Classification of Risk Levels for Exit, Entry, and Transit Activities: Regulatory Provisions
As stipulated in Article 16 of Circular 81/2019/TT-BTC, the degrees of risk for export, import, and entry/exit activities in customs operations are classified as follows:
- Classification of risk levels for export, import, entry, exit, and transit activities in customs operations:
Risks associated with export, import, entry, exit, and transit activities in customs operations are categorized into one of the following levels:
High risk.
Medium risk.
Low risk.
Additionally, Article 17 of Circular 81/2019/TT-BTC also stipulates:
- Risks associated with export, import, entry, exit, and transit activities in customs operations are classified based on the factors stipulated in Article 15 of Decree No. 08/2015/ND-CP as follows:
The level of compliance and risk related to customs declarants as outlined in Articles 10 and 14 of this Circular.
Management policies and tax policies concerning export, import, and transit goods.
History of violations related to:
- Cargo owners, shippers, consignees, shipping addresses;
- Export, import, and transit goods;
- Owners of vehicles used for entry, exit, and transit;
- Individuals entering, exiting, transiting, and their accompanying baggage.
- The nature, characteristics, origin, routes, and transportation methods of:
- Export, import, and transit goods;
- Vehicles used for entry, exit, and transit;
- Individuals entering, exiting, transiting, and their accompanying baggage.
Customs declarants, export, import, and transit goods; vehicles used for entry, exit, and transit; individuals entering, exiting, transiting; and their accompanying baggage are subjects of management according to the Risk Control Plan, Specialized Risk Control Projects, and Risk Profiles.
Objectives and management requirements of customs authorities for each period.
Outcomes of operational activities related to export, import, and transit goods; vehicles used for entry, exit, and transit; individuals entering, exiting, transiting; and their accompanying baggage.
Operational information, risk warnings concerning subjects, methods, and tricks of smuggling, tax evasion, illegal transportation of goods across borders, and commercial fraud in export, import, entry, exit, and transit activities for each period.
Evaluation results of legal compliance by enterprises operating warehouses, yards, ports; enterprises providing services for export, import, and entry/exit activities.
Signs of risk or signs of customs law violations.
Random selection according to management requirements for each period.
Other factors related to the process of export, import, entry, exit, and transit activities.
The editorial board responds.
