Vietnam: Assessment criteria of compliance with regulations and law of customs declarants

14:02, 18/11/2019

This is a notable content mentioned in Circular No. 81/2019/TT-BTC of the Ministry of Finance of Vietnam on risk management in customs operation.

Currently, customs declarants shall be assessed and classified as follows:

- First-degree: Prioritized enterprises.

- Second-degree: Highly compliant.

- Third-degree: Moderately compliant.

- Fourth-degree: Poorly compliant.

- Fifth-degree: Incompliant.

danh gia tuan thu PL doi voi nguoi khai hai quan, Thong tu 81/2019/TT-BTC

Assessment criteria of compliance with regulations and law of customs declarants is specified in Circular No. 81/2019/TT-BTC of the Ministry of Finance of Vietnam as follows:

- Criteria of an prioritized enterprise (first-degree compliance) shall comply with regulations under Article 10 of Decree No. 08/2015/NĐ-CP and Articles 12, 13, 14, 15, 16 and 17 of Circular No. 72/2015/TT-BTC dated May 12, 2015 of Ministry of Finance on adoption of prioritized treatment in customs procedures, customs inspection and supervision regarding import and export goods of enterprises.

- Criteria of a highly compliant declarant (Second-degree): Specified under Annex II attached to this Circular.

- Criteria of a moderately compliant declarant (Third-degree): Specified under Annex III attached to this Circular.

- Criteria of a poorly compliant declarant (Fourth-degree): Specified under Annex IV attached to this Circular.

- Criteria of an incompliant declarant (Fifth-degree): Specified under Annex V attached to this Circular.

View more details at Circular No. 81/2019/TT-BTC of the Ministry of Finance of Vietnam, effective from January 01, 2020.

Thu Ba

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