Are smartphones considered perishable goods in Vietnam?

Are smartphones considered perishable goods in Vietnam?

Pursuant to Article 2 of the Circular 173/2013/TT-BTC stipulating perishable goods as follows:

Perishable goods include:

1. Fresh food, easy to go rancid, difficult to preserve;

2. Combustible and explosive goods (gasoline, oil, liquefied petroleum gas and other flammable and explosive substances);

3. Medicinal drugs, veterinary drugs, and plant protection drugs whose expiry date is less than 60 days according to the expiry date indicated on the package or label;

4. Processed foods and other goods whose expiry date is less than 30 days according to the expiry date indicated on the package or label;

5. Seasonal goods (seasonal consumer goods, serving holidays and Tet), high-end electronic goods (tablets, smartphones) and other goods that will damaged or expired if it is not handled immediately after the decision on custody or confiscation is issued.

Thus, high-end electronic goods including tablets and smartphones are considered perishable goods according to the above regulations.

Can confiscated smartphones be processed for direct sale without auction in Vietnam?

Pursuant to Article 3 of the Circular 173/2013/TT-BTC stipulating the form of handling material evidences of administrative violations being perishable goods as follows:

1. Destruction of damaged goods and articles that are no longer valid for use.

2. Direct sale (not through auction), except for cases of destruction as prescribed in Clause 1 of this Article.

As regulations above, confiscated smartphones can be processed for direct sale without auction in Vietnam if the phones are not damaged or within expiry date.

Who has the authority to sell directly without auction the confiscated perishable goods in Vietnam?

Pursuant to Clause 1 Article 4 of the Circular 173/2013/TT-BTC stipulating organization of handling of material evidences of administrative violations is perishable goods as follows:

1. For perishable goods handled by direct sale:

a) The person who issues the decision on temporary seizure of material evidences in accordance with the law on handling of administrative violations (hereinafter referred to as the person who issues the seizure decision) shall decide and organize the immediate sale of vulnerable goods and articles; damage to organizations and individuals that have demand to buy and must take responsibility for their decisions;

b) The person who issues the decision on temporary seizure is responsible for assessing the quality of sold goods and articles; in case of necessity, the person issuing the decision on temporary seizure shall invite specialized agencies to coordinate in assessing the quality of goods;

c) The selling price of perishable goods and articles determined by the issuer of the decision on temporary seizure of material evidences based on the provisions of Clause 2, Article 60 of the Law on Handling of Administrative Violations and the quality of the perishable goods; in case the grounds specified in Clause 2, Article 60 of the Law on Handling of Administrative Violations cannot be applied, the person who issues the decision on custody shall coordinate with the finance agency of the same level or the financial agency in the locality where the violations occur (in the case authorized by a superior financial authority or in the case where the person who issues the seizure decision belongs to an agency not organized by administrative level) to determine the selling price of perishable goods;

d) The sale of perishable goods and articles must be recorded in writing. The main contents of the minutes include: grounds for sale; time and place of sale; seller; name, type, origin, quantity and current state of goods and articles at the time of sale; selling unit price, payment value; buyers and other relevant content;

dd) Goods subject to conditional business such as flammable and explosive goods, curative drugs, veterinary drugs, and plant protection drugs may only be sold to organizations and individuals that fully meet the conditions in accordance with the law.

Thus, the person who issues the decision on temporary seizure of material evidences according to the provisions of the law on handling of administrative violations is competent to decide and organize the immediate sale of perishable goods to organizations and individuals that have purchase requirements as specified above.

Best regards!