Level of Compliance in Customs Operations
In Clause 4 Article 3 of Circular 81/2019/TT-BTC, the definition of compliance levels in customs operations is specified as follows:
- Compliance level is the result of the classification assessment by customs authorities regarding the adherence to the law by customs declarants in managing export, import, entry, exit, and transit activities.
Additionally, concerning the compliance level, the circular stipulates:
- Compliance assessment criteria are standards used to classify the compliance levels in export, import, entry, exit, and transit activities.
- Compliance assessment index criteria are specific informative indicators of the compliance assessment criteria.
- Compliance assessment is the gathering, analyzing, verifying, and cross-checking of information regarding the operational process and legal adherence against the compliance assessment index criteria to classify the legal compliance level of customs declarants.
- Compliance management is the act of customs authorities conducting legal compliance assessments, classifying the risk levels of customs declarants, and then applying appropriate management measures for each level to ensure the full and exact enforcement of customs law regulations.
- Compliance measurement is the act of deciding on sample inspections, summarizing, and analyzing information and data according to the indicators to determine the compliance levels in each field of export, import, and transit activities.
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