Chapter I
POST-CLEARANCE INSPECTION
Article 139. Objects of post-clearance inspection
Customs dossier, accounting books, financial statements, relevant documents, exported or imported goods granted clearance of the owner or the person authorized by the goods owners, the exporter, the importer, the customs brokerage agent, the postal service provider, the express mail service provider (hereinafter referred to as companies) are the object of post-clearance inspection.
Article 140. Principles, purposes, and time limit for post-clearance inspection
Post-clearance inspection is to verify the accuracy of the documents submitted or presented to the customs authority, assess the compliance of companies to legislation on customs, taxation, and other laws related to the management of exported and imported goods.
The customs authority shall apply risk management methods to decide on objects, scope, contents, and method of post-clearance inspection.
Post-clearance inspection of the customs dossiers and goods granted clearance shall be carried out within 5 years from the registration date of the customs declaration. If the company commits a similar violation beyond the time limit, the company shall make additional statement and tax payment as prescribed.
Article 141. Scope of post-clearance inspection
Depending on the requirements of each post-clearance inspection and each case, the customs authority shall decide the scope of post-clearance inspection:
1. Inspect the export, import of an article of a company over a period of time.
2. Inspect the export, import of multiple articles of a company over a period of time.
3. Inspect one or multiple aspects (e.g. policies, values, HS numbers, origins) of one or multiple articles of a company over a period of time.
4. Inspect one or multiple forms of export and import of a company over a period of time.
5. Inspect all export, import activities of a company over a period of time.
Article 142. Contents of post-clearance inspection
1. Inspection of the sufficiency, legitimacy and validity of the customs dossiers kept by the company and the customs authority that carries out customs procedure for exported or imported goods;
2. Inspection of the accuracy of the basis for tax calculation, the accuracy of statement of tax payable, exempt, or refunded;
3. Inspection of the compliance with of other regulations of legislation on taxation;
4. Inspection of the compliance with legislation on customs
5. Physical verification of exported or imported goods that are granted clearance at the premises of the company, its branch, store, factory, or storage where necessary.
Article 143. Verification during post-clearance inspection
1. Verification means the customs authority requesting relevant or capable organizations and individuals to clarify the issues that are questionable, irrational, or the signs of violations of law.
2. Verification may be requested by the Directors of Customs Departments of provinces, the Director of Department of Post-clearance Inspection, the Directors of Sub-department of Post-clearance Inspection; the chief of the post-clearance inspectorate.
3. The objects of verification are relevant state authorities, organizations, and individuals.
4. Verification may be carried out in the form of written request for written answers, or sending personnel to work with the objects of verification with a letter of introduction of the verification requester. The verification result shall be recorded in writing. This record is the basis for considering the case.
5. For direct verification, the unit may carry out the verification itself or request a capable customs authority to do it and report the result.
Article 144. Post-clearance inspection at the customs authority
1. Post-clearance inspection at the customs authority is an regular activity of the customs authority to inspect the customs dossiers, exported and imported goods that are granted clearance within 60 days from the clearance date.
2. Post-clearance inspection at the customs authority is based on risk management and the following information:
a) Questionable information from the database of the customs.
b) Signs of violations, suspicions informed by the Sub-departments of Customs and specialized units.
c) Information collected by the Sub-department of Post-Clearance Inspection about the signs of violations related to the exported or imported goods that are granted clearance.
3. Carrying out post-clearance inspection at the customs authority:
After the post-clearance inspection is carried out at the customs authority, the Director of the Customs Department, the Director of the Sub-department of Post-Clearance Inspection shall send the company a written notification of the contents and time of inspection, request the company to provide documents related to the customs dossier, exported or imported goods being inspected, provide relevant explanation, and physically inspect the goods that are granted clearance where necessary. The maximum inspection period is 02 working days. The inspection shall be recorded in writing.
