Flowchart of the Physical Inspection Process for Export-Import Goods

Duy Thinh

10:13, 11/07/2024

The General Department of Customs has just issued Decision No. 1921/QD-TCHQ on the promulgation of the procedure for classifying goods and applying tax rates for exported and imported goods.

the actual inspection of goods is done according to the following procedures:

- If there is no discrepancy between the description of goods, the code declared on the customs declaration, and the actual goods, and there is no discrepancy in the tax rate with the tariff schedules, the customs officer will proceed to clear the goods and update on VCIS;- In cases where there is sufficient basis to determine that the declaration is incorrect regarding the description of goods, code, or tax rate, update the accurate description of goods and code on VCIS; handle violations and request supplementary declarations;- If the declarer does not provide a supplementary declaration, the accurate code will be re-determined, the tax will be reassessed, the goods will be cleared, and the information will be updated on VCIS;- If the description and code of goods cannot be determined, propose sample analysis, release the goods, and update on VCIS.

Refer to the detailed content at Decision 1921/QD-TCHQ effective from June 28, 2018.

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