What are the cases of physical inspection of goods in Vietnam? What are the contents and forms of physical verification of goods in Vietnam? – Nhat Thanh (HCMC, Vietnam)
Article table of contents
Vietnam: Regulations on physical inspection of goods in the field of customs (Internet image)
1. Cases of physical inspection of goods in Vietnam
According to Clause 12, Article 4 of the Law on customs 2014, customs inspection means the verification of customs documents, legitimate documents and corresponding documents; and the physical inspection of goods and vehicle by customs authorities.
Article 33 of the Law on customs 2014 stipulates physical inspection of goods as follows:
- The following goods are exempted from physical inspection:
+ Goods used for urgent demands;
+ Goods exclusively used for national defense and security purposes;
+ Goods used for other special cases as decided by the Prime Minister.
- If there is any violation is detected in goods as prescribed in Clause 1 of this Article, such goods shall be physically inspected.
- For goods other than those as prescribed in Clause 1 of this Article, physical inspection shall be conducted based on the application of risk management.
- Goods which are live animals or plants, hard to be preserved or other special goods shall be prioritized for inspection.
2. Contents of physical verification of goods in Vietnam
According to Clause 1, Article 29 of Decree 08/2015/ND-CP, physical verification activities shall include
- Checking of commodity name, code, quantity, weight, mass, type, quality, origin and customs value;
- Checking of actual physical attributes of commodities in comparison with the information about commodities provided in customs documentation.
3. Forms of physical verification of goods in Vietnam
According to Clause 4, Article 29 of Decree 08/2015/ND-CP, forms of the physical verification:
- Customs officers’ direct checking;
- Checking to be carried out by means of technical equipment and other professional approaches;
- Checking to be carried out with reference to the result of analysis and assessment of commodities.
In the course of physical verification, when any change to the form of physical verification is required, the Director of the Customs Sub-department where such verification take places shall make his/her decision.
The result of physical verification to be carried out by means of electronic scanning and weighing equipment as well as other technical devices shall serve as the basis for customs authorities' making decision on the customs clearance of commodities.
In case, upon using equipment and devices available at the Customs sub-departments or customs inspection areas, customs officers who are assigned the physical verification task fail to verify the provided information of customs declarant about commodity name, code, type, quality, quantity and weight, then the customs authority shall be advised to carry out classification and/or assessment activities to verify such information.
In case where the customs authority is incapable of verifying the information provided by the customs declarant, it shall request the assessment carried out by assessment service organizations in accordance with the laws, and shall use the result of such assessment as the basis for determining customs clearance.
(Clause 5, Article 29 of Decree 08/2015/ND-CP (amended by Decree 59/2018/ND-CP)
4. Authority to decide on physical verification of goods in Vietnam
According to Clause 2, Article 29 of Decree 08/2015/ND-CP, authority to make a decision on forms and levels of physical verification
- In respect of exports or imports required to undergo physical verification, the Director of Customs Sub-department where customs documentation is received and handled shall refer to regulations laid down in Clause 4 Article 26 of Decree 08/2015/ND-CP (amended by Decree 59/2018/ND-CP), and commodity information in order to decide forms and levels of physical verification.
- Time limit for completing the physical verification shall conform to regulations enshrined at Point b Clause 2 Article 23 of the Customs Law.
- In case any violation against the customs legislation is detected, the Director of Customs Sub-department where customs documentation is received and handled, and the Director of Customs Sub-department where commodities are preserved or the Head of the Customs Authority who is in charge of manage concentrated commodity inspection places shall make a decision on any change to the level or form of physical verification and bear their responsibility for their decision.
Van Trong
