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FINANCE MINISTRY
Number: 15 /2014/TT-BTC
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THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, January 27, 2014
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IT ' S SMART
The guide to the disposal of goods in the customs monitoring area
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The Civil Code base on June 14, 2005;
Customs Law on June 29, 2001 and Customs Law (revised) June 14, 2005;
Vietnam Maritime Code Base June 14, 2005;
Civil Aviation Law Base June 29, 2006;
Postal Law Base June 17, 2010;
The Commercial Law Base June 14, 2005;
Base of Protocol 154 /2005/NĐ-CP December 15, 2005 of the Government Regulation details of some of the Customs Law on customs procedure, inspection, customs oversight; and more.
Base of Protocol 36 /2012/NĐ-CP April 18, 2012 the Government regulates the functions, duties, powers, and organizational structure of the Ministry, the peer-to-peer body;
Base of Protocol 215 /2013/ND-CP December 23, 2013 of the Government stipulated the functions, duties, powers, and organizational structure of the Ministry of Finance;
At the suggestion of the Bureau of Public Administration;
The Minister of Finance issued the Commodity Guidelines for the disposal of goods that remain in the customs supervision area.
GENERAL REGULATION
1. This information instructs the handling of the goods under the abandoned customs monitoring object, lost, confused, too, too limited to customs, too long-term retention (for example, stagnate goods) in the customs monitoring area, including:
a) Goods that have been deposited at sea port, the inland water port receiving foreign water vehicles, inland ports (ICD), the land acquisition site (CFS) (then called off as the cargo deposited at sea port);
b) Goods that accumulate at the port of aviation;
c) Goods that are deposited in the external repository;
d) Goods that are deposited in the customs monitoring area of the business offering postal service.
2. This message is not adjusted to the following cases:
a) Goods that have been deposited outside the customs or customs monitoring area in the customs monitoring area but are not subject to customs oversight;
b) Goods that are subject to the process of confiscation of state funds by the administrative procedure or criminal process;
c) The goods stored by the transport holder in the South Vietnamese port handle the numerical decree 46 /2006/ND-CP June 16, 2006 of the Government.
3. The processing of a stagnated commodity is a reentry-to-export, export-based, external external repository that must carry out the signing of the fund, putting a stake out of the prescribed implementation at this Smart, but also to follow the guidelines. The Ministry of Commerce and the Ministry of Finance about the management and use of the trader ' s deposit.
1. Customs Enforcement.
2. Warehouse Business, Beach.
3. The carrier; the airline dealerships; the business of delivery; representatives from the authority of the carrier, the delivery business (the following is the carrier).
4. Foreign minister.
5. Enterprise Supply Supply.
6. The commodity owner is the senor or the recipient of the name on the menu.
7. Other subjects are involved in the processing of goods deposited in the customs monitoring area.
What? 3. Principles of Management, Disposal of goods deposited in the customs monitoring area.
1. The handling of the goods deposited in the customs monitoring area must follow the time, sequence, procedure of regulation at this Smart.
2. The handling of the accumulated goods must be timely, publicly, transparent, correct in regulation.
PROCESSING THE GOODS THAT ARE DEPOSITED IN THE
CUSTOMS AREA
Item 1
FREIGHT PROCESSING AT SEA PORT
What? 4. Range of goods deposited at sea port
1. Goods are abandoned, including: the goods on which the owner has the text to announce the resignation or not to come to receive or not reply after having been given the authority to inform the prescribed by the authorities; the goods carried by the shipping of the sea in Vietnam abandoned them. The seaport and the transportship have the text from the custody.
2. Goods lost without a person to receive, including: a receipt of recognition in Vietnam, lost to Vietnam; goods sent to Vietnam, lost to Vietnam; the goods were sent to the wrong address in Vietnam.
3. Excessive goods of customs were publicly informed by the customs authorities in accordance with Article 6 of this Information.
4. Goods owned by Business Business, the collection pad during the process of unloading the goods without a recipient.
5. Goods imported out of the menu, in addition to a non-recipient.
What? 5. Trace, classification, save, preserve the goods that accumulate
1. The responsibility of the warehouse business business, the dump:
a) Track, statistics, classification of goods that are deposited by Schedule 1 /HHTD-CB issued by this message;
b) The notification for the owner of the goods or transport in accordance with Article 2 of this Article 6;
c) A cargo of goods that persisted for the General Administration of Customs (later known as Customs Expenditures) quarterly, the slog of the first month of the first month. The scope of the inventory that informs the Customs of the Customs is:
C.1) The goods that the owner of the goods have the text to give up; the goods made by the shipping of the sea in Vietnam leave the seaport and the carrier has the text from the right to save birth during the period;
C.2) Goods lost and other goods stored in the no-person store area to receive after 90 days, since the shipment date to the unloading door;
C.3) Goods owned by Business Business, the collection pad in the process of unloading the goods without a recipient after having made the procedure notice in accordance with Article 2 Article 6 of this.
C.4) Goods imported out of the menu, in addition to the non-recipient of a non-recipient during the period.
The case has not yet reached the term of periodic reporting, but the warehouse business business, the landfill site, has been found to be able to determine whether goods are stagnant goods, frozen goods, frozen goods, hazardous chemicals, toxic chemicals, limited goods, and less than 60. the day, Business Business Warehouse, the parking lot is responsible for informing the Customs Administration for a 2-day period of work, since the date of the discovery.
d) Provide information relating to the shipment of goods that are deposited upon the recommendation of the customs authority;
The location of the warehouse location, the guarantee meets the customs monitoring conditions for storage, maintenance of the goods that are stored in the time pending processing.
