Thông tư 203/2014/TT-BTC

Circular No. 203/2014/TT-BTC dated December 22, 2014, guiding the handling of backlogged goods within areas of customs operation

Nội dung toàn văn Circular No. 203/2014/TT-BTC handling of backlogged goods within areas of customs operation


THE MINISTRY OF FINANCE
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No. 203/2014/TT-BTC

Hanoi, December 22, 2014

 

CIRCULAR

GUIDING THE HANDLING OF BACKLOGGED GOODS WITHIN AREAS OF CUSTOMS OPERATION

Pursuant to the June 14, 2005 Civil Code;

Pursuant to the June 23, 2014 Law on Customs;

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

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

Pursuant to the June 17, 2010 Law on Post;

Pursuant to the June 14, 2005 Commercial Law;

Pursuant to the Government’s Decree No. 29/2014/ND-CP of April 10, 2014, providing the competence and procedures for establishment of state ownership over assets and the management and handling of assets over which state ownership is established;

Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of Public Asset Management,

The Minister of Finance promulgates the Circular guiding the handling of backlogged goods within areas of customs operation.

Chapter I

GENERAL PROVISIONS

Article 1. 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.

Article 2. Subjects of application

1. Customs offices at all levels.

2. Port, warehouse or storing yard enterprises.

3. Owners of bonded warehouses.

4. Postal service providers (including providers of international express mail services).

5. Ocean shipping firms; agents of ocean shipping firms; forwarding enterprises; and authorized representatives of ocean shipping firms or forwarding enterprises (below collectively referred to as carriers).

6. Goods owners being consigners or consignees named in bills of lading.

7. Other entities involved in the handling of backlogged goods within areas of customs operation.

Article 3. Principles of managing and handling backlogged goods

1. Backlogged goods shall be handled according to the time, order and procedures prescribed in this Circular and relevant laws.

2. Backlogged goods shall be handled in a prompt, public, transparent and lawful manner.

Chapter II

HANDLING OF BACKLOGGED GOODS

Section 1. MONITORING, PRESERVATION AND NOTIFICATION OF BACKLOGGED GOODS

Article 4. Monitoring and preservation of backlogged goods

1. Carriers shall provide information on the lists of bills of lading of goods which no one comes to receive after 90 days from the date the goods arrive at a border gate of importation to port, warehouse or storing yard enterprises for monitoring and counting backlogged goods.

2. Port, warehouse or storing yard enterprises, owners of bonded warehouses and postal service providers (below collectively referred to as backlogged goods-managing enterprises) shall:

a/ Monitor, make statistics of, and classify backlogged goods;

b/ At the request of customs offices, arrange places at ports, warehouses or storing yards meeting customs supervision requirements for the storage and preservation of backlogged goods pending their handling.

Article 5. Identification of goods whose owners declare to abandon or perform acts showing their abandonment

1. Goods whose owner declares to abandon means goods abandoned in writing by their owner; or goods stored in Vietnam and left behind a seaport by an ocean carrier that abandons in writing its right to store the goods.

2. Goods whose owner performs acts showing its abandonment means goods which are subject to customs supervision within an area of customs operation (seaport, inland waterway port that accommodates foreign vessels, inland clearance depot, container freight station, bonded warehouse, airport, postal service provider, or another area of customs operation) and whose owner does not come to receive the goods or does not reply after being notified by a competent agency.

Goods owners that perform acts showing their abandonment of the goods in some special areas of customs operation shall be identified as follows:

a/ For goods in a bonded warehouse:

- At least 15 days before a bonded warehouse lease contract or an extended contract on bonded warehouse lease expires, the bonded warehouse owner shall notify in writing the goods owner that such contract is about to expire for the latter to carry out procedures for bringing the goods out of the bonded warehouse;

- If the goods owner fails to bring the goods out of the bonded warehouse after 90 days from the date the bonded warehouse lease contract or extended contract on bonded warehouse lease expires, such goods shall be regarded as goods whose owners perform acts showing their abandonment.

b/ For goods at postal service providers:

