Thông tư 96/2003/TT-BTC

CIRCULAR ON

POST-CUSTOMS CLEARANCE INSPECTION OF EXPORTED AND IMPORTED GOODS PROVIDING GUIDELINES FOR IMPLEMENTATION OF DECREE 102-2001-ND-CP OF THE GOVERNMENT DATED 31 DECEMBER 2001 PROVIDING DETAILED REGULATIONS ON POST-CUSTOMS CLEARANCE INSPECTION OF EXPORTED AND IMPORTED GOODS

Pursuant to the Law on Customs 29-2001-QH10 dated 29 June 2001;
Pursuant to Decree 86-2002-ND-CP of the Government dated 5 November 2002 on functions, duties, powers and organizational structure of ministries and ministerial equivalent bodies;
Pursuant to Decree 77-2003-ND-CP of the Government dated 1 July 2003 on functions, duties, powers and organizational structure of the Ministry of Finance;
Pursuant to Decree 102-2001-ND-CP of the Government dated 31 December 2001 providing detailed regulations on post-customs clearance inspection of exported and imported goods;
The Ministry of Finance hereby provides the following guidelines for a number of provisions on post-customs clearance inspection:

I. GENERAL PROVISIONS

1. Post-customs clearance inspection:

1.1 Post-customs clearance inspection means inspection activities conducted by customs offices with a view to evaluating the accuracy and truthfulness of the contents of documents declared, submitted or presented to the customs offices by goods owners or their authorized representatives or by organizations and individuals directly exporting or importing goods (hereinafter referred to as inspected units) in order to prevent and deal with acts in breach of the laws on customs, tax frauds and breaches of the policies on import and export management with respect to imported or exported goods which have cleared customs.

1.2 Objects of post-customs clearance inspection shall be documents in a customs file, accounting records and books, financial statements, electronic data and other documents related to consignments of exported or imported goods of organizations and individuals, including declarants, customs agents; persons or agents purchasing, selling or consuming imported or exported goods; organizations and individuals retaining and using imported or exported goods which have cleared customs.

1.3 Scope of post-customs clearance inspection:

1.3.1 Post-customs clearance inspections shall only be carried out when there are indications of a breach of the laws on customs with respect to the exported or imported goods which have cleared customs.

1.3.2 Prior to and during post-customs clearance inspections, customs offices shall work with bodies such as tax authorities, banks, insurers, inspection experts, transporters, forwarding agents and other concerned organizations and individuals to verify, investigate and inspect the accuracy of records and documents of consignments of imported or exported goods which have cleared customs, in particular:

Lists of invoices of sold or purchased goods or services, tax declarations, financial statements, and so forth, of the inspected unit;

Documentation of payments made via banks;

Certificates of insurance;

Certificates of expert inspection, results of expert inspection, analyses and classification of goods;

Transportation contracts, bills of lading and equivalent documents;

Contracts, invoices or documentation of delivery and receipt of goods;

Records and documents of other concerned organizations and individuals.

Concerned bodies, organizations and individuals shall be responsible for facilitating and providing necessary accounting records and books, financial statements, information and documents in direct service of the post-customs clearance inspection at the written request of customs offices.

1.3.3 Where necessary, the customs office shall conduct an actual inspection of the exported or imported goods which have cleared customs and are still retained at the inspected unit or other concerned organizations or individuals in order to reach an accurate conclusion of inspection.

1.3.4 A customs office may conduct a post-customs clearance inspection within a time-limit of five years (sixty (60) months) from the date of customs clearance of exported or imported goods if any indication of a breach of the laws on customs with respect to such goods is identified.

2. Indications of breaches of the laws on customs:

Indications of a breach of the laws on customs shall be provided for specifically as follows:

2.1 Upon identifying indications that documents in a customs file are not lawful or proper in accordance with the provisions on the form, stated items, chronological order (such as information in such documents in the customs file on the name of goods; quantity; weight; capacity, volume; trademarks; code, duty rate; nature; ingredients, composition; design; usage; specifications of packaging and other properties of goods do not match, are incorrect or inconsistent or unreasonable).

