Quyết định 1410/QD-TCHQ

Decision No. 1410/QD-TCHQ dated May 14, 2015, introducing post-clearance inspection procedures

Nội dung toàn văn Decision 1410/QD-TCHQ introducing post clearance inspection procedures

THE MINISTRY OF FINANCE THE GENERAL DEPARTMENT OF VIETNAM CUSTOMS -------	THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ---------------
No.1410/QD-TCHQ	Hanoi, May 14, 2015

DECISION

INTRODUCING POST-CLEARANCE INSPECTION PROCEDURES

THE DIRECTOR OF THE GENERAL DEPARTMENT OF CUSTOMS

Pursuant to the Law on Customs No. 54/2014/QH13 dated June 23, 2014;

Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006, and the Law on Amendments to several articles of the Law on Tax Administration No. 21/2012/QH13 dated November 20, 2012;

Pursuant to the Government’s Decree No.08/2015/ND-CP dated January 21, 2015 specifying several articles of the Law on Customs with respect to customs formalities, customs inspection and supervision procedures;

Pursuant to the Government’s Decree No. 83/2013/ND-CP dated July 22, 2013 specifying the implementation of the Law on Tax Administration and the Law on Amendments to several articles of the Law on Tax Administration;

Pursuant to the Prime Minister's Decision No. 02/2010/QD-TTg dated January 15, 2010 providing for functions, duties, powers and organizational structure of the General Department of Vietnam Customs;

Pursuant to the Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance providing guidance on customs procedures; customs inspection and supervision; export, import duty and administration of taxes on imports or exports;

Upon the request of the Director of the Post-clearance Inspection Department,

HEREBY DECIDES

Article 1. Post-clearance inspection procedures are attached hereto.

Article 2. This Decision shall enter into force from May 15, 2015 as a replacement for the Decision No. 3550/QD-TCHQ dated November 13, 2013 of the Director of the General Department of Customs on introducing procedures for post-clearance inspection operations with respect to imported or exported goods, issued by the Director of the General Department of Vietnam Customs.

Article 3. The Director of the Customs Post-clearance Inspection Department, and Heads of agencies affiliated or directly affiliated to the General Department of Vietnam Customs, shall be responsible for implementing this Decision./.

PP. THE DIRECTOR
THE DEPUTY DIRECTOR

Hoang Viet Cuong

POST-CLEARANCE INSPECTION PROCEDURES

(Issued together with the Decision No.1410/QD-TCHQ dated May 14, 2015 of the Director of the General Department of Vietnam Customs)

Chapter I.

GENERAL PROVISIONS

Article 1. Scope of application

This instrument shall provide for processes, procedures for, dossier and contents of implementation of steps, including collecting information, identifying subjects of inspection, processing inspection results, and handling matters pertaining to inspection results, by customs authorities, customs officers/ team of custom officers involved in post-clearance inspection operations.

Article 2. Implementation rules

1. Have a risk management application to selection of subjects, scope and contents of post-clearance inspection.

2. Entities carrying out post-clearance inspections shall be responsible for cooperating in sharing of information with those operating within the customs sector in order to ensure consistency with regulations, effectiveness, avoidance of repetition and inconvenience towards customs declarants. They may also have a burden of responding to information and date systems in the customs sector to implement stipulated management and control measures.

3. Leaders at all levels and/or officers directly involved in any inspection shall assume the following responsibilities: keeping information relating to an inspection secure, prohibiting provision of information to any organization or individual uninvolved without obtaining prior approval from the Director of the General Department of Vietnam Customs/ the Director of the Customs Post-clearance Inspection Department/ the Director of the Customs Department/ the Director of the Customs Post-clearance Inspection Sub-department/ the Director of the Customs Sub-department.