- Within 5 working days after detecting that customs procedures have not yet been completed for imported goods consigned via a postal service provider, or that export procedures have been completed for goods consigned via a postal service provider but such goods cannot be delivered to the consignee, the postal service provider shall notify such in writing to the goods owner for the latter to come to receive the goods. If no one comes to receive the goods after 15 days from the date of issuing the first-time notice, the postal service provider shall issue a second-time notice to the goods owner. This notice shall be sent by registered mail with recipient’s signature. The time limit for the goods owner to receive the goods is 90 days counting from the date the first-time notice is issued;

- Past the time limit for the goods owner to receive the goods, if he/she does not come to receive them or does not reply, such goods shall be regarded as goods whose owners perform acts showing their abandonment.

c/ For goods and luggage at airports:

- Within 5 working days from the date the consignee refuses to receive the goods or no one comes to receive the goods, or from the date the luggage is carried to the place of destination, the carrier shall notify such in writing to the consigner for the latter to receive the goods, or shall post up a notice on the luggage at the airport. The duration of notification is 60 days, for goods, or 30 days, for luggage;

- Past the notification duration, if no one comes to receive the goods or luggage or no reply is given, such goods or luggage shall be regarded as goods whose owners perform acts showing their abandonment.

Article 6. Notification of backlogged goods to customs offices

1. No later than the 15th of the first month of a quarter, backlogged goods-managing enterprises shall send a notice on backlogged goods to their managing Customs Branches, made according to form No. 06-TBTD attached to this Circular.

Before the time for periodical reporting, if detecting that the goods eligible to be regarded as backlogged goods are perishable goods, frozen goods, toxic or hazardous chemicals, or goods with under 60 days of remaining shelf life, within 2 working days after such detection, the backlogged goods- managing enterprise shall notify such to the Customs Branch concerned.

2. Backlogged goods-managing enterprises shall provide information about backlogged goods when customs offices so request for clarification.

Article 7. Inspection and verification of backlogged goods

1. For lots of backlogged goods showing signs of law violation, within 15 days after receiving a notice of the backlogged goods-managing enterprise, the Customs Branch concerned shall inspect, verify, and determine the actual state of, the goods.

2. If detecting through inspection and verification that the goods are on the list of goods banned or suspended from export or import, such goods shall be handled in accordance with law, and notification under Article 8 of this Circular is not required. If detecting that the goods are other than those banned or suspended from export or import, the Customs Branch concerned shall seal up the goods and hand them to the backlogged goods-managing enterprise for preservation pending the carrying out of notification procedures prescribed in Article 8 of this Circular.

3. The backlogged goods-managing enterprise shall show the goods to the customs office for inspection and verification under regulations. This enterprise and the carrier may not request the customs office to pay in advance expenses for goods storage in warehouses, storing yards or containers upon inspection; the payment of such expenses must comply with Clause 7, Article 17 of this Circular.

Article 8. Notification for seeking owners of backlogged goods

1. For backlogged goods specified at Points b, c and d, Clause 2, Article

1 of this Circular, within 5 working days after receiving information about backlogged goods from the backlogged goods-managing enterprise, the Customs Branch concerned shall make a notice on backlogged goods. In case the provided information about backlogged goods is insufficient or needs verification, the time limit for notification may be prolonged but must not exceed 10 working days after receiving information from the backlogged goods-managing enterprise.

2. The notification on backlogged goods shall be:

a/ Published in the Customs newspaper for 3 consecutive issues;

b/ Posted in the Customs e-portal and the website on state property;

c/ Displayed at the head offices of Customs Departments and Customs Branches.

3. The time limit for the goods owner to come to receive the goods is 60 days after the first-time notice is issued. For perishable goods, frozen goods, toxic or hazardous chemicals or goods with under 60 days of remaining shelf life, this time limit is 15 days after the first-time notice is issued.

4. Within the notified time limit for receiving goods, if the goods owner/carrier comes to receive the goods, he/she may carry out customs procedures and shall be sanctioned in accordance with the law on handling of administrative violations in the field of customs and shall bear expenses arising from the delayed receipt of the goods. In case customs declarations are registered with another Customs Branch, this Customs Branch shall notify the registration in writing to the Customs Brach managing backlogged goods for monitoring and carrying out of subsequent procedures.

5. Past the time limit specified in Clause 3 of this Article, if no one comes to receive the goods, within 5 working days after this time limit expires, the Customs Branch concerned shall report such to the director of the Customs Department concerned for handling under the guidance in this Circular.

