Circular No. 15/2014/TT-BTC guiding the handling of goods in excess stock within customs-controlled areas

CIRCULAR

Guidelines for Handling Goods in Overstock in Customs Supervision Areas

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Based on the Civil Code dated June 14, 2005;

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

Pursuant to the Maritime Code of Vietnam dated June 14, 2005;

Pursuant to the Civil Aviation Law dated June 29, 2006;

Pursuant to the Law on Posts dated June 17, 2010;

Pursuant to the Law on Trade dated June 14, 2005;

Pursuant to Decree No. 154/2005/NĐ-CP dated December 15, 2005 of the Government detailing certain provisions of the Customs Law on customs procedures, inspection, and supervision;

Pursuant to Decree No. 36/2012/NĐ-CP dated April 18, 2012, of the Government stipulating the functions, tasks, powers, and organizational structure of Ministries and ministerial-level agencies;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

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

The Minister of Finance issues this Circular guiding the handling of goods in overstock in customs supervision areas.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Circular guides the handling of goods subject to customs supervision that have been abandoned, lost, mistaken, exceeded the customs declaration deadline, or exceeded the storage period (hereinafter referred to as goods in overstock) in customs supervision areas, including:

a) Goods in overstock at seaports, inland waterway ports receiving foreign watercraft, domestic ports (ICD), container freight stations (CFS) (hereinafter collectively referred to as goods in overstock at seaports);

b) Goods in overstock at airports;

c) Goods in overstock in bonded warehouses;

d) Goods in overstock in customs supervision areas of postal service providers.

2. This Circular does not apply to the following cases:

a) Goods in overstock outside customs supervision areas or goods in overstock within customs supervision areas but not subject to customs supervision;

b) Goods in overstock subject to confiscation and transfer to state funds according to administrative procedures or criminal proceedings;

c) Goods in overstock held by carriers at Vietnamese seaports processed according to Decree No. 46/2006/NĐ-CP dated May 16, 2006 of the Government.

3. The handling of goods in overstock that are temporarily imported for re-export, transshipment, or stored in bonded warehouses under regulations requiring guarantees or deposits must also comply with the guidance of the Ministry of Industry and Trade and the Ministry of Finance regarding the management and use of deposits by traders, in addition to the provisions of this Circular.

Article 2. Applicability

1. Customs authorities at various levels.

2. Businesses operating warehouses and yards.

3. Shipping companies; shipping company agents; freight forwarders; representatives authorized by shipping companies or freight forwarders (hereinafter collectively referred to as carriers).

4. Bonded warehouse operators.

5. Postal service providers.

6. Goods owners are the consignors or consignees named on the bill of lading.

Other entities related to the handling of goods in overstock in customs supervision areas.

Article 3. Principles for Managing and Handling Goods in Overstock in Customs Supervision Areas

1. The handling of goods in overstock in customs supervision areas must follow the timeframes, procedures, and formalities stipulated in this Circular.

2. The handling of goods in overstock must be timely, transparent, and conducted in accordance with prescribed regulations.

Chapter II

HANDLING OF GOODS IN OVERSTOCK IN

 CUSTOMS SUPERVISION AREAS

Section 1

HANDLING OF GOODS IN OVERSTOCK AT SEAPORTS

Article 4. Scope of Goods in Overstock at Seaports

1. Abandoned goods, including: goods for which the owner has provided a written notice of abandonment or failure to collect or respond after being notified by the competent authority as prescribed; goods left at seaports by sea carriers in Vietnam and for which the carrier has provided a written notice of abandonment of custody.

2. Lost goods without claimants, including: goods with a delivery address in Vietnam that were lost through another country and then returned to Vietnam; goods sent to another country and lost before reaching Vietnam; goods mistakenly delivered to an incorrect address in Vietnam.

3. Goods exceeding the customs declaration deadline as publicly announced by the customs authority pursuant to Article 6 of this Circular.

4. Goods collected during cargo handling operations by businesses operating warehouses and yards and for which there are no claimants.

5. Imported goods not listed on the bill of lading or manifest and for which there are no claimants.

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

1. Responsibilities of warehouse and yard business enterprises:

a) Monitor, compile statistics, and classify surplus goods according to Form 01/HHTĐ-CB issued together with this Circular;

b) Notify the consignor or carrier of the goods in accordance with Clause 2, Article 6 of this Circular;

c) Report the situation of surplus goods to the Customs Sub-department managing the area (hereinafter referred to as the Customs Sub-department) on a quarterly basis, no later than the 15th day of the first month of each quarter. The scope of surplus goods reported to the Customs Sub-department includes:

c.1) Goods for which the consignor has provided a written notice of abandonment; goods left at seaports by carriers and abandoned by the carriers through written notices arising during the period;

c.2) Lost goods and other goods stored in border areas without anyone claiming them within 90 days from the date of unloading at the border gate;

c.3) Goods collected by warehouse and yard business enterprises during the process of loading and unloading without anyone claiming them after completing the notification procedures as stipulated in Clause 2, Article 6 of this Circular;

c.4) Imported goods outside the bill of lading and outside the declaration list without anyone claiming them arising during the period.

In cases where the reporting deadline has not yet arrived but the warehouse and yard business enterprise discovers that the surplus goods meet the conditions to be classified as easily perishable goods, frozen goods, hazardous chemicals, toxic substances, or goods with a remaining shelf life of less than 60 days, the warehouse and yard business enterprise shall have the responsibility to notify the Customs Sub-department within two working days from the date of discovery.

d) Provide information related to the batch of surplus goods upon request by customs authorities;

đ) Arrange warehouse and yard locations to ensure compliance with customs supervision conditions for storing and preserving surplus goods while awaiting processing.

