Circular No. 94/2014/TT-BTC stipulates customs procedures, inspection, and supervision for certain types of goods traded under temporary importation for re-export, transshipment, and storage in bonded warehouses; handling cases where goods are refused acceptance.

CIRCULAR

Regulations on customs procedures, inspection, and supervision for certain types of goods traded under temporary importation for re-export, transshipment, and storage in bonded warehouses;

types of goods for temporary importation for re-export, transshipment, and storage in bonded warehouses;

Handling cases where the consignee refuses to accept the goods

___________________

Pursuant to the Customs Law No. 29/2001/QH10 dated June 29, 2001, and the Law No. 42/2005/QH11 dated June 14, 2005 amending and supplementing certain articles of the Customs Law;

Pursuant to Decree No. 154/2005/ND-CP dated December 15, 2005 of the Government stipulating customs procedures and customs inspection and supervision regimes;

Pursuant to Decree No. 87/2012/NĐ-CP dated October 23, 2012 of the Government detailing certain provisions of the Customs Law regarding electronic customs procedures for export and import goods;

Pursuant to Decree No. 187/2013/NĐ-CP dated November 20, 2013 of the Government detailing the implementation of the Trade Law concerning international trade activities and agency buying, selling, processing, and transit of goods with foreign countries;

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;

Implementing Directive No. 23/CT-TTg dated September 7, 2012 of the Prime Minister on strengthening state management over temporary importation for re-export, transshipment, and storage in bonded warehouses; Circular No. 1757/TTg-KTTH dated October 31, 2013 of the Prime Minister on the operation of temporary importation for re-export, transshipment, and storage in bonded warehouses;

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

The Minister of Finance issues this Circular to regulate customs procedures, inspection, and supervision for certain types of goods traded under temporary importation for re-export, transshipment, and storage in bonded warehouses; handling cases where the consignee refuses to accept the goods.

Section 1

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular stipulates on:

1. Procedures for confirming enterprises engaged in export, import, or temporary importation for re-export of goods as stipulated in Point c Clause 1 Article 13 of Circular No. 05/2014/TT-BCT dated January 27, 2014 of the Ministry of Industry and Trade on temporary importation for re-export, temporary exportation for re-importation, transshipment, and processing of goods (hereinafter referred to as Circular No. 05/2014/TT-BCT).

2. Customs procedures, inspection, and supervision for certain types of goods traded under temporary importation for re-export, transshipment, and brought from abroad into bonded warehouses to await export to another country through border provinces, including:

a) Frozen food items listed in Appendix III, goods subject to special consumption tax listed in Appendix IV, and used goods listed in Appendix V issued together with Circular No. 05/2014/TT-BCT, which can be traded under temporary importation for re-export and transshipment.

b) Frozen food items listed in Appendix III and goods subject to special consumption tax listed in Appendix IV issued together with Circular No. 05/2014/TT-BCT, which can be brought from abroad into bonded warehouses to await export to another country or have completed customs procedures under the temporary importation for re-export scheme and stored in bonded warehouses awaiting re-export procedures.

Handling cases where the consignee recorded on the bill of lading refuses to accept the goods.

Article 2. Applicability

Vietnamese traders.

Bonded warehouse operators and owners of goods stored in bonded warehouses.

3. Customs authorities and customs officers.

4. Other organizations and individuals related to the matter.

Article 3. Confirmation of Enterprises Engaged in Export, Import, or Temporary Importation for Re-export of Goods

1. A trader who needs to request the Ministry of Industry and Trade to issue a temporary importation for re-export code as stipulated in Article 13 Section 2 Chapter 2 of Circular No. 05/2014/TT-BCT shall submit one set of application documents for confirmation of export, import, or temporary importation for re-export activities directly or via postal service to the General Department of Customs. The application set includes:

a) A letter requesting confirmation of enterprise engagement in export, import, or temporary importation for re-export activities sent to the General Department of Customs: One original copy;

b) Business registration certificate or Enterprise Registration Certificate: One photocopied copy.

2. Within five working days from the date of receipt of the enterprise's application documents, the General Department of Customs will check the information on the data system and issue a confirmation letter or respond to the enterprise if it does not meet the conditions for confirmation.