The company shall comply with the request of the customs authority, send legal representative or authorized representative (hereinafter referred to as competent representative) to work with, provide explanation, customs dossier, and documents related to the goods that are granted clearance within 60 days to clarify the issues raised by the customs authority.
4. When the inspection at the customs authority is finished, the customs officer that carries out the post-clearance inspection shall report the scope, contents, and result of the inspection, suggest contents of the notification of inspection result, and necessary measures. in particular:
a) If the company provides explanation, information and documents proving that the export, import, the tax stated and paid are proper, the customs dossier is accepted.
If the company fails to prove that the tax stated is correct and concurs with the inspection result given by the customs authority, the company shall make additional tax statement and tax payment within 10 days from the day on which the inspection result is notified. If the company fails to make additional statement and tax payment as prescribed the customs authority shall make a decision to carry out an inspection on company premises.
c) If the company fails to prove that the tax stated is correct but does not concur with the inspection result given by the customs authority, the customs authority shall make a decision to carry out an inspection on company premises.
d) IF the company fails to provide explanation and documents, or refuses to provide, or delay providing documents at the request of the customs authority, the customs authority shall impose penalties for administrative violations as prescribed by law and update them on the database of the customs to inspect the next imported or exported shipment of the company, consider making a decision to impose tax as prescribed by law, or make a decision to carry out inspection on company premises if the basis for tax imposition is not ample.
The head of the units that carries out the inspection shall sign and issue the notification of inspection result to the company within 10 days from the end of the inspection in the cases mentioned in Point a and Point b Clause 4 of this Article. If an inspection must be carried out on company premises as prescribed in Point b, Point c and Point d Clause 4 of this Article, the customs authority shall makes a decision to carry out the inspection on company premises within 30 days from the end of the inspection at the customs authority.
5. The result of post-clearance inspection at the customs authority shall be processed in accordance with Chapter III of this Part.
Article 145. Post-clearance inspection on company premises
1. Cases of post-clearance inspection on company premises:
a) Post-clearance inspection in the cases transferred by the customs authority according to Article 144 of this Circular.
b) Post-clearance inspection when finding signs of violations of the company.
c) Scheduled post-clearance inspection to assess the compliance with law of the company under a plan approved by the General Department of Customs at the request of a provincial Customs Department.
d) Thematic post-clearance inspection under the guidance of the head of a superior customs authority.
2. Period of post-clearance inspection on company premises:
a) The period of post-clearance inspection in Point c Clause 1 of this Article is 15 working days.
b) The period of post-clearance inspection in Points a, b, d Clause 1 of this Article is 05 working days.
c) Where necessary, the person that decides the inspection shall extend this period once. The extended period shall not exceed the length in Point a and Point b of this Clause. The reasons for extension and length of extension shall be written on the decision on extension.
3. Post-clearance inspection on company premises:
a) Perform preparatory tasks before issuing the decision under the procedure established by the General Department of Customs. The customs authority shall carry out a survey at the company before deciding the inspection where necessary.
b) Making and announcing the decision on post-clearance inspection on company premises:
b.1) The decision on post-clearance inspection on company premises is issued by the Director of the General Department of Customs, the Director of the provincial Customs Department, or the Director of the Sub-department of Post-Clearance Inspection;
b.2) in the cases mentioned in Point a, Point c, Point d Clause 1 of this Article, the decision on inspection shall be sent directly or by registered mail or fax to the company within 03 working days from the day on which it is signed, and at least 05 working days before the inspection is commenced.
