Classification of risk levels of customs declarants in Vietnam as of March 15, 2024

Classification of risk levels of customs declarants in Vietnam as of March 15, 2024 (Internet image) 

On January 29, 2024, the Minister of Finance issued Circular 06/2024/TT-BTC amending Circular 81/2019/TT-BTC on risk management in customs operation in Vietnam.

Classification of risk levels of customs declarants in Vietnam as of March 15, 2024

Specifically, Circular 06/2024/TT-BTC amends Article 14 of Circular 81/2019/TT-BTC on the classification of risk levels of customs declarants in Vietnam as follows:

Customs declarants shall be classified in one of the following risk levels:

- Level 1: Prioritized enterprises are enterprises specified in Point a Clause 1 Article 12 of Circular 81/2019/TT-BTC.

- Level 2: Customs declarants with very low risks.

- Level 3: Customs declarants with low risks.

- Level 4: Customs declarants with moderate risks.

- Level 5: Customs declarants with high risks.

- Level 6: Customs declarants with very high risks.

- Level 7: Customs declarants who are not involved in goods import and export activities for 365 days before the date of assessment and have not been penalized for violations against regulations on customs and other regulations by customs authorities.

- Level 8: Customs declarants who are not involved in goods import and export activities for 365 days before the date of assessment and have been penalized for violations against regulations on customs and other regulations by customs authorities, except for the acts specified in Level 9 of Article 14 of Circular 81/2019/TT-BTC.

- Level 9: Customs declarants who are not involved in goods import and export activities for 365 days before the date of assessment and have been penalized for one of the violations specified in Sections I and II Appendix VI enclosed with Circular 81/2019/TT-BTC.

Criteria for classification of risk levels of customs declarants in Vietnam as of March 15, 2024

Article 15 of Circular 81/2019/TT-BTC, amended by Circular 06/2024/TT-BTC, stipulates criteria for classification of risk levels of customs declarants as follows:

Risk level 2 to risk level 6 of customs declarants shall be classified according to the regulations in Article 15 of Decree 08/2015/ND-CP as follows:

- Compliance degrees of customs declarants and enterprises operating ports, warehouses and yards shall comply with regulations in Article 10 of Circular 81/2019/TT-BTC.

- Year of establishment; head office; factory scale; number of employees; type of enterprise; information about owner of enterprise; capital; participation in the stock market; Certificate of compliance with International Standard ISO 9001.

- Period and frequency of activity, route; goods, type of import and export; export and import turnovers, total tax paid; sales, profits; results of inspection, examination, post clearance examination, inspection and investigation of customs authorities, tax authorities and other relevant agencies; results of inspection of customs authorities for information related to conditions for establishment, recognition of enterprises operating ports, warehouses and yards; customs authorities’ results of inspecting enterprises operating ports, warehouses and yards for the compliance with regulations on customs supervision of import, export and transit goods.

- Frequency, nature, severity of the violations and compliance with customs laws, laws on tax administration and tax laws; compliance with laws on post, transport, commercial, quality measurement standards and other laws relating to import, export, entry, exit and transit activities.

- Previous violations relating to goods owners, consignors and consignees.

- Purposes and requests for customs management from time to time.

- Signs of risks and signs of violations against regulations and laws on customs, tax administration and tax.

- Cooperation with customs authorities in providing information of enterprises.

More details can be found in Circular 06/2024/TT-BTC taking effect on March 15, 2024.

Ho Quoc Tuan

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