Criteria for assessing compliance with legal requirements of customs declarants in Vietnam as of March 15, 2024

Criteria for assessing compliance with legal requirements of customs declarants in Vietnam as of March 15, 2024 (Internet image) 

Regarding this issue, LawNet would like to answer as follows:

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.

Criteria for assessing compliance with legal requirements of customs declarants in Vietnam as of March 15, 2024

Criteria for assessing compliance with legal requirements of customs declarants in Vietnam as of March 15, 2024 include:

(1) Criteria of a prioritized enterprise (first-degree compliance) shall comply with regulations under Article 10 of Decree 08/2015/ND-CP and Circulars of the Minister of Finance on application of priority policies to in customs procedures, customs inspection and supervision for exports and imports of enterprises.

(2) Criteria of a highly compliant declarant (Second-degree compliance) shall comply with regulations in Part I, II, III and IV and criteria of a highly compliant enterprise operating ports, warehouses and yards (Second-degree compliance) shall comply with regulations in Part V, Appendix II enclosed with Circular 81/2019/TT-BTC (amended by Circular 06/2024/TT-BTC).

(3) Criteria of a moderately compliant declarant (Third-degree compliance) shall comply with regulations in Part I, II, III and IV and criteria of a moderately compliant enterprise operating ports, warehouses and yards (Third-degree compliance) shall comply with regulations in Part V, Appendix III enclosed Circular 81/2019/TT-BTC (amended by Circular 06/2024/TT-BTC).

(4) Criteria of a poorly compliant declarant (Fourth-degree compliance) shall comply with regulations in Part I, II, III and IV and criteria of a poorly compliant enterprise operating ports, warehouses and yards (Fourth-degree compliance) shall comply with regulations in Part V, Appendix IV enclosed Circular 81/2019/TT-BTC (amended by Circular 06/2024/TT-BTC).

(5) Criteria of an incompliant declarant (Fifth-degree compliance) shall comply with regulations in Part I, II, III and IV and criteria of an incompliant enterprise operating ports, warehouses and yards (Fifth-degree compliance) shall comply with regulations in Part V, Appendix V enclosed Circular 81/2019/TT-BTC (amended by Circular 06/2024/TT-BTC).

Classification of legal compliance degrees of customs declarants in Vietnam as of March 15, 2024

Customs authorities shall assess and classify legal compliance degrees of customs declarants involved in import or export and immigration activities for 365 consecutive days before the date of assessment according to one of the following degrees:

- First-degree: Prioritized enterprises.

- Second-degree: Highly compliant.

- Third-degree: Moderately compliant.

- Fourth-degree: Poorly compliant.

- Fifth-degree: Incompliant.

(Article 10 of Circular 81/2019/TT-BTC, amended in Circular 06/2024/TT-BTC)

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

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