Post-clearance inspection upon signs of violations mentioned in Point b of this Clause shall be carried out right after the decision is made without prior notice. In this case, the decision on inspection shall be given to the company directly during working hours.
c) If the company fails to comply with the decision on inspection, the customs authority shall impose administrative penalties, update information on the risk management system to take measures for inspecting the next exported and imported shipments of the company, and impose tax as prescribed.
d) Carrying out post-clearance inspection on company premises:
d.1) The chief of the inspectorate shall announce the decision on inspection.
d.2) The company shall appoint a competent representative and relevant personnel to provide documents on request, and directly work with the inspectorate.
d.3) The inspectorate shall carry out the inspection in accordance with scope, contents, and time on the decision.
d.4) The inspection contents shall be recorded in writing between the competent representative of the company or relevant personnel that directly works with the inspectorate during the inspection.
d.5) The inspectorate shall report the inspection result with the head of the inspecting unit and the person that decides the inspection.
4. Conclusion about post-clearance inspection on company premises:
a) Within 03 working days from the end of the inspection, the chief of the inspectorate shall make and send a draft conclusion to the company and the head of the inspecting unit.
b) Within 03 working days from the day on which the draft conclusion is received, the company shall finish providing explanation (enclosed with supporting documents or a written request for direct meeting with the head of the inspecting unit) if the company has not concurred with the draft conclusion.
If the company fails to provide a written explanation by the aforesaid deadline, the company is considered in agreement with the draft conclusion.
c) Within 03 working days from the deadline for providing explanation, the head of the inspecting unit shall:
c.1) Examine the explanation of the company or discuss with the competent representative of the company to clarity questionable issues. The discussion shall be recorded in writing as the basis for considering and issuing the official conclusion.
c.2) After this period, the head of the inspecting unit shall sign and issue the official conclusion about the post-clearance inspection on company premises.
d) If the case is complicated and beyond the competence of the customs authority, the conclusion shall be issued after having opinions of specialized agencies.
5. The result of post-clearance inspection on company premises shall be processed in accordance with Chapter III of this Part.
Article 146. Tasks and entitlements of the chief of the inspectorate
The chief of the inspectorate shall perform some tasks under the duty of the inspectorate, in particular:
1. Organize, assign jobs to members of the inspectorate in accordance with the scope, contents, and time in the decision on post-clearance inspection;
2. Request provision of information, written reports, explanation for the issues related to the inspection contents; carry out physical examination (where necessary);
3. Request relevant state authorities, organizations and individuals to provide information, evidence, and documents related to the case and the goods during the inspection;
4. Sign or appoint members in the inspectorate to sign the inspection records during the inspection.
5. Report the inspection results and draft conclusion (after seeking opinions of members in the inspectorate) and take responsibility for the accuracy, truthfulness and objectivity of the report; suggest necessary measures for the head of the unit to sign an official conclusion.
6. Other entitlements prescribed by law.
Article 147. Management and work allocation of during post-clearance inspection on company premises
1. Management of post-clearance inspection:
a) The General Department of Customs shall manage, direct, and inspect the post-clearance inspection nationwide; examine plans for scheduled and thematic post-clearance inspection; appoint units to carry out post-clearance inspection on company premises beyond their management.
b) Provincial Customs Departments shall management, direct and inspect post-clearance inspection within their locality.
2. Work allocation, decision and organization of post-clearance inspection on company premises:
a) The Director of the General Department of Customs shall decide and organize post-clearance inspection on company premises nationwide in the following cases:
a.1) The issues related to the implementation of major policies, the forms and articles facing high risk;
a.2) The company that has undergone a post-clearance inspection shows signs of violations that need another post-clearance inspection;
a.4) The issues on which the local governments do not agree;
a.5) Major companies that engage in export and import at various localities;
a.6) Thematic inspections;
a.7) Other cases approved by the Director of the General Department of Customs;
b) Directors of the provincial Customs Departments shall decide and organize scheduled and thematic post-clearance inspections on company premises.
c) Directors of Sub-departments of Post-Clearance Inspection shall decide and carry out post-clearance inspection on company premises within the assigned localities when signs of violations are found.
If the company is outside the assigned locality, the Customs Department shall request the General Department of Customs to assign a unit to carry out inspection.
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Thông tư 128/2013/TT-BTC (Bản Word)
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