2. Transport of the transport:
a) During the 5-day period of work, since the first day of the shipment of the unvisited unloaded store, the transport operator is responsible for the operation of the unloading of the Bureau of Customs on a list of more than 90 days from the day to the unloading doors. There are no 1/HHHTD-CB certification issued with this message, with evidence from the store to the store;
b) Provide information regarding the shipment of goods that are deposited when there is an offer of the customs authority.
3. Customs Responsibility:
a) The notification base of the warehouse business business, the beach and the transport, the Customs Section has the responsibility to examine, verify that the goods that are stagnated by regulation at this Article 6;
b) The procedure is specified in accordance with Article 6 of this Article.
1. For the regulatory goods specified at paragraph 2, paragraph 3 Article 4 This message:
a) During the 5-day period of work, since the announcement of the announcement of the business of the warehouse business, the landfill of the goods in the inventory, the Customs Department informed the information about the goods that existed as follows:
-Subscription on the Customs and Customs in a row.
-Posted on the Customs Portal customs portal, website of state assets;
-Listing publicly at the Customs and Customs Enforcement headquarters.
b) The notice deadline for the person to receive a row is 180 days, since the first date of announcement. The time case under the Customs Law (modified) has changed then the notice deadline is made as specified in the Customs Law (revision).
For goods that are vulnerable to damage, frozen goods, hazardous chemicals, toxic chemicals, limited goods use for less than 60 days, then the notice deadline for arrival is 30 days, since the first date of announcement.
2. For goods operated by the Business Business, the collection pad during the loading of goods stored at the store does not have the recipient:
a) For a 15-day period, since the date of the shipment to the unloading door, the Business Business, the warehouse business, the written notice pad for the owner (the recipient of the name on the menu) /the transport to receive the license number 03 /TB-KB issued with This is private. It is a 15-day case, since the first day of announcement without a recipient, the Business Business Warehouse, the second is written for the owner/operator. The message is sent by a security message through a notice sign service. The deadline for the owner/operator to receive is 30 days from the first announcement date.
b) The case is not defined by the owner/operator, Business Business Enterprise, the non-implementation of the specified notice at this point of a paragraph.
3. During the period of receipt of notification, if the owner of the goods/transport holder is made an import procedure and must pay the fine due to the slow work of customs procedures under the rule of law on administrative violation of administrative violations in the maritime field. You know, and the costs are due to the delay. Where the registration of the affidavit is performed at the other Customs Department, the Customs Department where the registry must have a notification text for the Customs Governing Customs, which manages to monitor and do the following procedures.
4. Too time to receive the goods according to the specified notice at paragraph 1, paragraph 2 This without a recipient, the Customs Enforcement reports the Bureau of Customs Enforcement to handle the guidelines at Article 7 of this.
5. The cases do not have to inform:
a) The goods that the owner of the commodity have the text to give up; the goods made by the shipping of the sea in Vietnam leave the seaport and the carrier has the text from the right to save; the goods imported out of the menu, in addition to unattended Yes, yes
b) The customs agency that defines the goods in the category of goods prohibited export, import of import, temporary export, suspend import by regulation at paragraph 6 This.
6. For the cargo shipments at the seaport there are signs of violation of the law, for a 15-day period, since the announcement of the announcement by the Business Enterprise Business, the Beach, the Customs Department that carried out the inspection, verification, validation of the actual commodity. In case of examination, the verification of the discovery of goods in the category of goods prohibited from exports, prohibition of import or temporary export, suspended imports, performed processing under the rule of law, not according to regulation at this. In case of examination, the verification of the discovery of goods that is not part of the export ban exports, prohibition of import, temporary export, suspended export, Customs Department sealing the goods and delivery of the business business, the security department. The time for the procedure to do so by regulations at this.
The warehouse business enterprise, the beach, the transport operator is responsible for the export of goods that remain for the customs authority to carry out the inspection, verification by regulation.
What? 7. The cargo treatment board stands at sea port
1. During the 5-day period of work, since the expiration date of the receipt of the goods according to the specified notice at Article 6 of this or from the date of the owner/transport holder of the abandoned text, the Customs Section where the accumulated goods are responsible for reporting The Director of the Customs Department for the decision to establish a Cargo Disposal Council remained at sea port (later called the Council).
During the 5-day period of work, since the date of receiving the report of the Customs Administration, the Bureau of the Bureau of the Bureau of Customs has decided to establish the Council on Form 01 /QĐ-HE issued this message.
2. The Council component consists of:
a) Chairman of the Council: Head of the Customs Department;
b) Members:
-Leader of the Customs Department;
-Leader of the Department of the Customs Service.
-Representative of the Provincial Finance Department, the central city-central city where the goods are stagnated;
-Business Business Representative, Beach.
-Transport representative (if necessary);
-The specialized management agency representative (if necessary)
In the case of necessity, the chairman of the board invited the Ministry of Finance (Bureau of Public Administration, Directorate of Customs) to participate in the Council for the handling of large, complex cases.