2.2 Upon discovering indications that the declared taxable value is unreasonable and is not in accordance with the applicable State regulations on management of taxable value such as:

2.2.1 The taxable price of imported or exported goods or actual price to be paid or already paid has been declared incorrectly;

2.2.2 The taxable price of imported goods is too unreasonable and lower than:

The selling price of such goods in the domestic market of after deduction of taxes, expenses and reasonable profits derived after import; and/or

The import price of identical or similar goods imported by other enterprises at the same time, from the same market and with the same method of delivery;

2.2.3 Method and time of actual payment do not conform to the information declared in the customs file and are not in accordance with State regulations;

2.2.4 Method, means, distance and route of transportation and freight declared is unreasonable;

2.2.5 Insurance premiums declared are unreasonable.

2.3 Information on origin or the certificate of origin (C/O) of imported or exported goods does not conform

2.4 The are indications of a fraud in enjoying the preferential treatment prescribed in the policy of taxation or of a trade fraud, such as use for improper purposes, fraudulent levels of consumption of materials and sub-materials in respect of goods processed or goods imported for manufacture of goods for export, imported or exported goods which are entitled to exemption, reduction or refund of import or export duties in accordance with the Law on Import and Export Duties and other relevant laws on taxation, the Law on Foreign Investment in Vietnam, the Law on Promotion of Domestic Investment, and so forth.

2.5 A consignment has indications of a breach of the State policy on management of imported or exported goods such as: goods the import or export of which is prohibited; or goods the import or export of which is subject to a permit of the Ministry of Trade or a body authorized by the Ministry of Trade have been imported or exported without any permit; goods the import or export of which is subject to management by specialized line ministries do not satisfy all conditions for import or export; goods in breach of forms of import or export; goods have indications of a breach of the customs procedures or custom inspection or supervision regime, such as taking advantage of the policies on exemption from customs inspection or on random inspection of ten (10) per cent or less of actual goods.

2.6 There is information that any content of the conclusion in a certificate of expert inspection, results of analysis or classification of a consignment of imported or exported goods provided by the bodies or organizations conducting the inspection, analysis or classification of goods does not indicate the correct nature and usage of actual goods; the powers, functions or scope of inspection, analysis or classification of goods are not performed in accordance with regulations for the purpose of trade fraud or tax evasion.

2.7 Other suspicious indications.

3. Organization of collection, analysis, processing and management of information:

3.1 Sources of information to be collected:

Indications of breaches of the laws on customs shall be collected from different sources of information such as:

3.1.1

Information from the customs clearance process, such as from divisions receiving and registering declaration forms, conducting actual inspection of goods, calculating duties or verifying prices;

Information from the final review of customs files at customs offices via periodical and individual reports;

Information from specialized divisions under provincial, inter-provincial or municipal departments, such as the pricing division, the division of consulting for smuggling control, the technical division, the customs control team, inspectors;

Information from other provincial, inter-provincial or municipal departments where importing or exporting organizations and individuals register customs declaration forms;

Information from departments under the General Department of Customs, such as the Department of Smuggling Control and Investigation, the Department of Information Technology and Customs Statistics, the Department of Customs Supervision and Management, the Department of Inspection of Collection of Import and Export Duties, the Legal Department, the International Co-operation Department, the Inspectorate of the General Department, the Northern, Central and Southern Centres for Analysis and Classification of Imported and Exported Goods.

3.1.2 Information from units in the finance branch:

Units under taxation authorities;

Units in the finance inspector network at all levels;

The Department of Corporate Finance;

The Department of Price Control and price evaluation centres;

Units in the network of the State Treasury;

Other units belonging to or under the finance branch.

3.1.3 Information from sources outside the finance branch:

Information from bodies: the Ministry of Trade, market control authorities, police authorities, ranger authorities, banking authorities, borderguard army, specialized inspection bodies under ministries in charge of specialized industries, and so forth;

Information from the community of importing and exporting enterprises, in particular from enterprises importing identical or similar goods;

Information collected from means of mass media, such as press, radio, television and internet;

Information from letters of denunciation, information from organizations and individuals within or outside the branch.

3.1.4 Information collected by way of co-operation with the World Customs Organization (WCO), the Customs Intelligence Organization (RILO), the ASEAN Customs Organization, and other international economic organizations.

3.1.5 Information from other sources.

3.2 Content of analysis and classification of information:

Collected information shall be analysed and classified on the basis of the following criteria:

3.2.1 Information on importing or exporting organizations and individuals: general information on importers or exporters (name and tax code of enterprise, address, bank account, account number, lines of business, form of business, organizational structure, branches, and so forth); scope of operations; business sectors; form of import or export; foreign importers or exporters which have trade relations with the inspected unit; financial position of enterprise, information on observance of the laws on customs (number of breaches subject to penalty and degree of penalty, and so forth);

3.2.2 Information on imported or exported goods: items of goods, number of occasions of import or export, quantity of goods, taxable value, value of imported or exported goods, code, duty rate, origin, quantity, weight, trademarks and other information to be used for assessing the seriousness of the trade fraud of goods;

3.2.3 Other information: routes of transportation, means of transportation of goods, prices of goods in foreign markets etc.

