In accordance with the Circular No. 203/2014/TT-BTC dated December 22, 2014 of the Ministry of Finance guiding the handling of backlogged goods within areas of customs operation. handling backlogged goods not For goods to be destroyed or For assets to be transferred to specialized management agencies for management and handling or to be transferred to agencies, organizations or units for management and use to be sold or through auction.
Within that, backlogged goods subject to customs supervision which are stored in a port, warehouse or storing yard within an area of customs operation include goods whose owner declares to abandon or performs acts showing his/her abandonment, the goods owner’s abandonment or act that shows his/her abandonment of goods with signs of law violation shall not be recognized; imported goods which no one comes to receive after 90 days from the date they arrive at a border gate; goods gathered by a port, warehouse or storing yard enterprise during the loading and unloading of goods and imported goods without bills of lading or manifests which no one comes to receive.
Accordingly, For goods to be sold, based on the value of goods determined by the Council (inclusive of taxes and charges as prescribed), the Council shall post information on the sale of the goods at the head office of the Customs Branch and Customs Department concerned for 3 days. In case only one organization or person registers to purchase the goods, the goods shall be sold to this organization or person. In case many organizations and persons register to purchase the goods, a draw shall be held to choose an organization or a person eligible to purchase the goods. Such draw shall be held by the Council to the witness of those registering to purchase the goods; those registering to purchase the goods but not taking part in the draw will lose their right to purchase the goods.
For goods to be auctioned, the reserve price for an auction is the price (inclusive of taxes and charges as prescribed) determined by the Council; the Council shall hire a professional auction organization to auction backlogged goods; if unable to hire such organization, the Council’s Chairperson shall invite a representative of the provincial-level Justice Department of the locality where backlogged goods are stored to join the Council for holding an auction for backlogged goods and the order and procedures for auctioning backlogged goods must comply with the law on property auction.
This Circular takes effect on February 05, 2015