2. Responsibilities of carriers:

a) Within five working days from the 91st day after the arrival of goods at the border gate without anyone claiming them, the carrier shall have the responsibility to notify the Customs Sub-department managing the border gate about the list of bills of lading exceeding 90 days since the arrival of goods at the border gate, without anyone claiming them, according to Form 01/HHTĐ-CB issued together with this Circular, along with relevant documents notifying the arrival of goods at the border gate;

b) Provide information related to the batch of surplus goods upon request by customs authorities.

3. Responsibilities of the Customs Sub-department:

a) Based on notifications from warehouse and yard business enterprises and carriers, the Customs Sub-department shall have the responsibility to inspect and verify surplus goods in accordance with Article 6 of this Circular;

b) Process notifications in accordance with Article 6 of this Circular.

Article 6. Notification Procedures

1. For surplus goods specified in Clause 2 and Clause 3 of Article 4 of this Circular:

a) Within five working days from the date of receiving the notification from the warehouse and yard business enterprise regarding surplus goods, the Customs Sub-department shall notify information about the surplus goods as follows:

- Publish on the Customs Newspaper for three consecutive issues;

- Publish on the Customs Electronic Portal and the State Asset Information Website;

- Publicly post at the headquarters of the Customs Department and the Customs Sub-department.

b) The notification period for claimants to collect the goods is 180 days from the date of the initial notification. If the notification period under the amended Customs Law changes, the notification period shall be implemented in accordance with the provisions of the amended Customs Law.

For easily perishable goods, frozen goods, hazardous chemicals, toxic substances, or goods with a remaining shelf life of less than 60 days, the notification period for claimants to collect the goods is 30 days from the date of the initial notification.

2. For goods collected by warehouse and yard business enterprises during the process of loading and unloading at border gates without anyone claiming them:

a) Within 15 days from the date of arrival of goods at the border gate for unloading, the warehouse and yard business enterprise shall notify the consignor (the recipient named on the bill of lading)/carrier in writing to come and collect the goods according to Form 03/TB-KB issued together with this Circular. If more than 15 days have passed since the first notification and no one has come to collect the goods, the warehouse and yard business enterprise shall notify the consignor/carrier in writing for the second time. The notification shall be sent via registered mail service with return receipt requested. The period for the consignor/carrier to collect the goods is 30 days from the date of the initial notification.

b) In cases where the consignor/carrier cannot be identified, the warehouse and yard business enterprise is not required to implement the notification as stipulated in point a of this clause.

3. During the collection period as notified, if the consignor/carrier comes to collect the goods, they shall complete import procedures and pay fines for delayed customs formalities in accordance with laws on administrative penalties in the customs sector and any additional costs incurred due to delayed collection. If the declaration form is registered at a different Customs Sub-department, the Customs Sub-department where the declaration form was registered must issue a written notice to the Customs Sub-department managing the surplus goods to monitor and proceed with subsequent procedures.

4. If no one collects the goods beyond the notification period specified in Clause 1 and Clause 2 of this Article, the Customs Sub-department shall report to the Director of the Customs Department for handling in accordance with the guidance in Article 7 of this Circular.

5. Cases Not Requiring Notification:

a) Goods for which the consignor has provided a written notice of abandonment; goods left at seaports by sea carriers and abandoned by the carriers through written notices; imported goods outside the bill of lading and outside the declaration list without anyone claiming them;

b) Customs authorities determine that the goods belong to the list of prohibited export and import goods, temporarily suspended exports and imports as stipulated in Clause 6 of this Article.

6. For batches of goods stored at seaports showing signs of violating the law, within fifteen days from the date of receiving the notification from the warehouse and storage business enterprise, the Customs Sub-Office shall conduct inspections, verify, and ascertain the actual status of the goods. In cases where inspections and verifications reveal that the goods fall under the list of prohibited export and import goods or temporarily suspended export and import goods, they shall be handled according to the provisions of the law without the need for notification as stipulated in this Article. In cases where inspections and verifications reveal that the goods do not fall under the list of prohibited export and import goods or temporarily suspended export and import goods, the Customs Sub-Office shall seal the goods and hand them over to the warehouse and storage business enterprise for safekeeping during the period of implementing the notification procedures as stipulated in this Article.

The warehouse and storage business enterprises and carriers are responsible for presenting the stored goods to the customs authorities for inspection and verification as prescribed.

Article 7. Council for Handling Goods Stored at Seaports

1. Within five working days from the expiration of the deadline for receiving goods as notified under Article 6 of this Circular or from the date when the owner of the goods or the carrier submits a letter abandoning the goods, the Customs Sub-Office where the goods are stored shall report to the Director of the Customs Department to decide on establishing the Council for Handling Goods Stored at Seaports (hereinafter referred to as the Council).

Within five working days from the date of receipt of the report from the Customs Sub-Office, the Director of the Customs Department shall issue a decision to establish the Council according to Model No. 01/QD-HD attached to this Circular.

2. Composition of the Council includes:

a) Chairman of the Council: Leader of the Customs Department;

b) Members:

- Leader of the Customs Sub-Office;

- Leader of the specialized department under the Customs Department;

- Representative of the Provincial Finance Department where the goods are stored;

- Representative of the warehouse and storage business enterprise;

- Representative of the carrier (if necessary);

- Representative of the specialized management agency (if necessary)

If necessary, the Chairman may invite representatives of the Ministry of Finance (State Asset Management Agency, General Department of Customs) to participate in the Council to handle major and complex cases.

