THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No: 36/2003/TT-BTC
Hanoi, April 17, 2003
 CIRCULAR
GUIDING THE HANDLING OF GOODS LEFT IN BONDED WAREHOUSES
Pursuant to the Government's Decree No. 101/2001/ND-CP of December 31, 2001 detailing the implementation of a number of articles of the Customs Law regarding customs procedures, customs inspection and supervision regime The Ministry of Finance hereby guides the handling of goods left in bonded warehouses as follows:
I. SCOPE AND SUBJECTS OF APPLICATION:
This Circular guides the handling of goods left in bonded warehouses, prescribed in the Government's Decree No. 101/2001/ND-CP of December 31, 2001 detailing the implementation of a number of articles of the Customs Law regarding customs procedures, customs inspection and supervision regime. Goods left in bonded warehouses, which are handled under this Circular's guidance, include:
1. Goods, which are still left in the bonded warehouses, if past 90 days as from the dates the bonded warehouse-leasing contracts have expired, the bonded warehouse owners have notified such to and requested the goods owners to extend the bonded warehouse-leasing contracts, but the latter neither sign the extended contracts nor take goods out of the bonded warehouses.
2. Goods, which are not taken out of the warehouses by their owners, if past 90 days as from the dates the bonded warehouse-leasing extension contracts have expired, the bonded warehouse owners have notified the goods owners of such expiry but the latter failed to take the goods out of the bonded warehouses.