6. Cases not subject to notification:

a/ Goods whose owners declare to abandon or perform acts showing their abandonment as prescribed in Article 5 of this Circular;

b/ Goods which are identified by customs offices to be on the list of goods banned or suspended from export or import as prescribed in Article 7 of this Circular.

Section 2. COUNCILS FOR HANDLING BACKLOGGED GOODS

Article 9. Councils for handling backlogged goods

1. The director of a Customs Department shall annually decide to establish a standing council for handling backlogged goods. This Council shall be composed of:

a/ The chairperson being a leader of the Customs Department;

b/ Members:

- A representative of the provincial-level Finance Department of the locality where goods are backlogged;

- A leader of the related professional division under the Customs

Department;

- A representative of the price-public asset management division under the provincial-level Finance Department;

- A leader of the backlogged goods-managing enterprise;

- A leader of the Customs Branch concerned;

- A representative of the carrier (if necessary);

- A representative of the related local specialized management agency (if necessary).

The director of the Customs Department shall decide to appoint vice chairpersons of the Council from among the members specified at this Point.

When necessary for handling large and complicated cases, the Council chairperson may invite representatives from the Ministry of Finance (the General Department of Customs, the Department of Public Asset Management and the Department of Price Management) to join the Council.

2. For areas of customs operation where few goods are backlogged, the director of a Customs Department may decide to establish an ad hoc Council for handling backlogged goods. The time limit for establishing this Council is 5 working days after receiving a report from the Customs Branch concerned. The composition of this Council must comply with Clause 1 of this Article.

3. The Council may use the seal of the Customs Department for performing its tasks.

4. In performing its tasks, the Council may:

a/ Establish professional divisions to assist the Council (in such jobs as inventorying and classifying backlogged goods, or acting as the Council’s secretary);

b/ Hire functional organizations and persons to assess, valuate, destroy or auction backlogged goods;

c/ Hire experts in relevant specialized fields;

d/ Hire enterprises to implement plans for handling backlogged goods.

Article 10. Operation principles of the Council

1. The Council shall work on the principle of collectivity. The Council’s meetings shall be presided over by its chairperson and attended by at least two-thirds of its total members. In case the Council’s chairperson cannot attend a meeting, he/she shall authorize a vice chairperson to preside over the meeting.

2. The Council shall discuss and vote on the prices of and plans for handling backlogged goods. A decision on prices of and plans for handling backlogged goods shall be approved by more than half of the Council’s members. In case the numbers of votes for and votes against are equal, a decision shall be made according to the votes containing the vote of the person presiding over the meeting.

3. The Council shall make a record of the inventory, classification and valuation of, and propose a plan for handling, backlogged goods.

4. A record must contain the following major details: full names of persons engaged in the handling of backlogged goods; time and place of handling backlogged goods; results of inventory, classification and valuation of backlogged goods; opinions of the Council’s members and persons attending the meeting on prices of and plans for handling backlogged goods; results of the Council’s votes on prices of and plans for handling backlogged goods; time and place for completing the inventory, classification and valuation of backlogged goods; and signatures of the Council’s members.

Article 11. Responsibilities of the Council’s chairperson and members

1. The Council’s Chairperson shall:

a/ Assign tasks to the Council’s members;

b/ Decide to establish professional divisions assisting the Council;

c/ Decide on the plan and time for handling backlogged goods;

d/ Preside over the Council’s meetings;

dd/ Represent the Council to sign contracts for hiring organizations and individuals to provide services during the handling of backlogged goods; sign contracts on goods purchase and sale with asset purchasers; and assign backlogged goods-managing enterprises to perform several tasks prescribed in this Circular;

e/ Make cost estimates for the handling of backlogged goods in accordance with this Circular.

2. Other members of the Councils shall perform their tasks assigned by the Council’s chairperson. Particularly, the representative of the provincial- level Finance Department shall assume the prime responsibility for, and advise the Council on, valuating backlogged goods.

