Imported and exported goods, checked baggage of people entering or leaving the country, lost or mistaken

– Authority or competent person authorized or decentralized to implement (if any): None.

– Agency directly implementing administrative procedures: Airport Customs Branch.

– Coordinating agency (if any): Airport Authority, Aviation Security.

– Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and implementing measures for a number of articles of the Customs Law on customs procedures, inspection, supervision and control customs (Article 46);

– Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance regulating customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods.

- Step 2: The customs authority presides over and coordinates with the Airport Authority and Aviation Security to conduct checks through baggage scanners before bringing lost or mistaken checked baggage into the storage area.

+ In case the scanner does not detect luggage that exceeds the tax-free allowance standards according to regulations, or the luggage is in violation, it will be handed over to the port business enterprise or representative of the shipping enterprise to return it to the person exiting or entering the country. scene;

+ In case through scanner inspection, it is discovered that the luggage exceeds the tax-free allowance standards according to regulations, or the luggage is in violation, the customs authority will seal it before bringing it to the lost or mistaken luggage storage area. and of port businesses. When receiving lost or mistaken luggage, people on exit or entry must carry out customs procedures as prescribed in Article 59 of Decree No. 08/2015/ND-CP.