POST-CLEARANCE CHECKS

1. General introduction

According to WCO : Post-customs clearance inspection is a working process that allows customs officials to check the accuracy of customs declaration activities by examining relevant accounting and commercial records and documents. to trading activities, exchange of goods and all other information and evidence for the Customs Authority (CQHQ) that are currently being inspected by subjects directly or indirectly participating in the activities. international trade holds.

According to the Kyoto Convention: Audit-based inspections are measures carried out by customs authorities to satisfy their purposes in determining the authenticity and truthfulness of goods declarations through inspection of documents. , minutes, economic systems and trade data of relevant parties.

According to Vietnamese law :

Post-clearance inspection is an inspection activity of Customs authorities to assess the accuracy and truthfulness of the content of documents that customs declarants have declared, submitted, and presented to Customs authorities for exported and imported goods that have been cleared through customs.

At the same time, it is also an appraisal of legal compliance during the process of customs clearance for export and import goods.

2. Overview of post-customs clearance inspection

The decision on post-customs clearance inspection is made within 60 days or 5 years from the date of registration of the import and export goods declaration.

Cases of post-clearance inspection according to the Customs Law:

• When there is a VPPL mark;
• Risk management;
• Evaluate legal compliance.

Circular 3 9 /2018/TT-BTC , adding 01 case of post-clearance inspection:

• Customs authorities conduct specialized inspections according to regulations for the following cases:
• Tax and customs records are past the post-clearance inspection deadline;
• Cases that have been checked at the customs declarant's headquarters but found new information or the case is complex or shows other signs of violation.

Purpose of post-customs clearance inspection: The inspected subject has made accurate and truthful customs declarations in the past, to ensure correct and sufficient revenue for the state budget. Compliance with customs laws is enhanced in the business community.

Subjects of post-clearance inspection: Subjects directly related to import-export business include businesses or individuals. Subjects indirectly related to import and export activities include:

• Customs agents.
• Entrusted import businesses.
• Foreign trade logistics enterprises.
• Firms transporting import and export goods.
• Import-export cargo insurance companies.
• The commercial banks.
• Domestic tax authority.
• Buyers import goods in the domestic market.
• Inspection agencies, organizations,...

Subjects of inspection by post-customs clearance inspection:

• Documents related to customs procedures such as: customs declaration, contract, commercial invoice, packing slip, certificate of origin, bill of lading, insurance contract...
• Commercial documents such as: goods purchase and sale contracts, technical support contracts, commission payment contracts, order forms, production reports, commercial letters...
• Accounting books and documents such as: accounting books, bank statements.
• Goods at the place of production.

3. Post-customs clearance inspection process

3.1. Collect, analyze and process information for post-customs clearance inspection

Synthesize, analyze and process information for post-clearance inspection at the headquarters of the Customs Department (60 days); headquarters of the Customs Clearance Inspection Department and headquarters of the customs declarant (05 years).

3.2. Identify objects, decide to inspect

• Selecting subjects for post-clearance inspection at CQHQ headquarters:
• At the headquarters of the Customs Branch;
• At the headquarters of the Customs Clearance Inspection Department
• Select subjects for post-clearance inspection at enterprise headquarters
• Recommended inspection;
• Approval;
• Sign and issue the inspection decision;
• Amending and supplementing inspection decisions;
• Written inspection notice (if necessary).

3.3. Do a test

• Prepare post-clearance inspection conditions at the enterprise
• Announcing the decision on post-clearance inspection at enterprises;
• Proceed to checkout:
• At the Customs office: 05 working days;
• At the enterprise: 10 working days.
• Notification of post-customs clearance inspection results at the Customs Department: The person who signed the inspection decision signs the Notification of Post-clearance Audit results and sends it to the enterprise within 05 working days.
• Conclusion: The inspection team prepares a draft conclusion; The competent person signs and sends 01 copy to the enterprise: 05 days from the date of completion of the inspection. Enterprise explains: 10 days from the end of the investigation. Sign the Inspection Conclusion: 15 days from the end of the inspection.
• Send the conclusion to the business.

3.4. Handling work related to test results

• Notice card, Tax assessment decision.
• Penalties for administrative violations.
• Resolve complaints.
• Participate in resolving administrative proceedings.

4. Post-customs clearance inspection documents

• Investment certificate and amendments and supplements (if any).
• Annual financial reports
• Final settlement reports for each year (with attached quantity, value, in case of different internal tracking codes and customs codes, please provide a double table) (if any).
• Data on general books and accounting details, off-balance sheet account tracking numbers (if any). (For account details 131, 136, 138, 331, 336, 338, provide additional currency code and original currency amount, counterpart account, partner name or code; 152, 154, 155, 156 have attach quantity, attach customs declaration code).
• Report on import and export of raw materials, finished products, warehouse books summarizing details of raw materials and finished products. Minutes of annual inventory (if any). (Additional information about customs codes of raw materials and products; the provincial unit has been declared on the customs declaration).
• The VAT invoice list includes the following criteria: Number, date of issue, product name, quantity, unit of calculation, unit value, payment currency, tax rate (if any), partner name.
• Actual norms (including loss rate), (in the norm table, please add units of measurement, customs codes of raw materials, finished products). (If any).
• Export and import data exported from the enterprise's system (with customs code attached).
• List of declarations before and after customs clearance; declaration amended after customs clearance (if any).

5. Conclusion

Above is an article clarifying post-customs clearance inspection. In addition, to update good articles about import and export or ship freight rates; train schedule. Customers can follow the fanpage to be updated with the latest articles.

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