Destruction of Administrative Violation Evidence That Consists of Perishable Goods and Items

This is one of the forms of organizing the handling of administrative violation exhibits that are goods and items prone to spoilage as specified by the Minister of Finance in Circular 173/2013/TT-BTC guiding the implementation of certain contents on the management, handling of exhibits, administrative violation means that are temporarily seized and confiscated according to administrative procedures.

To be specific, based on Clause 2, Article 4 of Circular 173/2013/TT-BTC, the organization of handling administratively confiscated goods and perishable items in the form of destruction is carried out as follows:

Destruction of administrative violation goods, perishable items, Circular 173/2013/TT-BTC

Illustrative image (source: internet)

- Authority to destroy: The person who issued the detention decision establishes the Handling Council to destroy the goods and items that are perishable and no longer usable. The Handling Council is chaired by the person who made the detention decision or an authorized person, and other members including: representative of the finance authority at the same level or the finance authority at the location where the violation occurred and representatives from relevant specialized agencies;- Destruction methods: Depending on the nature and characteristics of the goods and items as well as the requirements to ensure environmental hygiene, the destruction is conducted in the following forms:

- Using chemicals;- Using mechanical measures;- Burning;- Burying;- Other forms as prescribed by law.

Additionally, the destruction of goods and items must be recorded, with the full signatures of the members of the Handling Council.

Refer to other provisions at Circular 173/2013/TT-BTC which takes effect from January 5, 2014.

Thu Ba

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