Section 3. INVENTORY, CLASSIFICATION, VALUATION, AND ESTABLISHMENT OF STATE OWNERSHIP OVER, BACKLOGGED GOODS

Article 12. Inventory, classification and valuation of backlogged goods

1. Within 30 days after receiving a report requesting the handling of backlogged goods from a Customs Branch (for areas of customs operation where standing councils for handling backlogged goods are established), or after the Council for handling backlogged goods is established (for areas of customs operation where ad hoc councils for handling backlogged goods are established), such a Council shall complete the following jobs:

a/ Removing seals of goods or seals of containers (if any);

b/ Inventorying and classifying backlogged goods and making a manifest of backlogged goods according to form No. 07-HHTD attached to this Circular;

c/ Valuing backlogged goods.

2. Based on practical conditions, the Council’s chairperson shall decide to:

a/ Assign the backlogged goods-managing enterprise to mobilize its employees to participate in the inventory and classification of backlogged goods under the Council’s supervision;

b/ Hire an organization with assessment and price appraisal functions to assess and valuate backlogged goods for the Council to consider and refer to as a basis for valuation of backlogged goods.

3. For large and complicated cases, the Council’s Chairperson shall report them to the director of the Customs Department concerned for decision to extend the time limit for inventory, classification and valuation of backlogged goods, provided the extended period must not exceed 30 days.

Article 13. Establishment of state ownership over backlogged goods

1. Within 7 working days after completing inventory, classification and valuation of backlogged goods under Article 12 of this Circular, the Council shall make a dossier requesting the director of the Customs Department to decide to establish state ownership over backlogged goods, together with a plan for handling backlogged goods as prescribed in Article 14 of this Circular.

A dossier must comprise:

a/ A written request for establishment of state ownership over backlogged goods: one original;

b/ A manifest of backlogged goods: one original;

c/ A written request for notification on the goods lot (enclosed with the notice), sent to the Customs newspaper, the Customs e-portal and the website on state property, or a notice of the backlogged goods-managing enterprise sent to the goods owner/carrier: 1 copy for each time of request or notification;

d/ The goods owner’s or carrier’s written notice of the abandonment of the goods or document proving the abandonment of the goods (if any): one original.

Copies of the above papers shall be signed by the Council’s chairperson and appended with its seal.

2. Particularly for goods and luggage carried by air which are identified as backlogged goods, within 7 working days after the expiration of the time limit for an eligible person to come to receive the remaining amount from the handling of backlogged goods as prescribed in Clause 3, Article 16 of this Circular, the Council shall submit such to the director of the Customs Department concerned to decide to establish state ownership over backlogged goods.

3. Within 5 working days after receiving a complete dossier from the Council, the director of the Customs Department concerned shall issue a decision to establish state ownership over backlogged goods, made according to form No. 02/QD-XL attached to this Circular.

Section 4. HANDLING OF BACKLOGGED GOODS

Article 14. Making and approval of plans for handling backlogged goods

1. Within 7 working days after completing the inventory, classification and valuation of backlogged goods under Article 12 of this Circular, the Council shall make a plan for handling backlogged goods in a form specified in Clause 2 of this Article and report it to the director of the Customs Department concerned.

2. Forms of handling backlogged goods:

a/ Transferring the goods to a specialized state agency for management and handling, for goods having cultural-historical values, national treasures, antiques, rare and precious forest products, weapons, supporting tools and other assets serving national defense and security purposes;

b/ Transferring the goods to state agencies, public non-business units, people’s armed forces units, political organizations or socio-political organizations for management and use, for usable goods being means of transport, machinery, equipment, working facilities and experiment equipment, according to the criteria, norms and regulations of competent state agencies;

c/ Destroying goods which are no longer usable (goods which are rotten, broken, damaged, deteriorated or which expire, or which are of inferior quality, or articles harmful to human health, animals or plants) or which are subject to compulsory destruction under Vietnam’s law; in special cases in which goods need to be otherwise handled to reduce costs, the Customs Department concerned shall report the cases to the General Department of Customs for coordination with the Department of Public Asset Management in submitting the cases to the Minister of Finance for consideration and decision.