4. Collection and processing of information for post-clearance inspections refer to regular duties that officers/groups, charged with post-clearance inspection operations, perform on a daily manner at the Customs Sub-department, the Post-clearance Inspection Sub-department, and the Post-clearance Inspection Department, in order to undertake monitoring analysis and classification evaluation of declarants with their customs dossiers which have been cleared at a sub-department (with respect to the Customs Sub-department), and those under their jurisdiction (with respect to the Customs Post-clearance Inspection Sub-department).

Chapter II.

SPECIFIC PROVISIONS

Section 1. COLLECTION, ANALYSIS AND PROCESSING OF INFORMATION FOR POST-CLEARANCE INSPECTIONS

Article 3. Information sources used for assisting in post-clearance inspections

1. Information collection and processing refer to regular operations performed by officers/groups of officers charged with post-clearance inspections.

Assigned officers/groups of officers shall, at their discretion, access and collect information, as provided for by Clause 1, Article 95, 96 of the Customs Law and Article 105 of the Decree No. 08/2015/ND-CP specifically from:

1.1. the customs database system

a) Customs operations information system (Vietnam Customs Information System (VCIS));

b) Concentrated e-clearance system (V5 System);

c) Risk management information system (RM System);

d) Violation management information system (QLVP14 System);

dd) Taxable price data management information system (GTT02 System);

g) Concentrated customs tariff accounting information system (KTTT System);

h) Entry and exit ships clearance system (E-Manifest System);

i) Customs tariff nomenclature and amount information system (GTT02 System);

k) Corporate management information system assisting in post-clearance inspection and risk management (STQ System);

l) Customs operations information collection and processing system (CI02 System);

m) Risk Management List of exported or imported goods;

n) Other related information and data systems (if any).

1.2. Customs operations (registration, supervision, physical examination of goods, customs dossier verification, consultancy with respect to prices, results of inspection of goods, code predetermination, valuation, etc.);

1.3. the risk management and anti-smuggling division, which have been collected or discovered during its operations;

1.4. results of post-clearance inspections produced by post-clearance inspection workgroups;

1.5. professional operations concerning information collection and verification incidental to post-clearance inspections under the provisions of Article 141, the Circular No. 38/2015/TT-BTC dated 25/3/2015;

1.6. directives issued by bodies at higher levels;

1.7. entities other than customs authorities (Ministries, Ministry-level agencies, Taxation authorities, Police authorities, State Treasuries, Banks and other professional or vocational associations, etc.);

1.8. customs declarants engaging in export and import activities;

1.9. other information sources.

2. Information shall be collected in writing from customs declarants.

Collection of information from sources available on database systems and operations performed in the customs sector must be given priority. Where customs authorities, based on results produced from their information collection, find out any potential risk on insufficient and unclear grounds, persons in the exercise of delegated authority shall decide to collect more information from customs declarants.

2.1. Decision-making authority over information collection:

The Director of the General Department of Vietnam Customs, the Director of Post-clearance Inspection Department, the Director of the Customs Department, and the Director of the Post-clearance Inspection Sub-department, shall sign on a written request for declarants' cooperation in provision of materials and information.

2.2. Forms of information provision and provided information contents:

The written request for information provision must clearly state “Information must be sent by post or in person to the office of the requesting customs authority", specifically including:

- Provided information contents: Documentation, evidence, information, materials, data that customs declarants must provide to customs authorities and time limit for information provision.

- Information provision forms: Information provided by customs declarants in a written form (hard copy) or in an electronic form (soft copy).

Where customs declarants provide information in person, customs officers/groups of customs officers must, upon delivery, set up a record of delivery between two parties involved (the form No. 11/2015-KTSTQ given in II annexed hereto).

2.3. Reporting of information collection results:

Within a maximum of 03 (three) working days from the date upon which information collection is terminated, customs officers/groups of customs officers assigned to collect and analyze information shall prepare a report on results thereof (the form No. 14/2015-KTSTQ stipulated in the Appendix II hereof) for submission to the person having delegated authority to approve information collection statements to obtain his/her directive (the report must specify collected information, analyze, evaluate and comment on collected information, documentation, materials and data).

