What are cases of post-customs clearance inspection in Vietnam? What are procedures for post-customs clearance inspection in 2024 in Vietnam?

What are cases of post-customs clearance inspection in Vietnam?

Pursuant to Article 78 of the Law on Customs in 2014 stipulating cases of post-customs clearance inspection in Vietnam:

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.

As regulated above, 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 shall be carried out in following cases:

- Inspection in case there are violation of the law on customs and other laws relevant to the management of imported and exported goods.

- In cases where there is no violation of the law on customs and other laws relevant to the management of imported and exported goods, post-customs clearance inspection shall be carried out based on the application of risk management.

- Inspection of law observance by customs declarants.

What are cases of post-customs clearance inspection in Vietnam? What are procedures for post-customs clearance inspection in 2024 in Vietnam? - image from internet

What are procedures for post-customs clearance inspection in 2024 in Vietnam?

Pursuant to Article 79 of the Law on Customs in 2014 stipulating post-customs clearance inspection at customs authorities:

Post-customs clearance inspection at customs authorities

1. 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.

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Pursuant to Article 80 of the Law on Customs in 2014 stipulating post-customs clearance inspection at premises customs declarants:

Post-customs clearance inspection at premises customs declarants

1. Competence to make a decision on post-customs clearance inspection:

a/ The General Director of Customs and Director of the Department for Post-Customs Clearance Inspection shall make a decision on post-customs clearance inspection nationwide;

b/ Directors of Customs Departments shall make a decision on post-customs clearance inspection in localities under their management.

In case of inspection of enterprises which are not located in administrative divisions under their management, Customs Departments shall report to the General Department of Customs for consideration and assignment of other units to conduct inspection.

The inspection and assessment of law observance of customs declarants must comply with annual post-customs clearance inspection plans promulgated by the General Director of Customs.

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As regulated above, post-customs clearance inspection shall be implemented as follows:

1. Post-customs clearance inspection at customs authorities

Step 1: Issue decisions on post-customs clearance inspection

Directors of Customs Departments or heads of Customs Sub-Departments shall issue decisions on post-customs clearance inspection

Directors of Customs Departments or heads of Customs Sub-Departments shall request customs declarants to provide dossiers and technical documents of goods related to dossiers.

Step 2: 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.

Step 3: The customs declarant shall explain and provide documents and documentary evidence related to the dossier under inspection at the request of the customs authority.

Step 4: The handling of inspection results

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.

Step 5: Within 5 working days after an inspection is completed, the inspection results shall be notified.

Step 6: The notice of inspection results shall be sent to the customs declarant.

2. Post-customs clearance inspection at premises customs declarants

Step 1: Competence to make a decision on post-customs clearance inspection:

Competence to make a decision on post-customs clearance inspection:

- The General Director of Customs and Director of the Department for Post-Customs Clearance Inspection shall make a decision on post-customs clearance inspection nationwide;

- Directors of Customs Departments shall make a decision on post-customs clearance inspection in localities under their management.

Step 2: Post-customs clearance inspection

The competent person shall 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;

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

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

Pursuant to Clause 2 Article 80 of the Law on Customs in 2014 stipulating post-customs clearance inspection at premises customs declarants:

Post-customs clearance inspection at premises customs declarants

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2. Duration of post-customs clearance inspection:

a/ The duration of post-customs clearance inspection shall be determined in the inspection decision provided that it is not more than 10 working days. The inspection duration is determined from the day on which the inspection begins. In case the scope of inspection is large and matters are complicated, the inspection decision issuer may grant an extension of the inspection duration once for not more than 10 working days.

b/ The decision on post-customs clearance inspection must be sent to the customs declarant within 3 working days from the day on which it is signed and within 5 working days before the inspection is conducted, except the cases as prescribed in Clause 1, Article 78 of this Law.

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As regulated above, the duration of post-customs clearance inspection shall be determined in the inspection decision provided that it is not more than 10 working days.

In case the scope of inspection is large and matters are complicated, the inspection decision issuer may grant an extension of the inspection duration once for not more than 10 working days.

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