What is post-customs clearance inspection? What are the locations of post-customs clearance inspection in Vietnam?

Hello, Lawnet would like to answer as follows:

1. What is post-customs clearance inspection?

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.(According to Clause 1, Article 77 of the Customs Law 2014)

What is the purpose of post-customs clearance inspection?

- 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. Locations of post-customs clearance inspection in Vietnam

The location for post-customs clearance inspection is specified in Clause 2, Article 77 of the Customs Law 2014, specifically:

- Post-customs clearance inspection shall be caưied 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.

- The time limit for post-customs clearance inspection is 5 years from the day on which of customs declaration registration.

Thus, the post-customs clearance inspection location is carried out at the headquarters of the customs authority and the headquarters of the customs declarant.

Procedures for post-customs clearance inspection at customs authorities in Vietnam

According to the provisions of Clause 1, Clause 2 and Clause 4, Article 79 of the Customs Law 2014, the order and procedures for post-customs clearance inspection at the customs office are as follows:

Step 1. Issue an inspection decision

- Directors of Customs Departments or heads of Customs Sub-Departments shall issue decisions on post-customs clearance inspection, request customs declarants to provide commercial invoices, bills of lading, goods purchase and sale contracts, certificates of origin of goods, payment documents, dossiers and technical documents of goods related to dossiers under inspection and explain relevant contents.

- The inspection duration is determined in the inspection decision provided that it is not more than 5 working days.

Step 2. Request the customs declarant to provide documents and conduct inspection

- A decision on post-customs clearance inspection must be sent to the customs declarant within 3 working days from the day on which of it is signed and at least 5 working days before the inspection is conducted.

- The customs declarant shall explain and provide documents and documentary evidence related to the dossier under inspection at the request of the customs authority.

- In the course of inspection, the customs declarant may explain and additionally provide customs document-related information and documents.

Step 3. Notify the results

Within 5 working days after an inspection is completed, the inspection decision issuer shall sign and send the notice of inspection results to the customs declarant.

Form of handling post-customs clearance inspection results by customs authorities

According to Clause 3, Article 79 of the Customs Law 2014, the handling of inspection results is regulated as follows:

- If provided information and documentary evidence and explained statements prove that customs declaration contents are correct, the customs document is accepted;

- If nothing proves that customs declaration contents are correct or the customs declarant fails to provide documents and documents and give explanations according to inspection requirements, the customs authority shall decide on handling in accordance with the laws on taxes and on handling of administrative violations.

Thus, depending on the inspection results and the level of cooperation of the customs declarant, the customs authority will take appropriate handling measures.

Order and procedures for post-customs clearance inspection at the customs declarant's headquarters in Vietnam

According to the provisions of Clause 3, Article 80 of the Customs Law 2014, order and formalities for post-customs clearance inspection:

Step 1: Announce the post-customs clearance, inspection decision before the inspection is conducted;

Step 2: 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;

Step 3: Make a written record of post-customs clearance inspection within 5 working days after the inspection is concluded;

Step 4: 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.

Note: In case the inspection conclusion requires expert opinions of a competent agency, the time limit for signing the inspection conclusions is determined from the day on which the competent agency gives its opinions. Competent professional agencies shall give their opinions within 30 days from the date of receiving requests of customs authorities;

Step 5: Handling according to the competence of customs officials or transferring the case to a competent authority for handling according to inspection results.

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