3.3 Processing of information:

Collected and analysed information shall be processed as follows:

3.3.1 With respect to information on indications of a breach of the laws on customs or trade fraud of a consignment of imported or exported goods of an organization or individual having a head office located within the locality under the control of the customs office, the customs file shall be studied, relevant issues shall be verified and a plan for post-customs clearance inspection shall be prepared in order to reach an accurate conclusion in relation to the breach of the laws on customs or trade fraud.

3.3.2 With respect to information on indications of a breach of the laws on customs or trade fraud of a consignment of imported or exported goods of an organization or individual having a head office located outside the locality under the control of the customs office, a report shall be prepared specifying the indications of the breach and providing information on the consignment and importing or exporting organization or individual (if any) and shall be submitted to the authority to sign and forward to the provincial, inter-provincial or municipal customs department in charge of the locality in which the office of the organization or individual importing or exporting such consignment of goods is located in order to conduct a post-customs clearance inspection; the customs file shall be provided and/or officials shall be assigned to co-ordinate at the written request of the customs department in charge of the locality in which the office of the importing or exporting organization or individual is located.

3.4 Bodies collecting, analysing, processing and managing information:

3.4.1 Provincial, inter-provincial or municipal customs departments:

The provincial, inter-provincial or municipal customs department shall be responsible for directing units under its control to collect information from sources in the locality under its administrative management in order to analyse, process and manage information and to notify customs offices at bordergates of the indications of breaches of the laws on customs and the methods of trade fraud of importing or exporting organizations or individuals within the locality under its control; shall submit periodical or individual reports to the General Department of Customs;

Customs offices at bordergates and other specialized divisions under the provincial, inter-provincial or municipal customs department shall be responsible for collecting and providing information to the post-customs clearance inspection division; co-ordinating with the post-customs clearance inspection division to identify indications of breaches of the laws on customs or trade frauds of importing or exporting organizations or individuals aimed at serving the work of post-customs clearance inspection.

3.4.2 The General Department of Customs:

The General Director of the General Department of Customs shall direct departments under the General Department of Customs, provincial, inter-provincial or municipal customs departments, customs offices at bordergates and customs inspection groups to

The Post-Customs Clearance Inspection Department shall be a focal body to organize the collection, analysis, classification and processing of information; to notify methods of fraud and indications of breaches of the laws by importing or exporting organizations or individuals to all customs offices in order that provincial, inter-provincial or municipal customs offices shall take effective measures of management, operation and utilization;

Functional departments under the General Department of Customs, such as the Department of Smuggling Control and Investigation, the Department of Information Technology and Customs Statistics, the Department of Customs Supervision and Management, the Department of Inspection of Collection of Import and Export Duties, the Legal Department, the International Co-operation Department, the Inspectorate of the General Department, the Northern, Central and Southern Centres for Analysis and Classification of Imported and Exported Goods shall be responsible for providing the Post-Customs Clearance Inspection Department with information on indications of breaches of the laws and trade frauds of importing or exporting organizations and individuals; co-ordinating with the Post-Customs Clearance Inspection Department at its request in the work of post-customs clearance inspection.

Collected information must be managed closely. The exchange and provision of information internally and externally must be in accordance with the regulations on confidentiality. Information technology shall be applied step-by-step to the collection, analyses and management of information at all customs offices.

The General Director of the General Department of Customs shall issue detailed regulations on collection, analyses and management of information serving the work of post-customs clearance inspection.

4. Powers to sign decisions on post-customs clearance inspection:

4.1 The director of the customs department of a province, several provinces or city under central authority shall sign decisions on post-customs clearance inspection in respect of consignments of imported or exported goods which have indications of a breach of the laws on customs of organizations or individuals engaged in import or export activities and having offices located in and a tax code registered in the locality under its control.

Localities of post-customs clearance inspection of provincial, inter-provincial or municipal customs departments shall be as provided in the Appendix "List of localities of post-customs clearance inspection by provincial, inter-provincial or municipal Customs Departments" issued with this Circular.

4.2 The General Director of the General Department of Customs shall sign decisions on post-customs clearance inspection in the case of indications of breaches relating to several localities under different customs departments of provinces, several provinces or cities under central authority or complicated breaches relating to multiple offenders.

