Cases of post-customs clearance inspection in Vietnam

Cases of post-customs clearance inspection in Vietnam (Internet image)

Regarding this issue, LawNet would like to answer as follows:

1. Cases of post-customs clearance inspection in Vietnam

Cases of post-customs clearance inspection under Article 78 of the Law on customs 2014 are as follows:

- Inspection in case there are violation of the law on customs and other laws relevant to the management of imported and exported goods.

- In cases other than those as prescribed in Clause 1 of this Article, post-customs clearance inspection shall be carried out based on the application of risk management.

- Inspection of law observance by customs declarants.

2. Regulations on post-customs clearance inspection in Vietnam

Regulations on post-customs clearance inspection under Article 77 of the Law on customs 2014 are as follows:

- Post-customs clearance inspection means inspection carried out by customs authorities of customs documents, accounting books and documents and goods-related documents and data; and a physical inspection of goods where necessary and requirements which are required to meet after such goods are granted clearance.

Post-customs clearance inspection aims to assess the accuracy and truthfulness of documents and dossiers that are declared, submitted and produced by customs declarants to customs authorities; and observance by customs declarants of the law on customs and other laws related to the management of imported and exported goods.

- Post-customs clearance inspection shall be caưied out at customs authorities or premises of customs declarants.

Premises of customs declarants include their head offices, branches, stores and goods production and preservation establishments.

- The time limit for post-customs clearance inspection is 5 years from the day on which of customs declaration registration.

3. Post-customs clearance inspection at customs authorities in Vietnam

Post-customs clearance inspection at customs authorities according to Article 79 of the Law on customs 2014 is as follows:

- Directors of Customs Departments or heads of Customs Sub-Departments shall issue decisions on post-customs clearance inspection, request customs declarants to provide commercial invoices, bills of lading, goods purchase and sale contracts, certificates of origin of goods, payment documents, dossiers and technical documents of goods related to dossiers under inspection and explain relevant contents.

The inspection duration is determined in the inspection decision provided that it is not more than 5 working days.

- A decision on post-customs clearance inspection must be sent to the customs declarant within 3 working days from the day on which of it is signed and at least 5 working days before the inspection is conducted.

The customs declarant shall explain and provide documents and documentary evidence related to the dossier under inspection at the request of the customs authority.

In the course of inspection, the customs declarant may explain and additionally provide customs document-related information and documents.

- The handling of inspection results is regulated as follows:

+ If provided information and documentary evidence and explained statements prove that customs declaration contents are correct, the customs document is accepted;

+ If nothing proves that customs declaration contents are correct or the customs declarant fails to provide documents and documents and give explanations according to inspection requirements, the customs authority shall decide on handling in accordance with the laws on taxes and on handling of administrative violations.

- Within 5 working days after an inspection is completed, the inspection decision issuer shall sign and send the notice of inspection results to the customs declarant.

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