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MINISTRY
OF FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. :
15/2014/TT-BTC
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Hanoi, January
27, 2014
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CIRCULAR
GUIDANCE ON HANDLING OF GOODS LEFT IN THE CUSTOMS MONITORING
AREA
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;
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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;
At
the proposal of Department of public asset management;
The Minister of Finance issues the Circular
guiding the handling of goods left in the customs monitoring areas.
Chapter I
GENERAL REGULATION
Article 1. Scope of
adjustment
1. This Circular guides the handling 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);
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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 customs monitoring
area or left in the customs monitoring area 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 handled under Decree No. 46/2006/ND-CP dated May 16, 2006 of
the Government;
3. The handling 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. Subjects of
application
1. Customs authorities at all levels;
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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 handling of
goods left in the customs monitoring area;
Article 3. Principles to
manage and handle the goods left in the customs monitoring area
1. The handling of goods left in the customs
monitoring area must comply with the time, order and procedures specified in
this Circular;
2. The handling of goods left must be timely,
open, transparent and in accordance with regulations;
Chapter II
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Section 1. HANDLING OF GOODS
LEFT AT SEAPORT
Article 4. Scope of goods
left at seaport
1. Abandoned goods including the goods whose
owner has informed in writing of the abandonment or has not come to get them or
replied after the competent authorities has notified as prescribed; the goods
kept in Vietnam and abandoned at seaport by the carrier who has submitted his/her
written abandonment of lien;
2. Goods lost without their receivers including:
the goods having receiving address in Vietnam, lost in other countries and
brought back to Vietnam; the goods sent to other countries but lost in Vietnam;
the goods sent to the wrong receivers in Vietnam;
3. Goods is beyond the time limit for customs
declaration and is publicly announced under the provisions in Article 6 of this
Circular;
4. Goods are collected by the warehouse and open
storage business during the loading and unloading without receiver;
5. Goods imported outside the Bill of lading and
manifest without receiver;
Article 5. Monitoring,
classification, storage and preservation of goods left in stock
1. Responsibility of warehouse and open storage
business:
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b) Informing the goods owner or the carrier
under the provisions of Clause 2, Article 6 of this Circular;
c) Quarterly informing the managing customs
sub-Department (hereafter referred to as customs sub-Department) of the goods
left or no later than the 15th date of the first month of subsequent
quarter. The scope of goods left notified to the customs sub-Department
includes:
c.1) The goods whose owner has informed in
writing of the abandonment; the goods kept in Vietnam and abandoned at seaport
by the carrier who has submitted his/her written abandonment of lien;
c.2) The goods are lost and other goods are kept
at border gate area without receivers after 90 days from the date the goods
arrive at the unloading gate;
c.3) The goods are collected by the warehouse
and open storage business during the loading and unloading process of without
receiver after having performed the notification procedures under the
provisions in Clause 2, Article 6 of this Circular;
c.4) The goods are imported outside the Bill of
Lading and manifest without receiver in the period;
In case where the time limit for periodic report
has not come yet but the warehouse and open storage has detected that the goods
eligible for identification as the goods left in stock are perishable goods,
frozen goods, hazardous and toxic chemicals and the goods whose expiry date is
less than 60 days. The warehouse and open storage business is responsible for
notifying the Customs Sub-Department within 02 working days from the date of
detection.
d) Providing information related to the batch of
goods left in stock upon the requirement of customs authority;
dd) Arranging place of warehouse and open
storage to ensure the satisfaction of customs monitoring conditions for storage
and preservation of goods left in stock during the time of awaiting the
handling;
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a) Within 05 working days, from the 91st
day when the goods arrive at the unloading gate without any receiver, the
carrier shall notify the Customs Sub-Department of unloading border gate of the
list of Bill of lading exceeding 90 days, from the date the goods arrive at the
unloading border gate without any receiver under the Form 01/HHTD-CB issued
together with this Circular and with documents notifying the goods have arrived
at the border gate;
b) Providing information related to the batch of
goods left in stock upon the requirement of customs authorities;
3. Responsibility of customs Sub-Department:
a) Based on the notification of the warehouse
and open storage business and the carrier, the customs Sub-Department shall
inspect and verify the goods left in stock under the pprovisions in Article 6
of this Circular;
b) Conducting the notification procedures under
the provisions in Article 6 of this Circular;
Article 6. Notification
procedures
1. For the goods left in stock stipulated in
Clause 2 and 3, Article 4 of this Circular;
a) Within 05 working days, from the date of
receiving the notification of warehouse and open storage business of the goods
left in stock, the customs Sub-Department shall give information about the
goods left as follows:
- Publishing on customs newspaper for 03
consecutive issues;
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- Publicly posting at the Customs Department and
Customs Sub-Department;
b) The time limit for notification to the
receiver is 180 days from the date of first notification. In case where the
time limit under the Customs Law (amended) has changed, the time limit for
notification is done under the provisions of the Customs Law (amended);
For perishable goods, frozen goods, hazardous
and toxic chemicals and the goods whose expiry date is less than 60 days, the
time limit for notification to the receiver is 30 days, from the date of first
notification;
2. For the goods that are collected during the
loading and unloading process and kept by the warehouse and open storage
business without any receiver;
a) Within 15 days, from the date the goods
arrive at the unloading border gate, the warehouse and open storage business
shall notify in writing the goods owner (the receiver names on the Bill of
Lading)/ the carrier for receiving under the Form No. 03/TB-KB issued together
with this Circular. If exceeding 15 days, from the date of first notification
but without receiver, the warehouse and open storage business shall notify for
the second time in writing the goods owners/carrier. The notification is sent
by registered mail through the recorded delivery. The time limit for the goods
owner/carrier to come and receive the goods is 30 days, from the date of first
notification;
b) In case of failing to identify the goods
owner/carrier, the warehouse and open storage business shall not notify as
stipulated at Point a of this Clause;
3. Within the time limit for receipt of goods as
notified, if the goods owner/carrier comes to receive the goods, he/she may go
through the import procedures and pay fines due to the slow customs procedures
as prescribed by law on sanctions administrative violations in the customs area
and the costs incurred due to the delay in receipt of goods. Where the
registration of declaration is made at other customs Sub-Department, this
customs Sub-Department must give a written notice to the customs Sub-Department
managing the goods left for monitoring and performing the next procedures.
