Expert / Legal insights

Dzungsrt & Associates is pleased to share with our valued Clients and Partners the key updates of Circular No. 78/2026/TT-BTC, effective from 1st July 2026, which amends and supplements a number of regulations governing the handling of abandoned goods in customs areas.
Key highlights:
⚓ Finalizing the principles for the management and handling of abandoned goods.
⚓ Supplementing the notice of abandoned goods for cases where such goods show signs of violations of law.
⚓ Introducing, for the first time, the principles for allocation of costs incurred in handling abandoned goods between the enterprise managing the abandoned goods and the carrier.
⚓ Revising the provisions on the Council for handling abandoned goods.
Circular 78 addresses practical issues arising from the implementation of the previous regulatory framework while clarifying the responsibilities of the relevant parties, standardizing the procedures for handling abandoned goods, and enhancing the effectiveness of customs administration in respect of abandoned goods within customs areas.
We hope the above information will be of help to our Clients and Partners, keeping you updated and ensuring your compliance with the latest legal requirements.
Please feel free to contact us should you require tailored legal advice on maritime transport or international trade regulations.
For the full newsletter, please visit our website: