Classification of Risk Levels for Exit, Entry, and Transit Activities: Regulatory Provisions

Hello Editorial Board,My name is Nhat Minh. Currently, I am researching a specialized topic on customs operations. I have a question that I hope the editorial board can help clarify: In export, import, exit, and entry activities within customs operations, how are risk levels classified? Where can I refer to accurate information?Thank you.

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:

  1. High risk.

  2. Medium risk.

  3. 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:

  1. The level of compliance and risk related to customs declarants as outlined in Articles 10 and 14 of this Circular.

  2. Management policies and tax policies concerning export, import, and transit goods.

  3. 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.

  1. 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.

  1. 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.

  2. Objectives and management requirements of customs authorities for each period.

  3. 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.

  4. 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.

  5. Evaluation results of legal compliance by enterprises operating warehouses, yards, ports; enterprises providing services for export, import, and entry/exit activities.

  6. Signs of risk or signs of customs law violations.

  7. Random selection according to management requirements for each period.

  8. Other factors related to the process of export, import, entry, exit, and transit activities.

The editorial board responds.

Related Posts
LawNet
Notification of Resolution Results for Individuals Requesting Tax Exemption under DTA, Agreement
LawNet
Handling of Electronic Tax Exemption Dossiers According to International Treaties, Agreements at the Customs Department
LawNet
Handling Tax Exemption Dossiers according to DTA, Agreement according to Tracking Ledger
LawNet
Archiving Documents for Duty-Free Goods under International Agreements, Treaties at the General Department of Customs, Department of Customs
LawNet
Resolution of Tax Exemption at the Customs Sub-department for Goods Exempted from Tax according to International Agreements, Treaties
LawNet
Regulations on the Production and Importation of Fire Prevention and Fighting Equipment
LawNet
04 cases in which foreigners may be considered for permanent residence in Vietnam
LawNet
When is a permanent residence card reissuance required?
LawNet
What You Should Know About Vietnam Visas
LawNet
Principles of Accounting for Account 111 - Cash from the Year 2019
Lượt xem: 0
Latest Post

Đơn vị chủ quản: Công ty THƯ VIỆN PHÁP LUẬT.
Chịu trách nhiệm chính: Ông Bùi Tường Vũ - Số điện thoại liên hệ: 028 3935 2079
P.702A , Centre Point, 106 Nguyễn Văn Trỗi, P.8, Q. Phú Nhuận, TP. HCM;