The person signing on information collection statements shall be responsible for making a decision on processing collected information.

Article 4. Analysis and processing of information incidental to post-clearance inspections

1. Consolidate, analyze and process information for post-clearance inspections to take place at the office of a Customs Sub-department.

1.1) Information source:

Information sources shall conform to regulations laid down in Article 3 hereof and greater attention shall be paid to the following information sourced from:

- Operations transfer notes of clearance divisions as provided for by Point a.2, b.2 and Clause 2 Article 25 of the Circular No. 38/2015/TT-BTC.

- Feedback information received from post–clearance inspection results of Customs Sub-departments as referred to in Clause 4 Article 17 hereof.

- Results of reassessment of customs declarants showing any indication of violation which are consistent with those verified for tax imposition by the Customs Sub-department.

- Information about any indication of violation which is obtained from the risk management system.

- Other sources of information about any indication of violation.

1.2) Collected information contents: Information about the customs declarant in question, such as name, code and operational status; the total number of customs declarations allowed for customs clearance occurring at that customs declarant’s office, or at other Customs Sub-departments nationwide (if any), imported goods, type of importation; frequency of a customs declarant's being subject to inspection, examination of, sanction for his/her violation and tax imposition; legislative regulations concerning class and division of goods imported or exported by that customs declarant, probability of frauds or defects that may arise, and estimated tax difference (if any); other information.

1.3) Evaluation of information for classification purposes:

Based on information sources and contents of collected information, customs officers/groups of customs officers shall carry out consolidation and analysis for the purpose of classifying assessment information, identifying any indication of violation and arranging customs declarants into:

a) Groups of customs dossiers/ customs declarants showing any sign of suspicion or indication of violation against laws by specific classes, divisions of goods, activities or fields (code, valuation, C/O, investment incentive and others), which will be further subdivided into:

a.1) Groups of customs dossiers/ customs declarants showing any sign of suspicion concerning valuation transferred by the customs clearance division (in accordance with regulations laid down in Point a.2, b.2, Clause 2, Article 25 of the Circular No. 38/2015/TT-BTC)

a.2) Groups of customs dossiers/ customs declarants showing the same indication of violation, or committing the same violation, as in the case of the Customs Sub-department’s verification thereof for tax imposition, and of system responses given in accordance with Clause 4, Article 17 hereof.

a.3) Groups of customs dossiers/ customs declarants in respect of importation of new classes or divisions of goods that have large import turnover, and high tax amount entailing high risks to the extent that further monitoring and analysis are required.

b) After evaluation of information for classification purposes, customs officers/groups of customs officers shall sort out all of exportation or importation data or figures of customs declarants that have been being permitted for customs clearance for a maximum period of 60 days from the date of completion of customs clearance of goods to the date of signing of an inspection decision (hereinafter referred to as 60-day time limit), having any suspicion of violation, according to the abovementioned groups, and then propose objects of inspections in accordance with Article 5 hereof.

2. Consolidate, analyse and process information for post-clearance inspections to take place at the office of a Post-clearance Inspection Sub-department.

2.1. Inspections performed based on any indication of violation

a) Information source:

Information sources shall conform to regulations laid down in Article 3 hereof and greater attention shall be paid to the following information sourced from:

- Operations transfer notes referred to in Clause 2, Article 16 hereof.

- Feedback information on the system from post–clearance inspection results of Customs Sub-departments as referred to in Clause 4 Article 17 hereof.

- Results of reassessment of customs declarants showing any indication of violation which are consistent with those verified for tax imposition by the Customs Sub-department/Post-clearance Inspection Sub-department.

- Information about any indication of violation obtained from the risk management system.