Section 2

CUSTOMS PROCEDURES, INSPECTION, AND SUPERVISION FOR GOODS TRADED UNDER TEMPORARY IMPORTATION FOR RE-EXPORT

Article 4. Customs procedures for goods subject to temporary importation for re-export

The customs procedures for certain types of goods subject to temporary importation for re-export as stipulated in this Circular shall be implemented according to the guidance provided in Article 41 of Circular No. 128/2013/TT-BTC dated September 10, 2013 issued by the Minister of Finance on customs procedures; customs inspection and supervision; export tax, import tax, and tax management for exported and imported goods (hereinafter referred to as Circular No. 128/2013/TT-BTC), Article 46 of Circular No. 196/2012/TT-BTC dated November 15, 2012 issued by the Minister of Finance on electronic customs procedures for exported and imported goods for trade purposes (hereinafter referred to as Circular No. 196/2012/TT-BTC), and Article 26 of Circular No. 22/2014/TT-BTC dated February 14, 2014 issued by the Minister of Finance on electronic customs procedures for exported and imported goods for trade purposes (hereinafter referred to as Circular No. 22/2014/TT-BTC). Some specific guidelines are as follows:

1. Temporary import customs declaration dossier:

When performing temporary import customs procedures, in addition to the documents required for general import trade, traders must implement:

a) Registering the exit port for re-exported goods in the "other remarks" section of the customs declaration form model HQ/2012-NK issued together with Circular No. 15/2012/TT-BTC dated February 8, 2012 issued by the Minister of Finance on the issuance of export and import goods declaration forms or the import customs declaration form issued together with Circular No. 196/2012/TT-BTC or item 1.68 - Remarks section, Appendix II of Circular No. 22/2014/TT-BTC;

b) Export contract: Submit one copy with signature and stamp confirmation of the declarant;

When performing temporary import procedures, customs officers check and compare the export contract with the temporary import dossier, clearly record the temporary import declaration number, sign and stamp on the export contract, and return it to the declarant for re-export procedures.

In case there is a change in the export contract for goods, the trader must notify the customs authority handling the temporary import procedures before performing the re-export procedures; the customs authority will retrieve the old export contract to cancel the confirmation content, simultaneously confirm on the new export contract, and return it to the declarant for re-export procedures.

c) Submit the ocean bill of lading as prescribed in Article 7 of Circular No. 05/2014/TT-BCT: One copy with signature and stamp confirmation of the declarant;

d) Submit the Certificate of Business Code for Temporary Import and Re-export issued by the Ministry of Industry and Trade for goods requiring a permit for temporary import and re-export as prescribed in Circular No. 05/2014/TT-BCT: One copy with signature and stamp confirmation of the declarant and present the original for verification;

đ) Submit the Permit for Temporary Import and Re-export of Goods issued by the Ministry of Industry and Trade for goods that require permission from the Ministry of Industry and Trade: One original. In cases of multiple temporary imports, the Customs Sub-department handling the first temporary import procedure shall issue a Tracking Deduction Certificate according to the guidance of the General Department of Customs.

2. Temporary re-export customs declaration dossier:

When performing re-export procedures, in addition to the documents required for general export trade, the declarant must specifically declare the re-exported goods belonging to which temporary import declaration on the "accompanying documents" section of the customs declaration form model HQ/2012-XK issued together with Circular No. 15/2012/TT-BTC dated February 8, 2012 issued by the Minister of Finance on the issuance of export and import goods declaration forms or the import customs declaration form issued together with Circular No. 196/2012/TT-BTC or declare in item 2.3 - Corresponding Temporary Import and Re-export Declaration Number, Appendix II of Circular No. 22/2014/TT-BTC.

3. Place of customs procedures:

Goods subject to temporary importation for re-export within the scope regulated by this Circular must perform temporary import and re-export customs procedures at the temporary import port; Re-exported goods may be transported through ports as specified in Clause 3, Article 5 of this Circular.