3. Based on the volume and nature of the stored goods, the tasks to be handled, the Customs Sub-Office shall propose to the Director of the Customs Department to decide on the number and composition of the Council. The Council shall use the stamp of the Customs Department to perform its duties and dissolve itself upon completion of the tasks.

4. Based on the actual situation of stored goods in the customs supervision area managed by the unit, the Director of the Provincial Customs Department may establish a Council to operate regularly to handle stored goods annually.

5. During the performance of their duties, the Council is permitted:

a) To establish specialized departments to assist the Council (such as inventory, classification of stored goods, Council secretary, etc.);

b) To hire organizations or individuals with relevant functions to conduct appraisals, valuation, destruction, and auction of stored goods;

c) To hire experts in various specialized fields.

6. The Chairman of the Council for Handling Stored Goods has the responsibility:

a) To assign tasks to members of the Council;

b) To decide on the establishment of specialized departments to assist the Council;

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

d) To chair Council meetings;

đ) To represent the Council in signing contracts with organizations or individuals providing services during the handling of stored goods; signing sales contracts with buyers of the assets;

e) To prepare a budget for the handling of stored goods according to the provisions of this Circular.

7. Principles of operation of the Council:

a) The Council operates based on the principle of collective work. Council meetings must be convened by the Chairman and attended by at least two-thirds of the total number of Council members;

b) The Council discusses and votes on the price and handling plan for stored goods. Decisions on the price and handling plan for stored goods must be approved by more than half of the Council members. In case of a tie vote, the decision will follow the vote of the Chairman;

c) The Council must record the inventory, classification, valuation, and proposed handling plan for stored goods;

d) The main contents of the Record include: Names of those participating in the handling of stored goods; time and place of conducting the inventory, classification, and valuation; results of the inventory, classification, and valuation of stored goods; opinions of Council members and attendees regarding the price and handling plan for stored goods; voting results of the Council; time and place of completing the inventory, classification, and valuation of stored goods; signatures of Council members.

Article 8. Inventory, classification, and valuation of surplus goods

Within fifteen days from the date of establishment (or fifteen days from the date of receiving the report or proposal to handle surplus goods from the Customs Sub-Department for Customs Departments that establish a regularly operating Council), the Council must carry out the following tasks:

1. Open seals on goods or containers (if any);

2. Inventory and classify surplus goods;

3. Determine the value of surplus goods;

4. Prepare a detailed inventory list of surplus goods according to Model No. 02/TH-HD;

5. Transfer surplus goods to a business operating warehouses or storage areas for pending disposal.

Article 9. Establishing State Ownership Rights

1. Within five working days from the completion of the inventory, classification, and valuation as stipulated in Article 8 of this Circular, the Council is responsible for preparing the dossier and reporting to the Director of the Customs Department to decide on establishing State ownership rights over surplus goods according to Model No. 02/QD-XL issued together with this Circular, along with the disposal plan for surplus goods as stipulated in Article 10 of this Circular.

The application documents include:

a) Petition requesting the establishment of State ownership rights: one original copy;

b) Detailed inventory list of surplus goods: one original copy;

c) Notification letter sent to the Customs Newspaper, the Customs Electronic Information Portal, and the Website on State Assets regarding the consignment or notification from the business operating warehouses or storage areas to the owner or carrier of the goods: one copy of each request or notification;

d) Notification of abandonment of goods or documentation proving the abandonment of goods by the owner or carrier (if any): one original copy.

Copies must be signed and stamped by the Chairman of the Council.

2. Within five working days from the date of receiving the complete dossier submitted by the Council, the Director of the Customs Department issues a Decision to establish State ownership rights over surplus goods at the seaport.

Article 10. Preparation and Approval of Disposal Plans for Surplus Goods

1. Within five working days from the completion of the inventory, classification, and valuation as stipulated in Article 8 of this Circular, the Council is responsible for preparing the disposal plan for surplus goods according to the forms prescribed in Clause 2 of this Article, and submitting it to the Director of the Customs Department.

2. Forms of disposal of surplus goods:

a) Transfer to specialized state agencies for management and disposal of goods with cultural-historical value, national treasures, antiques, rare forest products, weapons, auxiliary tools, and other assets related to national defense and security;

b) Transfer to state agencies, public service units, people's armed forces units, political organizations, and social-political organizations for management and use of goods still usable such as means of transport, machinery, equipment, and work tools, experimental equipment according to standards, norms, and regulations set by competent state authorities;

c) Destroy goods that are no longer usable (rotten, broken, damaged, deteriorated quality, expired, not meeting usage quality requirements, harmful items to human health, animals, and plants) or those required to be destroyed under Vietnamese law; in special cases requiring disposal through other methods to ensure economy and effectiveness, the Customs Department reports to the General Department of Customs to coordinate with the State Asset Management Department to report to the Minister of Finance for consideration and decision;

d) Sell directly (without auction) in the following cases:

- Fresh food that easily spoils and is difficult to store; goods and items that are flammable and explosive (gasoline, gas, oil, liquefied gas, and other flammable and explosive materials);

- Processed food with less than thirty days remaining before expiration;

- Medicines and veterinary drugs with less than sixty days remaining before expiration;

- Other types of goods if not disposed of immediately will be damaged or expire;

- Goods valued by the Council at less than fifty million dong per consignment.

đ) Auction for goods not within the scope specified in points a, c, and d of this clause and assets specified in point b of this clause but not disposed of through transfer;

3. Within five working days from the date the Council submits the disposal plan for surplus goods, the Director of the Customs Department decides on the disposal plan for surplus goods according to Model No. 03/QD-PA issued with this Circular within their authority, or reports to the General Department of Customs to coordinate with the State Asset Management Department to report to the Minister of Finance for decision in cases of transfer as stipulated in point a and point b of Clause 2 of this Article.

