Title: Circular 203/2014/TT-BTC dated December 22, 2014, guiding the handling of backlogged goods within areas of customs operation

Type: Circular

Issuing Agency: Ministry of Finance

Responsible Agency: Ministry of Finance

Issuing Date: 22-12-2014

Scope of regulation

1. This Circular guides the handling of backlogged goods subject to customs supervision which are stored in ports, warehouses or storing yards within areas of customs operation.

2. Backlogged goods subject to customs supervision which are stored in a port, warehouse or storing yard within an area of customs operation (below referred to as backlogged goods) include:

a/ Goods whose owner declares to abandon or performs acts showing his/her abandonment.

The goods owner’s abandonment or act that shows his/her abandonment of goods with signs of law violation shall not be recognized;

b/ Imported goods which no one comes to receive after 90 days from the date they arrive at a border gate;

c/ Goods gathered by a port, warehouse or storing yard enterprise during the loading and unloading of goods;

d/ Imported goods without bills of lading or manifests which no one comes to receive.

3. This Circular does not apply to:

a/ Backlogged goods outside areas of customs operation, or backlogged goods which are within an area of customs operation but are not subject to customs supervision;

b/ Backlogged goods being exhibits of law violations which are identified as smuggled goods and shall be confiscated into state coffers according to administrative procedures or disposed of according to criminal procedures;

c/ Goods stored by a carrier at a Vietnamese seaport which shall be handled in accordance with the Government’s Decree No. 46/2006/ND-CP of May 16, 2006, on the handling of goods stored by carriers at Vietnamese seaports.

4. The handling of backlogged goods being goods temporarily imported for re-export, transferred from/to border gate or consigned to bonded warehouses for which a deposit shall be made under regulations must comply with the provisions of this Circular and the guidance of the Ministry of Industry and Trade and the Ministry of Finance regarding the management and use of deposits paid by traders.

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Download Vietnamese: Circular 203/2014/TT-BTC dated December 22, 2014, guiding the handling of backlogged goods within areas of customs operation