II. CONTENTS AND ORDER OF POST-CUSTOMS CLEARANCE INSPECTION

If customs offices do not have sufficient grounds for dealing with the breach of the laws on the basis of the indications of a breach of the laws on customs, it must conduct a post-customs clearance inspection of organizations and individuals directly related to the consignment of imported or exported goods in order to reach a proper and correct conclusion.

1. Contents of post-customs clearance inspection:

1.1 Inspection of the accuracy and truthfulness of the contents declared on the customs declaration forms, records presented and/or submitted to the customs offices, accounting books and financial statements and other documents related to exported and imported goods which show indications of a breach of the laws on customs.

1.2 Actual inspection of imported or exported goods which have cleared customs if such goods are still retained at the inspected unit or if the customs office has evidence that such goods are still retained and managed by other organizations or individuals.

1.3 Inspection of the observance of the provisions of the laws on duty payable on exported and imported goods as well as of policies on export-import management; the laws on customs procedures, customs inspection and supervision in respect of forms of imported or exported goods.

2. Order of post-customs clearance inspection:

The order of post-customs clearance inspection shall include the following steps:

2.1 Preparation for inspection:

Based on the collected information, preparation of a plan for inspection to specify the purposes, requirements, contents, scope and duration of the inspection;

Proposal of the personnel of the inspection team and head of the inspection team in conformity with the requirements of the work;

Preparation of documents in relation to the inspection. Where the inspected unit has an office located in the locality under the control [of the inspecting customs office1 but has registered the declaration form at the customs department of another province or city, the customs department of such locality shall be requested to provide the customs file retained by it for inspection and verification or may assign officers to participate and co-ordinate in the inspection. Study of the customs file prior to issuance of a decision on post-customs clearance inspection;

Verification of various relevant information and documents prior to issuance of a decision on post-customs clearance inspection, such as: verification at banks, insurers, transporters, local tax authorities or other enterprises engaged in import or export of similar goods and other organizations and individuals abroad;

To conduct the post-customs clearance inspection, the customs office may invite the inspected unit to attend the office of the customs office to explain and clarify the indications of a breach of the laws on customs identified by the customs office. If there are sufficient grounds for a conclusion in relation to the indications of such breach, the post-customs clearance inspection shall not be required to be conducted at the inspected unit.

2.2 Issuance of decisions and provision of time-limits for post-customs clearance inspection:

A decision on post-customs clearance inspection shall be issued in accordance with the provisions in article 6 of Decree 102-2001-ND-CP of the Government dated 31 December 2001;

The decision on post-customs clearance inspection shall be notified directly to the inspected unit in writing at least five working days prior to the inspection being conducted;

The maximum duration of a direct inspection at an inspected unit pursuant to a single decision on inspection shall be five working days, calculated from the day on which the inspection team works directly with the inspected unit and the inspected unit presents in full documents and records to the inspection team as stipulated;

1 Inserted by Phillips Fox to aid comprehension.

If, upon expiry of the duration for the inspection, the contents of the inspection have not yet been completed, the matter shall be reported to the person who made the decision on post-customs clearance inspection for the purpose of extension of the duration of the inspection. The maximum duration of an extension shall be five working days; the duration shall only be extended once. The content of the decision on extension, specifying the duration of the extension and the reasons therefor, shall be notified in writing to the inspected unit.

2.3 Announcement of decisions on post-customs clearance inspection:

Upon commencement of implementation of a decision on post-customs clearance inspection, the head of the inspection team must work with the head, or the person authorized by the head, of the inspected unit and individuals related to the contents of the inspection with respect to announcement of the decision on post-customs clearance inspection.

2.4 Performance of inspection in accordance with the contents of the decision on post-customs clearance inspection:

The inspected unit shall, on the basis of the contents and scope of the inspection stated in the decision on post-customs clearance inspection,

Based on the indications of the breach of the laws on customs and the contents and scope of the inspection set out in the decision on post-customs clearance inspection, the inspection shall focus on the following contents:

Inspection of the completeness, lawfulness, validity, integrity, accuracy and truthfulness of the customs file retained by the inspected unit; verification against the customs file of the consignment of imported or exported goods subject to inspection retained at the customs office;

Inspection of accounting records and books, and financial statements relating to the consignment of imported or exported goods;

Where deemed necessary, actual inspection of goods which are still retained at the inspected unit or which the customs office has evidence to prove are currently retained and managed by another organization or individual;

Inspection of the observance of the provisions of the laws on duties and other charges as well as of policies on import and export management and other provisions of the laws relating to the consignment of goods of the inspected unit;

Inspection of other documents relating to the consignment of goods or items of goods subject to inspection.

