The Customs Inspection Service Examines Customs Files And Regulations.

1. Regulations for Examining Customs Files

Regulations for the inspection of customs files are established to ensure accuracy and compliance with legal regulations. Besides, this regulation also minimizes the risk of legal problems in the process of importing and exporting goods. Here are some basic rules:

• Procedural inspection regulations:
  • During the inspection, the customs authorities verify the accuracy, completeness, and conformity of the information in the customs declaration with the documentation in the file. They check compliance with goods management policies, tax policies on exports and imports, and other relevant legal regulations.
  • The inspection of the file can be carried out through the electronic customs data processing system or directly by the customs officer. The time required for completion of the file inspection shall not exceed two working hours, calculated from the time the customs authority receives sufficient customs records.

• Profile details and inspection process:

During the detailed examination of the file by the customs officer, we had the following cases:

Information Error:

• Incorrect information.
• Lack of information.
• Incoherence between the declaration information and the relevant documentation in the customs file.

Infringement of goods management policies:

• Infringement of the import or export management policy.
• Infringement of special goods management policy.

Infringement of tax policy:

• Infringement of import or export duty policy.
• Infringement of special tax policy.

Infringement of other relevant legal provisions:

• In the event of detection of any of the above-mentioned irregularities or violations of the goods management policy, tax policy, and related legal regulations, the head of the Customs Branch at the place of receipt and registration of the customs declaration will review and decide on conducting the actual inspection of goods.

• Extension of document submission time:

In case of a file inspection by the customs officer. It is the responsibility of the head of the Customs Division to review the request of the customs declarant and decide to extend the deadline for the original submission of a number of documents accompanied by a customs statement. The renewal period shall not exceed 30 days from the date of registration of the customs declaration.

These regulations relate to the examiner's customs files, which help to ensure accuracy and compliance with legal regulations in the export and import of goods. Understanding this process will help to strengthen the management and preparation of customs records accurately and fully. This reduces risk and increases efficiency in international transactions.

2. On what grounds does Customs inspect the examiner's customs files?

Regulations on customs checks during the unloading of goods at sea ports and air ports are based on the results of the analysis of risk management information. From there, the customs authorities will make a decision to check the actual goods when the imported goods are declared before arriving at the gate. During the inspection, the customs authorities used a screening machine and other technical equipment.

• Responsibilities of the port business, warehouse, and site:

Ports, warehouses, and fields must ensure the location of the installation of photovoltaic machines and other technical equipment. From there, the customs authorities conduct inspections in the area where the goods are unloading.

• Check the actual goods with customs officials:

In case the customs authorities discover a questionable shipment through inspection by a spy machine or technical equipment, They will send notifications to the port, warehouse, and field businesses to cooperate in the layout of their own storage area. Then conduct the actual inspection of the goods by the customs officer.

These regulations are intended to ensure customs checks during the unloading of goods at sea ports and air ports. This process helps the customs authorities identify risks, inspect goods by means of screening machines and technical equipment, and conduct actual inspections of goods as needed. At the same time, the cooperation of the port, warehouse, and site businesses is important to ensure that the inspection process is conducted smoothly and efficiently.

3. Items that need to be examined in customs files?

Are you engaged in the import and export process and want to know more about examining customs files? Read on to find out what you need to know to ensure that imports and exports go smoothly and comply with customs regulations.

3.1 Check the actual goods 

The regulations on customs checks during the unloading of goods at sea ports and air ports are as follows:

Unchecked: Goods in the following circumstances will be exempt from actual inspection:

(a) goods for emergency requirements.

1. b) specialized goods for defense and security.

(c) Goods are subject to other special circumstances as determined by the Prime Minister.

• The goods are exempt from the above-mentioned inspection, but if they are found to be in violation of the law, they will have to be checked.
• For goods that do not fall under the above conditions, the actual inspection will be performed on the basis of risk management.
• Goods such as animals, live plants, hard-to-conserve goods, and other special goods will be subject to priority inspection.
• The actual inspection of goods will be carried out by customs officials directly or through machinery, technical equipment, and other commercial measures.
• The customs declarant or legal representative shall be present at the actual inspection of goods after registration of the customs statement and the goods have arrived at the place of inspection, except as provided for in Article 34 of the Customs Code.
• The actual inspection of the goods at the joint inspection site with the neighboring country will be carried out in accordance with the agreement between the parties.
• The Finance Minister will set out the details of checking the real goods.

3.2 Inquiry in the absence of a customs declarant

Sometimes, in the process of importing and exporting goods, there are cases where the customs declarant is not present at the port or airport. In such cases, customs files are still checked to ensure compliance with legal regulations. Here are the inspection operations in the absence of the customs declarant:

• Verification of information: Customs authorities will verify the information in the file and compare it with other sources of information, such as databases, import information, or supplier information. This ensures the accuracy and reliability of the information declared.
• Document Check: Documents relating to the import and export transactions of goods will be checked, including invoices, contracts, export and import documents, and other relevant documents. The purpose is to ensure that these documents comply with customs regulations and are free from fraud.
• Inspection of goods: In the absence of a customs declarant, goods can be inspected using other methods, such as imaging with an X-ray scanner or random sample inspection. This ensures that the goods are accurately declared and comply with customs regulations.

