Post-customs clearance inspection is an inspection activity of customs authorities on customs records, accounting books, accounting documents, and other documents and data related to goods; physical inspection of goods in case of necessity and conditions after the goods have been cleared through customs.
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Post-customs clearance inspection in Vietnam: Notable regulations (Internet image)
According to current customs laws, post-customs clearance inspections are carried out at the headquarters of the customs authority and the headquarters of the customs declarant. The post-customs clearance inspection period is 5 years from the date of registration of the customs declaration.
Below are the notable regulations regarding post-customs clearance inspections:
1. Post-customs clearance inspection at the customs office in Vietnam
(1) Cases of post-customs clearance inspection
- Inspection in case there are violation of the law on customs and other laws relevant to the management of imported and exported goods.
- Post-customs clearance inspection shall be carried out based on the application of risk management.
- Inspection of law observance by customs declarants.
(2) Cases of not carrying out post-customs clearance inspection
- The goods are identical or similar to goods that have undergone post-clearance inspection and approved by the Sub-department of Customs, unless new information is provided or violations are suspected. If there are suspicions about the identical or similar goods, the Director of the Sub-department of customs shall submit a report to the Director of the Customs Department;
- In case of taxation risk due to large quantity of goods or diverse categories of goods, a post-clearance inspection at the declarant’s premises is mandatory.
(3) Documents that need to be checked:
- Customs dossier,
- Commercial invoices,
- Transport documents,
- Sale contracts,
- Documents certifying goods origins,
- Payment documents, technical documents of the exports or imports
(4) Some notes:
- The decision on post-clearance inspection shall be sent directly or by registered mail or by fax to the declarant within 03 working days after it is signed and at least 05 working days before the inspection date;
- If the declarant does not send documents or appoint a representative to the customs authority within 03 working days from the inspection date written on the decision on post-clearance inspection, the customs authority shall impose administrative penalties and processed based on the results of checking the data records that the customs authority currently has.
- The declarant shall provide the customs dossier, commercial invoices, transport documents, sale contracts, documents certifying goods origins, payment documents, technical documents of the goods undergoing inspection and provide explanation in accordance with Article 79 and Article 82 of the Law on Customs; Send a representative to work with the customs authority;
The declarant may provide additional information and documents relevant to the inspected documents after the inspection is completed.
2. Post-customs clearance inspection at the customs declarant's headquarters in Vietnam
(1) Cases of post-customs clearance inspection
- Check when there are signs of violation of customs law and other provisions of law related to export and import management, including the cases in which the customs authority receives new information or there are new suspicion of violations or new taxation risks after a post-clearance inspection has been carried out at the customs authority.
- Carry out post-customs clearance inspection on the basis of applying risk management.
- Check customs declarants' compliance with the law.
- The customs authority shall consider carrying out a specialized inspection in the the time limit for post-clearance inspection has expired or when there is new information or suspected violations or complicated cases after a post-clearance inspection has been carried out at the declarant’s premises.
(2) Documents that need to be checked:
- Customs dossier;
- Accounting records, accounting documents and other documents, data related to the goods;
- The exports or imports in reality if necessary and possible, within 05 years from the registration date of the customs declaration.
(3) Some notes:
- In the cases specified in Clause 2 and Clause 3 Article 78 of the Law on Customs, the inspection decision shall be sent directly, by registered mail or fax to the declarant within 03 working days from the day on which it is signed and at least 05 working days before the inspection date.
In case of inspection because of suspected violations prescribed in Clause 1 Article 78 of the Law on Customs, the decision shall be given directly to the declarant or the declarant’s representative during working hours without prior notice;
- The declarant shall provide information, data and documents for the customs authority in accordance with Point b Clause 3 Article 80 of the Law on Customs and Article 16a of this Circular. The declarant may provide relevant documents and data to prove previous declaration or answer the customs authority’s inquiries;
- In case of physical applications, the customs authority shall inspect the documents, compare information on the e-customs system and tax policies to determine eligibility for tax refund and amount of refundable tax.
Legal basis:
- Key word:
- post-customs clearance inspection
- in Vietnam