Particularly for polluting goods, goods owners, vehicle owners, vehicle operators or persons authorized by vehicle owners shall carry such goods out of the Vietnamese territory. If it is impossible to identify vehicle owners, vehicle operators or persons authorized by vehicle owners, the Council shall coordinate with related agencies in destroying the goods;

d/ Selling (not through auction) the following goods:

- Fresh and live foods which are easy to stale and difficult to preserve; and flammable and explosive goods and articles (petrol, gas, oil, liquefied gas and other flammable and explosive substances);

- Processed foods with under 30 days of remaining shelf life;

- Curative medicines and veterinary drugs with under 60 days of remaining shelf life;

- Other goods which are likely to be damaged or are about to expire if not being promptly handled;

- Goods valued at under VND 50 million per lot by the Council.

dd/ Auctioning goods not prescribed at Points a, c and d of this Clause, and assets prescribed at Point b of this Clause which are not handled in the form of transfer.

3. Within 5 working days after the Council submits a plan for handling backlogged goods, the director of the Customs Department concerned shall issue within his/her competence a decision on the plan for handling backlogged goods, made according to form No. 03/QD-PA attached to this Circular, or report the plan to the General Department of Customs for coordination with the Department of Public Asset Management in submitting the plan to the Minister of Finance for decision, in case of transferring backlogged goods under Points a and b, Clause 2 of this Article.

4. For goods subject to the State’s special management, the Customs Department concerned shall report them to the General Department of Customs for coordination with the Department of Public Asset Management in reporting on the form of their handling to the Ministry of Finance for submission to the Prime Minister for consideration and decision. Pursuant to the Prime Minister’s decision, the Ministry of Finance shall handle backlogged goods in accordance with regulations.

Article 15. Implementation of plans for handling backlogged goods

Within 45 days after a competent authority decides on the plan for handling backlogged goods, the Council shall complete the handling of backlogged goods according to the following provisions:

1. For goods to be destroyed:

a/ The Council shall organize the destruction of, or hire organizations with the destruction function to destroy the goods; in case the Council takes charge of destroying the goods, it may assign the backlogged goods- managing enterprise to mobilize its employees to destroy the goods;

b/ A minutes shall be made for the destruction of backlogged goods and must contain the following major details: bases for destruction; time and place for destruction; persons participating in the destruction; names, types, quantities and state of goods at the time of destruction; form of destruction; and other relevant details;

c/ Forms of destruction:

Depending on the nature and characteristics of goods and articles and environmental sanitation requirements, the destruction shall be conducted in the following forms:

- Using chemicals;

- Applying mechanical methods;

- Burning;

- Burial;

- Other forms prescribed by law.

d/ For goods the destruction of which might affect the environment, before being destroyed, such destruction shall be approved and guided by the local environment management agency.

2. For assets to be transferred to specialized management agencies for management and handling or to be transferred to agencies, organizations or units for management and use, the Council shall hand over the assets to receiving units under the Minister of Finance’s decisions. A minutes shall be made for the handover and receipt of the assets and must contain the following major details: persons participating in the handover; names, types, quantities and state of the assets; value (if any) of the assets; and other relevant details.

For goods to be handled in the form of transfer, they shall be accounted as central budget revenues upon decision on establishment of state ownership over and handling plan for the goods, or as central budget expenditures upon transfer of the goods to agencies, organizations or units. The value of goods recorded as budget revenue or expenditure is the value of transferred goods determined by the Council.

3. For goods to be sold (not through auction):

a/ Based on the value of goods determined by the Council under Point c, Clause 1, Article 12 of this Circular (inclusive of taxes and charges as prescribed), the Council shall post information on the sale of the goods at the head office of the Customs Branch and Customs Department concerned for 3 days. In case only one organization or person registers to purchase the goods, the goods shall be sold to this organization or person. In case many organizations and persons register to purchase the goods, a draw shall be held to choose an organization or a person eligible to purchase the goods. Such draw shall be held by the Council to the witness of those registering to purchase the goods; those registering to purchase the goods but not taking part in the draw will lose their right to purchase the goods. A minutes shall be made for the draw according to form No. 04-BBBT attached to this Circular, and signed by the Council’s chairperson and the representative of the person registering to purchase the goods. The Council shall take responsibility for the publicity and transparency of draws to choose organizations or persons eligible to purchase the goods;

b/ A contract on purchase and sale of backlogged goods shall be made according to form No. 05-HDBTT attached to this Circular;

c/ The goods purchaser shall pay for the goods within 3 working days after signing a contract on purchase and sale of backlogged goods. Past this time limit, if he/she fails to pay for the goods, or 15 days have passed after the purchaser has paid for the goods but he/she fails to come to receive the goods or fails to bring the goods out of the area of customs operation without a plausible reason, the Council shall issue another notice of the sale of goods under Point a of this Clause for choosing another purchaser (in case the former purchaser is the sole person registering to purchase the goods), or hold a draw for choosing one among the remaining registering organizations and persons to purchase the goods (in case many persons register to purchase the goods upon the preceding sale of goods). The amount paid by the purchaser shall be managed in accordance with Chapter III of this Circular but shall not be refunded to the purchaser.