4. Control of customs files

What will the contents of the examined customs files include? Please continue to find out!

4.1 Check for the goods name and goods code

The inspection of information on the name and code of the goods is intended to identify the type of goods in the process of export and import. This helps to compare it to a goods management policy to determine whether the goods are prohibited from exporting or importing or belong to the category of goods exporting and importing conditionally. When carrying out the inspection of goods codes, it is necessary to apply the rules for classifying goods according to the HS category.

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4.2 Check the quantity declaration

It is necessary to check the quantity of goods to determine the value of the contract and the amount of duty payable when the goods are exported or imported. Usually, customs will come directly to the warehouse and count the number of orders.

4.3 Check the origin of the goods

The origin check of goods is an important step in the process of examines customs files. The origin of goods involves the application of tax incentives and national goods management policies. In order to ensure compliance with tax policy and goods management, it is necessary to check the origin of the goods.In the process of checking the origin of the goods, the basic criteria on the certificate of origin (C/O) should be checked. This includes compliance with information on C/O and related documents in customs records, such as customs warrants, commercial contracts, commercial invoices, and other documents.

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4.4 Check taxes

Tax checks are an integral part of the customs file. The task of tax inspection has two main purposes:

• Check the truthfulness and accuracy of the owner's statement.
• Check the implementation of tax regimes and policies to ensure specific and timely guidance.

In any case, the duty check must be based on the import records of the shipment and the policy regimes applied.

4.5 Check the merchandise contract

Checking the contract for the sale of goods is an important part of the process of examining customs files. The inspection of the contract for the sale of goods includes:

• Check the legal status of the parties to the contract: This includes checking transaction bank accounts and verifying whether the bank exists and operates in Vietnam.
• Check the contents of the contract. This includes checking information about the name of the goods, the value and quantity of the products, the terms of payment, and other terms of the contract. This information will be synchronized and compared with other documents in the customs file.
• Check the validity of the commercial contract. Ensure that the contract is valid and executed in accordance with the law.

4.6 Single-shipment check

Shipment checks are an important part of examining customs files. When carrying out a single shipping inspection, the following must be checked:

• Check information about the shipper, the recipient, and the notified.
• Check the loading port and the unloading port.
• Check shipping conditions and requirements related to freight transport.
• Check the content of the goods recorded in the shipment.
• Check the critical characteristics of a single shipment, including information on charges and amendments or additions to the single shipment.
• Verify the date of delivery and the signature of the carrier or the representative of the shipper.

By checking the shipment, make sure that the cargo transport information is clear, accurate, and in compliance with the transport regulations and conditions.

4.7 Check commercial invoices

Commercial invoice checks are an important part of the process of examining customs files. A trade invoice is an important document to reflect the purchase value of goods in the process of export or import. When conducting a commercial invoice check, the data parameters displayed on the invoices need to be checked, including:

• Check the billing date.
• Check the name and address of the exporter.
• Check for information about the sender and the recipient.
• Check the condition of the delivery facility.
• Check for additional notes (if any).
• Verify the seller's signature on the invoice.

By checking commercial invoices, ensure that important information related to the sale of goods is recorded accurately and complies with relevant regulations and conditions.

4.8 Export, import, and license check

Export license checks and imports are an important part of examining customs files. Export and import license inspection activities include:

• Verify information about the seller, including name and address (to compare with the information in the sales contract).
• Verify information about the applicant for importing goods, including name and address.
• Check the accuracy and matching of the lock between the date data in the contract of sale of goods and the export and import license.
• Check other information related to export and import licenses to ensure compliance with relevant regulations and conditions.

4.9 Check quality certificates and other certificates.

Checking quality certificates and other certificates is an important part of the process of examining customs files. Customs officials carry out the following activities:

• Compare the quality certificate with the customs declaration for goods that require quality checks. This ensures accuracy and compliance with quality regulations.

• Check other documents, including goods lists, plant and animal inspection papers, quantity certificates, and goods quality (if any). This is to ensure compliance with the regulations and conditions related to the export and import of goods.

By checking quality certificates and other certificates, ensure that important information about quality, quantity, and other requirements relating to the goods

5. Forms of actual inspection of goods

Regulations on the forms of actual inspection of goods in Decree 08/2015/ND-CP are as follows:

• Customs officials can conduct inspections directly on the goods.
• Inspection may be carried out through the use of technical means and other operational measures.
• The results of the analysis and inspection of goods can also be used to inspect goods.
• If it is necessary to change the form of inspection of goods during the actual inspection, the decision will be made by the Chief of the Customs Division. The results of the actual inspection using a screening machine, a projector in conjunction with an electronic scale, and other technical equipment will be used by the customs authorities to decide on the passage of goods.
• If the customs authorities do not have sufficient machinery and technical equipment to accurately identify the declared information on the goods, such as the name, code, type, quality, volume, and weight, then they will require the customs accreditation authority to perform a classification or verification analysis to identify that information. (Adjusted on the basis of article 29, paragraph 5, of Decree 08/2015/ND-CP as amended by Decree 59/2018/ND-CP)

This article has shared information about examines customs files and new regulations on goods. If you have any questions about this, please contact Dolphin Sea Air for answers.

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