4. In case of exceeding the time limit for
receiving goods under notification as stipulated in Clause 1 and 2 of this
Article without any receiver, the customs Sub-Department shall report to the
Head of customs Department for handling under the guidance in Article 7 of this
Circular;
5. Cases where the notification is not required:
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b) The customs authorities have identified that
the goods are in the list of goods banned from export, import, temporary export
or import under the provisions in Clause 6 of this Article;
6. For the batches of goods left at seaport have
signs of violation of law, within 15 days, from the date of receipt of the
warehouse and open storage business, the customs Sub-Department shall inspect,
verify and determine the actual goods. If after the inspection, verification,
the goods are detected to be in the list banned from export, import, temporary
export or import, the customs Sub-Department shall handle as prescribed by law
without notification as stipulated in this Article. If after the inspection and
verification, the goods are not in the list banned from export, import,
temporary export or import, the customs Sub-Department shall seal the goods and
assign them to the warehouse and open storage business for preservation during
the time of notification procedures as prescribed in this Article;
The warehouse and open storage business and the
carrier are responsible for introducing the goods left to the customs
authorities for inspection and verification as prescribed;
Article 7. Handling Council
of goods left at seaport
1. Within 05 working days, from the date of
expiry of time limit for coming to receive the goods under notification as
stipulated in Article 6 of this Circular or from the date the goods
owner/carrier has abandoned them in writing. The customs Sub-Department has the
goods left shall report to the Director of Customs Department to decide upon
the establishment of handling Council of goods left at seaport (hereafter
referred to as Council);
Within 05 working days, from the date of
receiving the report from the customs Sub-Department, the Director of Customs
Department shall decide upon the establishment of Council under the Form No.
01/QD-HD issued together with this Circular;
2. The Council consists of:
a) Chairman of Council: Leader of Customs
Department;
b) Members:
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- Leader of professional division of Customs
Department;
- Representative of Service of Finance of
provinces and centrally-affiliated cities where there are the goods left;
- Representatives of warehouse and open storage business;
- Carrier’s representative (if needed);
- Representative of specialized management
organs (if needed);
In case of necessity, the Chairman of Council
shall invite the representative of Ministry of Finance (Department of public asset management, General
Department of Customs) to participate in the Council in order to settle complex
issues;
3. Based on the quantity and nature of goods
left and handling tasks, the customs Sub-Department shall request Director of
Customs Department to decide upon the number and composition of Council. The
Council has the right to use the seal of Customs Department to implement its
tasks and is dissolved by itself after completion of tasks;
4. Based on the actual situation of goods left
at the customs monitoring area managed by the unit, the Director of Customs
Department may establish the standing Council to handle the goods left
annually;
5. During the implementation of tasks, the
Council is permitted:
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b) Hire the functional organizations and
individuals to perform the inspection, valuation, disposal or auction of goods
left;
c) Hire experts in specialized areas;
6. Chairman of handling Council of goods left
shall:
a) Assign tasks to the member Council;
b) Decide to establish professional divisions to
assist the Council;
c) Decide the plan and the time to handle the
goods left;
d) Manage the Council meetings;
dd) The Council’s representative sign contract
to hire the organizations and individuals to provide services during the
handling of goods left; sign goods sale contract with the asset buyer;
e) Prepare the estimate for the handling of
goods left under the provisions in this Circular;
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a) The Council works on the principle of
collective. The meetings of the Council shall be convened by the Chairman and
there must be at least 2/3 of the total number of Council members attend the
meetings;
b) The Council shall discuss and vote on the
price and the plan for handling of goods left. The decision on price and plan
must be approved by more than half of Council members. In case of equal voting,
the Chairman shall decide by casting his/her vote;
c) The Council must record the counting,
classification, valuation and propose the plan for handling of goods left;
d) The main contents of record include: Full
name of persons handling the goods left; time and place; result of counting,
classification and valuation of goods left; opinions of Council members and the
persons participating in the meetings on the price and plan for handling of
goods left; result of voting; time and place of completion of counting,
classification and valuation of goods left; signature of Council members;
Article 8. Counting,
classification and valuation of goods left
Within 15 days, from the date of establishment
(or 15 days from the date of receipt of report and proposal for handling of
goods left in stock from the customs Sub-Department to the Customs Departments
establishing the standing Council). The Council shall perform the following
tasks:
1. Opening the goods seal or container seal (if
any);
2. Counting and classifying the goods left in
stock;
3. Valuating the goods left in stock;
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5. Delivering the goods left in stock to the
warehouse and open storage business for handling;
Article 9. Establishing the
state ownership
1. Within 05 working days, after the completion
of counting, classification and valuation under the provisions in Article 8 of
this Circular, the Council shall prepare dossier and report to the Director of
Customs Department to establish the state ownership for the goods left under
the Form No. 02/QD-XL issued together with this Circular and the plan for
handling of goods left under the provisions in Article 10 of this Circular.