3. Based on the volume, the goods of the goods that are deposited, the task must be processed, the Customs Enforcement proposes the Bureau of Customs to determine the quantity, composition of the Council. The council used the seal of the Customs Service to carry out the task and self-dissolution after the completion of the mission.
4. The base on the actual situation of cargo that has been deposited in the customs monitoring area due to its management unit, the Bureau of the Bureau of Provincial Customs, the city can establish a regular active council for the processing of goods that are stagnated per annum.
5. During the course of the mission, the Council is allowed:
a) The establishment of specialized departments that help the Council (such as: inventory, inventory classification, council secretary, etc.);
b) The organization, the individual has the function to perform the judging, valuation, destruction, sale of the commodity price auction;
c) To hire professionals in specialized fields.
6. Chairman of the Responsible Inventory of goods:
) To the members of the council,
b) The decision to establish the divisions of expertise for the Council;
c) The planning decision, the time for the processing of the goods that exists;
d) to run the sessions of the council;
Representative of the Board of Contracting Organizations, individuals provide services during the process of processing of the goods that exist; signed the purchase of goods purchased with the purchasate of the property;
e) Set up a bill for the disposal of a regulated commodity that is specified in this Information.
7. The Rules of Operations of the Council:
a) The Council works in accordance with the collective principle. The sessions of the Council are convened by the Chairman of the Council and must have at least two-thirds of the total membership of the Council in attendance;
b) The council for discussion and resolution of the price and method of handling the goods in the inventory. The decision on the price and method of handling of the goods persisted must be more than half the members of the Board of approval. And the judgment of the assembly shall be made by the judgment of the President of the assembly.
c) The council must set a written record of the inventory, classification, valuation, proposed method of handling of the accumulated goods;
d) The main content of the Border: They, the names of those involved in the processing of the stagnant goods; the time, place of progress; the results of inventory, classification, valuation of goods that persisted; the opinions of the members of the Council and those attending the session on. price and methods of handling of the goods that are stagnated; the voting results of the Council; the time, the site of the completion of the inventory, the classification, the valuation of goods that exist; the signature of the members of the Council.
What? 8. Checklist, classification, valuation of goods that persisted
In the 15-day period, since the date of the establishment (or 15 days from the date received by the report, the proposal to handle the customs of the Customs Enforcement to the Customs Enforcement of the Permanent Council of Operations), the Council must take the following work. Here:
1. Open the sealing or sealing container (if available);
2. Checkpoint, distribution of goods that exist;
3. Identification of the value of the accumulated goods;
4. Set up the inventory detailing inventory by digit 02 /TH-H;
5. The freight table that stands for the business business, the parking lot, pending processing.
What? 9. Verification of state ownership
1. In the 5-day period of work, since completing the inventory, classification, valuation by regulation at Article 8 This April, the Council is responsible for filing a case, reports the Bureau of the Customs Office decided to establish the state ' s ownership of the goods. It has been issued by Type 02 /QD-XL, which is accompanied by this message, along with the method of disposal of goods in accordance with the provisions of this Article 10.
The recommended profile includes:
a) The proposal for the establishment of the ownership of the State: 01 copies;
b) The inventory detail table: 01 main;
c) The proposed message to the Customs and Customs Portal, Customs Information Portal, State Property Information Page on shipment or notification of Business Business, landfill for owner/transporer: 01 copies of each offer or message;
d) The published text from the drop of goods or documents that demonstrate the rejection of the goods of the owner or the carrier (if any): 01 main ones.
Copies must be confirmed and stamped by the Chairman of the Board.
2. During the 5-day period of work, since the day received full notice of the Council's handling of the Council, the Bureau of the Bureau of Customs officials decided to establish the ownership of the State for the goods that were deposited at the seaport.
What? 10. Set up, approve the existing commodity treatment
1. During the five-day period of work, since the date of completion of inventory, classification, valuation by regulation at Article 8 This Information, the Council is responsible for the task of treating the goods of goods in accordance with the prescribed forms at paragraph 2 This, the Chief Minister. Customs Bureau.
2. The form of processed goods processing:
a) Transfer to the specialized state agency for management, handling of goods with cultural value-history, national conservation, antiquities, rare forest goods, weapons, support tools and other assets related to defence, security;
b) Transfer to the state agency, the public career unit, the people ' s armed unit, the political organization, the political organization-the social organization for management, use for the usable goods being the means of transport, machinery, equipment, and facilities. work, the standard laboratory equipment, the rating, the regime by the state authority has the authority to rule;
c) The destruction on goods is no longer a value of use (rotting, broken, damaged, reduced of substance, overuse, failure to guarantee the quality of use, the material that is harmful to human health, livestock, crops) or property must be destroyed in accordance with rules. the law of Vietnam law; the special case needs to be handled in a different form to ensure savings, effectiveness, the Customs Administration reports the General Department of Customs to coordinate with the Department of Public Affairs Manager of the Treasury to review, decide;
d) Sell directly (not through the auction) in the following cases:
-Fresh food, easy to debutate, difficult to preserve; commodities, flammable items (gasoline, gas, oil, liquefied gas and other flammable substances);
-Processed food, which is less than 30 days.
-The healer, the veterinary medicine that you use for less than 60 days;
-Other types of goods if not processed immediately will be damaged, expiration of shelf life;
-The commodity according to the valuation results of the Council is worth less than 50 million copper/shipment of goods.