Article 5. Customs Management and Supervision of Goods for Temporary Importation and Re-export

1. Storage Period:

a) The storage period for goods for temporary importation and re-export allowed to be kept in Vietnam shall be implemented according to the provisions of Clause 4, Article 11 of Decree No. 187/2013/ND-CP dated November 20, 2013 of the Government detailing the implementation of the Law on Commerce regarding international trade activities and foreign trade agency activities.

b) In case traders need to extend the storage period in Vietnam, they must submit a written request to the Customs Sub-department at the port of entry where the temporary import procedures were carried out. The leader of the Customs Sub-department will consider and approve the request by signing and stamping it, then return it to the trader to process the re-export procedures; retain one copy of the customs file. The extension can be granted up to two times for each consignment of goods for temporary importation and re-export, with each extension not exceeding thirty days.

c) If the permitted storage period in Vietnam has expired, the trader may only re-export through the original port of temporary import within fifteen days from the date of expiration of the permitted storage period (re-export through other ports is not allowed). If re-export is not possible, the goods will be confiscated and handled according to regulations; if destruction is required, the cost of destruction will be carried out in accordance with the guidelines of the Ministry of Industry and Trade on the management and use of the trader's deposit. The Customs Sub-department at the port of temporary import is responsible for coordinating with the Customs Sub-department at the port of re-export in the handover, management, supervision, and handling of goods that have exceeded the storage period in Vietnam.

2. Storage Locations:

Goods for temporary importation and re-export (including cases where temporary import procedures have been completed or re-export procedures have been completed but awaiting export) may be stored at one of the following locations:

a) Areas under customs supervision at the port;

b) Domestic inland container depots (ICD) or bonded warehouses at the port of entry or exit, except for goods that cannot be stored in bonded warehouses as stipulated in Clause 2, Article 25 of Decree No. 154/2005/ND-CP;

c) Warehouses or yards of traders within the customs area that have been assigned a code for temporary importation and re-export by the Ministry of Industry and Trade (applicable only to frozen food products).

3. Ports of Temporary Import and Re-export:

Goods for temporary importation and re-export may be temporarily imported and re-exported through ports and points of clearance as specified in Clause 8, Article 11 of Decree No. 187/2013/ND-CP dated November 20, 2013 of the Government and guidelines issued by the Ministry of Industry and Trade.

4. Change of Port of Re-export:

In case it is necessary to change the port of re-export recorded on the export declaration, it shall be carried out according to the provisions of Clause 10, Article 61 of Circular No. 128/2013/TT-BTC.

It is not allowed to divide containers during the transportation of goods from the port of temporary import to the customs surveillance area or the re-export location at the port or point of clearance as prescribed.

In case it is necessary to change or divide containers due to transportation requirements for re-export, the trader must submit a written request specifying the reasons, start and end times for changing or dividing the containers for re-export. The Director of the Customs Sub-department managing the storage locations shall decide if the goods and means of transport meet the following conditions:

a) The goods are being stored at the locations specified in Clause 2 of this Article or at border inspection points;

b) Containers or means of transport must ensure the condition for customs sealing; in case customs sealing is not possible, the Director of the Customs Sub-department at the port of re-export shall apply appropriate customs supervision methods ensuring strict compliance with legal regulations;

c) Goods during the transfer to another container or means of transport must be directly supervised by customs officials and customs supervision equipment.

Goods for re-export that have completed customs procedures must be fully assembled at the port area and re-exported through the port within eight working hours from the time the goods arrive at the export port and confirmed by the Export Port Customs on the Handover Record. If immediate export is not possible or not all goods are exported, the Director of the Export Port Customs Sub-department may consider extending the export deadline upon receipt of a written request from the trader, but this must be within the permitted storage period in Vietnam.

During the waiting period for further re-export, goods must be stored within the port area, including recognized export inspection areas, domestic inland container depots (ICD), or bonded warehouses within the re-export port area; frozen food products may be stored in warehouses or yards of enterprises within the re-export port area that have been recognized and assigned a code for temporary importation and re-export by the Ministry of Industry and Trade.

7. Customs Supervision of Re-exported Goods at Different Ports:

a) Customs procedures, inspections, and customs supervision of goods that have completed re-export customs procedures but are transported to another port for actual export shall be carried out according to the provisions of Clause 4, Article 41 of Circular No. 128/2013/TT-BTC or Article 46 of Circular No. 196/2012/TT-BTC or Article 33 of Circular No. 22/2014/TT-BTC;

b) In case the trader requests to export goods through a secondary port or point of clearance as stipulated in Clause 3 of this Article, after receiving the export documents and goods transferred by the Customs Sub-department handling the re-export, the Customs Sub-department at the export port shall be responsible for supervising the re-export of goods through these locations.