The requesting dossier includes:
a) Written request for establishment of state
ownership: 01 original;
b) Detailed list of goods left in stock: 01
original;
c) Written request for notification sent to
Customs newspaper, customs web portal and webpage on state assets concerning
the batch of goods or the notification of warehouse and open storage business
to the goods owner/carrier: 01 copy of each request or notification;
d) Written notification of abandonment of goods
or documents evidencing the abandonment of goods of the goods owner or the
carrier (if any): 01 original;
The copies must be certified and sealed by the
Council Chairman;
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Article 10. Preparing and
approving the plan for handling of goods left in stock
1. Within 05 working days, from the date of
completion of counting, classification and valuation under the provisions in
Article 8 of this Circular, the Council shall make a plan for handling of goods
left in stock in the forms specified in Clause 2 of this Article and submit it
to the Director of Customs Department;
2. Form of handling of goods left in stock:
a) Transferring them to the specialized state
management authorities to manage and handle goods of cultural and historical
value, national treasures, antiques, rare and precious forestry goods, weapons,
supporting tools and other assets related to national defense and security;
b) Transferring them to the state organs, public
non-business units, people’s armed forces, political organizations,
social-political organizations for management and use of usable goods which are
means of transportation, machinery, equipment and working facilities and
laboratory equipment under the standards, norms and regulations stipulated by
the competent state organs;
c) Destroying the goods which are of no longer
usable value (decayed, broken, damaged, deteriorated, expired or quality not
assured for use causing harm to human, animal and plant health) or subject to
destruction under regulations of Vietnam’s law. In special cases, the handling
is done in other forms to ensure thrift and efficiency, the Customs Department
shall report it to the General Department of Customs to coordinate with the Department of public asset management for
submission to the Minister of Finance for consideration and decision;
d) Directly selling (not through auction) in the
following cases:
- Food which is fresh and prone to rancidity,
difficult to preserve and the goods which are flammable (gasoline, gas oil,
liquefied petroleum gas and other flammable substances);
- Processed food but its expiry date is less
than 30 days;
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- Other types of goods if not handled
immediately will be damaged or expired;
- The goods is valued less than 50 million
dong/batch according to the Council’s valuation;
dd) Auctioning the goods which are not within
the scope specified at Point a, c and d of this Clause and the assets specified
at Point b of this Clause but not processed in the form of transfer.
3. Within 05 working days, from the date the
handling Council has submitted the plan for handling of goods left, the
Director of Customs Department shall decide the plan for handling of goods left
under the Form No. 03/QD-PA issued together with this Circular under the
authority or report to the General Department of Customs in order to coordinate
with the Department of public asset managementfor submission to the Minister of
Finance for decision in case of transfer as stipulated at Point a and b, Clause
2 of this Article;
4. For the goods which are required with the
state’s special management, the Customs Department shall report to the General
Department of Customs to coordinate with the Department of public asset
management to report to the Ministry of Finance for submission to the Prime
Minister for consideration and decision on form of handling. Based on the Prime
Minister’s decision, the Prime Minister shall conduct the handling as
prescribed;
Article 11. Handling of
goods left in stock
Within 45 days, from the date the competent
authorities have decided the plan for handling of goods left in stock, the Council
must finish the handling in accordance with the following regulations:
1. For the goods subject to destruction:
a) The Council shall carry out the destruction
or hire functional organizations to carry out the destruction which must be
recorded;
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b) Form of destruction:
Depending on the nature and characteristics of
goods and materials and environmentalsanitation requirement, the destruction is
done in the forms as follows:
- Use of chemicals;
- Use mechanical methods;
- Burning;
- Burial;
- Other forms as prescribed by law;
c) For the goods whose destruction affect the
environment must be approved and guided by the local environmental management
organs before destruction;
2. For the goods transferred to the specialized
management organs for management, handling or transferred to organs,
organizations or units for management or use, the Council shall hand over the
assets to the receiving unit under the decision of the competent authorities.
The handover and receipt of assets are recorded. The main contents of record
include: participants of delivery, name, type, quantity and condition, value of
assets transferred (if any) and relevant contents;
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3. For the goods to be directly sold (not
through auction):
On the basis of the value of goods determined,
the Council shall publish the information on the sale of goods at the head
office of customs Sub-Department and customs Department within 03 days. In case
where there are a lot of organizations and individuals registering their
purchase, the Council shall hold the casting lots among organizations and
individuals to identify the purchaser. The casting of lots is done by the
Council in the presence of the persons registering the purchase of goods; the
registering persons failing to attend the casting lots shall lose their right
to purchase the goods. The casting lots to identify the goods purchaser must be
recorded with the signature of the Council Chairman and representative of
registering persons. The handling Council is responsible for the publicity and
transparency of the casting lots and selection of goods purchaser;
The sale of goods must be made into Contract of
sale of goods left. The main contents of Contract include: grounds for sale,
time and place of sale, seller, type, quantity, condition of goods at the time
of sale, unit price, payment value, purchaser and other relevant contents;
4. For the goods to be auctioned:
a) The starting price for the auction is the one
determined by the handling Council (including taxes and fees as prescribed);
b) The Council shall hire a professional
auctioning organization to carry out the auction of goods left. In case of
failing to hire a professional auctioning organization, the Council Chairman
shall invite the representatives of Service of Justice of provinces and
centrally-affiliated cities having the goods left to participate in the Council
to hold the auction of goods left;
c) Order and procedures for auction of goods
left shall comply with regulations of law on auction of assets;
5. The persons who are successful in purchasing
the goods specified in Clause 3 and 4 of this Article shall make the payment of
purchase of goods to the Council without import procedures and taxes and fees
related to the import;
6. In case of direct sale, the purchaser shall
make payment within 03 working days, from the date of contract signing. After
this time limit, if the purchaser does not make payment or after 15 days, from
the date of payment made but the purchaser does not come to receive the goods
or does not bring his/her goods out of the customs monitoring area without
plausible reasons, the Council shall re-announce the sale of goods as
stipulated in Clause 3 of this Article in order to choose the goods purchasers
(in case where the purchaser does not make payment and is the unique purchaser)
or hold the casting lots among the remaining registering organizations and
individuals to choose the next purchaser (in case of first sale with a lot of
persons registering to purchase the goods). The amount of money paid by the
purchaser shall be managed under the provisions in Chapter III of this Circular
and not be refunded to the purchaser;
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7. After the purchaser of goods left as
stipulated in Clause 3 and 4 of this Article has made payment and brought the
goods out of the customs area, the Council shall provide documents for the
purchaser, including:
a) Invoice of selling assets confiscated and
expropriated for the state fund under the Form No. 01/TSSQ-3L04 issued
together with Decision No. 12/2004/QD-BTC dated January 09, 2004 of the
Minister of Finance: 01 original;
b) Contract of sale of goods left (in case of
direct sale) or contract of sale of auctioned assets (in case of auction): 01
original;
c) Issue voucher of the warehouse and open
storage business: 01 original;
Section 2. HANDLING OF GOODS
LEFT AT AIRPORT
Article 12. Scope of goods
left at airport
1. Abandoned goods are the ones whose owner has
informed in writing of the abandonment or does not come to receive them or not
reply after being notified by the warehouse and open storage business at the
airport;
2. Goods lost without receiver, including: the
goods having the receiving address in Vietnam, being lost in other countries
and then brought back to Vietnam; sent to other countries but lost in Vietnam;
sent to the wrong receiver in Vietnam;
3. Hand luggage or objects forgotten by air
passengers at airport terminals, check-in counter, boarding lounge or on the
plane without receiver.