During the course of inspection of the above items, upon identification of any breach of the laws on customs, a record of such breach shall be prepared in accordance with applicable regulations. The head of the inspection team must report promptly to the person who made the decision on post-customs clearance inspection upon identification of breaches of the law which

2.5 Minutes on conclusions of inspection:

Upon completion of an inspection, the inspection team shall prepare minutes on the conclusions of the inspection on the basis of evidence collected, the verification on the basis of the legal instruments and other relevant regulations in order to provide clear conclusions on the levels of proper and improper conduct, the specific responsibilities of the inspected unit and concerned organizations and individuals, to propose a form of penalty and measures to remedy the breach and the matters to be further resolved.

The minutes on conclusions of the inspection shall be signed by the head of the inspection team and the head of the inspected unit, or a person authorized by him or her.

In cases where the head, or the person authorized by the head, of the inspected unit disagrees with the contents of the minutes on conclusions of the inspection, he or she shall still sign the minutes on conclusions of the inspection and shall be entitled to record clearly his or her opinion in the minutes on conclusions of the inspection together with explanatory statements, but must still comply with the conclusions of the inspection provided by the inspection team, and he or she shall have the right to lodge a complaint with the person who signed the decision on post-customs clearance inspection.

Where an inspected unit fails to abide by the decision on post-customs clearance inspection or to provide fully the file, documents, records, books of account, financial statements and other documents relating to the consignment of goods subject to the post-customs clearance inspection to the inspection team, or refuses to sign the minutes on conclusions of the inspection, the head of the inspection team shall state clearly his or her opinion in the minutes on conclusions of the inspection and, at the same time, report the matter to the person who signed the decision on post-customs clearance inspection to take measures to deal with the inspected unit in accordance with law.

2.6 Organization of implementation of conclusions of the inspection:

2.6.1 The head of the inspection team shall report on the performance and results of the inspection to the person who signed the decision on post-customs clearance inspection.

2.6.2 The competent authority shall, on the basis of the minutes on conclusions of the inspection and the record of the administrative breach, make a decision dealing with the breach in accordance with the relevant laws, in particular:

In the case of an administrative breach falling within the powers of the customs office to deal with, the person who signed the decision on post-customs clearance inspection shall direct the competent office to deal with it in accordance with regulations;

In the case of an administrative breach falling outside the powers of the customs office to deal with, the person who signed the decision on post-customs clearance inspection shall forward the file to the relevant authority to deal with it in accordance with regulations;

In the case of collection of unpaid duty and/or other payments, the person who signed the decision on post-customs clearance inspection shall direct in writing the authorized person to issue a decision on collection of unpaid duty in accordance with law;

In the case of refund of duty and/or other payments, the person who signed the decision on post-customs clearance inspection shall forward a written notice and file to the provincial, inter-provincial or municipal customs department which conducted the customs clearance for the consignment of goods in order to consider and make the refund in accordance with regulations;

In the case of a breach which is subject to criminal prosecution, the person who signed the decision on post-customs clearance inspection shall forward the complete file to the relevant authority for considering and dealing with such breach in accordance with its powers as stipulated by law.

2.6.3 Fines and amounts of unpaid duty shall be paid to the escrow account of the customs office opened at the provincial or municipal State Treasury in its locality. The payment of relevant costs and finalization of the above amounts shall be made in accordance with applicable regulations.

2.6.4 The customs department which signed the decision on post-customs clearance inspection shall be responsible for:

Monitoring and activating the inspected unit in the implementation of the conclusions of the inspection. < span="">The time-limits for collection of unpaid duty or refund of duty, payment of fines and implementation of other actions shall be subject to the laws on taxation and other relevant laws;

Reporting the results of the inspection to the General Department of Customs (Post-Customs Clearance Inspection Department) for monitoring;

Notifying the relevant provincial, inter-provincial or municipal customs department or customs office of a bordergate of the conclusions of the inspection team and measures to deal with the breach of the inspected unit taken by the person who signed the decision on post-customs clearance inspection (if any).

