1. What is post-customs clearance inspection?
Article 77 Customs Law 2014 regulations: Post-customs clearance inspection To be Customs inspection activities for customs records, accounting books, accounting documents and other documents
other documents and data related to goods; Physical inspection of goods in case of necessity and conditions after the goods have been cleared through customs.
The post-customs clearance inspection aims to evaluate the accuracy and truthfulness of the content of documents and records that the customs declarant has declared, submitted, and presented to the customs authority; Evaluate customs declarants' compliance with customs laws and other legal regulations related to export and import management.
Post-customs clearance inspection is carried out at the headquarters of the customs authority and the headquarters of the customs declarant. The headquarters of the customs declarant includes the head office, branches, stores, place of production, and place of storage of goods.
The post-customs clearance inspection period is 5 years from the date of registration of the customs declaration.
2. Cases of post-customs clearance inspection
SchoolsCases of post-customs clearance inspection include:
– Check when there are signs of violation of customs laws and other legal regulations related to export and import management.
– For cases not specified in Clause 1 of this Article, post-customs clearance inspection is carried out on the basis of applying risk management.
– Check customs declarants' compliance with the law.
– Post-customs clearance inspection at customs headquarters
– Post-customs clearance inspection at the customs office according to the provisions of Article 79 of the 2014 Customs Law as follows:
– The Director of the Customs Department and the Director of the Customs Branch shall issue a decision on post-customs clearance inspection, requiring the customs declarant to provide commercial invoices, transport documents, goods purchase and sale contracts, and other documents. from the certificate of origin of the goods, payment documents, records, technical documents of the goods related to the documents being inspected and explaining the related contents.
The inspection time is determined in the inspection decision, but is maximum 5 working days.
– The decision on post-customs clearance inspection must be sent to the customs declarant within 03 working days from the date of signing and no later than 05 working days before the date of inspection.
The customs declarant is responsible for explaining and providing documents and records related to the documents being inspected at the request of the customs authority.
During the inspection, the customs declarant has the right to explain and supplement information and documents related to the customs dossier.
– The handling of test results is regulated as follows:
+ In case the information, vouchers and documents provided and the explained content prove that the customs declaration content is correct, the customs dossier is accepted;
+ In case it is not possible to prove that the customs declaration content is correct or the customs declarant does not provide records, vouchers, documents, or does not explain as required by inspection, the customs authority will decide to handle it according to regulations. provisions of tax law and law on handling of administrative violations.
– Within 05 working days from the date of completion of the inspection, the person making the inspection decision must sign a notice of inspection results and send it to the customs declarant.
3. Post-customs clearance inspection at the customs declarant's headquarters
Article 80 of the 2014 Customs Law stipulates post-customs clearance inspection at the customs declarant's headquarters as follows:
Authority to decide on post-customs clearance inspection:
a) The Director General of the General Department of Customs and the Director of the Post-Customs Clearance Inspection Department decide on post-customs clearance inspection nationwide;
b) The Director of the Customs Department decides on post-customs clearance inspection within the Department's management area.
In case of inspection of an enterprise not within the assigned management area, the Customs Department reports to the General Department of Customs to consider assigning a unit to carry out the inspection.
The inspection and assessment of legal compliance of customs declarants is carried out according to the annual post-customs clearance inspection plan issued by the Director General of the General Department of Customs.
Post-customs clearance inspection period:
a) The post-customs clearance inspection period is determined in the inspection decision, but is maximum 10 working days. The inspection time is calculated from the date the inspection begins; In case the inspection scope is large and the content is complex, the person who signed the inspection decision may extend it once for no more than 10 working days;
b) The decision on post-customs clearance inspection must be sent to the customs declarant within 03 working days from the date of signing and no later than 05 working days before the date of inspection, except for the cases specified in Clause 1. Article 78 of this Law.
Order and procedures for post-customs clearance inspection:
a) Announce the post-customs clearance inspection decision when the inspection begins;
b) Compare the declared content with accounting books, accounting documents, financial reports, relevant documents, and the actual status of exported and imported goods within the scope and content of the decision. post-customs clearance inspection;
c) Prepare a post-customs clearance inspection record within 05 working days from the date of completion of the inspection;
d) Within 15 days from the date of completion of the inspection, the person deciding on the inspection must sign the inspection conclusion and send it to the customs declarant. In case the inspection conclusion requires professional opinions from a competent authority, the time limit for signing the inspection conclusion is calculated from the date of the competent authority's opinion. Competent specialized agencies shall give opinions within 30 days from the date of receipt of the request from the customs authority;
d) Handle according to authority or transfer to competent level for handling according to inspection results.
