What are methods of assessment of compliance with regulations and law of customs declarants regarding customs operations in Vietnam?

What are methods of assessment of compliance with regulations and law of customs declarants regarding customs operations in Vietnam? - image from internet

Pursuant to Article 12 of the Circular 81/2019/TT-BTC stipulating methods of assessment of compliance with regulations and law of customs declarants regarding customs operations in Vietnam:

Level of compliance with regulations and law of customs declarants shall be automatically assessed by information technology systems at 12 a.m every day at General Department of Customs on the basis of consolidating and integrating customs information according to the criteria specified in Clause Article 14 of Decree No. 08/2015/ND-CP, Article 11 of this Circular and following principles:

- An enterprise shall be assessed as prioritized (first-degree compliance) according to Circular No. 72/2015/TT-BTC and Circular No. 07/2019/TT-BTC dated January 28, 2019 on amendments to a number of Articles of Circular No. 72/2015/TT-BTC of Ministry of Finance on adoption of prioritized treatment in customs procedures, customs inspection and supervision regarding import and export goods of enterprises;

- A customs declarant shall be assessed for compliance with regulations and law for the first time or adjusted in subsequent assessment sessions in Second-degree, Third-degree or Fourth-degree when all respective criteria specified under Annex II, III or IV attached to this Circular are satisfied;

- A customs declarant shall be assessed or adjusted to be Fifth-degree compliance level when he/she satisfies any of the criteria under Annex V attached to Circular. His/her compliance level from Fifth-degree shall be raised as follows:

+ In case he/she conducts any act specified in Point 1 Section I Annex VI attached to this Circular and fully satisfies criteria of a higher level of compliance with regulations and law within 365 days from the date on which previous change in level of compliance is made, his/her level of compliance with regulations and law shall be raised for a maximum of 1 degree;

+ In case he/she conducts any act specified in Point 2 Section I Annex VI attached to this Circular and fully satisfies criteria of a higher level of compliance with regulations and law within 365 days from the date on which previous change in level of compliance is made, his/her level of compliance with regulations and law shall be raised to Fourth-degree compliance. Subsequent sessions of assessment of compliance with regulations and law shall comply with Point b of this Clause;

+ In case he/she does not conduct any act specified in Section I Annex VI attached to this Circular while fully satisfies criteria of a higher level of compliance with regulations and law, his/her level of compliance with regulations and law shall be raised to corresponding degree.

In case the system malfunctions, assessment results of customs declarants shall be determined according to assessment results of the day immediately before the day on which the malfunction takes place.

Customs authorities shall monitor and inspect results of compliance assessment of customs declarants by:

- Selecting customs declarants at random to analyze, assess and adjust compliance level of customs declarants based on compliance assessment criteria specified in Article 11 of this Circular;

- Cooperating with relevant bodies in exchanging and providing information regarding process of complying with regulations and law of customs declarants to verify additional information.

Customs authorities shall assist increase of compliance level of customs declarants via applications on the customs website as follows:

- Look up results of compliance level and explanation for classification of level of compliance with regulations and law;

- Exchange and provide information serving assessment of compliance with regulations and law, and propose difficulties and recommendations relating to assessment of compliance with regulations and law.

In case applications on the customs website fail to meet technical demand, the information exchange and provision shall be conducted in written form.

Customs authorities encourage customs declarants to comply voluntarily by organizing customs - enterprise partnership programs, memoranda, conference, conventions, training and assisting customs declarants in complying with regulations and law voluntarily.

Best regards!