- Other sources of information about any indication of violation.

b) Collected information contents shall be similar to those referred to in Point 1.2, Clause 1 of this Article.

c) Evaluation of information for classification purposes:

c.1) Groups of customs dossiers/customs declarants showing any sign of suspicion or indication of violation against laws by specific classes, divisions of goods, activities or fields (code, valuation, C/O, investment incentive and others), which will be further subdivided into:

- Groups of customs dossiers/customs declarants showing the same indication of violation, or committing the same violation, as in the case of the Customs Post-clearance Inspection Sub-department’s verification thereof for tax imposition.

- Groups of customs dossiers/customs declarants examined by the Customs Sub-department with respect to those customs dossiers which have been being permitted for customs-clearance for a 60-day time limit, but have yet to include additional explanatory statements clarifying submitted customs declarations showing the same indication of violation within a permitted period ranging from later than the 60-day time limit to 5 years.

- Groups of customs dossiers/customs declarants showing the same indication of violation, or committing the same violation, as in the case when they are verified for tax imposition by Customs Sub-department, but have yet to be so verified by Customs Sub-departments located within the jurisdiction of the Customs Department.

- Groups of customs dossiers/customs declarants which have been transferred under the provisions of Point g.2, Clause 3 Article 25 of the Circular 38/2015/TT-BTC

- Groups of customs dossiers/ customs declarants showing any indication of violation according to the customs operations transfer note of a Customs Sub-department as referred to in Clause 2, Article 16 hereof, system responses referred to in Clause 4, Article 17 hereof, information sources collected on their own or under the direction of senior customs authorities and other information sources.

- Groups of customs dossiers/customs declarants in respect of importation of new classes or divisions of goods that have large import turnover, and high tax amount entailing high risks to the extent that further monitoring and analysis are required.

c.2) After evaluation of information for classification purposes, customs officers/groups of customs officers shall sort out all of exportation or importation data or figures of customs declarants that have been achieving permission for customs clearance for a period of 5 years, showing any indication of violation, according to the abovementioned groups, and then propose objects of inspections in accordance with Article 5 hereof.

2.2. Inspections performed based on risk management application.

a) Information source:

- Information about risky customs declarants received from the risk management information system;

- Information collected from and evaluated to determine risk levels by customs officers/groups of customs officers in charge of post-clearance inspections;

- Information obtained from other sources (information received from customs operations or information transferred from the risk management or anti-smuggling division, etc.) as referred to in Article 3 hereof.

b) Collected information contents shall be similar to those referred to Point 1.2, Clause 1 of this Article.

c) Evaluation of information for classification purposes:

Based on collected information sources and contents, customs officers/groups of customs officers shall classify customs dossiers and imported or exported goods by different levels of risks.

With respect to those having a high risk level, customs officers/ groups of customs officers shall sort out and review information or data available in the customs declarations management information system (which have been being permitted for customs clearance for a maximum period of 5 years), and then propose appropriate objects of inspections.

3. Collect, analyze and process information for post-clearance inspections to take place at customs declarant's office

3.1. Inspections performed based on any indication of violation.

a) Information source:

Information sources shall conform to regulations laid down in Article 3 hereof and greater attention shall be paid to the following information sourced from:

- Customs operations transfer notes of Customs Sub-departments, referred to in Clause 2, Article 16 hereof.

- Feedback information on the system obtained from results of post–clearance inspections taking place at the office of a Customs Sub-department, Customs Post-clearance Inspection Sub-department as referred to in Clause 4 Article 17 hereof.

- Results of reassessment of customs declarants within the jurisdiction of the Customs Department/ nationwide showing any indication of violation which are similar to those verified for tax imposition by the Customs Department/Post-clearance Inspection Department.

- Information about any indication of violation obtained from the risk management system.

- Other sources of information about any indication of violation.

b) Collected information contents shall be similar to those referred to Point 1.2, Clause 1 of this Article.

c) Evaluation of information for classification purposes:

In cases where the Customs Sub-department has performed inspections at the office of a customs authority, or the Customs Post-clearance Inspection Sub-department has performed its verification for tax imposition in accordance with applicable regulations, the similar review of information concerning any indication of violation shown by other customs declarants within the jurisdiction of the Customs Department/nationwide shall be performed.

