Circular 78/2026/TT-BTC of the Ministry of Finance

 

 

CIRCULAR

Amending and supplementing certain Articles of Circular No. 203/2014/TT-BTC dated December 22, 2014, issued by the Minister of Finance guiding the handling of goods in stock within the customs area
Pursuant to the Law on Customs No. 54/2014/QH13;
Pursuant to Law No. 90/2025/QH15 amending and supplementing certain provisions of the Bidding Law, Investment Law, Public-Private Partnership Investment Law, Customs Law, Value Added Tax Law, Export Tax and Import Tax Law, Investment Law, Public Investment Law, Asset Management and Use Law;

 

Pursuant to the Asset Management and Use Law No. 15/2017/QH15 amended and supplemented by Law No. 64/2020/QH14, Law No. 07/2022/QH15, Law No. 24/2023/QH15, Law No. 31/2024/QH15, Law No. 43/2024/QH15, and Law No. 56/2024/QH15, and Law No. 90/2025/QH15;

Pursuant to Decree No. 77/2025/NĐ-CP of the Government stipulating the authority, procedures for establishing full ownership rights over assets and handling assets established with full ownership rights, amended and supplemented by Decree No. 286/2025/NĐ-CP;

At the proposal of the Director of the General Department of Customs;

The Minister of Finance issues this Circular amending and supplementing certain Articles of Circular No. 203/2014/TT-BTC dated December 22, 2014, issued by the Minister of Finance guiding the handling of goods in stock within the customs area.

Pursuant to Government Decree No. 29/2025/NĐ-CP on the functions, tasks, powers, and organizational structure of the Ministry of Finance, amended and supplemented by Government Decree No. 166/2025/NĐ-CP;

Article 1. Amending and supplementing Article 3 as follows:

"Article 3. Principles for managing and handling goods in stock

1. Handling of goods in stock must comply with the timeframes, procedures, and formalities prescribed in this Circular and relevant laws.

2. Handling of goods in stock must be timely, transparent, and conducted in accordance with the prescribed regulations.

3. Establishing full ownership rights shall be carried out according to the provisions of this Circular and related legal documents for goods specified in Clause 2, Article 1 of this Circular, except for goods in stock that have exceeded their shelf life, goods causing environmental pollution, or goods determined by authorized agencies or appraisal organizations to have no remaining value or usability, which must be destroyed.

The enterprise managing goods in stock and the carrier shall be responsible for destroying such goods. Any costs incurred shall be shared according to the principle of cost allocation stipulated in Clause 3, Article 11 of this Circular.

4. During the inspection and verification process of goods in stock, if the customs authority cannot determine the name, composition, nature, function, or applicable management policy of the goods to apply the corresponding policy, it shall request an appraisal or cooperate with competent authorities to determine and handle according to the provisions of the law."

Article 2. Amending and supplementing Article 5 as follows:

"Article 5. Determination of goods abandoned by the owner or goods indicating abandonment through actions

1. Goods abandoned by the owner are goods for which the owner has provided a written notice of abandonment; goods left behind by the carrier at the customs area and the carrier has provided a written notice of relinquishing custody.

2. Goods indicating abandonment through actions are goods under customs supervision within the customs area where the owner does not come to collect or does not respond within the notification period set by the authorized agency.

Determination of goods indicating abandonment through actions in some special customs areas shall be carried out as follows:

a) For goods in bonded warehouses:

At least 15 days before the expiration date of the warehouse rental contract or the extended rental contract, the bonded warehouse operator shall notify the owner in writing about the impending expiration of the contract so that the owner can complete the procedures to remove the goods from the warehouse;

If the owner does not remove the goods from the warehouse within 90 days after the expiration of the warehouse rental contract or the extended rental contract, the goods will be considered as goods indicating abandonment through actions by the owner.

b) For goods at postal service enterprises:

