This is the newly mentioned content in Decision 2999/QD-TCHQ regarding the promulgation of the Regulations on Inspection and Analysis of Export and Import (XNK) Goods. Accordingly:
- When the customs declarant files a complaint regarding the results of the analysis of imported and exported goods, the inspection unit must proceed to separate the sample for analysis within the retention period for the customs declarant to request re-evaluation according to Point b, Clause 3, Article 10 of Circular 14/2015/TT-BTC;- The separation of the sample must be witnessed by both the customs declarant and the representative of the inspection unit (previously not stipulated);- In cases where there is only one sample that cannot be separated and may alter its nature when re-evaluated, the customs declarant and the inspection unit agree to select a re-evaluation entity, and the results of this re-evaluation will be considered final.- A record of the sample separation must be made in three copies: one for the customs declarant, one for the inspection unit for retention, and one to be sent to the unit requesting the analysis.
See details in Decision 2999/QD-TCHQ effective from September 6, 2017, replacing Decision 2131/QD-TCHQ.
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