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5. Goods imported outside the Bill of lading and
manifest without receiver;
Article 13. Annoucement of
goods left at airport
1. Within 05 days, from the date of detection of
goods left, the warehouse and open storage business at airport shall notify in
writing the goods owner to receive them or make a list at airport in case of
failing to identify the owner of the goods. In case of form of notification,
exceeding 15 days, from the date of first notification without receiver, the
warehouse and open storage business shall notify in writing the goods owner for
the second time. The notification is sent by registered mail through the
recorded delivery. The time limit for the goods owner to come and receive the
goods is 60 days, from the date of first notification or listing;
2. Quarterly, no later than the 15th
date of the first month of subsequent quarter, the warehouse and open storage
business shall notify the customs Sub-Department of the situation of goods left
at airport under the Form No. 02/HHTD-HK issued together with this Circular and
prepare documents to request the handling of goods left for submission to the
customs Sub-Department under the provisions of Article 14 of this Circular;
3. Scope of goods left notified the customs
Sub-Department includes:
a) The goods whose owner has informed in writing
of the abandonment;
b) The goods are lost without receiver after 60
days, from the date of notification;
c) Hand luggage or objects forgotten by air
passengers at airport terminals, check-in counter, boarding lounge or on the
plane without receiver after 30 days, from the date of notification;
d) The goods are collected by the warehouse and
open storage business during the loading and unloading process of without
receiver after having performed the listing or notification procedures under
the provisions in Clause 1 of this Article;
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4. In case where the time limit for periodic
report has not come yet but the warehouse and open storage has detected that
the goods eligible for identification as the goods left in stock are perishable
goods, frozen goods, hazardous and toxic chemicals and the goods whose expiry
date is less than 60 days. The warehouse and open storage business is
responsible for preparing dossier within 02 working days, from the date of
detection, for submission to the customs Sub-Department.
Article 14. Dossier to
request the handling of goods left at airport
1. The dossier to request the handling of goods
left at airport is made into two (02) sets; one (01) set is sent to the customs
Sub-Department, one (01) set is kept at the warehouse and open storage
business;
2. The dossier includes:
a) Written request for handling of goods left in
stock from the warehouse and open storage business: 01 original;
b) Notifications sent from the warehouse and
open storage business to the goods owner (if any) or notification posted at
airport: 01 copy
c) Written abandonment of goods of the goods
owner (if any): 01 copy;
d) List of quantity, type and specifications of
goods left: 01 original;
dd) Other dossier and documents related to the
goods left in stock: 01 copy;
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Article 15. Handling
Council of goods left at airport
1. The handling Council of goods left at airport
(hereafter referred to as the Council) consists of:
a) Council Chairman: Leader of Customs
Department;
b) Members:
- Leader of Customs Sub-Department;
- Leader of professional division of Customs
Department;
- Representative of Service of Finance of
provinces and centrally-affiliated cities where there are the goods left;
- Representatives of warehouse and open storage
business;
- Carrier’s representative (if needed);
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In case of necessity, the Chairman of Council
shall invite the representative of Ministry of Finance (Department of public asset management, General
Department of Customs) to participate in the Council in order to settle complex
issues;
2. The establishment, operation principles of
Council and responsibility of Council Chairman shall comply with the provisions
in Clauses 1, 3, 4, 5, 6 and 7 and Article 7 of this Circular;
Article 16. Handling of
goods left at airport
1. The counting, classification, valuation,
preparation and approval for plan for handling and implementation of handling
of goods left at airport shall comply with the provisions in Articles 8, 10 and
11 of this Circular;
2. When selling the goods left at airport, after
the purchaser has paid and brought the goods out of the customs monitoring
area, the Council shall provide documents for the purchaser, including:
a) Invoice of selling assets confiscated and
expropriated for the state fund under the Form No. 01/TSSQ-3L04 issued together
with Decision No. 12/2004/QD-BTC dated January 09, 2004 of the Minister of
Finance: 01 original;
b) Contract of sale of goods left (in case of
direct sale) or contract of sale of auctioned assets (in case of auction): 01
original;
c) Issue voucher of the warehouse and open
storage business: 01 original;
3. The persons who are successful in purchasing
the goods left at airport shall not have to go through the import procedures
and pay taxes and fees related to the import;
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1. Within 05 working days, from the date of
expiry for the goods owner to come and receive the remaining amount of money
from the handling of goods left (180 days) without receiver, the Director of
Customs Department shall decide the establishment of state ownership for the
goods left under the Form No. 02/QD-XL issued together with this Circular;
2. The amount of money from the sale of goods
left established with the state ownership is managed and used under the
provisions of Article 30 of this Circular;
Section 3. HANDLING OF GOODS
LEFT IN BONDED WAREHOUSE
Article 18. Scope of goods
left in bonded warehouse
1. The goods are left in bonded warehouse
exceeding the time limit of 90 days, from the expiry date of bonded warehouse
lease contract but the goods owner does not sign the contract renewal or bring
the goods out of the bonded warehouse;
2. The goods whose bonded warehouse lease
contract renewal is expired but the goods owner has not brought his/her goods
out of the bonded warehouse;
3. The goods are within the term of bonded
warehouse lease contract but the goods owner has sent a written abandonment of
goods to the bonded warehouse;
4. For the goods which are within the term of
bonded warehouse lease contract but the bonded warehouse owner detects those
goods are damaged causing environmental pollution or are expired, he/she shall