Selling aucetization against goods is not of a prescribed range at points a, c, d this paragraph, and the assets specified at this b point but do not handle the form of transfer.
3. During the 5-day period of work, since the day of the process of the treatment of the reprocessing of the goods of the goods, the Bureau of Customs determined the treatment of the goods to be processed by Form 03 /QĐ-PA issued this Wednesday by authority or report Total. The Customs Department to coordinate with the Chief Financial Services Department of the Ministry of Finance decided against the prescribed transfer case at point a, point b 2 This.
4. For the goods that require special management of the State, the Customs Administration reports the Directorate General of Customs to coordinate with the Department of Public Administration reports the Prime Minister ' s Office of Finance review, deciding on the form of handling. The decision base of the Prime Minister, the Ministry of Finance of the Organization for Organizational Processing.
What? 11. Implemfication of stagnated goods
In the 45-day period, since the day granted the authority to decide the method of handling the accumulated goods, the Council must complete the implementation of the processing under the following regulation:
1. For destructive goods:
a) The organization of the organization performs the destruction or lease of the organization that functions to carry out the destruction; the destruction must be established in the Border.
The primary content of the Receive of the Memorization is: the base performs destruction; time, destruction site; destruction component; name, race, quantity, status, status of the goods at the time of destruction; the destruction form and other content associated with it. Yeah.
b) The destruction form:
Depending on the properties, characteristics of goods, items and requirements for environmental hygiene, the destruction is done in the following forms:
-Use chemicals;
-Using mechanical measures;
-Destroy it.
-Unburied.
-Other forms of law.
c) For the type of goods that the destruction of the environment affecting the environment must be approved and the guidance of the underlying environment management agency prior to the organization's destruction.
2. For goods transferred to the governing body specialized in management, handling or transfer to the agency, organization, management unit, use, Council organizing the property table for the unit to receive under the decision of the competent authority. The delivery, the receipt of the property was established. The principal content of the Border is composed of the table; the name, race, quantity, quantity of the property of the table; the value of the table assets (if any) and other content are related.
For goods processing by means of transfer, the implementation of the central budget record of accounting when the decision to establish the ownership of the State and the processing method; the implementation of the central budget record when transferred to the agencies, the organization, and the organization. All right. The value of the recorded goods, the budget record is the price specified by the Council.
3. For direct sales of goods (not through auction):
On the basis of the value of the goods identified, the Board is listing information about the sale of goods at the Customs and Customs Enforcement headquarters for a period of 3 days. In the case of many organizations, individuals registered to purchase the draw between organizations, individuals to identify the purchasate of goods. The draw to determine the purchasate of the goods must be due to the Council made under the attrification of those who register to purchase goods; the purchaswoman who does not attend the draw will lose the right to purchase goods. The draw to determine the purchasate of goods must be established as a border, with the signature of the President of the Council and the representative registration of the purchase. The commodity treatment board is responsible for the public's integrity, transparency of the selection of the buyer's choice of goods.
The sale of goods must be established as a Procurement Contract. The principal content of the Contract consists of: base for sale; time, place of sale; seller; name, type, quantity, status quo of goods at the time of sale; price of sale, payment value; buyer and other relevant content.
4. For auction goods:
a) The starting price for the sale of the auction is the price specified by the Disposal Council (which has included the taxes, the prescribed fees);
b) The board for the lease of the professional auction organization to carry out the sale of a stagnated commodity auction; the untenable case of a professional auction organization, the Chairman of the Board invited the Provincial Justice Department, the central city where the goods are located. It is a member of the Council for the sale of the sale of commodity prices.
c) The order, the procedure for sale of the value of the accumulated inventory is carried out in accordance with the rule of law on the sale of asset prices.
5. The buyer is regulated by the provisions at paragraph 3, paragraph 4 This is responsible for payment of the purchase of goods to the Council, not the importation procedure, not the filing of taxes and the fees associated with the import.
6. The case of direct sale, the buyer of goods is responsible for payment of the goods purchase during the 3-day period of work, since the date of the signing of the Contract. After this deadline, if the buyer does not pay for purchases or after 15 days, since the day the buyer paid the purchase money without coming to the receipt or not taking goods out of the customs surveillance area without the correct reason, the Council of Nations. The repayment of the sale follows regulation at paragraph 3 This article to select the buyer of goods (in the case of an unpayment buyer being the only person registered to purchase) or the draw between the organizations, the individual registration is left to go. select the next buyer (in the case when the first sale has many subscribers). The amount of paid buyers are managed by regulation at this Chapter III, not reimbursable to the buyer.
In the auction case, the auction man is responsible for the payment of the purchase and the shipment out of the customs supervision area for a 15-day period of work, since the date of the signing of the Contract. After this deadline, if the player does not pay for payment and does not accept or take the goods out of the customs area without the correct reason, the Board is reauced in accordance with Article 4. The deposit amount and the amount of money paid (if any) is managed under the regulation at this Chapter III, not reimbursable to the buyer.
7. After the buyer of the goods proviviate stipulated at paragraph 3, paragraph 4 This payment and delivery out of the customs supervision area, the Council is responsible for providing the evidence from the buyer, including:
a) The invoice of the sale of confiscated property, the state fund by Form 01/TSSQ-3L04 issued by Decision No. 12 /2004/QD-BTC 09/01/2004 of the Minister of Finance: 01 Main;
b) Contract purchase contracts (in the case of direct sale) or contract purchase contract (in case of auction): 01 main;
c) The stock of the warehouse business business, the parking lot: 01 copies.
