What are 8 groups of enterprises trading in high-tariff goods centralized for inspection by the General Department of Customs of Vietnam in 2025?

What are 8 groups of enterprises trading in high-tariff goods centralized for inspection by the General Department of Customs of Vietnam in 2025?

The Government Inspectorate of Vietnam has just issued Official Dispatch 2220/TTCP-KHTH of 2024 regarding the orientation of the Inspection Program for the year 2025 for Ministries, ministerial-level agencies, and agencies under the Government of Vietnam, as well as People's Committees of provinces and centrally-run cities.

In the Appendix of Official Dispatch 2220/TTCP-KHTH of 2024, the General Department of Customs of Vietnam is oriented to focus inspections on groups of enterprises importing goods with high tariffs and large turnover, particularly those items with sudden surge in turnover and potential fraud in code, value, origin, and goods management policy. Specifically:

(1) Enterprises importing raw materials and accessories for the garment industry, electronic components, machinery, equipment, consumer electronics, car tires, iron and steel, wood and wood products, consumer goods, medical equipment, pharmaceuticals, chemicals, alcohol, tobacco, scrap, minerals, processed frozen food...;

(2) Enterprises importing goods with signs of fraud regarding quality, food safety and hygiene such as: beverages, tobacco, functional foods, cosmetics...;

(3) Enterprises importing goods with signs of fraud regarding value, tariff, and state management policy such as: minerals, mineral-based products, wood, iron and steel;

(4) Enterprises importing materials for processing, production, export, export processing with high import and export turnover, experiencing unusual growth in turnover;

(5) Foreign-invested export processing enterprises engaging in business activities beyond export processing operations;

(6) Enterprises importing goods for investment projects;

(7) Enterprises importing goods exempt from taxes, not subject to taxes with unclear, non-transparent documentation that does not meet preferential tax conditions;

(8) Enterprises importing components for assembling and manufacturing automobiles receiving tax incentives according to Decree 125/2017/ND-CP.

What are 8 groups of enterprises trading in high-tariff goods centralized for inspection by the General Department of Customs of Vietnam in 2025? (Image from the Internet)

What is the basis for selecting inspection targets in customs in Vietnam?

According to the provisions at point a, clause 2, Article 14, Regulations on the organization, activities, work relations of the Inspectorate; the sequence and procedures for conducting a specialized customs inspection issued with Decision 4129/QD-TCHQ of 2017, the basis for selecting inspection targets is as follows:

- List of key enterprises (enterprises with varying levels of risk in different sectors of activity) from the General Department of Customs of Vietnam and the Provincial and City Customs Departments;

- Requirements of the sector's and unit's work tasks; Orientation in building the annual inspection plan of the upper-level management agency;

- Results of analysis and evaluation of information collected about the inspection object.

What is the process of gathering information for issuing inspection decisions in Vietnam?

Based on Article 16 of the Regulations on the organization, activities, work relations of the Inspectorate; the sequence and procedures for conducting a specialized customs inspection issued with Decision 4129/QD-TCHQ of 2017, the process of gathering information, documents, and understanding the situation to issue inspection decisions is as follows:

- In cases where the information about the inspection object collected during the annual inspection plan development process is not complete and/or to clarify the focus and priority of the inspection or in other necessary cases, the person issuing the inspection decision or the head of the unit assigned to lead the inspection (collectively referred to as the person assigning the task to understand the situation) directs the gathering of information, documents, and understanding the situation to serve the issuance of the inspection decision.

- The appointment of an official or a Working Group (collectively referred to as the person understanding the situation) to collect information, documents, and understand the situation at the inspection object’s headquarters and related agencies, units must be documented in writing. The time for understanding the situation shall not exceed 15 working days.

- Persons understanding the situation must develop a plan for understanding the situation according to Form 01/KHNTH-TTr Download and a framework for understanding the situation according to Form No. 02/ĐCNTH-TTr Download, submitting them to the person assigning the task to understand the situation for review and approval.

- No later than 5 working days from the end of understanding the situation, the person understanding the situation is responsible for aggregating, analyzing, evaluating the collected information, compiling a report in writing to the person assigning the task to understand the situation according to Form No. 03/BC-TTr Download. The report on the understanding of the situation shall include the following main contents:

+ Summary of information collected on the inspection object (General overview of functions, tasks, authority, legal regulations related to the organization and activities of the agency, organization, unit expected to be inspected; Situation and performance results of the agency, organization, unit expected to be inspected; inspection, examination, audit, investigation results of competent agencies related to the expected inspection content (if any), and other related information);

+ Assessment and evaluation of prominent issues, possibilities, and signs of violations regarding policies, management, and implementation;

+ Proposal of inspection contents, clearly stating the focus and priority areas; agencies, organizations, individuals to be checked and verified;

+ Other content (if any).