4. For goods to be auctioned:

a/ The reserve price for an auction is the price (inclusive of taxes and charges as prescribed) determined by the Council;

b/ The Council shall hire a professional auction organization to auction backlogged goods; if unable to hire such organization, the Council’s Chairperson shall invite a representative of the provincial-level Justice Department of the locality where backlogged goods are stored to join the Council for holding an auction for backlogged goods;

c/ The order and procedures for auctioning backlogged goods must comply with the law on property auction;

d/ The auction winner shall pay for the goods and bring them out of the area of customs supervision within 15 working days after signing a contract on purchase and sale of backlogged goods. Past this time limit, if he/she fails to pay for and come to receive the goods or fails to bring the goods out of the area of customs supervision without a plausible reason, the Council and hold another auction for the goods under Points a, b and c of this Clause. The deposit and paid amount (if any) shall be managed in accordance with Chapter III of this Circular but shall not be refunded to the purchaser.

5. The goods purchaser defined in Clause 3 or 4 of this Article shall pay for the goods to the Council and is not required to carry out import procedures or pay import-related taxes and charges.

6. When the purchaser defined in Clause 3 or 4 of this Article has paid for and brought the goods out of the area of customs supervision, the Council shall provide him/her with the following documents:

a/ A receipt of sale of assets confiscated into the state fund, made according to form No. 01/TSSQ-3L04 attached to the Minister of Finance’s Decision No. 12/2004/QD-BTC of January 9, 2004: one original;

b/ A contract on purchase and sale of backlogged goods (in case goods are sold) or a contract on asset auction (in case assets are auctioned): one original;

c/ An ex-warehouse slip of the unit assigned to store and preserve the goods: one original.

Chapter III

FINANCIAL MANAGEMENT

Article 16. Management of proceeds from the handling of backlogged goods

1. Proceeds from the handling of backlogged goods include:

a/ Proceeds from the sale of backlogged goods;

b/ Deposits and amounts paid by purchasers who fail to come to receive the goods or fail to bring the goods out of areas of customs operation.

2. All proceeds from the sale of backlogged goods (except backlogged goods at airports as prescribed in Clause 3 of this Article) shall be remitted into the Ministry of Finance’s custody account opened at the State Treasury. The Minister of Finance shall authorize the director of the Customs Department concerned to act as the account holder.

At the end of a budgetary year, the proceeds from the sale of backlogged goods shown in the custody account shall, after subtracting the expenses specified in Article 17 of this Circular, be remitted into the central budget.

3. For proceeds from the handling of backlogged goods at airports:

The proceeds from the sale of backlogged goods at airports shall be remitted into the Ministry of Finance’s custody account opened at the State Treasury. The Minister of Finance shall authorize the director of the Customs Department concerned to act as the account holder.

After subtracting the expenses specified in Article 17 of this Circular, the remainder (if any) of the proceeds from the sale of backlogged goods shall be refunded to eligible persons who shall pay taxes (if any) in accordance with law. Past 180 days after the date of sale of backlogged goods, if eligible persons fail to come to receive the remainder of the proceeds, the director of the Customs Department concerned shall decide to establish state ownership over the goods in accordance with Article 13 of this Circular and remit such remainder into the central budget.

Article 17. Expense items

1. Expense for inspection, verification, inventory and classification of goods.

2. Expense for assessment and valuation of goods.

3. Expense for Customs Branches and Councils for handling backlogged goods to publish information on backlogged goods.

4. Expense for stationery, printing and photocopying.

5. Auction charge (in case of hiring professional auction organizations).

6. Expense for loading/unloading, lifting/lowering, carrying and inventorying/counting goods, and bonded warehouse services (if any).

