THE MINISTRY OF FINANCE
Circular No. 15/2014/TT-BTC dated January 27, 2014 of the Ministry of Finance guiding to process goods left in the area of customs supervision
Pursuant to the Civil Code dated June 14, 2005;
Pursuant to the Customs Law dated June 29, 2001 and the Customs Law (amended) dated June 14, 2005;
Pursuant to Vietnam Maritime Code dated June 14, 2005;
Pursuant to the Law on Civil Aviation dated June 29, 2006;
Pursuant to the Postal Law dated June 17, 2010;
Pursuant to the Commercial Law dated June 14, 2005;
Pursuant to Decree No. 154/2005/ND-CP dated December 15, 2005 of the Government detailing a number of articles of the Customs Law regarding the customs procedures, inspection and supervision;
Pursuant to Decree No. 36/2012/ND-CP dated April 18, 2012 of the Government defining the functions, tasks, powers and organizational structures of ministries and ministerial-level agencies;
Pursuant to Decree No. 215/2013/ND-CP December 23, 2013 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
public asset At the proposal of Department of management;
The Minister of Finance issues the Circular guiding the processing of goods left in the area of customs supervisions.
Chapter I
GENERAL REGULATION
Article 1. Scope of adjustment
1. This Circular guides the processing of products subject to customs monitoring that are abandoned, lost, confused or exceed the time limit for customs declaration (hereafter referred to as the goods left) in customs monitoring area, including:
a) Goods left at seaport, inland water port receiving foreign water means, inland container depot (ICD), container freight station (CFS) (hereafter referred to as goods left at seaport);
b) Goods left at airport;
c) Goods left at bonded warehouse;
d) Goods left in customs monitoring area of postal service provider;
2. This Circular is not amended in the following cases:
a) Goods left outside the area of customs supervision or left in the area of customs supervision but not subject to customs monitoring;
b) Goods left subject to confiscation and expropriation for state funds under administrative procedures or criminal remedy;
c) Goods stored at Vietnamese seaport by the carrier shall be processed under Decree No. 46/2006/ND-CP dated May 16, 2006 of the Government;
3. The processing of goods left as the ones temporarily imported for re-exported, transferred through border gate or stored at bonded warehouse must be deposited as prescribed. In addition to compliance with the provisions in this Circular, it is required to comply with guidance of the Ministry of Industry and Trade and the Ministry of Finance on the management and use of trader’s deposit amount;
Article 2. Application subjects
1. Customs authorities at all levels;
2. Warehouse and open storage business;
3. Carriers, carrier agents, forwarding companies, authorized representatives of carriers, forwarding companies (hereinafter collectively referred to as the carrier);
4. Bonded warehouse owner;
5. Postal service provider;
6. Goods owner as sender or receiver named in the Bill of Lading;
7. Other persons related to the processing of goods left in the area of customs supervision;
Article 3. Principles to manage and process the goods left in the area of customs supervision
1. The processing of goods left in the area of customs supervision must comply with the time, order and procedures specified in this Circular;
2. The processing of goods left must be timely, open, transparent and in accordance with regulations;
