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

 

[1] Công Báo Nos 147-148 (23/1/2015)