7. Expenses for preservation of backlogged goods, including the expense for storing goods at ports, warehouses or storing yards or containers; expense for containers of frozen goods; and other expenses (if any) related to goods preservation from the time a decision to establish state ownership over the goods is issued.

The goods owner or carrier shall pay all expenses for preservation of backlogged goods arising before the date the director of the Customs Department concerned issues a decision to establish state ownership over the goods; in case it is impossible to identify the goods owner, the goods owner abandons the goods, or past one year after the date of finishing the goods handling but the goods owner or carrier fails to pay such expenses, the backlogged goods-managing enterprise may account such expenses as its expenses.

8. Allowance for members of the Council for handling backlogged goods and assisting team and persons mobilized to participate in handling backlogged goods (inventorying, classifying, assessing, valuating, making plans for and organizing the handling of, backlogged goods, and other relevant jobs).

9. Expense for hiring experts in relevant fields (if any).

10. Expense for goods destruction (including the expense related to environmental treatment upon destruction).

11. Other expenses (if any) related to the handling of backlogged goods.

Article 18. Expense levels

1. For expense items for which norms, criteria and unit prices have been set by competent state agencies, the current regulations shall apply.

2. The allowance for members of the Council for handling backlogged goods and assisting team and persons mobilized to participate in handling backlogged goods must not exceed VND 100,000/day/person. Payment shall be made for the actual number of days they perform the jobs assigned by the Council.

3. The expense for printing and photocopying, stationery, fuel and allowances for related management divisions shall be calculated on a case- by-case basis to meet actual needs.

4. For the expense items specified in Article 17 of this Circular but not specified in Clauses 1, 2 and 3 of this Article, the director of the Customs Department concerned shall decide to pay them at actual levels and under contracts with service providers and experts (if any), and funds for handling backlogged goods, and take responsibility for his/her decisions.

Article 19. Funding sources

1. Expenses shall be paid from the source of proceeds from the sale of backlogged goods already remitted into the custody account opened at the State Treasury.

2. In case the amount from the sale of backlogged goods upon a time of handling backlogged goods is insufficient for paying the expenses, while there is a balance of the previous times of handling backlogged goods in the custody account, such balance may be used to pay the expenses; if such balance is still insufficient, a request for support from the central budget shall be made under current regulations.

3. In case funding sources for payment of expenses are not yet available, the Council for handling backlogged goods shall advance money from the custody account or cost estimate for regular expenditures of the Customs Department concerned or backlogged goods-managing enterprise for such payment. The advanced amount shall be refunded from the funding sources specified in Clause 1 or 2 of this Article.

4. For goods temporarily imported for re-export, transferred from/to border gate or consigned in bonded warehouses for which deposits are required under regulations, the payment of expenses must comply with the guidance of the Ministry of Industry and Trade and the Ministry of Finance.

Chapter IV

IMPLEMENTATION PROVISIONS

Article 20. Transitional provisions

1. Backlogged goods arising before the effective date of this Circular for which competent agencies have approved handling plans shall continue to be handled in accordance with regulations effective before the effective date of this Circular.

2. Backlogged goods arising before the effective date of this Circular for which no handling plans been approved yet shall be handled in accordance with this Circular. In case competent agencies have carried out procedures for notification, inventory and classification of backlogged goods under regulations before the effective date of this Circular, subsequent steps shall be taken in accordance with this Circular.

Article 21. Effect

1. This Circular takes effect on February 5, 2015.

2. To annul the Ministry of Finance’s Circular No. 15/2014/TT-BTC of January 27, 2014, guiding the handling of backlogged goods within areas of customs supervision.

3. Any problems arising in the course of implementation of this Circular should be promptly reported to the Ministry of Finance for coordinated settlement.-

 

 

FOR THE MINISTER OF FINANCE
DEPUTY MINISTER




Nguyen Huu Chi

* All forms attached to this Circular are not translated.

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Lược đồ Circular No. 203/2014/TT-BTC handling of backlogged goods within areas of customs operation


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          Circular No. 203/2014/TT-BTC handling of backlogged goods within areas of customs operation
          Loại văn bảnThông tư
          Số hiệu203/2014/TT-BTC
          Cơ quan ban hànhBộ Tài chính
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