Vietnam: What do the premises of customs declarants where the post-customs clearance inspection is conducted include? What are the cases of conducting post-customs clearance inspection at the premises of customs declarants?
- What do the premises of customs declarants where the post-customs clearance inspection in Vietnam is conducted include?
- What are the cases of conducting post-customs clearance inspection at the premises of customs declarants in Vietnam?
- What are the procedures for post-customs clearance inspection at the premises of customs declarants in Vietnam?
What do the premises of customs declarants where the post-customs clearance inspection in Vietnam is conducted include?
Places for conducting the post-customs clearance inspection are specified in Article 77 of the Customs Law 2014 as follows:
Post-customs clearance inspection
1. Post-customs clearance inspection means inspection carried out by customs authorities of customs documents, accounting books and documents and goods-related documents and data; and a physical inspection of goods where necessary and requirements which are required to meet after such goods are granted clearance.
Post-customs clearance inspection aims to assess the accuracy and truthfulness of documents and dossiers that are declared, submitted and produced by customs declarants to customs authorities; and observance by customs declarants of the law on customs and other laws related to the management of imported and exported goods.
2. Post-customs clearance inspection shall be carried out at customs authorities or premises of customs declarants.
Premises of customs declarants include their head offices, branches, stores, and goods production and preservation establishments.
3. The time limit for post-customs clearance inspection is 5 years from the date of customs declaration registration.
According to this regulation, post-customs clearance inspection shall be carried out at customs authorities or premises of customs declarants.
In particular, the premises of customs declarants include their head offices, branches, stores, and goods production and preservation establishments.
Thus, the post-customs clearance inspection shall be conducted at head offices, branches, stores, and goods production and preservation establishments of customs declarants in Vietnam.
What are the cases of conducting post-customs clearance inspection at the premises of customs declarants in Vietnam?
Under Article 98 of Decree 08/2015/ND-CP on post-customs clearance inspection at the premises of customs declarants:
Post-customs clearance inspection at the premises of customs declarants
1. Post-customs clearance inspection at the premises of customs declarants shall apply to the cases regulated in Article 78 of the Customs Law, except for customs documents that have been inspected under regulations laid down in Clause 1 Article 97 hereof.
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At the same time, under Article 78 of the Customs Law 2014 on cases of post-customs clearance inspection:
Cases of post-customs clearance inspection
1. Inspection in case there are violation of the law on customs and other laws relevant to the management of imported and exported goods.
2. In cases other than those as prescribed in Clause 1 of this Article, post-customs clearance inspection shall be carried out based on the application of risk management.
3. Inspection of law observance by customs declarants.
Thus, except for customs documents that have been inspected as prescribed in Clause 1, Article 97 of Decree 08/2015/ND-CP, the post-customs clearance inspection at the premises of customs declarants shall be conducted in the following cases:
(1) Inspection in case there are violation of the law on customs and other laws relevant to the management of imported and exported goods.
(2) In cases other than those as prescribed in (1), post-customs clearance inspection shall be carried out based on the application of risk management.
(3) Inspection of law observance by customs declarants.
What are the procedures for post-customs clearance inspection at the premises of customs declarants in Vietnam?
According to the provisions of Article 80 of the Customs Law 2014, the procedures for post-customs clearance inspection at the premises of customs declarants in Vietnam are specified as follows:
- Announce the post-customs clearance, inspection decision before the inspection is conducted;
- Compare declared statements with accounting books and documents, financial statements, related documents and actual requirements of imported and exported goods within the scope and content of the post-customs clearance inspection decision;
- Make a written record of post-customs clearance inspection within 5 working days after the inspection is concluded;
- Within 15 working days after the inspection is concluded, the inspection decision issuer shall sign the inspection conclusion and send it to the customs declarant.
In case the inspection conclusion requires expert opinions of a competent agency, the time limit for signing the inspection conclusions is determined from the date on which the competent agency gives its opinions.
Competent professional agencies shall give their opinions within 30 days from the date of receiving requests from customs authorities;
- Handle according to the competence of customs officials or transfer the case to a competent authority for handling according to inspection results.
Note: If customs declarants fail to abide by inspection decisions, explain and provide documents and documents within the prescribed time limit to customs authorities, customs authorities shall base themselves on collected and verified documents and materials to make a decision on handling in accordance with the laws on taxes and handling of administrative violations or conduct specialized inspection in accordance with law.
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