4. For goods subject to special state management requirements, the Customs Department reports to the General Department of Customs to coordinate with the State Asset Management Department to report to the Ministry of Finance for the Prime Minister's consideration and decision on the form of disposal. Based on the Prime Minister's decision, the Ministry of Finance organizes the disposal in accordance with the regulations.

Article 11. Implementation of handling surplus goods

Within forty-five days from the date the competent authority decides on the plan to handle surplus goods, the Council must complete the implementation of handling according to the following provisions:

1. For goods to be destroyed:

a) The Council shall organize the destruction or hire organizations with the appropriate functions to carry out the destruction; the destruction must be recorded in a Destruction Record.

The main contents of the Destruction Record include: basis for implementing destruction; time and place of destruction; participants in the destruction; name, type, quantity, and condition of the goods at the time of destruction; form of destruction and other related contents.

b) Forms of destruction:

Depending on the nature, characteristics of the goods and items, and requirements to ensure environmental hygiene, the destruction will be carried out in the following forms:

- Using chemicals;

- Using mechanical methods;

- Burning;

- Burial;

- Other forms as prescribed by law.

c) For types of goods where destruction affects the environment, approval and guidance from the local environmental management agency must be obtained before organizing the destruction.

2. For goods transferred to specialized management agencies for management and disposal, or transferred to agencies, organizations, units for management and use, the Council shall organize the transfer of assets to the receiving unit according to the decision of the competent authority. The transfer and receipt of assets must be recorded in a Transfer Record. The main contents of the Transfer Record include: participants in the transfer; name, type, quantity, and condition of the transferred assets; value of the transferred assets (if applicable) and other related contents.

For goods handled through the transfer method, accounting entries for central government budget revenue should be made when the decision to establish state ownership and the handling plan is made; accounting entries for central government budget expenditure should be made when transferring to agencies, organizations, and units. The value of goods recorded for revenue and expenditure in the budget is determined by the Council.

3. For goods sold directly (without auction):

Based on the value of the goods determined, the Council shall post information about selling the goods at the headquarters of the Customs Branch and the General Customs Department within three days. In cases where multiple organizations or individuals register to purchase, a draw among these organizations and individuals shall be conducted to determine the buyer. The draw to determine the buyer must be conducted by the Council under the witness of those who have registered to purchase; those who do not attend the draw will lose their right to purchase the goods. The draw to determine the buyer must be recorded in a record, signed by the Chairman of the Council and representatives of those who have registered to purchase the goods. The Council responsible for handling goods bears responsibility for the transparency and fairness of the draw to select the buyer.

Selling the goods must be recorded in a Contract for Sale of Surplus Goods. The main contents of the Contract include: basis for implementing the sale; time and place of sale; seller; name, type, quantity, and condition of the goods at the time of sale; unit price of sale, payment value; buyer and other related contents.

4. For goods sold through auction:

a) The starting price for organizing the auction is set by the Council handling the goods (including all types of taxes and fees as prescribed).

b) The Council hires a professional organization to conduct the auction of surplus goods; if a professional auction organization cannot be hired, the Chairman of the Council invites representatives of the Provincial Department of Justice where the surplus goods are located to participate in the Council to organize the auction of surplus goods.

c) The procedures and formalities for auctioning surplus goods are implemented in accordance with the laws on auctioning assets.

5. The buyer of goods specified in Clause 3 and Clause 4 of this Article is responsible for paying the purchase price to the Council, without having to go through import procedures, and without having to pay import-related taxes and fees.

6. In the case of direct sales, the buyer of the goods is responsible for paying the purchase price within three working days from the date of signing the Contract. After this period, if the buyer does not pay the purchase price or does not collect the goods or remove the goods from the customs supervision area within fifteen days from the date of payment without a valid reason, the Council shall reannounce the sale of the goods according to Clause 3 of this Article to select another buyer (in the case where the buyer who did not pay is the only one who registered to buy) or organize a draw among the remaining organizations and individuals who registered to buy to select the next buyer (in the case where there were multiple buyers during the first sale). The amount paid by the buyer will be managed according to Chapter III of this Circular and will not be refunded to the buyer.

In the case of auction, the successful bidder is responsible for paying the purchase price and removing the goods from the customs supervision area within fifteen working days from the date of signing the Contract. After this period, if the successful bidder does not pay and does not collect or remove the goods from the customs supervision area without a valid reason, the Council shall re-auction the goods according to Clause 4 of this Article. The deposit amount and the amount already paid (if any) will be managed according to Chapter III of this Circular and will not be refunded to the buyer.

7. After the buyer of surplus goods specified in Clause 3 and Clause 4 of this Article has paid and removed the goods from the customs supervision area, the Council is responsible for providing the buyer with a set of documents including:

a) Invoice for Sale of Seized Assets and State Funds (Form No. 01/TSSQ-3L04 issued together with Decision No. 12/2004/QD-BTC dated January 9, 2004 of the Minister of Finance): one original copy;

b) Contract for Sale of Surplus Goods (in the case of direct sale) or Auction Asset Purchase Contract (in the case of auction): one original copy;

c) Warehouse Exit Form of the Business Operating Warehouses and Storage Areas: one original copy.

Section 2

HANDLING SURPLUS GOODS AT AIRPORTS

Article 12. Scope of Goods Stored at Airports

1. Abandoned goods are goods for which the consignor has provided a written notice of abandonment or failure to collect or respond after being notified by the warehouse and storage business enterprise at the airport.

