If the funds received from the sale of inventory goods in a year are insufficient to cover the related expenses for the disposal of inventory goods, seaports may record the shortfall as part of the production and business costs of the enterprise in that year.
Chapter IV. IMPLEMENTATION ORGANIZATION
1. The Director of the Finance and Planning Department is responsible for guiding and supervising the implementation of this Circular.
For lots of goods that have accumulated at seaports after the Ministry of Finance revoked Circular No. 45/TC/GTBĐ dated September 21, 1992 and have not yet been disposed of, this Circular's provisions shall apply for their disposal.
During implementation, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for review and appropriate amendments.
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