Instructions on procedures for abandonment of goods due to mistaken delivery

Instructions-on-procedures-for-abandonment-of-goods-due-to-mistaken-delivery.w

On September 30, 2025, the Customs Sub-Department of Region II issued Official Letter No. 1121/HQKV2-NVHQ on guiding the procedures for abandonment of goods due to mistaken shipment.  

The guidelines are as follows: 

Goods are considered abandoned when: 

  • The goods owner declares the abandonment or performs an act proving the abandonment (with a written abandonment of the goods). 
  • Goods stored by the sea carrier in Vietnam are left at the seaport and the carrier has a written waiver of the right to custody.  
  • Abandoned goods are subject to customs supervision in the customs operation area but the goods owner does not come to pick them up and does not respond after being notified by a competent agency. 

(According to Articles 5.1 and 5.2 of Circular No. 203/2014/TT-BTC) 

Goods left behind by goods owners abandoned or sent by mistake are subject to customs supervision shall be stored at ports, warehouses and yards in customs operation areas. 

And do not accept to give up if the goods show signs of violating the law. 

(According to Article 1.2.a of Circular No. 203/2014/TT-BTC) 

(According to Official Letter No. 1121/HQKV2-NVHQ dated September 30, 2025) 

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