2. Lost goods without claimants, including: goods with a delivery address in Vietnam that were lost through another country and then returned to Vietnam; goods sent to another country and lost before reaching Vietnam; goods mistakenly delivered to an incorrect address in Vietnam.

3. Hand luggage and items left behind by passengers in the terminal area, check-in counters, departure lounges, or on aircraft without anyone claiming them.

4. Goods collected during cargo handling operations by businesses operating warehouses and yards and for which there are no claimants.

5. Imported goods not listed on the bill of lading or manifest and for which there are no claimants.

Article 13. Notification of Goods Stored at Airports

1. Within five days from the date of discovering stored goods, the warehouse and storage business enterprise at the airport shall notify the consignor in writing to collect the goods or post the notice at the airport if the owner cannot be identified. In case of notification, if no one collects the goods within fifteen days from the first notification, the warehouse and storage business enterprise shall notify the consignor again in writing. The notification shall be sent via registered mail service with return receipt requested. The consignor has sixty days from the date of the first notification or the start of posting to collect the goods.

2. Quarterly, no later than the fifteenth day of the first month of each quarter, the warehouse and storage business enterprise shall have the responsibility to report to the Customs Sub-Department on the situation of stored goods at the airport according to Form No. 02/HHTĐ-HK issued together with this Circular and prepare a file requesting the handling of stored goods to be submitted to the Customs Sub-Department in accordance with Article 14 of this Circular.

3. The scope of stored goods reported to the Customs Sub-Department includes:

a) Goods for which the consignor has provided a written notice of abandonment;

b) Lost goods not claimed within sixty days from the start of notification;

c) Hand luggage and items left behind by passengers in the terminal area, check-in counters, departure lounges, or on aircraft without anyone claiming them within thirty days from the start of notification;

d) Goods collected during the loading and unloading process without anyone claiming them after the posting or notification procedures have been carried out as stipulated in Clause 1 of this Article;

đ) Imported goods outside the bill of lading or declaration list not claimed arising during the period.

4. In cases where the reporting deadline has not yet arrived but the warehouse and storage business enterprise discovers goods that meet the conditions to be considered stored goods, such as perishable goods, frozen goods, hazardous chemicals, toxic goods, or goods with a remaining shelf life of less than sixty days, the warehouse and storage business enterprise shall be responsible for preparing a file within two working days from the date of discovery and submitting it to the Customs Sub-Department.

Article 14. File Requesting Handling of Goods Stored at Airports

1. The file requesting the handling of goods stored at airports shall be prepared in two (02) copies; one (01) copy to be sent to the Customs Sub-Department, and one (01) copy to be retained by the warehouse and storage business enterprise.

2. The file requesting handling shall include:

a) A letter requesting the handling of stored goods from the warehouse and storage business enterprise to the Customs Sub-Department: one original copy;

b) Notifications from the warehouse and storage business enterprise to the consignor (if any) or notifications posted at the airport: one copy;

c) Documentation from the consignor regarding the abandonment of goods (if any): one copy;

d) An inventory of the quantity, type, and specifications of stored goods: one original copy;

đ) Other related files and documents concerning stored goods: one copy.

All copies must be signed and stamped by the warehouse and storage business enterprise.

Article 15. Board for Handling Goods in Storage at Airports

1. The composition of the Board for Handling Goods in Storage at Airports (hereinafter referred to as the Board) includes:

a) Chairman of the Council: Leader of the Customs Department;

b) Members:

- Leader of the Customs Sub-Office;

- Leader of the specialized department under the Customs Department;

- Representative of the Provincial Finance Department where the goods are stored;

- A representative of the business operating warehouses at airports;

- A representative of air cargo transportation businesses (if necessary);

- A representative of specialized management agencies (if necessary);

In cases where necessary, the Chairman of the Board invites a representative from the Ministry of Finance (State Asset Management Agency, General Department of Customs) to participate in the Board to handle major and complicated cases.

2. The establishment of the Board, principles of operation of the Board, and responsibilities of the Chairman of the Board shall be implemented according to the provisions of Clauses 1, 3, 4, 5, 6, and 7 of Article 7 of this Circular.

Article 16. Organization for Handling Goods in Storage at Airports

1. The inventory, classification, valuation, preparation, approval of handling plans, and implementation of handling of goods in storage at airports shall be carried out in accordance with the provisions of Articles 8, 10, and 11 of this Circular.

2. When selling goods in storage at airports, after the buyer has paid and removed the goods from the customs supervision area, the Board is responsible for providing a set of documents to the buyer, including:

a) Invoice for Sale of Seized Assets and State Funds (Form No. 01/TSSQ-3L04 issued together with Decision No. 12/2004/QD-BTC dated January 9, 2004 of the Minister of Finance): one original copy;

b) Contract for Sale of Surplus Goods (in the case of direct sale) or Auction Asset Purchase Contract (in the case of auction): one original copy;

c) Warehouse Exit Form of the Business Operating Warehouses and Storage Areas: one original copy.

3. Buyers of goods in storage at airports are not required to go through import procedures and do not have to pay import-related taxes and fees.

Article 17. Establishment of State Ownership Rights over Goods in Storage at Airports

1. Within five working days from the date when the deadline for the owner of the goods to collect the remaining proceeds from the disposal of goods in storage (180 days) has expired without anyone claiming it, the Director of the General Department of Customs decides to establish State ownership rights over goods in storage according to Model No. 02/QD-XL issued together with this Circular.

2. The proceeds from the sale of goods in storage whose State ownership rights have been established shall be managed and used in accordance with the provisions of Article 30 of this Circular.

