Chapter VI
CUSTOMS POST-CLEARANCE EXAMINATION
Article 97. Customs post-clearance examination that takes place at customs authorities’ offices
1. With regard to customs documentation completed in accordance with regulations laid down in Clause 1, 2 Article 78 of the Customs Law, the Director of the Customs Department at provincial, inter-provincial or centrally-affiliated municipal levels, and the Director of the Customs Sub-department, shall take a decision to carry out customs post-clearance examination that takes place at customs authorities’ offices. In case the quantity of cargos is large and types of cargos are complicated as well as there is a risk concerning taxation, the Director of the Customs Department at provincial or municipal levels shall grant the Decision to carry out customs post-clearance examination that takes place at customs declarants' offices.
2. The Ministry of Finance shall provide guidance on customs post-clearance examination that takes place at the customs authorities’ offices.
Article 98. Customs post-clearance examination that takes place at customs declarants’ offices
1. Customs post-clearance examination that takes place at customs declarants’ offices shall be applicable to the cases regulated in Article 78 of the Customs Law, except for customs documentation that has been examined in accordance with regulations laid down in Clause 1 Article 97 hereof.
2. Authority to decide customs post-clearance examination for the purpose of assessing customs declarants’ compliance with laws:
a) The Director of the General Department of Customs shall have authority to decide customs post-clearance examination that focuses on priority-given enterprises, enterprises executing national important projects, incorporations or corporations that operate their export production facilities, import or export branches located at various areas;
b) The Director of the Customs Department at provincial, inter-provincial or centrally-affiliated municipal levels shall carry out customs post-clearance examination to assess compliance with laws which focuses on enterprises' offices located under their jurisdiction;
c) The Director of the Customs Post-clearance Examination Department shall take a decision on customs post-clearance examination which focuses on enterprises other than those stipulated at Point a, b of this Clause.
3. Authority to decide customs post-clearance examination towards the cases stipulated in Clause 1, 2 Article 78 of the Customs Law:
a) The Director of the Customs Department at provincial, inter-provincial and centrally-affiliated municipal levels shall decide to examine customs declarants who have completed customs procedures within the jurisdiction of the Customs Department at provincial, inter-provincial or municipal levels;
b) The Director of the Customs Post-clearance Examination shall decide customs post-clearance examination that takes place across the nation.
4. Within a period of 05 working days from the date on which such examination is completed, the leader of the examination team shall put their signatures to the examination record. Within a period of 05 days from the signing date of such examination record, customs declarants shall complete any explanation (when applicable).
5. Within 15 days upon completion of such examination, the person who makes decision on the examination must put his/her signature to the examination conclusion and then send it through to customs declarants.
6. If the examination conclusion needs professional advice from competent regulatory agencies, and customs authorities have not had sufficient grounds for any conclusion, the permitted period of issuing the examination conclusion shall be 15 days from the date when competent authority agencies’ advice is obtained. Competent specialized agencies must give their advice within a permitted period of 30 days from the date on which customs authorities' requests have been obtained.
By the end of the permitted period of 30 days, if competent specialized agencies have no written advice, customs authorities shall issue the examination conclusion.
Article 99. Amendment, supplementation, temporary suspension, cancellation to be carried out towards the decision on customs post-clearance examination
1. The issuer of the decision on customs post-clearance examination shall consider any amendment or supplementation to the decision on customs post-clearance examination if:
a) There is a change to examination team members, time, examination scope and contents:
b) The Decision on customs post-clearance examination contains errors in manners, contents and document design techniques.
2. The issuer of the decision on customs post-clearance examination shall consider the temporary suspension of the decision on customs post-clearance examination if:
a) Customs declarants are being inspected or investigated by taxation, investigation, State audit or police authorities;
b) Customs declarants are not able to adhere to the examination decision due to unexpected events.
3. The issuer of the decision on customs post-clearance examination shall decide to cancel the decision on customs post-clearance examination if customs declarants have made a getaway, or have been dissolved, bankrupted, lost, ceased operations and other events that cause customs authorities to fail to implement their examination decision. The decision to cancel the decision on customs post-clearance examination must give clear reasons for such cancellation.
Article 100. Handling of the result of the customs post-clearance examination
1. In case the Director of the Customs Sub-department has issued the decision on customs post-clearance examination, (s)he is responsible for:
a) Issuing the decision on imposition of taxes;
b) Issuing the administrative decision on taxes and customs activities in accordance with legal regulations;
c) Collecting taxes and encouraging customs declarants to pay taxes under decisions on tax imposition and extra amount of money for their late tax payment (when applicable) in accordance with laws;
d) Issuing the decision and implementing the enforcement in accordance with laws;
dd) Pleading a criminal case in accordance with the law on criminal procedures;
e) Keeping track of and inputting data into the accounting system.
2. In case the Director of the Customs Department at provincial, inter-provincial or centrally-affiliated municipal levels has issued the decision on customs post-clearance examination, (s)he is responsible for:
a) Issuing the decision on imposition of taxes;
b) Issuing the administrative decision on taxes and customs activities in accordance with legal regulations;
c) Issuing the decision and implementing the enforcement in accordance with laws;
d) Pleading a criminal case in accordance with the law on criminal procedures;
dd) Collecting taxes and encouraging customs declarants to pay taxes under decisions on tax imposition and extra amount of money for their late tax payment (when applicable) in accordance with laws;
e) Keeping track of and inputting data into the accounting system.
3. In case the Director of the General Department of Customs has issued the decision on customs post-clearance examination, (s)he is responsible for:
a) Issuing the decision on imposition of taxes;
b) Issuing the administrative decision on taxes and customs activities in accordance with legal regulations;
c) Issuing the decision and implementing the enforcement in accordance with laws;
d) Collecting taxes and encouraging customs declarants to pay taxes under decisions on tax imposition and extra amount of money for their late tax payment (when applicable) in accordance with laws;
dd) Assigning competent person to plead a criminal case in accordance with the law on criminal procedures;
e) Keeping track of and inputting data into the accounting system.
4. In case the Director of the Customs Post-clearance Department has issued the decision on customs post-clearance examination, (s)he is responsible for:
a) Issuing the administrative decision on taxes and customs activities in accordance with legal regulations;
b) Collecting taxes and encouraging customs declarants to pay taxes under decisions on tax imposition and extra amount of money for their late tax payment (when applicable) in accordance with laws;
c) Issuing the decision and implementing the enforcement in accordance with laws;
d) Pleading a criminal case in accordance with the law on criminal procedures;
dd) Keeping track of and inputting data into the accounting system;
e) Requesting the General Department of Customs to issue the decision on imposition of tax.
Tìm kiếm
Nghị định 08/2015/NĐ-CP (Bản Word)
Nghị định 08/2015/NĐ-CP (Bản Pdf)