Decision on the inspection of goods being loaded, unloaded, and stored in customs operations: What are the regulations?
Decision on inspection during the customs clearance process for exported and imported goods as stipulated in Clause 1, Article 22 of Circular 81/2019/TT-BTC. To be specific:
Decision on inspection during the customs clearance process for exported and imported goods
Based on the risk level during the customs clearance process, specific professional information at the time of the decision, and the information on the customs declaration form, the customs authority decides on customs inspection and announces it on the customs electronic data processing system as follows:
- Lane 1 (Green): Accepting the information on the customs declaration form for low risk or according to the random inspection selection indicator;
- Lane 2 (Yellow): Inspecting the customs records during the customs clearance process for medium risk or according to the random inspection selection indicator;
- Lane 3 (Red): Conducting an actual inspection of goods based on the inspection of related documents in the customs records during the customs clearance process for high risk or according to the random inspection selection indicator in one of the following forms and levels:
+ Direct inspection by a customs official;
+ Inspection by scanning machines or other technical means, and other professional measures;
+ Inspection using professional analysis and goods testing operations.
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