9. The procedures for liquidation, refund of taxes, and non-collection of taxes on goods subject to temporary import for re-export shall be carried out in accordance with Circular No. 128/2013/TT-BTC. In addition, the customs officer responsible for liquidation must base their actions on the Handover Record or the Statistical Table of Handover Records confirmed by the exit port customs office to carry out the liquidation, refund of taxes, and non-collection of taxes for the temporary import declaration in accordance with tax laws.

10. Reporting system:

On the 10th day of each month, the Customs Office of the province or city shall compile and report to the General Department of Customs on the situation of customs procedures for goods subject to temporary import for re-export according to the form prescribed by the General Department of Customs.

Article 6. Customs management of goods subject to temporary import for re-export stored in bonded warehouses or inland container depots (ICD)

1. Goods specified in point b, Clause 2, Article 1 of this Circular that have completed temporary import procedures but not yet completed re-export procedures may only be stored in bonded warehouses or inland container depots managed by the Sub-Customs Office at the entry port. The physical inspection when completing re-export procedures shall be conducted at the bonded warehouse or inland container depot managed by the Sub-Customs Office at the entry port (hereinafter referred to as the bonded warehouse or inland container depot). Goods that have completed re-export procedures may be stored in bonded warehouses or inland container depots at the exit port.

2. Customs management of goods subject to temporary import for re-export stored in bonded warehouses or inland container depots.

a) Responsibilities of traders:

a.1) After completing temporary import or re-export customs procedures, if the goods are still within the period allowed to remain in Vietnam, the trader must submit a written request to the Sub-Customs Office where the temporary import or re-export procedures were completed, requesting permission to store the goods in a bonded warehouse or inland container depot pending completion of re-export procedures or awaiting export;

a.2) Bear responsibility for maintaining the original condition of the goods during storage in the bonded warehouse or inland container depot;

a.3) Submit one copy of the scanned declaration for temporary import or re-export, and present the original declaration for temporary import or re-export that has completed customs procedures to the Sub-Customs Office managing the bonded warehouse or inland container depot;

a.4) In cases where goods that have completed temporary import procedures are stored in a bonded warehouse or inland container depot pending completion of re-export procedures: When moving goods from the bonded warehouse or inland container depot to the exit port, the trader must complete re-export customs procedures before moving the goods out of the bonded warehouse or inland container depot.

b) The head of the Sub-Customs Office where temporary import or re-export procedures were completed shall confirm (sign and stamp) on the request letter and return it to the enterprise to facilitate the procedures for storing goods in the bonded warehouse or inland container depot, while making a copy to keep with the customs file;

c) The Sub-Customs Office managing the bonded warehouse shall handle customs procedures for goods that have completed temporary import procedures in the same manner as goods moved from domestic areas into bonded warehouses, in accordance with Clause 2, Article 59 of Circular No. 128/2013/TT-BTC;

d) Customs supervision of goods that have completed temporary import customs procedures and are transported from the entry port to the bonded warehouse or inland container depot pending completion of re-export procedures shall be handled in the same manner as imported goods transferred between ports. In cases where goods are transported from the bonded warehouse to the exit port, the procedures shall be carried out in accordance with point d, Clause 4, Article 10 of this Circular; from the inland container depot to the exit port, the procedures shall be carried out in accordance with Clause 7, Article 5 of this Circular;

đ) Liquidation and refund of taxes, non-collection of taxes for goods subject to temporary import for re-export stored in bonded warehouses can only be carried out after the goods have been exported abroad.

Section 3

CUSTOMS PROCEDURES, CUSTOMS INSPECTION, AND CUSTOMS SUPERVISION FOR GOODS SUBJECT TO TRANSFER EXPORT

Article 7. Customs procedures for goods in transit for business purposes

Customs procedures, customs inspection, and supervision of goods in transit for business purposes shall be carried out in accordance with the guidance provided in Article 42 of Circular No. 128/2013/TT-BTC dated September 10, 2013, issued by the Minister of Finance.