Item 2
DISPOSAL OF CARGO STORAGE AT THE PORT OF AVIATION
What? 12. Range of goods that accumulate at the port of aviation
1. The abandoned goods were the goods that the owner of the goods had to announce the waive or no reply to or without reply after having already been sold by the business business, the port at the port without notice.
2. Goods lost without a person to receive, including: a receipt of recognition in Vietnam, lost to Vietnam; goods sent to Vietnam, lost to Vietnam; the goods were sent to the wrong address in Vietnam.
3. Laptop luggage, passengers fly by passengers to forget at the airport terminal area, the counter to the procedure, the waiting room for the plane or on a non-recipient aircraft.
4. Goods owned by Business Business, the collection pad during the process of unloading the goods without a recipient.
5. Goods imported out of the menu, in addition to a non-recipient.
What? 13. Notice of cargo that persists at the port of aviation
1. During the 05-day period, since the date of the discovery of the accumulated goods, the Business Business Enterprise, the port at the port of aviation informed the owner of the goods to the receipt or listing at the airport in the undetermined case of the owner of the goods. The case applies the form of notification, which is more than 15 days, since the first date of announcement without a recipient, a warehouse business business, a second public announcement dermend to the owner of the goods. The message is sent by a security message through a notice sign service. The deadline for the owner to receive is 60 days from the date of the first announcement or the start of the listing.
2. The quarterly, slowest period is the 15th of the first month of the first quarter, the warehouse business business, which is responsible for informing the Bureau of Customs about the cargo situation that existed at the port of aviation under Schedule 2 /HHHK-HK issued in accordance with the Information This and the filing of a plan to process the goods that are deposited by the Customs in accordance with the provisions of this Article 14.
3. The range of goods that is available to the Customs Administration includes:
a) The goods that the owner of the goods have the text to give up;
b) The goods lost without a person to receive after 60 days, since the date of the announcement;
c) Luggage Luggage, items from the passenger plane to forget at the airport terminal, the check-in counter, the plane waiting for the plane or on a 30-day non-recipient aircraft, since the date of the announcement;
d) Goods by the Business Business Enterprise, the collection pad during the process of unloading the goods without the recipient after having made the listing procedure or specified by the stipulation at 1 Article;
) Goods imported out of the singles, in addition to the non-recipient ' s non-recipient.
4. The case has not yet reached the term of periodic reporting but the warehouse business business, the parking lot of qualified goods identified as stagnant goods is easily damaged goods, frozen goods, hazardous chemicals, toxic chemicals, limited goods available under the bottom line. 60 days, Business Business Warehouse, landfill charged with filing responsibility for a 2-day period of work, since the date of the discovery, sent the Customs Expenses.
What? 14. Profiling of the offer for disposal of goods that persisted in the port of aviation
1. The proposed record for the disposal of goods stored at the port is not established as two (02) sets; one (01) Department of Customs Expenses, one (01) the department store at the warehouse business business, the beach.
2. The filing offer case includes:
a) The theme of the proposed process of handling the accumulated goods of the business of the warehouse business, the abolition of the Customs Administration: 01 main;
b) The announcements of the Store Business Business, the landfill for the owner (if any) or the announcement are listed at the airport: 01 copies;
c) The owner ' s text of the rejection of the goods (if any): 01 copies;
d) The number of numbers, the type, the goods for the inventory: 01 main;
The records, other evidence related to the inventory: 01 copies.
Copies must be signed and stamped out of the warehouse business business, the beach.
What? 15. The Board of Disposal of the cargo that remains at the port of aviation
1. Component of the Cargo Disposal Board in the port of aviation (later called the Council) included:
a) Chairman of the Council: Head of the Customs Department;
b) Members:
-Leader of the Customs Department;
-Leader of the Department of the Customs Service.
-Representative of the Provincial Finance Department, the central city-central city where the goods are stagnated;
-Warehouse business representative, port at the port of aviation;
-Transportation Enterprise Representative (if necessary);
-The specialized management agency representative (if necessary);
In the case of necessity, the Chairman of the Board invited the Ministry of Finance (Bureau of Public Administration, Directorate of Customs) to participate in the Council to handle major, complex cases.
2. The creation of the Council, the Rules of Operations of the Council, the responsibility of the President of the Council to be implemented by the provisions of 1, 3, 4, 5, 6, and 7 Articles 7.
What? 16. Organizing of cargo processing at the port of aviation
1. The inventory, classification, valuation, setting, approval of the processing and processing of inventory processing at the port of aviation is done by regulation at Articles 8, 10, and 11.
2. When the sale of goods is deposited at the port of aviation, after the buyer of the payment and delivery out of the customs supervision area, the Council is responsible for providing the evidence from the buyer, including:
a) The invoice of the sale of confiscated property, the state fund by Form 01/TSSQ-3L04 issued by Decision No. 12 /2004/QD-BTC 09/01/2004 of the Minister of Finance: 01 Main;
b) Contract purchase contracts (in the case of direct sale) or contract purchase contract (in case of auction): 01 main;
c) The stock of the warehouse business business, the parking lot: 01 copies.
3. The purchasate of goods that was deposited in the port of goods did not have to be a import procedure, not to file taxes and fees associated with imports.