Within five working days from the date of discovering imported goods sent through postal service enterprises without completing customs procedures, or goods sent through postal service enterprises that have completed export customs procedures but could not be delivered to the recipient, the postal service enterprise shall notify the owner in writing or via email provided by the owner to collect the goods. If there is no response within 15 days from the first notification, the postal service enterprise shall issue a second notification in writing or via email provided by the owner. The deadline for the owner to collect the goods is 90 days from the first notification;

If the owner does not collect the goods or does not respond after the deadline, the goods will be considered as goods indicating abandonment through actions by the owner.

c) For goods and luggage at airports:

Within five working days from the date the recipient refuses to accept the goods or there is no person to collect the goods, or from the date the luggage arrives at the destination, the carrier shall notify the sender in writing to collect the goods (for goods) or post a notice at the airport (for luggage). The notification period is 60 days (for goods) and 30 days (for luggage) from the start of the notification or posting;

If there is no response or collection after the notification period, the goods and luggage will be considered as goods indicating abandonment through actions by the owner."

Within five working days from the date the consignee refuses to accept the goods or no person comes to collect the goods, or from the date the baggage arrives at the destination, the carrier shall notify the shipper in writing to collect the goods (for goods) or post a notice at the airport (for baggage). The notification period is sixty days (for goods) and thirty days (for baggage) from the start of the notification or posting.

If, upon expiration of the notification period, no person collects the goods or responds, the goods and baggage shall be deemed abandoned by the owner through their actions indicating abandonment.

Article 3. Amend and supplement Article 8 as follows:

"Article 8. Notice to find the owner of stored goods

1. For stored goods as specified in points b, c, and d Clause 2 of this Circular, within five working days from the date of receipt of the notice from the enterprise managing stored goods about the stored goods, the customs office at the border/port or outside the border/port where the stored goods are managed must notify about the stored goods. In case the information on stored goods provided by the enterprise managing stored goods is incomplete or requires further verification, the time for implementing the notification may be extended but not more than ten working days from the date of receipt of the notice from the enterprise managing stored goods.

2. If the consignment of stored goods shows signs of violation of laws but upon inspection and verification it is determined that the goods do not fall under the list of prohibited export/import goods, temporarily suspended export/import goods, then the time for the customs authority to implement the notice to find the owner of the goods shall be calculated from the date when the customs authority seals the goods and hands them over to the enterprise managing stored goods for storage.

3. The notification of the stored goods shall be carried out as follows:

a) Posting on the customs electronic portal for at least sixty days;

b) Publicly posting at the headquarters of the Customs Sub-Department in the area and the headquarters of the customs office at the border/port or outside the border/port where the stored goods are managed for at least sixty days.

4. The period for the person to come to collect the goods is sixty days from the first day of the notice. For easily perishable goods, frozen goods, dangerous and toxic chemicals, goods with a remaining shelf life of less than sixty days, the notification period for the person to come to collect the goods is fifteen days from the first day of the notice.

5. Within five working days from the end of the notification period mentioned above, if there is no person coming to collect the goods, the customs office at the border/port or outside the border/port where the stored goods are managed shall report to the Director of the Customs Sub-Department in the area for handling according to the guidance in this Circular.

6. Cases where there is no need to notify:

a) Goods declared abandoned by the owner of the goods or goods for which the owner has performed acts indicating abandonment as stipulated in Article 5 of this Circular;

b) Goods determined by the customs authority to belong to the list of prohibited export/import goods, temporarily suspended export/import goods as stipulated in Article 7 of this Circular."

Article 4. Amend and supplement Article 9 as follows:

"Article 9. Council for Handling Stored Goods

1. The Director of the Customs Sub-Department in the area shall be responsible for deciding to establish a permanent council to handle stored goods. The composition of the permanent council includes:

a) Chairman of the Council: The leadership of the Customs Sub-Department in the area;

b) Members:

b.1) Leadership of the specialized department under the Customs Sub-Department in the area;

b.2) Leadership of the enterprise managing stored goods;

b.3) Leadership of the customs office at the border/port or outside the border/port where the stored goods are managed;

b.4) Representative of the carrier (except in cases where the carrier cannot be identified);

b.5) Representative of the relevant local specialized management agency (when necessary).

