On January 27, 2014, the Ministry of Finance issued the Circular No. 15/2014/TT-BTC guiding to process goods left in the area of customs supervision, including abandoned goods; goods lost without receiver.
3. Hand luggage or objects forgotten by air passengers; goods are collected by the warehouse and open storage business during the loading and unloading without receiver and goods imported outside the Bill of lading and manifest without receiver.
Within that, 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.
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 and prepare documents to request the processing of goods left for submission to the customs Sub-Department for the goods whose owner has informed in writing of the abandonment; the goods are lost without receiver after 60 days, from the date of notification; 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 and so on
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.
This Circular takes effect on March 15, 2014 and annuls the Circular No. 33/2004/TT-BTC dated April 15, 2004; the Circular No. 195/2010/TT-BTC dated December 06, 2010; the Circular No. 179/2011/TT-BTC dated December 08, 2011
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