View Procedure

Category

Customs Clearance Procedure

Responsible Agency

Customs Division at airports

Phone:

Email:

Legal basis of the Procedure                

• Law on Customs No. 54/2014/QH13 dated June 23, 2014;

• Decree No. 08/2015/ND-CP dated January 21, 2015 on guidelines for enforcement of the Law on Customs in terms of customs procedures, customs supervision and inspection;

• Circular No. 38/2015/TT-BTC dated March 25, 2015 on customs procedures; customs supervision and inspection; export tax, import tax, and tax administration applied to exported and imported goods.

Processing time

• Not prescribed

Fee

• Not applied

No

Type of documents

Note

1

Not prescribed

Not prescribed

No

Contents

Step 1

Port service enterprise or representative of a shipping enterprise shall be responsible for notifying customs authorities of the list of checked baggage which have been lost or mistakenly taken.

Step 2

The Customs Authority shall preside over or collaborate with Airport Authority and Aviation Security Authority in carrying out inspection by means of baggage scanning machines before moving lost or mistakenly taken checked baggage in the storage areas.

-          In case there is no baggage that exceeds permitted amounts on which taxes must be paid in accordance with legal regulations after inspection carried out by means of scanning machines, or in breach of laws, port service enterprises or representatives of shipping enterprises shall be assigned to have them reclaimed by incoming or outbound persons;

-          In case there is any baggage that exceeds permitted amounts on which taxes must be paid in accordance with legal regulations, or in breach of laws, customs authorities shall carry out customs sealing before allowing lost or mistakenly taken checked baggage to be moved in the storage area of port service enterprises. When reclaiming lost, mistakenly taken baggage, incoming or outbound persons must follow customs procedures in accordance with regulations laid down in Article 59 of Decree No. 08/2015/ND-CP.

The opening of lost or mistakenly taken baggage must be approved or supervised by customs authorities.

The Ministry of Finance shall adopt detailed regulations on dealing with lost or mistakenly-taken checked baggage of which recipients can not be identified.