give a written notice to the goods owner for handling as prescribed and under
the bonded warehouse lease contract. In case of exceeding the time limit for
handling as notified but the goods owner has not carried out the handling,
those goods shall be handled under the provisions of this Section;
Article 19. Notification of
the goods stored in bonded warehouse
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2. Quarterly, no later than the 15th
date of the first month of the subsequent quarter, the bonded warehouse owner
shall report to the customs Sub-Department of the situation of goods left in
the bonded warehouse under the Form No. 04/HHTD-NQ issued together with
this Circular. In case of goods left in stock as stipulated in Article 18 of
this Circular, the bonded warehouse owner shall prepare dossier to request the handling
of goods left in bonded warehouse for submission to the customs Sub-Department
for handling;
In case where the time limit for periodic report
has not come yet but the bonded warehouse owner has detected that the goods
eligible for identification as the goods left in stock are perishable goods,
frozen goods, hazardous and toxic chemicals and the goods whose expiry date is
less than 60 days, the bonded warehouse owner shall prepare dossier within 02
working days from the date of detection for submission to the customs
Sub-Department managing the bonded warehouse;
Article 20. Dossier to
request the handling of goods left in bonded warehouse
1. The dossier to request the handling of goods left
in bonded warehouse is made into two (02) sets; one (01) set is sent to the
customs Sub-Department managing the bonded warehouse and one (01) set is kept
at the bonded warehouse;
2. The dossier to request the handling of goods
left in bonded warehouse includes:
a) Written request for handling of goods left in
bonded warehouse from the bonded warehouse owner is sent to the customs
Sub-Department managing the bonded warehouse: 01 original;
b) Bonded warehouse lease contract and contract
renewal (if any): 01 copy;
c) Notifications sent from the bonded warehouse
owner to the goods owner (if any): 01 copy;
d) Goods owner’s written abandonment of goods
left in bonded warehouse (if any): 01 copy;
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e) Other dossier and documents related to the
goods left in stock in bonded warehouse: 01 copy;
The copies must be signed for certification and
affixed with seal of bonded warehouse owner
Article 21. Handling
Council of goods left in bonded warehouse
1. The handling Council of goods left in bonded
warehouse consists of:
a) Council Chairman: Leader of Customs
Department;
b) Members:
- Leader of customs Sub-Department;
- Leader of professional division of Customs
Department;
- Bonded warehouse owner or his/her authorized
person;
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- Representative of units concerned (if needed);
In case of necessity, the Chairman of Council
shall invite the representative of Ministry of Finance (Department of public asset management, General
Department of Customs) to participate in the Council in order to settle complex
issues;
2. The establishment, operation principles of
Council and responsibility of Council Chairman shall comply with the provisions
in Clauses 1, 3, 4, 5, 6 and 7 and Article 7 of this Circular;
Article 22. Establishing
the state ownership for the goods left in bonded warehouse
1. Within 05 working days, from the date of
completion of counting, classification, the Council shall prepare a report
attached to dossier specified in Clause 2, Article 20 of this Circular for
submission to the Director of Customs Department for decision on the state
ownership for the goods left in stock;
2. Within 05 working days, from the date of
fully receiving dossier specified in Clause 1 of this Article, the Director of
Customs Department shall decide upon the establishment of state ownership under
the Form No. 02/QD-XL issued together with this Circular;
Article 23. Handling of
goods left in bonded warehouse
1. The counting, classification, valuation,
preparation and approval for plan for handling and implementation of handling
of goods left in bonded warehouse shall comply with the provisions in Articles
8, 10 and 11 of this Circular;
2. When selling the goods left in the bonded
warehouse, after the purchaser has paid and brought the goods out of the
customs monitoring area, the Council shall provide documents for the purchaser,
including:
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b) Contract of sale of goods left (in case of
direct sale) or contract of sale of auctioned assets (in case of auction): 01
original;
c) Issue voucher of the owner of bonded warehouse:
01 original;
3. The persons who are successful in purchasing
the goods left in bonded warehouse shall not have to go through the import
procedures and pay taxes and fees related to the import;
Section 4. HANDLING OF GOODS
LEFT AT POSTAL SERVICE PROVIDER IN CUSTOMS MONITORING AREA
Article 24. Scope of goods
left of postal service provider in customs monitoring area
1. The imported goods are sent through the
postal service provider but have not been gone through customs procedures but
the goods owner notifies in writing the abandonment or does not come to receive
them nor replies after having been notified by the postal service provider;
2. The goods are sent through the postal service
provider with their completion of export procedures but cannot be delivered to
the receiver and the goods owner notifies in writing the abandonment or does
not come to receive them nor replies after having been notified by the postal
service provider;
Article 25. Notification of
goods left at postal service provider
1. Within 05 days, from the date of detection of
goods left, the postal service provider shall notify in writing the goods owner
to receive. In case of exceeding 15 days, from the date of first notification
without receiver, the postal service provider shall notify in writing the goods
owner for the second time. The notification is sent by registered mail through
the recorded delivery. The time limit for the goods owner to come and receive
the goods is 90 days, from the date of first notification or listing;
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In case where the time limit for periodic report
has not come yet but the postal service provider has detected that the goods
eligible for identification as the goods left in stock are perishable goods,
frozen goods, hazardous and toxic chemicals and the goods whose expiry date is
less than 60 days. The postal service provider is responsible for notifying the
Customs Sub-Department within 02 working days from the date of detection.
