Customs procedures for international stray goods (goods from one country straying to another)

– Agency directly implementing administrative procedures: Customs Branch.

– Decree No. 187/2013/ND-CP dated November 20, 2013 of the Government detailing the implementation of the Commercial Law on international goods purchase and sale activities and buying, selling and processing agency activities and transit of goods with foreign countries;

– Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and implementing measures of the Customs Law on customs procedures, inspection, supervision and control.

– 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.

– Circular No. 191/2015/TT-BTC dated November 24, 2015 of the Ministry of Finance regulating customs procedures for exported, imported, and QC goods sent via international express delivery services.

+ Step 2: The Customs Branch receives the declaration of documents in paper or electronic format if connected to the Customs network and checks the documents; Compare the declared contents.

+ Step 3: Confirm customs clearance and keep records according to regulations.

– Written request to ship misrouted goods to the country with the address listed on the bill of lading and list of misrouted goods;

– Register an independent transport declaration for goods lost internationally according to the provisions of Article 17 of Circular No. 191/2015/TT-BTC (Declaration Appendix II issued with Circular No. 38/2015/ TT-BTC,