Article 8. Customs inspection and supervision of goods in transit passing through Vietnamese border gates

In cases where goods in transit for business purposes are transported from the exporting country to the importing country, passing through Vietnamese border gates but not being stored in bonded warehouses or transshipment areas at Vietnamese ports, customs inspection and supervision shall be conducted as follows:

1. Responsibilities of traders:

Submitting to the Customs Sub-department where the goods in transit are imported one set of documents including:

a) A request for goods in transit according to Form No. 01/CKHH issued together with this Circular;

b) Business license for goods in transit issued by the Ministry of Industry and Trade for goods that require such a license under Circular No. 05/2014/TT-BCT: one original copy;

c) Purchase contract; sales contract: one copy;

d) Import bill of lading: one copy;

đ) Export bill of lading after the goods have been loaded onto the ship: one copy (to be submitted to the customs authority when handling export procedures).

2. Responsibilities of the Border Gate Customs Sub-department:

a) Receiving the set of documents for the goods in transit; Checking and comparing the container number and seal number with the transit documents. If the business license for goods in transit issued by the Ministry of Industry and Trade applies to multiple consignments and requires multiple procedures, the Border Gate Customs Sub-department shall issue follow-up deduction certificates for each procedure according to the guidelines of the General Department of Customs;

b) Confirming importation and signing, stamping the official seal on the enterprise's request letter;

c) Supervising and monitoring the goods in transit until they exit Vietnam;

d) After the goods are loaded onto the means of transport, the customs officer supervising at the border gate will confirm "Goods have passed the supervision area" on the request for goods in transit (according to Form No. 01/CKHH issued together with this Circular);

đ) In cases where goods in transit are exported through a different border gate from the one they entered but within the same system of port areas under the supervision of the Customs Department of the province or city, after the goods enter the customs supervision area at the export border gate, the customs officer supervising will confirm "Goods have passed the supervision area" on the request for goods in transit; the supervision of goods transported from the entry border gate to the export border gate shall be conducted as for goods transferred between border gates according to Article 61 of Circular No. 128/2013/TT-BTC;

e) During the inspection and supervision process, if signs of violation are detected in the goods in transit, the Head of the Border Gate Customs Sub-department shall decide to conduct an actual inspection and handle the situation according to regulations.

3. Goods in transit for business purposes must be exported out of Vietnam within thirty days from the date the Border Gate Customs Sub-department completes the acceptance and inspection of the customs documents or the actual inspection of the goods.

Section 4

CUSTOMS PROCEDURES, CUSTOMS INSPECTION, AND SUPERVISION FOR GOODS STORED IN BONDED WAREHOUSES

Article 9.  Customs procedures for goods brought from abroad into bonded warehouses to await export to another country

1. Customs procedures for goods brought from abroad into bonded warehouses to await export to another country shall be carried out in accordance with the procedures for goods brought from abroad into bonded warehouses and from bonded warehouses to other countries as stipulated in Article 59 of Circular No. 128/2013/TT-BTC, Article 51 of Circular No. 196/2012/TT-BTC, and Article 30 of Circular No. 22/2014/TT-BTC. Additionally, this Circular supplements the following guidance:

a) When handling the procedures for bringing goods into bonded warehouses, the declarant must declare the temporary import re-export code in box number 21 of the import/export declaration form for bonded warehouses (Form HQ/2012-KNQ) issued together with Circular No. 183/2012/TT-BTC dated October 25, 2012, issued by the Minister of Finance, or item 1.38 - Import permit Appendix II of Circular No. 22/2014/TT-BTC, and submit a copy, presenting the original Certificate of Temporary Import Re-export Code for the group of goods stored in bonded warehouses issued by the Ministry of Industry and Trade according to the guidelines in Circular No. 05/2014/TT-BCT;

b) The bonded warehouse owner must submit the bill of lading clearly stating the name and address of the bonded warehouse storing the goods;

c) Traders with the code for the group of goods stored in bonded warehouses issued by the Ministry of Industry and Trade according to the guidelines in Circular No. 05/2014/TT-BCT may be named on the import/export declaration form for bonded warehouses to handle the procedures for bringing goods from abroad into bonded warehouses for export or re-export through border provinces.

2. The bonded warehouse owner and the goods owner are responsible for handling and paying all related costs for processing consignments showing signs of damage, expiration, or requiring disposal to minimize environmental impact and affect other goods in the warehouse according to the law. The bonded warehouse owner/goods owner must bear full responsibility for paying all costs related to processing, cleaning the environment, destroying, and other costs as stipulated in Clause 4 of Article 15 of Circular No. 05/2014/TT-BCT.