Section 3

HANDLING OF GOODS IN STORAGE IN BONDED WAREHOUSES

Article 18. Scope of Goods in Storage in Bonded Warehouses

1. Goods in storage in bonded warehouses beyond the 90-day period from the expiration date of the bonded warehouse lease contract, if the owner of the goods does not sign an extension contract or remove the goods from the bonded warehouse.

2. Goods whose extended lease contract for bonded warehouses has expired and the owner of the goods has not removed the goods from the bonded warehouse.

3. Goods within the term of the bonded warehouse lease contract but the owner of the goods has submitted a written notice abandoning the goods stored in the bonded warehouse.

4. For goods still within the term of the bonded warehouse lease contract, if the bonded warehouse operator discovers that such goods are damaged causing environmental pollution or have exceeded their shelf life, the bonded warehouse operator is responsible for notifying the owner of the goods in writing about the situation and handling it according to regulations and the lease contract. If the owner of the goods fails to handle the matter within the time limit specified in the notification, the goods will be handled according to the provisions of this Section.

Article 19. Notification of Goods Stored in Bonded Warehouses

1. At least fifteen days before the expiration date of the bonded warehouse lease contract or the extended lease contract, the bonded warehouse operator is responsible for notifying the owner of the goods and the Customs Sub-department in writing about the upcoming expiration of the lease contract or the extended lease contract.

2. Quarterly, no later than the fifteenth day of the first month of each quarter, the bonded warehouse operator is responsible for reporting to the Customs Sub-department on the status of goods in storage in bonded warehouses according to Form No. 04/HHTĐ-NQ issued together with this Circular. In cases where goods meet the criteria for being considered goods in storage as stipulated in Article 18 of this Circular, the bonded warehouse operator is responsible for preparing a file to request the handling of goods in storage in bonded warehouses and submitting it to the Customs Sub-department for handling.

In cases where the reporting period has not yet arrived but the bonded warehouse operator discovers goods that meet the conditions to be classified as goods in storage, such as perishable goods, frozen goods, hazardous chemicals, toxic substances, or goods with a shelf life of less than sixty days, the bonded warehouse operator is responsible for preparing a file within two working days from the date of discovery and submitting it to the Customs Sub-department managing the bonded warehouse.

Article 20. Documents for Requesting the Handling of Goods Remaining in Bonded Warehouses

1. The documents for requesting the handling of goods remaining in bonded warehouses shall be prepared in two (02) sets; one (01) set shall be sent to the Customs Sub-Department managing the bonded warehouse, and one (01) set shall be kept at the bonded warehouse.

2. The documents for requesting the handling of goods remaining in bonded warehouses include:

a) A letter from the bonded warehouse owner requesting the handling of goods remaining in the bonded warehouse, addressed to the Customs Sub-Department managing the bonded warehouse: one (01) original copy;

b) The lease contract for the bonded warehouse; the extended lease contract for the bonded warehouse (if applicable): one (01) copy;

c) Notifications from the bonded warehouse owner to the goods owner (if applicable): one (01) copy;

d) A document from the goods owner regarding the abandonment of goods stored in the bonded warehouse (if applicable): one (01) copy;

e) An inventory list detailing the quantity, type, specifications of goods remaining in the bonded warehouse, the lease contract number, and the date of import/export declaration: one (01) original copy;

f) Other relevant documents and certificates related to goods stored in the bonded warehouse: one (01) copy.

All copies must be signed and stamped by the bonded warehouse owner.

Article 21. Council for Handling Goods Remaining in Bonded Warehouses

1. The composition of the Council for Handling Goods Remaining in Bonded Warehouses includes:

a) Chairman of the Council: Leader of the Customs Department;

b) Members:

- Leader of the Customs Sub-Office;

- Leader of the specialized department under the Customs Department;

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

- A representative from the Provincial Department of Finance (where the bonded warehouse is located);

- A representative from a related entity (if necessary).

In cases where necessary, the Chairman of the Board invites a representative from the Ministry of Finance (State Asset Management Agency, General Department of Customs) to participate in the Board to handle major and complicated cases.

2. The establishment of the Board, principles of operation of the Board, and responsibilities of the Chairman of the Board shall be implemented according to the provisions of Clauses 1, 3, 4, 5, 6, and 7 of Article 7 of this Circular.

Article 22. Establishment of State Ownership over Goods Remaining in Bonded Warehouses

1. Within five (05) working days from the completion of the inventory and classification, the Council shall prepare a report with the documents specified in Clause 2 of Article 20 of this Circular and submit it to the Director of the General Department of Customs for a decision on establishing State ownership over goods remaining in bonded warehouses.

2. Within five (05) working days from receiving the complete documents as stipulated in Clause 1 of this Article, the Director of the General Department of Customs shall issue a decision establishing State ownership over goods remaining in bonded warehouses according to Model No. 02/QD-XL issued together with this Circular.

Article 23. Organization of Handling Goods Remaining in Bonded Warehouses

1. The inventory, classification, valuation, preparation, approval of handling plans, and implementation of handling of goods remaining in bonded warehouses shall be carried out in accordance with Articles 8, 10, and 11 of this Circular.

2. When selling goods remaining in bonded warehouses, after the buyer has paid and removed the goods from the bonded warehouse, the Council shall be responsible for providing a set of certificates to the buyer, including:

a) Invoice for Sale of Seized Assets and State Funds (Form No. 01/TSSQ-3L04 issued together with Decision No. 12/2004/QD-BTC dated January 9, 2004 of the Minister of Finance): one original copy;

b) Contract for Sale of Surplus Goods (in the case of direct sale) or Auction Asset Purchase Contract (in the case of auction): one original copy;

c) An outbound warehouse receipt from the bonded warehouse owner: one (01) original copy.