Article 26. Dossier to
request the handling of goods left in stock
1. The dossier to request the handling of goods
left at the postal service provider is made into two (02) sets; one (01) set is
sent to the customs Sub-Department, one (01) set is kept at the postal service
provider;
2. Dossier to request the handling includes:
a) Written request for handling of goods left in
stock from the postal service provider sent to the customs Sub-Department: 01
original;
b) Notifications sent from the postal service
provider to the goods owner (if any): 01 copy;
c) Written abandonment of goods of the goods
owner (if any): 01 copy;
d) List of quantity, type and specifications of
goods left: 01 original;
dd) Other dossier and documents related to the
goods left in stock: 01 copy;
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Article 27. Handling
Council of goods left at the postal service provider
1. The handling Council of goods left at the
postal service provider (hereafter referred to as Council) consists of:
a) Council Chairman: Leader of Customs
Department;
b) Members:
- Leader of Customs Sub-Department;
- Leader of professional division of Customs
Department;
- Representative of Service of Finance of
provinces and cities where there are the goods left in stock;
- Representative of the postal service provider;
- Representative of specialized management organ
(if needed);
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2. The establishment, operation principles of
Council and responsibility of Council Chairman shall comply with the provisions
in Clauses 1, 3, 4, 5, 6 and 7 and Article 7 of this Circular;
Article 28. Establishing
the state ownership for the goods left at the postal service provider
1. Within 05 working days, from the date of
completion of counting, classification, the handling Council shall prepare a
report attached to dossier specified in Article 26 of this Circular for submission
to the Director of Custom Department for establishment of state ownership of
assets;
2. Within 05 working days, from the date of
fully receiving dossier specified in Clause 1 of this Article, the Director of
Custom Department shall make a decision on establishment of state ownership
under the Form No. 02/QD-XL issued together with this Circular;
Article 29. Handling of
goods left at the postal service provider
1. The counting, classification, valuation,
preparation and approval for plan for handling and implementation of handling
of goods left at the postal service provider shall comply with the provisions
in Articles 8, 10 and 11 of this Circular;
2. When selling the goods left at the postal
service provider, after the purchaser has paid and brought the goods out of the
customs monitoring area, the Council shall provide documents for the purchaser,
including:
a) Invoice of selling assets confiscated and
expropriated for the state fund under the Form No. 01/TSSQ-3L04 issued
together with Decision No. 12/2004/QD-BTC dated January 09, 2004 of the
Minister of Finance: 01 original;
b) Contract of sale of goods left in stock (in
case of direct sale) or contract of sale of auctioned assets (in case of
auction): 01 original;
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3. The persons who are successful in purchasing
the goods left at the postal service provider shall not have to go through the
import procedures and pay taxes and fees related to the import;
Chapter III
FINANCIAL MANAGEMENT
Article 30. of the proceeds
from the handling of goods left in stock
1. The proceeds from the handling of goods left
in stock include:
a) Proceeds from selling goods left in stock;
b) Deposit and amount of money the goods
purchaser has paid but he/she did not come to receive the goods or bring them
out of the customs monitoring area;
2. For the proceeds from the handling of goods
left at seaport, bonded warehouse and postal service provider:
All of the proceeds from the sale of goods left
at seaport, bonded warehouse and postal service provider established with the
state ownership are paid into the the Ministry of Finance’s imprest account
opened at the state treasury;
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3. For the proceeds from the handling of goods
left at airport:
The proceeds from the handling of goods left at
airport shall be paid into the Customs Department’s imprest account opened at
the state treasury;
After deducting the costs specified in Article
31 of this Circular, the remaining amount (if any) shall be returned to the
goods owner. When receiving the amount of money from the sale of goods left in
stock, the goods owner must pay taxes as prescribed by law (if any). Upon the
expiration of 180 days, from the date of sale of goods left in stock but the
goods owner has not come to receive the remaining amount of money, the Customs
Department shall report to the Director of Customs Department to make a
decision on establishment of state ownership of assets as stipulated in Article
17 of this Circular and pay the remaining amount of money into the central
budget;
Article 31. Contents of
expenditure
1. Expenditure for counting and classification
of goods;
2. Expenditure for inspection and valuation of
goods;
3. Expenditure for publishing information on
goods left in stock;
4. Expenditure for stationery, printing,
documentation photocopying;
5. Auction fee (in case of hiring professional
auctioning organizations);
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All of the costs of warehouse and open storage,
bonded warehouse before the date the Director of Customs Department makes a
decision on establishment of state ownership shall be paid by the goods owner;
in case where the goods owner abandons, denies or does not make payment, the
warehouse and open storage business, the bonded warehouse owner and the postal
service provider may record in the costs of businesses;
7. Expenditure for allowance to members of
handling Council and assistance Team during the handling of goods left in stock
(counting, classification, inspection, valuation, plan preparation and goods
sale);
8. Cost of goods transportation for the handling
of goods;
9. Cost of destruction of goods (including costs
related to the treatment of environment upon destruction);
Article 32. Rate of
expenditure
1. For expenditures with norm, standard and unit
price regulated by the competent state authorities, the current regulations
shall apply;
2. Expenditure for allowance to members of
handling Council and assistance Team during the handling of goods left in stock
at the rate not exceeding VND 100,000 / person / day. The payment date is the
actual number of days the members perform the tasks of handling Council and the
assistance Team.
