How is the Decision on Supervising Sampling for Specialized Inspection Implemented in Customs Professional Activities?
At Article 28 of Circular 81/2019/TT-BTC, regulations on the supervision of sampling for specialized inspection in customs operations are as follows:
Decision on the supervision of sampling for specialized inspection within the customs operation area:
Based on the level of risk in the process of supervising sampling for specialized inspection within the customs operation area and the information on the notification of sampling for specialized inspection, the customs authority decides on the supervision and announces it on the Customs Electronic Data Processing System as follows:
- High risk, medium risk: Direct supervision is implemented.
- Low risk: Supervision is not yet implemented, continue to evaluate legal compliance, and classify the level of risk for the next evaluation period.
Editorial board responds.









