What is a Key Enterprise in Customs Operations?

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I often hear about key enterprises in customs activities, but I do not understand what those enterprises are. Are those the large and strong enterprises currently operating in customs that are referred to as key enterprises?

In Clause 18, Article 3 of Circular 81/2019/TT-BTC, there are specific provisions regarding key enterprises in customs operations as follows:

Key enterprises refer to those enterprises (assessed as) having high risk in customs operations in various fields of export, import, and transit during specific periods.

Moreover, the criteria to be considered as a key enterprise are stipulated in Clause 17, Article 3 of Circular 81/2019/TT-BTC:

The determination of key enterprises involves utilizing compliance assessment results and risk evaluations to decide on the application of risk control measures in customs inspection, supervision, post-clearance audit, inspection, and other professional measures related to export, import, entry, exit, and transit activities.

Therefore, not all large and strong enterprises currently operating in customs are referred to as key enterprises.

This information is provided in response to your inquiry.

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