- Groups of customs dossiers/customs declarants in respect of importation of classes or divisions of goods that have large import turnover, and high tax amount entailing high risks to the extent that further monitoring and analysis are required.

c.2) After evaluation of information for classification purposes, customs officers/groups of customs officers shall sort out all of exportation or importation data or figures of customs declarants that have been achieving permission for customs clearance for a period of 5 years, showing any indication of violation, according to the abovementioned groups, and then propose appropriate objects of inspections in accordance with Article 5 hereof.

3.2. Inspections performed based on risk management application.

Such inspections shall conform to Clause 2.2 of this Article.

After taking into consideration current conditions, particular characteristics, managerial requirements and available resources of respective authorities, the Director of Customs Department, or the Director of Customs Post-clearance Inspection Department, shall decide whether selection of objects of inspections happens.

3.3. Inspections performed according to the plan with the aim of evaluating compliance with laws

3.3.1. Establishing the plan for post-clearance inspections

a) The list of entities subject to customs post-clearance inspections for the purpose of evaluation of legislative compliance, which is approved by the Director of the General Department of Vietnam Customs on an annual basis, after considering the proposal submitted by the Director of the Customs Post-clearance Inspection Department, in accordance with the rules referred to in Clause 2, Article 11 of the Circular No. 38/2015/TT-BTC

b) Bases for putting forward the plan for post-clearance inspections:

- Information sources referred to in Article 3 hereof;

- Information about customs declarants that pose potential risks which are obtained from the risk management information system;

- Directions of leaders of the General Department of Vietnam Customs concerning key and focused post-clearance inspections and guidelines provided over periods of time;

Based on various information sources, directions of leaders of the General Department of Vietnam Customs, current conditions, particular characteristics, scale and resources of specific local customs authorities and the Customs Post-clearance Inspection Departments over periods of time, the Director of the Customs Post-clearance Inspection Department shall submit to the Director of the General Department of Customs the proposed list of customs declarants subject to post-clearance inspections according to the plan of each Customs Department and Customs Post-clearance Inspection Department. The deadline for such submission is November 30 every year.

c) No later than December 15 every year, the Director of the General Department of Customs shall finish approving the list of customs declarants subject to customs post-clearance inspections according to the said plan.

d) The Customs Post-clearance Inspection Department shall update the list of entities subject to post-clearance inspections according to the plan, approved by the Director of the General Department of Vietnam Customs, in the STQ System.

3.3.2. Plan adjustment

a) Cases in which the plan must be adjusted on an annual basis include:

a.1) The plan is adjusted under the direction of bodies at senior management levels;

a.2) A prompt plan adjustment is necessary due to certain objective reasons.

b) After considering Customs Departments’ requests for inspection plan adjustment, Divisions of the Customs Post-clearance Inspection Department, and the Director of the Customs Post-clearance Inspection Department, shall compile the list of requests for plan adjustment for submission to the Director of the General Department of Vietnam Customs for his consideration or approval of the list of post-clearance inspection plans subject to adjustment or modification.

c) The Customs Post-clearance Inspection Department shall update the adjusted list thereof in the STQ System.

Section 2. IDENTIFICATION OF OBJECTS OF INSPECTIONS AND INSPECTION DECISIONS

Article 5. Identification of proposed objects of inspections

1. Selection of proposed objects of inspections

Customs officers/ groups of customs officers shall proceed to choose objects of inspections based on information collection and analysis results under the instructions given in Article 3, 4 hereof, or under the directions of senior managers.