In case the customs declarant does not comply with the inspection decision, does not explain or provide records and documents on time to the customs authority, the customs authority will, based on the collected records and documents, confirm to decide on handling according to the provisions of tax law, law on handling of administrative violations or carry out specialized inspection according to the provisions of law.
4. Duties and powers of customs officers in post-customs clearance inspection
TThe Director of the General Department of Customs, the Director of the Post-Customs Clearance Inspection Department, and the Director of the Customs Department have the following duties and powers:
a) Issue an inspection decision and establish an inspection team;
b) Extend the inspection time if necessary;
c) Issue inspection conclusions; processing test results; decide to handle according to the provisions of tax law, law on handling of administrative violations according to authority or propose a competent person to decide to handle according to the provisions of law;
d) Resolve complaints and denunciations according to the provisions of law.
The head of the inspection team has the following duties and powers:
a) Organize and direct inspection team members to comply with the content, subjects, and time limit of inspection stated in the inspection decision;
b) Request customs declarants to provide information, documents, and written reports explaining issues related to inspection content, and present goods for inspection when necessary and subject to conditions. to sue;
c) Make records and report to competent authorities to handle acts of non-compliance, obstruction, or delay in implementing inspection decisions of customs declarants;
d) Temporarily seize and seal documents and exhibits in case the customs declarant shows signs of dispersing or destroying documents and exhibits related to illegal acts;
d) Prepare and sign inspection records;
e) Report the inspection results to the person who issued the inspection decision and take responsibility for the accuracy, honesty and objectivity of that report.
Inspection team members have the following duties and powers:
a) Perform tasks as assigned by the Inspection Team Leader;
b) Report the results of performance of assigned tasks to the Head of the inspection team; Be responsible before the law and the inspection team leader for the accuracy, honesty and objectivity of the report;
c) Prepare and sign inspection records as assigned by the Inspection Team Leader.
5. Rights and obligations of customs declarants in post-customs clearance inspection
– Exercise rights and obligations as prescribed in Article 18 of this Law.
– Provide timely, complete and accurate records and documents as requested and take responsibility for the accuracy and truthfulness of those records and documents.
– Refuse to provide information and documents not related to the inspection content, information and documents that are state secrets, unless otherwise prescribed by law.
– Receive the inspection conclusion and request an explanation of the inspection conclusion content; reserve comments in the inspection conclusion.
– Request the inspection team leader to present the inspection decision and customs identification card in case of post-customs clearance inspection at the customs declarant's headquarters.
– Comply with post-customs clearance inspection requirements, appoint competent people to work with customs authorities.
– Explain related issues at the request of customs authorities.
– Sign the inspection record.
– Comply with handling decisions of customs authorities and competent agencies.
6. The role of post-customs clearance inspection
– Post-clearance inspection is one of the measures to improve the management capacity of customs authorities, effectively combat trade fraud, and at the same time create conditions for quick customs clearance, actively contributing to development. international trade exchanges, improving the investment environment, creating a healthy competitive environment in the business community
– Post-customs clearance inspection is also one of the measures contributing to ensuring strict and effective implementation of customs laws and legal documents related to the field of import and export of goods, especially improving High awareness of voluntary compliance with the law of the business community
– Ensure to prevent budget revenue loss, reduce customs management costs, and minimize risks for entities participating in customs legal relations
– Post-customs clearance inspection has a positive impact on the customs management system through identifying and handling potential risks of the system.
– Through post-customs clearance inspection activities, it can lead to expanding the scope of subsequent inspections when necessary in many other areas, such as checking the license regime, quotas, origin of goods, and inspection of goods. anti-dumping…
– Post-customs clearance inspection is an effective tool for customs inspection and supervision, because through this operation, customs authorities have quite complete information about relevant transactions reflected. in the accounting and financial reporting systems of businesses
– Post-customs clearance inspection allows customs authorities to apply simplified supervision and management measures on the basis of customs modernization while still ensuring the state management function of customs.