What? 17. Identification of the state ' s ownership of goods deposited at the port of aviation
1. In the five-day period of work, since the expiration date for the owner to receive the remaining amount from the processing of the accumulated goods (180 days) without the recipient, the Bureau of Customs decided to establish the state ' s ownership of the goods. There is a Type 02 /QD-XL issued by this message.
2. The amount of the sale of the accumulated inventory is established the ownership of the administered State, which is used by regulation at Article 30 of this Information.
Section 3
PROCESSING THE GOODS DEPOSITED IN THE EXTERNAL REPOSITORY
What? 18. The range of goods deposited in the external warehouse
1. Goods that have been deposited in the external warehouse for a period of 90 days, since the expiration of the foreign lease lease expiration date on which the owner of the goods does not sign a contract extension or does not take the goods out of the external depot.
2. The goods expiration of the lease extension contract that the owner of the goods does not take the goods out of the external depot.
3. Goods during the deadline for the lease of the foreign affairs store but the owner has the text from the drop of the goods deposit.
4. For the goods remaining in the time of the foreign lease lease, but the foreign owner finds that the goods are damaged to pollate the environment, goods expuned, the owner of the foreign affairs warehouse responsible for a written notice to the owner of the goods. You know, you know, you know, you know, you know, you know, you know, you know The overdue case processing by the owner of the goods does not process that goods are processed as specified in this Section.
What? 19. Notice of the goods sent in the external warehouse
1. As slow as 15 days, before the date of the lease of the foreign currency or the contract extension lease expired, the foreign owner is responsible for a written notice to the owner of the goods and the Customs Department knows about the lease or contract lease contract. The rent is about to expire.
2. The quarterly, slowest period is the 15th of the first month of the first quarter, the foreign secretary responsible for reporting the Customs Expenditure On the Commodity Situation is in the external inventory under the No. 04 /HHTD-NQ pattern issued with this message. Where there is a regulated commodity in regulation at Article 18 of this, the foreign owner is responsible for filing a proposed case of the disposal of goods deposited in the external warehouse to the Customs Section for disposal.
The case has not yet come to a periodic report, but the foreign owner of the foreign affairs store finds that the goods that are eligible to determine that the goods are volatile goods, frozen goods, frozen goods, hazardous chemicals, toxic chemicals, limited goods, and less than 60 days. The foreign repository was responsible for filing a period of 2 working days, from the date of the discovery, to the Department of the Customs Administration.
What? 20. The profile offers to handle the goods deposited in the external warehouse
1. The proposed filing of the processing of goods stored in the external repository is set up into two (2) sets; one (01) the Department of the Customs Governing Customs, one (01) of the repository at the external depot.
2. The proposed filing for the processing of goods that persisted in the external warehouse included:
a) The proposed process of processing of goods deposited in the external warehouse of the external warehouse to the Customs Administration of the Customs Administration: 01 Main;
b) Contract lease extension; Contract extension lease extension (if available): 01 copies;
c) The notice of the external warehouse owner for the owner (if any): 01 copies;
d) The owner ' s text of the rejection of the goods sent in the external repository (if any): 01 copies;
Table number, type, inventory, inventory, inventory, number of lease contracts, number/date of entry, export of foreign affairs: 01 main;
e) The case, other evidence associated with the goods sent the external repository: 01 copy.
Copies must be signed and stamped on the external repository.
What? 21. The Board of Disposal of the goods is in the external repository
1. Component of the Commodity Disposal Board in the external repository includes:
a) Chairman of the Council: Head of the Customs Department;
b) Members:
-Leader of the Customs Department;
-Leader of the Department of the Customs Service.
-The foreign minister or the owner of the office of foreign affairs authority;
-Representative of the Provincial Finance Department, the central to central city (where the external depot is located);
-Unit representative involved (if necessary).
In the case of necessity, the Chairman of the Board invited the Ministry of Finance (Bureau of Public Administration, Directorate of Customs) to participate in the Council to handle major, complex cases.
2. The creation of the Council, the Rules of Operations of the Council, the responsibility of the President of the Council to be implemented by the provisions of 1, 3, 4, 5, 6, and 7 Articles 7.
What? 22. Identification of the state ' s ownership of goods deposited in the external external warehouse.
1. During the period of 5 working days, since the date of the completion of the audit, classification, the Board of the Board with the prescribed record at paragraph 2 Article 20 This article reports the Bureau of the Customs Administration decides to establish the ownership of the State for the goods that are stagnated.
2. During the 5-day period of work, since the date of receiving sufficient provisions in this Article 1 Article, the Bureau of the Bureau of Customs officials decided to establish the ownership of the State by the Form 02 /QĐ-XL issued by this message.
What? 23. The organization handles the goods deposited in the external warehouse
1. The inventory, classification, valuation, stance, approval of the processing and execution of the processing of goods in the external inventory is carried out as specified in Articles 8, 10, and 11.
2. When the sale of goods is deposited in the external warehouse, after the buyer of the payment and the delivery out of the external warehouse, the Council is responsible for providing the evidence from the buyer, including:
a) The invoice of the sale of confiscated property, the state fund by Form 01/TSSQ-3L04 issued by Decision No. 12 /2004/QD-BTC 09/01/2004 of the Minister of Finance: 01 Main;
b) Contract purchase contracts (in the case of direct sale) or contract purchase contract (in case of auction): 01 main;
c) The repository of the foreign affairs store owner: 01 self.