3. Expenditure for printing, documentation
photocopying, stationery, gasoline, logistics services and other services for
the management apparatus is calculated according to the actual needs of each
particular case.
4. For the expenditures specified in Article 31
of this Circular not subject to the scope specified in Clauses 1, 2 and 3 of
this Article, the Director of Customs Department shall decide upon the
expenditure on the basis of actual costs incurred and contract with the
services provider (if any) and funding capacity for handling of goods left in
stock at the same time take responsibility for his/her decision;
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1. The source of fund for expenditure is used
from the proceeds of sale of goods left in stock paid into the imprest account
opened at the state treasury;
2. Where the proceeds from the sale of assets of
one time of handling are not sufficient for payment of costs but the balance of
previous handlings is still in the imprest account. The amount of money on the
imprest account may be used to support the payment of costs. If still insufficient,
request the support from the central budget under current regulation;
3. Where there is no source of fund for payment,
the Council shall advance funds from the imprest account and estimates of
recurrent expenditure budget of the Customs Department or the warehouse and
open storage business, the bonded warehouse owner and the postal service
provider for payment. The advanced amount is refunded from the source of funds
specified in Clause 2 of this Article;
4. For the goods temporarily for re-exported,
transferred through border gate or stored at bonded warehouse must be deposited
as prescribed, the payment of expenditures shall comply with the guidance of
the Ministry of Industry and Trade and the Ministry of Finance;
Chapter IV
IMPLEMENTATION PROVISION
Article 34. Transitional
provision
1. For the goods left in stock before the
effective date of this Circular but the competent authorities have established
the handling Council, the handling of goods left in stock shall apply under the
regulations of law before the effective date of this Circular;
2. For the goods left in stock from the
effective date of this Circular without establishment of handling Council, the
provisions on handling in this Circular shall apply;
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1. This Circular takes effect on March 15, 2014;
2. This Circular annuls the following
documents:
a) Circular No. 33/2004/TT-BTC dated April 15,
2004 of the Ministry of Finance guiding the handling of goods, luggage and
assets left in stock without receiver at Vietnamese airports;
b) Circular No. 195/2010/TT-BTC dated December
06, 2010 of the Ministry of Finance guiding the handling of goods left in
bonded warehouse;
c) Circular No. 179/2011/TT-BTC dated December
08, 2011 of the Ministry of Finance guiding the handling of goods which are
abandoned, lost, confused or exceed the time limit for customs declaration at
seaport without receiver as stipulated in Article 45 of the Customs Law and
other goods without receive
3. Any difficulty arising during the
implementation of this Circular should be promptly reported to the Ministry of
Finance for settlement;
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Form of Decision No. 01/QĐ-HĐ
GENERAL DEPARTMENT OF CUSTOMS
CUSTOMS DEPARTMENT
--------
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
No.:
..........,date
... month .... year.....
DECISION
on establishment of handling
Council of goods left in stock
...
...
...
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Pursuant to Circular No. 15/2014/TT-BTC
dated Janury 27, 2014 of the Ministry of Finance guiding the handling of goods
left in the customs monitoring area;
Pursuant to Decision
of....defining the functions and duties of....;
Pursuant to documents of organs
and units concerned on sending officials and public employees to participate in
the handling Council of goods left in stock;
Considering the request of the
Head of customs Sub-Department ....;
DECIDES:
Article 1. Establishing the handling Council of goods left at.......Mr/Mrs:.....title:........as
the Council Chairman and the members named in the attached list;
Article 2. The handling Council of goods left shall perform duties under
the provisions of Circular No. 15/2014/TT-BTC dated January 27, 2014 of the
Ministry of Finance guding the handling of goods left in the customs monitoring
area and the relevant laws;
The handling Council shall be dissolved by
itself after completion of tasks;
Article 3. This Decision takes effect from the signing date. The units and
individuals named in the attached list specified in Article 1 are liable to
execute this Decision./.
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
DIRECTOR OF CUSTOMS DEPARTMENT
(Sign and seal)
Form of Decision No. 02/QD-XL
GENERAL DEPARTMENT OF CUSTOMS
CUSTOMS DEPARTMENT
--------
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
No.:
..........,date
... month .... year.....
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
DECISION
on establishment of state
ownership of assets
DIRECTOR
OF CUSTOMS DEPARTMENT .....
Pursuant to Circular No. 15/2014/TT-BTC
dated Janury 27, 2014 of the Ministry of Finance guiding the handling of goods
left in the customs monitoring area;
Pursuant to Decision
of....defining the functions and duties of....;
Considering the request of
handling Council for the goods left in stock,
DECIDES:
Article 1. Establishing the state ownership for the goods left at ....,
including:
No.
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Unit
Amount/ Quantity
Condition of goods
...
...
...
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Article 2. This Decision takes effect from the signing date.
............................ (1) are liable to execute this
Decision./.
DIRECTOR OF CUSTOMS DEPARTMENT
(Sign and seal)
(1) Heads of units related to the goods
left such as: the Customs Sub-Department, the warehouse and open storage
business, the postal service provider, the bonded warehouse owner, expressage
business….
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Form of Decision No. 03/QĐ-PA
GENERAL DEPARTMENT OF CUSTOMS
CUSTOMS DEPARTMENT
--------
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
No.:
..........,date
... month .... year.....
DECISION
on approving the plan for
handling of goods left at....
DIRECTOR
OF CUSTOMS DEPARTMENT .....