III. RESOLUTION OF COMPLAINTS AND DENUNCIATIONS; DEALING WITH BREACHES AND REWARDS

1. Resolution of complaints:

1.1 Rights and obligations of inspected units with respect to complaints:

If the inspected unit disagrees with the decision on collection of unpaid duty or penalty for the breach, it must still implement such decision and shall have the right to lodge a complaint with the person authorized to resolve complaints as follows:

The person who signed the decision on penalty for the breach shall have the power to resolve the complaint at the first instance. Pending resolution of the complaint, the inspected unit must still abide by the decision on penalty of the customs office;

In the case of disagreement with the decision on resolution of the complaint at first instance or if the complaint is not resolved within the time-limit, the inspected unit shall have the right to complain to the authority at the level immediately higher than the person who signed the decision on penalty for the breach in accordance with the hierarchy or may institute legal proceedings at a court in accordance with law;

In the case of failure to institute legal proceedings at a court but continuance of complaint to the Minister of Finance, the decision of the Minister of Finance on resolution of the complaint shall be final.

1.2 Rights and obligations of bodies with respect to resolution of complaints:

Bodies which are responsible for resolving complaints lodged by inspected units must ensure resolution within the time-limit and in accordance with the procedures and their powers. Where a complaint falls outside their power, they must forward the file or report the matter to the authorized body for resolution in accordance with the regulations and, at the same time, give notification thereof to the inspected unit.

Bodies resolving complaints shall have the right to request the inspected unit which lodged the complaint to provide the file and documents relating to the complaint. If the inspected unit refuses to provide the file and documents, the bodies resolving complaints shall have the right to refuse the consideration and resolution of the complaint and give notification thereof to the inspected unit which lodged the complaint.

1.3 Procedures and limitation periods for lodging complaints and resolving complaints:

The procedures and limitation period for lodging a complaint; the time-limits, procedures and powers to resolve complaints shall be subject to the laws on complaints and denunciations and other relevant laws.

2. Resolution of denunciations:

Inspected units shall be entitled to lodge a denunciation regarding a post-customs clearance inspection or the conduct of an officer engaged in the post-customs clearance inspection which is contrary to the provisions of the law.

The rights and obligations of denouncers and denounced persons; the procedures and powers to resolve denunciations shall be subject to the laws on complaints and denunciations and other relevant laws.

3. Dealing with breaches:

3.1 Customs officers committing a breach of the provisions in relation to post-custom clearance inspection stipulated in the Law on Customs, Decree 102-2001-ND-CP of the Government dated 31 December 2001 providing detailed regulations on post-customs clearance inspection of exported and imported goods and this Circular shall, depending on the nature and seriousness of the breach, be subject to disciplinary action or criminal prosecution in accordance with law and compensation for any damage in accordance with law if they cause any damage to inspected units.

3.2 Organizations and individuals in breach of the provisions of the laws on post-customs clearance inspection shall, depending on the nature and seriousness of the breach, in addition to collection of unpaid duty,

4. Rewards:

Customs offices and customs officers making notable achievements in post-custom clearance inspection; other bodies, organizations and individuals making notable achievements in co-ordination and performance of post-customs clearance inspection shall be rewarded in accordance with law.

IV. ORGANIZATION OF IMPLEMENTATION

1. The General Director of the General Department of Customs shall be responsible for establishing a database and regulations for collecting and exchanging information domestically and internationally; establishing regulations on relations and co-ordination between organizations in and outside the network of customs offices serving the work of post-customs clearance inspection; issuing and providing guidelines for implementation of the procedures for final review of customs files at customs offices and post-customs clearance inspection of inspected units; organizing the implementation of post-customs clearance inspection in accordance with Decree 102-2001-ND-CP of the Government dated 31 December 2001 providing detailed regulations on post-customs clearance inspection of exported and imported goods and the guidelines provided in this Circular.

2. The General Director of the General Department of Taxation shall direct that local taxation departments and their units shall be responsible for co-ordination in collection and exchange of information and inspection of enterprises in accordance with law.

3. The Director of the Price Control Department and heads of units under the Ministry of Finance shall be responsible for providing guidelines to their units to co-ordinate with customs offices at all levels in provision of information and documents and in arranging co-ordination in performance of post-customs clearance inspection at the request of customs offices.

4. This Circular shall be of full force and effect after fifteen (15) days from the date of publication in the Official Gazette and shall repeal Decision 1558-2001-QD-TCHQ of the General Director of the General Department of Customs dated 28 December 2001 on post-customs clearance inspection of imported or exported goods.

APPENDIX

LIST OF LOCALITIES UNDER AUTHORITY OF PROVINCIAL, INTER-PROVINCIAL AND MUNICIPAL CUSTOMS DEPARTMENTS FOR POST-CUSTOMS CLEARANCE INSPECTION