3. The buyer is deposited goods in the external warehouse that do not have to do the importation procedure, not submit the taxes and fees associated with the import.
Section 4
PROCESSING OF GOODS THAT ACCUMULATE IN THE ENTERPRISE
POSTAL SERVICE PROVIDER IN
CUSTOMS AREA
What? 24. The range of goods that accumulate the business of the postal service in the customs monitoring area.
1. Goods imported through the Enterprise Supply Supply Enterprise but has not completed the customs procedure where the owner has the text announcing the resignation or not coming to receive or failing to respond after having already been offered a postal service to the postal service. notification.
2. Goods sent through the Postal Service Supply Enterprise completed the export procedure but failed to be issued to the recipient and the owner of the text announcing the resignation or did not come to receive or not reply after having been provided by the Enterprise. Postal service announcement.
What? 25. Notice of goods deposited at the Enterprise Supply Supply Enterprise
1. In the 5-day period, since the date of the discovery, the Enterprise Supply Services Supply announced in writing to the owner of the adoption. In the 15-day case, since the first announcement date without a recipient, the Enterprise Supply Service provides the second-time postal service in writing to the owner of the goods. The message is sent by a security message through a notice sign service. The deadline for the owner to receive is 90 days, since the first date of announcement.
2. The quarterly, slowest period is the 15th of the first month of the first quarter, the Enterprise Supply Supply business is responsible for reporting the Customs Customs Situation in accordance with Schedule 6 /HHTD-BC issued with this message. Where there is a regulated commodity in regulation at Article 24 of this, the postal service offering business is responsible for filing a proposal for the processing of goods deposited by the Customs Section for disposal.
The case has not yet reached the term of periodic reporting but the postal service supply business finds goods that are eligible to determine whether the accumulated goods are vulnerable to damaged goods, frozen goods, hazardous chemicals, malicious chemicals, limited goods use. Under 60 days, the Enterprise Supply Supply Business is responsible for filing a profile for a 2-day period of work, from the date of the discovery, to the Customs Expenses.
What? 26. Profiling of the proposed commodity processing
1. The proposed filing of the processing of goods stored at the Enterprise Supply Supply Enterprise is set up into two (2) sets; one (01) Department of Customs Expenses, one (01) the department store in the Postal Service Supply Supply.
2. The filing offer case includes:
a) The project offers the handling of the accumulated goods of the business that provides the postal service to the Customs Administration: 01 main;
b) The Enterprise's announcements provide the postal service to the owner (if any): 01 copies;
c) The owner ' s text of the rejection of the goods (if any): 01 copies;
d) The number of numbers, the type, the goods for the inventory: 01 main;
The records, other evidence related to the inventory: 01 copies.
Copies must be signed and stamped by the business of the postal service.
What? 27. The Board of Disposal of the Commodity Commodity is located in the business of the postal service
1. Component of the Cargo Disposal Council in the Business Supply Supply Enterprise (later called the Council) included:
a) Chairman of the Council: Head of the Customs Department;
b) Members:
-Leader of the Customs Department;
-Leader of the Department of the Customs Service.
-Representative of the Department of Provincial Finance, City where the goods are stagnated;
-Business Representative Supply Services;
-The specialized management agency representative (if necessary);
In the case of necessity, the Chairman of the Board invited the Ministry of Finance (Bureau of Public Administration, Directorate of Customs) to participate in the Council to handle major, complex cases.
2. The creation of the Council, the Rules of Operations of the Council, the responsibility of the President of the Council to be implemented by the provisions of 1, 3, 4, 5, 6, and 7 Articles 7.
What? 28. Identification of the ownership of the State for goods deposited at the Enterprise Supply Supply Business.
1. During the 5-day period of work, since the date of the completion of the audit, the classification, the Board of Disposal of the Board with the prescribed record at Article 26 of this article reports the Bureau of the Customs Administration to determine the ownership of the state's ownership of the property.
2. During the 5-day period of work, since the date of receiving sufficient provisions in this Article 1 Article, the Bureau of the Bureau of Customs officials decided to establish the ownership of the State by the Form 02 /QĐ-XL issued by this message.
What? 29. Organizing the goods processing at the Enterprise Supply Supply Enterprise
1. The inventory, classification, valuation, stance, approval of the processing and implementation of the processing of goods that exists in the Postal Service Supply Enterprise is carried out as specified in Articles 8, 10, and 11.
2. When the sale of goods is stagnated at the Enterprise Supply Supply, after the buyer of the payment and delivery out of the customs supervision area, the Council is responsible for providing the evidence from the buyer, including:
a) The invoice of the sale of confiscated property, the state fund by Form 01/TSSQ-3L04 issued by Decision No. 12 /2004/QD-BTC 09/01/2004 of the Minister of Finance: 01 Main;
b) Contract purchase contracts (in the case of direct sale) or contract purchase contract (in case of auction): 01 main;
c) The export value of the Enterprise Supply Supply Enterprise: 01 Main.
3. The purchasate of goods that was deposited in the Business Supply Supply Enterprise does not have to serve as an import procedure, not to file taxes and fees associated with imports.