1.1. Selection of objects of post-clearance inspections taking place at customs offices

1.1.1. At Customs Sub-departments' offices

On the basis of identifying groups of customs dossiers/customs declarants showing any indication of violation as referred to in Clause 1 Article 4 hereof, customs officers/groups of customs officers shall take the following responsibilities:

a) Choose to request the Director of a Customs Sub-department to consent to a prompt inspection on import or export dossiers of which procedures for customs clearance have been completed within the 60-day time limit ranging from the date of goods that have been cleared to the date of signing of an inspection decision with respect to cases referred to in Clause 1 Article 4, specifically including:

- Groups of customs dossiers/customs declarants showing any sign of suspicion concerning customs valuation transferred by the customs clearance division (in accordance with regulations laid down in Point a.2, b.2, Clause 2, Article 25 of the Circular No. 38/2015/TT-BTC).

- Groups of customs dossiers/customs declarants showing the same indication of violation, or committing the same violation, as in the case of the Customs Sub-department’s verification thereof for tax imposition, and of system responses given in accordance with Clause 4, Article 17 hereof.

b) With respect to other customs dossiers/customs declarants, choose objects of inspections in reliance upon analysis, evaluation and determination of the nature and extent of violation; give those showing clear, specific signs of violation and having large tax differences as estimated a higher priority for inspection. Concurrently, by taking into account available resources, set up the oversight plan, continue to collect more necessary information to apply inspections on the rest of customs declarants who show the same indication of violation, or commit the same violation, etc.

c) Take into consideration the followings when selecting objects of inspections:

c.1) Exempt shipments which have already undergone pre-clearance physical inspections, focus on green-lane shipment dossiers which have yet to undergo a Customs Sub-department’s inspections taking place during clearance.

c.2) Where there is any indication of violation which has been detected during inspections, they must request inspections on all of customs declarations which have already been permitted for customs clearance but still show any identified indication of violation (within 60-day time limit).

c.3) Where customs declarants show any indication of violation but are proved to have a large quantity of goods classified as complicated types or categories, and involving tax risks, as stipulated by Clause 1, Article 97 of the Decree No. 08/2015/ND-CP dated 21/01/2015, they shall be responsible for issuing a customs operations transfer note to the Post-Clearance Inspection Sub-department for consideration and reporting of these cases to the Director of the Customs Department for his decision on inspections to take place at customs declarants’ offices.

c.3.1) Customs declarants having a large quantity of goods classified as complicated types or categories, and involving tax risks, shall be identified according to one of the specific criteria mentioned hereunder:

- They show any indication of violation associated with multiple items and sectors;

- They have a large number of customs declarations that display large turnover and high value;

- Those customs declarants who have numerous customs declarations made, or those arising, later than 60-day time limit at multiple Customs Sub-departments or Customs Departments show any indication of violation.

- There is unlikely to give sufficient proof of accurately establishing that any indication of violation exists by only looking at dossiers submitted by customs declarants to customs authorities as appropriate under relevant regulations (for example, any indication of violation pertaining to analysis and classification of goods subject to verification, and issues that require opinions received from entities concerned).

c.3.2) Based on general criteria referred to in the said Point c.3.1, and current conditions of each Customs Department, the Director of Post-clearance Inspection Sub-department shall counsel the Director of the Customs Department to provide detailed guidance on classification and identification of customs declarants who have a large quantity of goods classified as complicated types or categories and involving tax risks; the Customs Sub-department shall transfer the case in question to the Post-clearance Inspection Sub-department for its consideration of post-clearance inspections that may take place at customs declarant's office.