...
...
...
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Pursuant to Decision
of....defining the functions and duties of....;
Considering the request of
handling Council for the goods left in stock;
DECIDES:
Article 1. Approving the plan for handling of goods leftt........ as follows:
No.
Name of goods
Unit
Amount/ Quantity
Condition of goods
...
...
...
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...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article 2. The handling Council of goods left shall perform duties under the
provisions of Circular No. 15/2014/TT-BTC dated January 27, 2014 of the
Ministry of Finance guding the handling of goods left in the customs monitoring
area and the relevant laws;
Article 3. This Decision takes effect from the signing date. The handling
Council of goods left and the heads of units concerned are liable to execute
this Decision./.
DIRECTOR OF CUSTOMS DEPARTMENT
(Sign and seal)
(1) Specify the plan for handling:
transfer, sale (directly or auction), destruction or other plans (if any);
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Form No. 01/HHTĐ-CB
NAME OF THE WAREHOUSE AND OPEN STORAGE BUSINESS/CARRIER/CARRIER
AGENT/FORWARDING BUSINESS
NOTICE OF GOODS LEFT IN STOCK
AT ……………………………
(Data
collected from…../…./………… to
…./…/……………)
To:
Customs Sub-Department …..
No.
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Amount, quantity
Number, type of container / seal number
Sender and address
Receiver
and address
Number/date of B/L
Spare parts and materials name / date of entry
Location of goods storage
Classification of goods left in stock
Note
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Note: In box No. (9) specify: The
goods are lost, abandoned, confused, exceed the time limit for customs
declaration, are collected without receiver; the goods are outside Bill of Lading
and manifest;
DIRECTOR
(Signature, full name, seal)
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
CUSTOMS SUB-DEPARTMENT OF BORDER GATE....
DETAILED LIST OF GOODS LEFT IN STOCK
No.
Name of goods
Amount, quantity
Number, type of container / seal number
Sender and address
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Location of goods storage
Condition of goods
Classification of goods left in stock
Official’s entry (signature, full name, date of
entry)
(1)
(2)
(3)
(4)
(5)
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(7)
(8)
(9)
(10)
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Note:
- In box No. (9) specify that the goods are lost,
abandoned, confused, exceed the time limit for customs declaration, are
collected without receiver; the goods are outside Bill of Lading and manifest;
- In box No. (8) specify that some notes on
goods (if any) such as perishable goods, frozen goods, chemicals, goods likely
to cause environmental pollution, ...
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Form No. 03/TB-KB
NAME OF WAREHOUSE AND OPEN STORAGE BUSINESS
NOTICE OF….TIME
To:
- Receiver’s name (if any);
- Carrier/Carrier agent/Forwarding
company:
Information on the batch of goods:
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
+ Amount/quantity:
+ Number, type of container/seal number:
+ Number/date
of B/L (if any):
+ Spare parts
and materials name / date of entry:
+ Location of goods storage:
+ Name and address of
sender:
+ Name and address of
receiver:
To date, exceeding 30 days from the date the
batch of goods arrives at port…, but Company…(the warehouse and open storage
business) has not seen any unit to come and receive it.
Within 30 days from the date of first
notification (specify the date of first notification), if there is no
unit coming and receiving it, Company…( the warehouse and open storage
business) shall deliver the batch of goods to the border gate customs
authorities for handling under the provisions in Circular No. 15/2014/TT-BTC
dated January 27, 2014 of the Ministry of Finance guiding the handling of goods
left in the customs monitoring area;
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
DIRECTOR OF WAREHOUSE AND OPEN STORAGE BUSINESS
Form No. 04/HHTD-NQ
BONDED WAREHOUSE …...
PROVINCE AND CITY……
NOTICE OF GOODS LEFT IN STOCK
at……………………………
(Data
collected from …../…./………… to
…./…/……………)
To:
Customs Sub-Department …..
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Name of goods owner
Name of goods
Unit
Amount/quantity of goods
Number and
date of customs declaration
Number and
date of warehouse lease contract
Condition of
goods
(1)
(2)
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(4)
(5)
(6)
(7)
(8)
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Note:
- In box No. (8) specify
that some notes on goods (if any) such as perishable goods, frozen goods,
chemicals, goods likely to cause environmental pollution, ...
DIRECTOR
(Signature, full name and seal)
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Form No. 05/HHTD-HK
NAME OF WAREHOUSE AND OPEN STORAGE BUSINESS
NOTICE OF GOODS LEFT IN STOCK
AT ……………………………
(Data
collected from …../…./………… to
…./…/……………)
To:
Customs Sub-Department …..
No.
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Name of
goods
Unit
Amount/
Quantity
Receiver/address
Number/date
of B/L
Condition of
goods
Note
(1)
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(3)
(4)
(5)
(6)
(7)
(8)
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Note:
- In box No. (7) specify that some notes on
goods (if any) such as perishable goods, frozen goods, chemicals, goods likely
to cause environmental pollution, ...
- In box No.
(8) specify some information such as: the goods owner has abandoned or has not
replied…
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(Signature, full name and seal)
Form No. 06/HHTD-BC
NAME OF POSTAL SERVICE PROVIDER
NOTICE OF GOODS LEFT IN STOCK
AT ……………………………
(Data
collected from …../…./………… to
…./…/……………)
To:
Customs Sub-Department …..
No.
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Name of
goods
Unit
Amount/
Quantity
Receiver/address
Number/date
of B/L
Condition of
goods
Note
(1)
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(3)
(4)
(5)
(6)
(7)
(8)
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Note:
- In box No. (7)
specify that some notes on goods (if any) such as perishable goods, frozen
goods, chemicals, goods likely to cause environmental pollution, ...
- In box No. (8)
specify some information such as: the goods owner has abandoned or has not
replied…
...
...
...
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