FINANCIAL MANAGEMENT
What? 30. Management of the proceeds from processed goods processing
1. The proceeds from the processing of the accumulated inventory include:
a) The amount of proceeds from the sale of the goods is stagnated;
b) The amount of deposit and the amount of goods purchased was paid but the buyer did not come to the receipt or did not take the goods out of the customs monitoring area;
2. For the amount of proceeds from the processing of goods that are deposited at sea port, the external depot, the Business Supply Supply Enterprise:
The entire proceeds from the sale of goods deposited at the seaport, the foreign affairs depot, and the postal service supply business have been established the ownership of the State of the State to be filed into the Ministry of Finance ' s temporary account open at the State Treasury.
Quarterly (slog on the 20th of the first month of the first quarter) the amount obtained from the sale of goods deposited at the seaport, the external warehouse, and the Enterprise Supply Supply on a temporary account, after excluding the costs of regulation at Article 31. This is on the central budget. The entire proceeds from the sale of goods sold annually (before 31 March the following year).
3. For the amount obtained from the disposal of goods that persisted in the port of aviation:
The proceeds from the sale of goods that were deposited at the port of aviation were filed into the Office of the Open Customs Department at the State Treasury.
After having subtracted the regulatory costs at Article 31 of this Smart, the remaining amount (if any) is returned to the commodity owner; the commodity owner is given the amount of proceeds from the sale of the accumulated goods that must submit the tax in accordance with the rule of law (if any). Over the course of 180 days, since the date of the sale of the goods that the commodity owner did not come to receive the remaining money, the Customs Administration reported the Bureau of the Customs Administration decided to establish the state ' s ownership of the property by regulation at Article 17 of this and file numbers. The money's on the central budget.
1. The inventory, the classification of goods;
2. Detail, valuation of goods;
3. The genus posts information about the goods that exist;
4. stationing details, printing, photo documents;
5. Cost of auction (in the case of hiring professional auction organizations).
6. Cost of impulsable, loading of goods, storage, warehousing, external warehouse services (if any).
All of the warehouse costs, the beach, the foreign affairs warehouse before the Day of the Bureau of Customs Enforcement decision to establish the ownership of the State paid by the owner of the goods paid; the case for the owner to give up, refuse or not pay, the business business, the beach, the owner. The external depot, the business supply business, is accounting for the cost of the business.
7. Nutritions for members of the Disposal Council and the Foundation for the process of handling the goods that exist (inventory, classification, distribution, valuation, methodology, sales organization).
8. Cost of transporting goods to serve for the disposal of goods.
9. Cost of implementation of the destruction of goods (including costs associated with environmental processing when implementing the destruction).
1. For the specified expenses, the standard, moneform issued by the state authority, is implemented by the current regulation.
2. Compensation for members of the Disposal Council and the help of the processing of goods that persisted in a maximum of no more than $100,000 per day/person. Payment dates are the actual number of days the members perform the task of the Board of Disposal and the Help of the Order.
3. Seal in print, document cheese, stationing, gas, logistics, and services for the management apparatus are calculated according to the actual needs of each specific case.
4. For the provisions stipulated at Article 31 of this Notice without the scope of the regulation at 1, 2 and 3 This Article, the Bureau of the Bureau of Customs decides to spend on the actual basis of birth, contract with the service provider (if available) and the ability to do so. The cost of handling the property, and the responsibility of your decision.
1. The source of funds to pay is used from the proceeds due to the sale of the accumulated goods that have filed into the temporary account opened at the State Treasury.
2. The case of the proceeds earned by selling the property of a trial is not enough to pay the expenses that on the account that the balance of the previous processing is used on a temporary account to support payment of expenses, If you fail, offer support from the central budget under the current rules.
3. The case has not yet had the funding to make the pay, the Board of Funding Waive from the temporary account, the Permanent Budget Reserve of the Bureau of Customs or of the Department of Business Business, Beach, Foreign Affairs Warehouse, Corporate Supply Supply. It's a postal service to pay for. The amount of payment is reimbursable from the specified funding source at paragraph 2 This.
4. For the business goods of re-entry, the transfer, deposit of the external external treasury must carry out the signing of the fund, deposit the payment of the expenses made in accordance with the guidance of the Ministry of Commerce and the Ministry of Finance.
EXECUTION CLAUSE
What? 34. The transition clause
1. For the goods that are in the front of this date, it is effective that the authorities have established the Council to handle, and continue to process under the rule of law before this date is effective.
2. For the goods that are stagnated from this date of this Private date effective without establishing the Council for disposal, are processed by regulation at this Smart.
1. This message has been in effect since March 15, 2014.
2. This message repel the following text:
a) 33 /2004/TT-BTC April 15, 2004 of the Ministry of Finance guidelines for the handling of goods, baggage, assets that have no recipient at the Vietnam air ports;
b) Digital 195 /2010/TT-BTC 06/12/2010 The Ministry of Finance guidelines for the processing of goods deposited in the external warehouse;
c) 179 /2011/TT-BTC December 8, 2011 of the Ministry of Finance guidelines for the disposal of abandoned goods, failures, confusion, transit of customs at the port of the sea without persons to receive provisions at Article 45 Customs and goods without other recipient.
3. During the execution process, if the birth is entangled, suggest the agencies, the organization, the unit that reflects promptly on the Ministry of Finance to coordinate the ./.
KT. MINISTER. |
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(signed) |
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Nguyen Organic |
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