3. The buyer who acquires goods remaining in bonded warehouses is exempt from customs procedures and import-related taxes and fees.

Section 4

HANDLING OF REMAINING GOODS AT ENTERPRISES

PROVIDING POSTAL SERVICES IN

CUSTOMS SUPERVISED ZONES

Article 24. Scope of Remaining Goods of Enterprises Providing Postal Services in Customs Supervised Zones

1. Imported goods entrusted to enterprises providing postal services but not yet completed customs formalities, where the goods owner has notified the abandonment or non-receipt of the goods or has not responded after being informed by the enterprise providing postal services.

2. Goods entrusted to enterprises providing postal services that have completed export formalities but cannot be delivered to the recipient, where the goods owner has notified the abandonment or non-receipt of the goods or has not responded after being informed by the enterprise providing postal services.

Article 25. Notification regarding goods in storage at Postal Service Enterprises

1. Within five (05) days from the date of discovery, the Postal Service Enterprise shall notify the owner of the goods in writing to come and collect them. In case no person comes to collect the goods within fifteen (15) days from the first notification date, the Postal Service Enterprise shall notify the owner of the goods again in writing. The notification shall be sent via registered mail service with return receipt requested. The deadline for the owner of the goods to come and collect them is ninety (90) days from the date of the first notification.

2. Quarterly, no later than the fifteenth day of the first month of each quarter, the Postal Service Enterprise shall report to the Customs Sub-Department on the situation of goods in storage according to Form No. 06/HHTĐ-BC issued together with this Circular. In cases where goods in storage are subject to the provisions of Article 24 of this Circular, the Postal Service Enterprise shall be responsible for preparing a file to request handling of goods in storage and send it to the Customs Sub-Department for processing.

In cases where the reporting period has not yet arrived but the Postal Service Enterprise discovers that the goods meet the conditions to be determined as goods in storage, such as perishable goods, frozen goods, dangerous chemicals, toxic substances, or goods with a remaining shelf life of less than sixty (60) days, the Postal Service Enterprise shall be responsible for preparing a file within two (02) working days from the date of discovery and sending it to the Customs Sub-Department.

Article 26. File for Requesting Handling of Goods in Storage

1. The file for requesting handling of goods in storage at Postal Service Enterprises shall be prepared in two (02) copies; one (01) copy to be sent to the Customs Sub-Department, and one (01) copy to be kept at the Postal Service Enterprise.

2. The file requesting handling shall include:

a) A letter requesting the handling of goods in storage from the Postal Service Enterprise sent to the Customs Sub-Department: one (01) original copy;

b) Any notifications from the Postal Service Enterprise to the owner of the goods (if any): one (01) copy;

c) Documentation from the consignor regarding the abandonment of goods (if any): one copy;

d) An inventory of the quantity, type, and specifications of stored goods: one original copy;

đ) Other related files and documents concerning stored goods: one copy.

All copies must be signed and stamped by the Postal Service Enterprise.

Article 27. Council for Handling Goods in Storage at Postal Service Enterprises

1. The composition of the Council for Handling Goods in Storage at Postal Service Enterprises (hereinafter referred to as the Council) includes:

a) Chairman of the Council: Leader of the Customs Department;

b) Members:

- Leader of the Customs Sub-Office;

- Leader of the specialized department under the Customs Department;

- A representative of the Provincial Department of Finance where the goods in storage are located;

- A representative of the Postal Service Enterprise;

- A representative of specialized management agencies (if necessary);

In cases where necessary, the Chairman of the Board invites a representative from the Ministry of Finance (State Asset Management Agency, General Department of Customs) to participate in the Board to handle major and complicated cases.

2. The establishment of the Board, principles of operation of the Board, and responsibilities of the Chairman of the Board shall be implemented according to the provisions of Clauses 1, 3, 4, 5, 6, and 7 of Article 7 of this Circular.

Article 28. Establishment of State Ownership Rights over Goods in Storage at Postal Service Enterprises

1. Within five (05) working days from the date of completion of inventory and classification, the Council for Handling shall prepare a Report along with the file specified in Article 26 of this Circular to report to the Director of the General Department of Customs to decide on the establishment of State ownership rights over the property.

2. Within five (05) working days from receiving the complete documents as stipulated in Clause 1 of this Article, the Director of the General Department of Customs shall issue a decision establishing State ownership over goods remaining in bonded warehouses according to Model No. 02/QD-XL issued together with this Circular.

Article 29. Organization for Handling Goods in Storage at Postal Service Enterprises

1. The inventory, classification, valuation, preparation, approval of handling plans, and implementation of handling of goods in storage at Postal Service Enterprises shall be carried out in accordance with the provisions of Articles 8, 10, and 11 of this Circular.

2. When selling goods in storage at Postal Service Enterprises, after the buyer pays and removes the goods from the customs supervision area, the Council shall be responsible for providing a set of documents to the buyer, including:

a) Invoice for Sale of Seized Assets and State Funds (Form No. 01/TSSQ-3L04 issued together with Decision No. 12/2004/QD-BTC dated January 9, 2004 of the Minister of Finance): one original copy;

b) Contract for Sale of Surplus Goods (in the case of direct sale) or Auction Asset Purchase Contract (in the case of auction): one original copy;

c) An outbound warehouse receipt from the Postal Service Enterprise: one (01) original copy.

3. The buyer who purchases goods in storage at Postal Service Enterprises is exempted from import procedures and does not have to pay import-related taxes and fees.

