Chapter VI
POST-CUSTOMS CLEARANCE INSPECTION
Article 64.- Cases of post-customs clearance inspection
Post-customs clearance inspection shall be conducted after imports or exports have been cleared from customs procedures in the following cases:
1. There are signs or possibilities of violation of customs law as shown by the results of information analysis by customs offices.
2. Planned inspection to assess the observance of customs law by customs declarants (hereinafter called inspected units) in cases other than those specified in Clause 1 of this Article.
Article 65.- Contents of post-customs clearance inspection
1. Examination of customs dossiers:
a/ To examine the legitimacy and accuracy of customs dossier documents, the consistency of documents enclosed with declarations with the declared contents and with the provisions of law on import and export of goods;
b/ To examine the valuation of goods; tax bases, methods of calculating taxes and other levies; the observance of regulations and policies on management of imports and exports, IP rights, treaties, and other provisions on management of imports and exports;
c/ To examine enterprises’ accounting vouchers and books, financial statements and other documents relating to goods which have been cleared from customs procedures.
2. The actual inspection of imports shall be conducted in case of necessity and when conditions permit.
Article 66.- Inspection methods
Customs offices shall conduct post-customs clearance inspection by the following methods:
1. Requesting the inspected units to produce accounting dossiers, books and vouchers and other documents relating to imports or exports, already cleared from customs procedures, which are preserved by such units, and give explanations at customs offices’ headquarters.
2. Verifying the accuracy and truthfulness of customs dossier documents filed at relevant agencies and organizations.
3. Directly conducting post-customs clearance inspection at concerned units after customs clearance in necessary cases.
4. Customs declarants shall themselves conduct inspection and examination to verify the accuracy and truthfulness of customs declarations, tax calculation and payment related to goods lots which have been cleared from customs procedures. If discovering errors, they must notify them to customs offices and voluntarily redress consequences within a time limit prescribed by law in order to be exempt from fines.
Article 67.- Competence to decide on inspection
1. Directors of provincial/inter-provincial/municipal Customs Departments shall decide on inspection in the following cases:
a/ Inspection under the provisions of Clause 1, Article 64 of this Decree. Customs Departments which detect signs or possibilities of violation shall decide on inspection and concurrently report them to the General Director of Customs;
b/ Planned inspection as provided for in Clause 2, Article 64 of this Decree at units headquartered in localities under their management.
2. The General Director of Customs shall decide on post-customs clearance inspection for cases involving complicated inspection contents related to many provinces and centrally run cities.
Article 68.- Inspection duration
1. The inspection duration for every inspection decision at the head-offices of inspected units shall be no more than 05 (five) working days for cases defined in Clause 1, Article 64 of this Decree and 15 (fifteen) working days for cases defined in Clause 2, Article 64 of this Decree.
2. In complicated cases, inspection deciders may extend the inspection duration for a time not exceeding the duration specified in Clause 1, Article 68 of this Decree. The extended time and extension reasons shall be notified in writing to inspected units.
3. Customs offices shall have to notify in writing inspected units of post-customs clearance inspection decisions at least 05 (five) working days before conducting inspection (except for inspection cases specified in Clause 1, Article 64 of this Decree).
Article 69.- Processing of inspection results
1. Inspection results shall be updated onto the customs information system for analysis and assessment of the observance of law by goods owners, risks of law violation, which shall serve as bases for customs inspection to determine whether enterprises have strictly observed customs law, and help customs offices in the fight against smuggling.
2. Inspection conclusions and explanations of inspected units (if any), and records of law violations of inspected units shall serve as bases for customs offices to decide on retrospective tax collection, tax refund and handling of tax-related violations under the provisions of law.
3. The retrospective tax collection, tax refund and handling of tax-related violations shall comply with the provisions of tax law and relevant laws.
Article 70.- Rights and obligations of inspectors
1. Obligations of inspectors:
a/ To produce inspection decisions and customs ID cards;
b/ To strictly comply with inspection principles, contents and order;
c/ Not to make unlawful requests; not to intentionally make untrue conclusions; take responsibility before law for inspection conclusions;
d/ To report inspection results to inspection deciders and propose measures for the processing of such results;
e/ To observe confidentiality regulations; manage and use for proper purposes supplied vouchers and documents.
2. Rights of inspectors
a/ To conduct inspection at headquarters of customs offices or inspected units;
b/ To request inspected units to explain related contents;
c/ To examine, duplicate and seize customs dossiers, accounting vouchers and books, financial statements, and other related dossiers and documents of inspected units;
d/ To inspect, copy and seize computer systems and other equipment storing data and figures on production and/or business activities of inspected units;
e/ To conduct actual inspection of imports which have been cleared from customs procedures;
f/ To use necessary equipment to facilitate inspection work;
g/ To receive assistance of experts in different specialized domains;
h/ To make working records and inspection conclusions;
i/ To make records of customs-related administrative violations and apply handling measures under the provisions of law;
j/ To apply coercive measures for completion of customs procedures and other handling measures to inspected units which fail to comply with written requests of customs offices.
Article 71.- Rights and obligations of inspected units
1. Rights of inspected units:
a/ To request inspectors to produce inspection decisions and customs ID cards;
b/ To reject inspection if inspection decisions are contrary to law;
c/ To receive inspection conclusions;
d/ To be explained about inspection conclusions and make recommendations on handling measures proposed by inspectors;
e/ To request customs offices to pay damages caused by the unlawful handling of inspection results;
f/ To complain about or denounce acts of violating law committed by inspectors in the course of inspection and decisions based on post-customs clearance inspection results;
g/ To enjoy priorities in the course of filling in customs procedures if having strictly observed customs law and regulations on post-customs clearance inspection.
2. Obligations of inspected units:
a/ To designate competent persons to work with inspectors;
b/ To create conditions for inspectors to perform their duties; not to obstruct inspection in any form;
c/ To keep customs dossiers for imports and exports which have been cleared from customs procedures for 05 (five) years from the date of registration of customs declarations; to keep accounting vouchers and books, financial statements and other dossiers and documents relating to imports and exports already cleared from customs procedures within the legally established time limit;
d/ To explain related contents at the request of inspectors;
e/ To supply in full and on time accurate customs dossiers, accounting vouchers and books, financial statements and related dossiers and documents at the request of inspectors;
f/ To create conditions for the inspection of imports;
g/ To observe regulations on post-customs clearance inspection, and abide by inspection decisions and conclusions and handling decisions.
Tìm kiếm
Nghị định 154/2005/NĐ-CP (Bản Word)