Based on the actual situation of stored goods in the area, the Director of the Customs Sub-Department in the area decides other members of the Council (inside or outside the customs sector) to ensure the Council operates effectively. The Director of the Customs Sub-Department in the area decides specifically the Vice Chairmen of the Council among the members stipulated herein.

2. For areas with little occurrence of stored goods, the Director of the Customs Sub-Department in the area may decide to establish a council to handle stored goods for each case. The deadline for establishing a council to handle stored goods on a case-by-case basis is five working days from the date of receipt of the report from the customs office at the border/port or outside the border/port where the stored goods are managed.

The composition of the Council shall be carried out in accordance with Clause 1 of this Article.

3. The Council shall use the seal of the Customs Sub-Department in the area to perform its tasks.

4. During the performance of its tasks, the Council is permitted to:

a) Establish specialized units to assist the Council (if necessary);

b) Decide on assigning tasks related to members of the Council. For tasks involving costs, the decision to assign tasks shall be based on the principle of cost allocation stipulated in Clause 3 of Article 11 of this Circular. In cases where related enterprises propose different cost-sharing agreements, the Council shall decide on the assigned work to members of the Council ensuring that all tasks are fully completed within the assigned deadlines. The division of labor and assignment of tasks among members of the Council must be recorded in a Minutes;

c) Hire experts in specialized fields."

c) Engaging experts in specialized fields.

Article 5. Amend and supplement Article 10 as follows:

"Article 10. Principles of Operation of the Council for Handling Surplus Goods

1. The Council for Handling Surplus Goods operates on a collective basis. Meetings of the Council shall be chaired by the Chairman of the Council for Handling Surplus Goods and must have at least two-thirds of the total number of Council members present. In the event that the Chairman cannot attend, they shall delegate authority to the Vice-Chairman of the Council to chair the meeting.

2. The Council must record minutes regarding the inventory, classification, valuation, decision on selecting disposal methods for surplus goods, selection of enterprises responsible for destruction, and assignment of supervision of destruction. Decisions on valuation and disposal methods must be approved by more than half of the Council members for Handling Surplus Goods. In case of a tie vote, the decision will follow the side with the vote of the meeting chairperson.

3. The Council decides to entrust enterprises managing surplus goods and carriers to sign contracts with organizations and individuals providing services during the process of handling and destroying surplus goods according to regulations. Assigning enterprises to perform the aforementioned tasks must be documented in writing or recorded in the Minutes of the Council's meetings.

4. The main contents of the Minutes include: full name, position, working unit of participants in handling surplus goods; time and location of the proceedings; results of inventory, classification, and valuation of surplus goods; opinions of Council members; results of the Council's voting on valuation and disposal methods for surplus goods; time and location of completion of inventory, classification, and valuation of surplus goods; signatures of Council members."

Article 6. Amend and supplement Article 11 as follows:

"Article 11. Responsibilities of the Chairman and Members of the Council for Handling Surplus Goods

1. The Chairman of the Council for Handling Surplus Goods has the responsibility to:

a) Assign tasks to Council members;

b) Decide on the establishment of specialized units assisting the Council;

c) Decide on plans and timelines for handling surplus goods;

d) Chair meetings of the Council;

đ) Represent the Council for Handling Surplus Goods to sign contracts with organizations and individuals providing services during the handling of surplus goods (excluding tasks already assigned to enterprises managing surplus goods and carriers); assign enterprises managing surplus goods and carriers to perform certain tasks as stipulated in this Circular;

e) Prepare a budget for the handling of surplus goods according to this Circular.

2. Other Council members shall carry out their tasks as assigned by the Chairman.

3. Enterprises managing surplus goods and carriers have the responsibility to:

a) Carry out inventory, classification, appraisal, and valuation (if applicable) of surplus goods according to the Council's assignment;

b) Pay costs related to the handling of surplus goods according to the following principles:

b.1) Enterprises managing surplus goods are responsible for paying all costs arising from business and operational services at ports, warehouses, and storage areas;

b.2) Carriers are responsible for paying remaining costs related to the handling of surplus goods.