Chapter III

FINANCIAL MANAGEMENT

Article 30. Management of Revenue from Processing Surplus Goods

1. Revenue from processing surplus goods includes:

a) Revenue from selling surplus goods;

b) Deposit money and payment made by the buyer for surplus goods but not collected by the buyer or removed from customs supervision area.

2. For revenue from processing surplus goods at seaports, bonded warehouses, and postal service enterprises:

All revenue from selling surplus goods at seaports, bonded warehouses, and postal service enterprises, which have been established as state property rights, shall be deposited into a temporary account opened by the Ministry of Finance at the State Treasury.

Quarterly (no later than the 20th day of the first month of each quarter), the revenue from selling surplus goods at seaports, bonded warehouses, and postal service enterprises on the temporary account, after deducting costs specified in Article 31 of this Circular, shall be temporarily submitted to the central budget. The total revenue from selling surplus goods shall be settled annually (before March 31 of the following year).

3. For revenue from processing surplus goods at airports:

Revenue from selling surplus goods at airports shall be deposited into a temporary account opened by the Customs Department at the State Treasury.

After deducting costs specified in Article 31 of this Circular, any remaining amount (if any) shall be returned to the owner of the goods; the owner of the goods who receives the revenue from selling surplus goods must pay taxes according to the law (if applicable). If the owner of the goods does not come to collect the remaining amount within 180 days from the date of selling surplus goods, the Customs Department shall report to the Director of the Customs Department to decide to establish state ownership rights over the assets as stipulated in Article 17 of this Circular and deposit the remaining amount into the central budget.

Article 31. Content of Expenditure

1. Expenditure for inventory and classification of goods;

2. Expenditure for appraisal and valuation of goods;

3. Expenditure for publishing information about surplus goods;

4. Expenditure for office supplies, printing, and photocopying documents;

5. Auction fees (in cases where professional auction organizations are hired to conduct auctions);

6. Costs for loading, unloading, warehousing, and bonded warehouse services (if any).

All costs for warehouses, storage areas, and bonded warehouses before the Director of the Customs Department makes a decision to establish state ownership rights shall be borne by the owner of the goods; if the owner of the goods abandons, refuses, or fails to pay, the business operating the warehouse, storage area, bonded warehouse operator, and postal service enterprise may include these costs in their business expenses.

7. Expenditure for compensating members of the Disposal Council and Working Group during the process of disposing of surplus goods (inventory, classification, appraisal, valuation, plan formulation, organizing sales).

8. Transportation costs for goods to serve the disposal process.

9. Costs for implementing the destruction of goods (including costs related to environmental handling when destroying goods).

Article 32. Level of Expenditure

1. For expenses that have standard rates, standards, or unit prices prescribed by the competent state authority, they shall be implemented according to current regulations.

2. Expenditure for compensating members of the Disposal Council and Working Group during the process of disposing of surplus goods shall not exceed a maximum of VND 100,000 per day per person. The number of payment days is based on the actual number of days the members perform their duties for the Disposal Council and Working Group.

3. Expenditure for printing, photocopying documents, office supplies, fuel, logistics support, and other services for management shall be calculated based on the actual needs of each specific case.

4. For expenditures specified in Article 31 of this Circular that do not fall under the scope of Articles 1, 2, and 3 of this provision, the Director of the Customs Department shall decide on expenditure based on actual occurrence, contracts with service providers (if any), and the financial capacity to handle asset disposal, while bearing responsibility for such decisions.

Article 33. Sources of funds

1. The funds for payment shall be sourced from the proceeds obtained from selling surplus goods that have been deposited into a temporary account opened at the State Treasury.

2. In cases where the proceeds from selling assets in one disposal are insufficient to cover the expenses and there remains a balance on the temporary account from previous disposals, the remaining amount on the temporary account may be used to support the payment of expenses. If there is still a shortfall, assistance from the central budget shall be requested in accordance with current regulations.

3. In cases where there are no sources of funds to make payments, the Council may temporarily borrow funds from the temporary account, the regular budget estimate of the Customs Department or the Business Enterprise operating warehouses, bonded warehouses, bonded warehouse operators, or service providers for postal services to make payments. The borrowed amount shall be reimbursed from the funds specified in Clause 2 of this Article.

4. For goods subject to temporary importation for re-export, transshipment, or storage in bonded warehouses, which must comply with the requirement of depositing a guarantee or pledge, the payment of expenses shall be carried out in accordance with the guidelines of the Ministry of Industry and Trade and the Ministry of Finance.

Chapter IV

IMPLEMENTING PROVISIONS

Article 34. Transitional Provisions

1. For surplus goods existing before the effective date of this Circular, if the competent authority has established a Council to handle them, they shall continue to be handled in accordance with the laws in effect prior to the effective date of this Circular.

2. For surplus goods arising from the effective date of this Circular, if no Council has been established to handle them, they shall be handled in accordance with the provisions of this Circular.

Article 35. Implementation Provisions

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

2. This Circular abolishes the following documents:

a) Circular No. 33/2004/TT-BTC dated April 15, 2004 of the Ministry of Finance guiding the handling of surplus goods, baggage, and assets without claimants at Vietnamese airports;

b) Circular No. 195/2010/TT-BTC dated December 6, 2010 of the Ministry of Finance guiding the handling of surplus goods stored in bonded warehouses;

c) Circular No. 179/2011/TT-BTC dated December 8, 2011 of the Ministry of Finance guiding the handling of abandoned, lost, misdelivered, or overdue customs declaration goods at seaports as stipulated in Article 45 of the Customs Law and other goods without claimants.

3. During implementation, if any difficulties arise, the relevant agencies, organizations, and units are advised to promptly report to the Ministry of Finance for coordination in resolving them./.