What are criteria for classifying the level of customs risk for declarants from March 15, 2024 in Vietnam?

What are levels of customs risk for declarants from March 15, 2024 in Vietnam?

On January 29, 2024, the Minister of Finance issued Circular 06/2024/TT-BTC amending and supplementing certain provisions of Circular 81/2019/TT-BTC on the management of risks in customs operations.

Starting from March 15, 2024, the level of customs risk for declarants is classified into the following 09 categories:

Level 1: Priority enterprises as defined in point a, clause 1, Article 12 of Circular 81/2019/TT-BTC.

Level 2: Declarants with very low risk.

Level 3: Declarants with low risk.

Level 4: Declarants with medium risk.

Level 5: Declarants with high risk.

Level 6: Declarants with very high risk.

Level 7: Declarants who have not engaged in export or import activities in the past 365 days from the assessment date and have not been penalized for violations in the customs field or other fields by customs authorities.

Level 8: Declarants who have not engaged in export or import activities in the past 365 days from the assessment date and have been penalized for violations in the customs field or other fields by competent authorities, except for violations specified for Level 9.

Level 9: Declarants who have not engaged in export or import activities in the past 365 days from the assessment date and have been penalized for violations specified in Section 1, Section 2 of Appendix 6 issued together with Circular 81/2019/TT-BTC (amended by Circular 06/2024/TT-BTC).

What are criteria for classifying the level of customs risk for declarants from March 15, 2024 in Vietnam? - image from internet

What are criteria for classifying the level of customs risk for declarants from March 15, 2024 in Vietnam?

Under Article 15 of Circular 81/2019/TT-BTC (amended by Article 7 of Circular 06/2024/TT-BTC), the criteria for classifying the level of customs risk for declarants from Level 2 to Level 6 are:

- In accordance with the provisions of Article 15 of Decree 08/2015/ND-CP.

- Compliance level of declarants, port operators, warehouses, and yards as regulated in Article 10 of Circular 81/2019/TT-BTC.

- Establishment time, operating headquarters, workshop scale, number of employees, business entity type, information about the business owner, capital, participation in the stock market, and compliance with ISO 9001 International Standards.

- Duration, frequency of operations, routes, goods, types of exports, imports, export-import turnover, total taxes paid, revenue, and profit.

Results of inspections, monitoring, post-clearance inspections, investigations, and inspections conducted by customs authorities, tax authorities, and other relevant agencies; inspection results of customs authorities regarding information related to the establishment and recognition of port operators, warehouses, and yards.

Inspection results of customs authorities regarding the compliance of port operators, warehouses, and yards with customs supervision regulations for exported and imported goods and transit.

- Frequency, nature, level of violations, and compliance with customs laws, tax management laws, and tax compliance laws; compliance with postal, transportation, trade, quality measurement standards, and other relevant laws related to export, import, transit, departure, entry.

- History of violations related to cargo owners, senders, and recipients.

- Objectives and requirements of customs management during each period.

- Risk indicators, indicators of customs law violations, tax management law violations, and tax law violations.

- Cooperation with customs authorities in providing business information.

What are included in the lists of goods susceptible to risks in customs operations in Vietnam?

Pursuant to Clause 2 Article 19 of the Circular 81/2019/TT-BTC stipulating the lists of goods susceptible to risks in customs operations in Vietnam as follows:

(1) List of goods susceptible to risks of line management policies;

(2) List of goods susceptible to risks of goods classification;

(3) List of goods susceptible to risks of price;

(4) List of goods susceptible to risks of origin;

(5) List of goods susceptible to risks of environment;

(6) List of goods susceptible to risks of counterfeits, protection of intellectual property rights;

(7) List of goods susceptible to risks of drugs and precursors;

(8) List of goods susceptible to risks of weapons and radioactive materials;

(9) List of goods susceptible to smuggling and illegal transport across borders.

Note: Circular 06/2024/TT-BTC takes effect on 15/03/2024.

Best regards!