3. Goods brought from abroad into bonded warehouses must undergo actual inspection; the form and extent of inspection shall be in accordance with risk management regulations.

Article 10. Customs management for goods entering and leaving bonded warehouses

1. Goods specified in point b, Clause 2, Article 1 of this Circular, when brought from abroad into bonded warehouses to await export to another country, shall only be stored at bonded warehouses under the jurisdiction of the Customs Sub-department at the port of entry or the Customs Sub-department at the port of exit.

2. Time limit for goods stored in bonded warehouses:

The time limit for goods stored in bonded warehouses shall be implemented in accordance with the Law on Customs and Decree No. 154/2005/NĐ-CP dated December 15, 2005 of the Government.

3. Ports of entry and exit:

Regarding ports of exit and entry for goods brought from abroad into bonded warehouses to await export to another country: Similar provisions shall apply as those for temporarily imported goods awaiting re-export, as guided in Clause 3, Article 5 of this Circular.

4. Customs supervision:

a) Goods stored in bonded warehouses must be subject to inspection and supervision by customs authorities during transportation within Vietnam's territory and while being kept in bonded warehouses in Vietnam;

b) Goods transported to bonded warehouses in areas other than the port of entry or transported from bonded warehouses to the port of exit must be sealed by customs; the handover of supervisory tasks between customs at the port and customs managing bonded warehouses must be carried out in accordance with regulations to ensure that goods are transported into, out of, and stored in bonded warehouses; the organization of monitoring and coordination of customs supervision shall be conducted as stipulated for temporarily imported goods awaiting re-export in Clause 7, Article 5 of this Circular and the procedures for customs management of exported and imported goods changing ports of entry and exit as prescribed by the General Department of Customs;

c) The consignor (the bonded warehouse owner if authorized by the consignor) is responsible for transporting goods along the registered route, within the registered time, and through the registered port, and for maintaining the original condition of the goods and sealing them; the camera system must retain images related to the consignment when it is transported into and out of the bonded warehouse for six months for customs authorities to inspect if necessary; image data may be retained in the system or computer drive;

d) Supervision of goods transported from the port of entry to the bonded warehouse and from the bonded warehouse to the port of exit shall be carried out according to the guidance provided in Articles 59 and 61 of Circular No. 128/2013/TT-BTC. In cases where enterprises request to export goods through secondary ports of exit or points of clearance as stipulated in Clause 8, Article 11 of Decree No. 187/2013/NĐ-CP dated November 20, 2013 of the Government and guidelines issued by the Ministry of Industry and Trade, after receiving the export declaration and goods managed by the Customs Sub-department managing the bonded warehouse, the Customs Sub-department at the port of exit shall be responsible for supervising the re-export of goods through these locations.

5. Goods taken from bonded warehouses to ports for export to foreign countries must be exported within 15 days from the date of removal from the warehouse; if more than 15 days have passed without actual export and the declarant has submitted a written request, confirmed by the leader of the Customs Sub-department at the port of exit, and the goods are still within the storage period in the bonded warehouse, the Customs Sub-department at the port of exit shall notify the Customs Sub-department managing the bonded warehouse about the status of goods stored in the bonded warehouse and supervise the goods until they are fully exported; if the goods exceed the storage period in the bonded warehouse but have not been exported, the Customs Sub-department at the port of exit shall transfer the consignment to the Customs Sub-department managing the bonded warehouse for handling as over-stored goods in the bonded warehouse; in cases requiring destruction, the cost of destruction shall be carried out in accordance with the guidelines of the Ministry of Industry and Trade regarding the management and use of the deposit money of enterprises.

6. Inspection and reporting regime:

a) On the tenth day of each month, the bonded warehouse owner must report to the Provincial/City Customs Department managing the bonded warehouse on the situation of goods brought from abroad into bonded warehouses to await export to another country (using Form No. 02/BC/KNQ issued together with this Circular). The Provincial/City Customs Department shall compile statistics on goods stored in bonded warehouses and report to the General Department of Customs on the fifteenth day of each month.

b) Monthly, the Customs Sub-department managing the bonded warehouse shall organize inspections and evaluations of the status of goods stored in bonded warehouses.

