Thông tư 05/2003/TT-BTC hướng dẫn xử lý hàng hoá tồn đọng tại cảng biển Việt Nam do Bộ Tài Chính ban hành

CIRCULAR

GUIDING THE DISPOSAL OF GOODS LEFT IN STOCK AT VIETNAMS SEAPORTS

Pursuant to the Governments Decree No. 86/2002/ND-CP of November 5, 2002 prescribing the functions, tasks, powers and organizational structure of the ministries and ministerial-level agencies;
Pursuant to the Governments Decree No. 178/CP of October 28, 1994 on the tasks, powers and organizational apparatus of the Ministry of Finance;
In order to dispose goods left in stock without recipients at seaports and create conditions to raise the efficiency of seaports operation; at the proposals of the localities and seaports; after consulting with the Ministry of Communications and Transport and the Ministry of Trade, the Ministry of Finance hereby guides a number of points on the disposal of goods left in stock at Vietnams seaports as follows:

I. SCOPE AND SUBJECTS OF APPLICATION:

1. This Circular guides the disposal of goods left in stock at Vietnams seaports, including:

- Goods which have been kept at warehouses or storing yards beyond the prescribed time limits without recipients.

- Goods in excess as compared to the bills of lading.

- Goods not inscribed in manifests.

- Goods temporarily consigned but without claimants.

- Returned export goods without recipients.

- Goods deposited at seaports warehouses or yards by agents upon the release of containers, but without recipients.

- Goods held in Vietnam and left at seaports by sea carriers, who have issued written documents abandoning their rights to hold goods.

The above-mentioned goods shall be considered being left in stock at seaports when they are not received after being notified by the seaports to the goods owners or agents for at least 3 times within 60 days, or once within 5 days for frozen goods, perishable foodstuffs and dangerous and hazardous

2. This Circular shall not apply to the following goods:

a) Goods held in Vietnam by sea carriers under the provisions of the Governments Decree No. 55/1998/ND-CP of July 22, 1998 on the disposal of goods held in Vietnam by sea carriers.

b) Goods, which are abandoned, strayed or mistakenly-claimed or unclaimed after the expiry of customs declaration time limit prescribed in Article 45 of the Customs Law.

II. ORGANIZATION OF THE DISPOSAL OF GOODS LEFT IN STOCK AT SEAPORTS

1. Setting up Councils for disposing goods left in stock at seaports:

In provinces and centrally-run cities where seaports exist, the provincial/municipal Peoples Committees shall set up Councils for disposing goods left in stock at seaports, possibly the Standing Councils operating on a part-time basis.

A Council for disposing goods left in stock at seaports shall consist of:

- A leader of the provincial/municipal Finance-Pricing Service: Chairman of the Council.

- The seaports director: Standing member of the Council (to be changed according to each seaport).

- A representative of the provincial/municipal Customs Department: Member of the Council.

- A representative of the Peoples Committee of the province or centrally-run city where the seaport exists (if necessary): Member of the Council.

2. Organizing the disposal of goods left in stock at seaports:

The seaports directors shall base themselves on the practical situation on the volumes of goods left in stock at their seaports, which must be disposed, make written inventory and declaration of each type of goods and report them to the Councils for handling:

a) The Councils shall organize the expertise and valuation of the goods lots:

The Councils shall carry out procedures for opening the goods and containers seals, make the inventory of the volumes of goods actually left in stock at seaports and classify such goods for disposal.

In case of necessity, the Councils may set up specialists groups to assist them and invite the concerned agencies to join in goods inventory and classification, and determination of goods quality and value.

b) For goods with no more use value: The seaports directors shall organize the destruction thereof under the Councils supervision.

c) For usable goods:

- The Councils shall organize the appointed sale of goods lots valued at under VND 10 million and auction sale of goods lots valued at VND 10 million or over.

- Particularly for goods being food, foodstuffs and perishable technological merchandise articles: The Councils may directly sell them to enterprises having the right business lines.

d) The auction of goods left in stock at seaports shall comply with the Regulation on property auction, issued together with the Governments Decree No. 86/CP of December 19, 1996.

e) Goods left in stock at seaports to be handled shall not be subject to procedures for goods importation and not liable to import tax.

f) The procedures for goods delivery and reception shall be carried out according to the seaports current regulations.

III. SETTLEMENT OF PROCEEDS FROM THE SALE OF GOODS LEFT IN STOCK AT SEAPORTS:

1. Those who buy goods left in stock shall have to make payments for the goods purchase to the seaport enterprises.

2. Seaport enterprises shall hand to goods buyers value added goods sale invoices issued by the Ministry of Finance. The selling prices of goods left in stock (the appointed-sale or auction prices), which are accepted by the buyers, shall be the VAT-included prices.

3. The declaration and payment of VAT upon the sale of goods left in stock shall be carried out in the month next to the time of goods sale, together with monthly tax declaration of the enterprises, and inscribed in a separate line.

4. Proceeds from the sale of goods left in stock shall be settled as follows:

+ Paying VAT on the goods sale.

+ Making deductions not exceeding 5% of the value of sold goods to cover expenses for the operation of the Councils for disposing goods left in stock at seaports, including: expenses for goods inventory and classification; expenses for determination of goods quality and value; expenses related to the provision of information on goods auction and organization of auction, in strict accordance with the regimes prescribed by the State.

+ Paying expenses for expertise of goods quality by functional agencies (if any).

+ Paying expenses for goods destruction.

+ Paying charges for loading, unloading, storage, delivery and preservation of goods left in stock at seaports.

+ The remainder shall be remitted into local budgets.

5. The seaports shall have to make payment and final settlement of the handling of goods left in stock together with the enterprises annual financial settlement.

6. If the proceeds from the sale of goods left in stock in a year are not enough to cover arising expenses related to the disposal of these goods, the seaports shall be allowed to account the deficit amounts into the enterprises annual production and business costs.

IV. IMPLEMENTATION ORGANIZATION

This Circular takes effect after its signing.

For goods lots left in stock at seaports after the day the Ministry of Finance annulled its Circular No. 45/TC/GTBD of September 21, 1992 and not yet disposed, the provisions of this Circular may apply to the disposal thereof.

In the course of implementation, if any problems arise, organizations and individuals are requested to timely report them to the Ministry of Finance for consideration, appropriate amendment and supplementation.