A bonded warehouse in Mong Cai City, Quang Ninh province. Photo: Q.H

Accordingly, the GDVC cites Article 58 of the Law on Customs as saying that “1. Goods in stock which are stored in ports, warehouses and storing yards in areas of customs operations shall include: Goods of which the owner has declared abandonment or has acted in a way proving abandonment thereof; Goods which are collected by operators of ports, warehouse and storing yard during the process of goods loading and unloading”.

Procedures for handling goods in stock in the customs control area are specified in the Government’s Decree 29/2018/ND-CP, Circular 57/2018 and Circular 203/2014 of the Ministry of Finance.

If goods meet requirements as prescribed in Decree 29/2018/ND-CP, Circular 57/2018 and Circular 203/2014 on the declaration by goods owners about abandonment for goods under the customs control area, the Customs will handle goods in accordance with regulations on goods in stock.

If the goods are frozen food, the destruction must be accepted by the local environment management agency before destruction. When conducting the destruction, the unit in charge of destruction must report to the Provincial People's Committee to send a representative to participate in the Handling Council to monitor the destruction and report the time and place for the destruction to the GDVC to assess risks and request other units to coordinate supervision in case of necessity.

The whole destruction process must be recorded and photographer for archival purposes. At the end of the destruction process, the leading unit shall report the implementation results to the GDVC.