Section 5

HANDLING IN CASES OF REFUSAL TO ACCEPT GOODS

Article 11. Refusal to Accept Goods

1. The consignee named on the waybill may refuse to accept goods in the following cases:

a) Cases where the goods are not in compliance with the provisions of the sales contract as stipulated in Article 39 of the Commercial Law;

b) Goods that are not in compliance with the bonded warehouse lease contract or the sender has not fulfilled the terms specified in the bonded warehouse lease contract.

2. The refusal to accept goods must be carried out before the declaration for temporary importation or the declaration for bonded warehouse importation/exportation is registered.

3. Refusal to accept goods will not be recognized for goods that show signs of violating the law.

4. In case the customs authority determines that the goods refused by the consignee named on the waybill are smuggled goods, such goods shall be handled as smuggled goods.

Article 12. Handling of Refusal to Accept Goods

1. When it is discovered that the sender has not complied with the contents of the sales contract or the bonded warehouse lease contract, if the consignee refuses to accept the goods, submit to the customs authority a dossier including:

a) A notice of refusal to accept goods, specifying the reasons for refusal and proposing a handling solution (re-export, destruction, or confiscation and auction);

b) Evidence proving that the sender has not complied with the contents of the sales contract or the bonded warehouse lease contract;

c) A notice and request for handling from the sender (if any).

If the sender sends the goods to the wrong address, the consignee shall notify the customs authority of the refusal to accept goods in writing.

2. Location for notifying refusal to accept goods:

a) In case the goods are under customs inspection and supervision at the border gate, the consignee shall notify the Customs Sub-department at the border gate;

b) In case the goods have been transported to the bonded warehouse, the consignee shall notify the Customs Sub-department managing the bonded warehouse.

3. Based on the dossier submitted by the consignee, the Customs Sub-department at the border gate or the Customs Sub-department managing the bonded warehouse shall cooperate with the Customs Control Team to inspect the entire consignment in person to classify and handle according to the guidance provided in Clause 4 of this Article.

4. Classification and Handling.

The classification and handling of goods refused by the consignee named on the waybill shall be carried out according to the guidance provided in Circular No. 15/2014/TT-BTC dated January 27, 2014, issued by the Minister of Finance on the handling of goods remaining in the customs supervision area. Additionally, there are some supplementary guidelines as follows:

a) In case of re-export: Based on the dossier submitted by the consignee, the Customs Sub-department at the border gate or the Customs Sub-department managing the bonded warehouse shall supervise the goods being exported out of Vietnam immediately at the point of entry;

b) For the case of destruction: The General Department of Customs of the province/city shall organize the destruction. The costs of destruction shall be deducted from the deposit of the consignee or paid by the bonded warehouse operator;

c) In case of confiscation and sale: The General Department of Customs of the province/city shall issue a decision to confiscate and organize the sale. All proceeds from the sale, after deducting the prescribed expenses, shall be deposited into the state budget.

Chapter 6

ORGANIZATION AND IMPLEMENTATION

Article 13. Effective Date

This Circular takes effect from August 30, 2014, and replaces Circular No. 59/2013/TT-BTC dated May 8, 2013, issued by the Minister of Finance guiding customs procedures, inspection, and supervision for certain types of goods traded under temporary importation/re-exportation, transshipment, and storage in bonded warehouses.

Article 14. Transitional Provisions

1. Customs procedures for consignments of frozen food temporarily imported for re-exportation by traders who have been granted a Certificate of Business Code for Temporary Importation/Re-exportation of Frozen Food in accordance with Circular No. 05/2014/TT-BCT dated January 27, 2014, of the Ministry of Industry and Trade on temporary importation/re-exportation, temporary exportation/re-importation, and transshipment of goods.

2. For consignments within the scope regulated by this Circular that have entered Vietnam from abroad or have completed the procedures for entry but not yet moved into the bonded warehouse or have completed the temporary importation procedures but not yet re-exported before this Circular takes effect, the management policies, customs procedures, and customs inspection/supervision shall be implemented according to the guidance provided in this Circular.

Article 15. Implementation Organization

1. The Director-General of the General Department of Customs shall guide the customs units to implement uniformly based on the provisions of this Circular.

2. During the implementation of this Circular, if any difficulties arise, the customs authority and the declarant shall report and reflect specific issues to the Ministry of Finance (General Department of Customs) for consideration and guidance on resolution./.