The opening of luggage lost, confused to check must be approved and monitored by the Customs Agency.3. The Ministry of finance detailing the handling for lost checked baggage, mistakenly failed to determine the recipient.Article 47. Customs re-entering for goods exported1. The form of exported goods re-entering but bounced back (hereinafter referred to as re-entering returns) include:a) re-entering returns to repair, recycling (collectively referred to as recycling) then re-export;b) re-entering returns for domestic consumption;Celsius) re-entering returns to destruction in Vietnam (not applicable for foreign traders for processing);d) re-entering returns to re-export to other foreign partners.2. customs records:a) Customs Declaration of goods imported;b) transport document in the case of goods shipped by sea, air, rail: submit 1 copy;c) text of the foreign party announced now to bounce back or text of the shipping/shipping agents reported no consignee: submit 1 copy.3. follow the customs procedures specified in section 5 of this Chapter (except the import license, written notice specialized test results).4. the customs authority does not collect taxes for goods re-entering prescribed in clause 1 of this article, if at the time of check in re-entering the customs declaration filed with insufficient record does not collect taxes according to regulations.5. For goods re-entering for recycling, the recycling period by enterprises registered with the Customs Agency but not more than 275 days re-entering; The Customs is not paid within the time limit, if the recycled recycling sign that had appeared, made under the provisions of tax legislation.6. procedure of recycled origin has performed as specified in section 5 of this Chapter.7. Handling of recycled goods not re-export are:a) for recycled products is now processing: customs procedures for domestic consumption or destruction;b) for recycled products is not found then machining in domestic consumption as commodities re-entering to domestic consumption.
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