In cases where enterprises managing surplus goods and carriers have different agreements on cost-sharing principles for each incident, they shall submit proposals to the Council for the Council to assign tasks according to the agreed terms for each incident.

c) In cases where the carrier cannot be identified, the enterprise managing surplus goods shall bear all costs related to the handling of surplus goods;

d) The deadline for enterprises managing surplus goods and carriers to complete tasks assigned by the Council for Handling Surplus Goods is thirty days from the date of assignment."

Article 7. Replace a phrase in Circular No. 203/2014/TT-BTC guiding the handling of goods in stock within the customs area of operation

1. Replace the phrase "Clause 7, Article 17 of this Circular" with the phrase "Clause 2, Article 42 of Decree No. 77/2025/NĐ-CP" in Clause 3, Article 7 of Circular No. 203/2014/TT-BTC.

2. Replace the phrase "General Department of Customs" with the phrase "Customs Department".

3. Replace the phrase "Customs Department" with the phrase "Customs Office of the Area".

4. Replace the phrase "Customs Office" with the phrase "Customs".

5. Replace the phrase "Customs Office at the Border Gate" with the phrase "Customs at the Border Gate".

6. Replace the phrase "Director General of the General Department of Customs" with the phrase "Director of the Customs Department".

7. Replace the phrase "Director of the Provincial Customs Department" with the phrase "Head of the Customs Office of the Area".

8. Replace the phrase "Head of the Customs Office" with the phrase "Head of the Customs Team".

9. Replace the phrase "ID number" with the phrase "Citizen Identification Number".

10. Replace the phrase "Circular No. 203/2014/TT-BTC dated December 22, 2014 of the Ministry of Finance guiding the handling of goods in stock within the customs area of operation" with the phrase "Circular No. 203/2014/TT-BTC dated December 22, 2014 of the Ministry of Finance guiding the handling of goods in stock within the customs area of operation amended and supplemented by Circular No. .../2026/TT-BTC" in the attached templates of Circular No. 203/2014/TT-BTC.

Article 8. Transitional Provisions

1. For goods in stock before the effective date of this Circular, if the competent authority has issued a Decision establishing the ownership of the entire people, continue to handle according to the provisions of the law before the effective date of this Circular.

2. For goods in stock before the effective date of this Circular, if the competent authority has not yet issued a Decision establishing the ownership of the entire people over the property, they shall be handled according to the provisions of this Circular. In cases where the competent authorities have implemented one or more procedures for handling goods in stock according to the regulations before the effective date of this Circular, continue with subsequent steps or from the step that encounters difficulties and cannot proceed further according to the provisions of this Circular.

Article 9. Implementation Provisions

1. This Circular takes effect from July 1, 2026.

1. Amend some phrases in Circular No. 66/2025/TT-BTC stipulating the delegation of authority for internal management by the Minister of Finance in the fields of budget management, public asset management, investment construction, and investment in information technology application.

a) Replace the phrase "decision on asset disposal" with the phrase "decision approving the asset disposal plan" in Point e, Clause 4, Article 7 of Circular No. 66/2025/TT-BTC.

b) Replace the phrase "decision on the asset disposal plan" with the phrase "decision approving the asset disposal plan" in Point g, Clause 4, Article 7 of Circular No. 66/2025/TT-BTC.

3. In cases where the legal normative documents cited in this Circular are amended, supplemented, or replaced by other legal normative documents, implement according to the provisions of those amended, supplemented, or replacing documents.

4. In cases where the agencies and units mentioned in this Circular are merged, consolidated, dissolved, or cease operations leading to a change in name, use the new name of the agency or unit; in cases where related tasks are transferred to a new agency or unit, the new agency or unit shall perform the tasks of the agency or unit whose tasks were transferred./.