1.1.2. At Post-clearance Inspection Sub-departments' offices

Based on groups of customs dossiers/customs declarants showing any indication of violation, and groups of high-risk customs declarants as determined in Clause 2 Article 4 hereof, customs officers/groups of customs officers shall recommend objects of inspections (except customs dossiers which have already undergone post-clearance inspections by a Customs Sub-department in accordance with stated regulations):

a) Those referred to in Clause 2.1 Article 4 hereof shall be given higher priority for inspections, specifically including:

a.1) Groups of customs dossiers/customs declarants showing the same indication of violation, or committing the same violation, as in the case of the Post-clearance Inspection Sub-department’s verification thereof for tax imposition.

a.2) Groups of customs dossiers/customs declarants that have been examined by the Customs Sub-department within a 60-day time limit, but have yet to include additional explanatory statements clarifying submitted customs declarations showing the same indication of violation within a permitted period ranging from later than the 60-day time limit to 5 years.

a.3) Groups of customs dossiers/customs declarants showing the same indication of violation, or committing the same violation, as in the case when they are verified for tax imposition by a Customs Sub-department, but have yet to be so verified by Customs Sub-departments located within the jurisdiction of the Customs Department.

a.4) Groups of customs dossiers/customs declarants which have been transferred under the provisions of Point g.2, Clause 3, Article 25 of the Circular 38/2015/TT-BTC

b) In certain other cases (based on information given in customs operations transfer notes of a Customs Sub-department under the provisions of Clause 2 Article 16 hereof, collected information and other sources), customs officers/ groups of customs officers shall select objects of inspections on the basis of analysis, evaluation and determination of the nature and extent of serious violations, high level risks and large estimated tax differences, etc. Simultaneously, they propose the inspection plan with respect to the rest of cases in which there is the same indication of violation and risk.

1.2. Post-clearance inspections performed at customs declarants’ offices

On the basis of customs dossiers/customs declarants that show any indication of violation as referred to in Clause 3.1, Article 4 hereof, customs declarants classified as high risks identified under Clause 3.2, Article 4 hereof, and the list of objects of inspections according to the plan approved by the Director of the General Department of Vietnam Customs as provided for by Clause 3.3, Article 4 hereof, customs officers/groups of customs officers shall:

a) propose the inspection plan with respect to cases of customs declarants transferred by the Director of the General Department of Vietnam Customs.

b) give higher priority for inspections on:

b.1) cases referred to in Point a.1, a.2, a.3, a.4 Clause 1.1.2 of this Article, but having yet to be subject to any inspection taking place at a customs authority’s office.

b.2) other cases based on information given in customs operations transfer notes of a Customs Sub-department and inspection transformation notes (from the inspection taking place at customs authorities’ offices to that at customs declarants' offices) in accordance with Clause 2, 3, Article 16 hereof.

Note: In particular, customs officers/groups of customs officers of Post-clearance Inspection Department may, upon performing their tasks in accordance with this Point, choose to request the competent person to consider deciding on whether the Post-clearance Inspection Department will directly conduct inspections or assign Customs Departments to perform these inspections.

b.3) in other cases, customs officers/groups of customs officers shall decide on inspections on the basis of analyzing, evaluating and identifying the nature and extent of violation, and high risks. They shall set up the inspection plan with respect to the rest of cases in which there is the same indication of violation and risk.

2. Request for inspections

a) After identifying the specific objects of inspections according to Clause 1 of this Article, customs officers/groups of customs officers shall submit a request for inspections to take place and continue to collect, analyze more detailed and comprehensive information about selected objects.

b) Check over objects of inspection on the STQ system to prevent any overlapping situation, specifically including:

b.1) Inspections requested to take place at customs authorities’ offices: access the system to find out whether selected objects of inspections are coincidentally inspected by other Customs Sub-departments and, if any overlapping situation occurs, request inspections to take place at other point of time or transfer the case to Post-clearance Inspection Sub-departments for their consideration and verification for the purpose of avoiding such overlapping situation.

b.2) Post-clearance inspections requested to take place at customs declarants’ offices:

When updating the request form, if the STQ system warns that the object of inspection is selected by other applicants, the competent person in the exercise of authority to decide inspections must be reported to withhold grant of such inspection decision, coordinate, exchange information and seek mutual agreements on which one is assigned the inspecting task between two entities involved. To the extent that no agreement is reached, the General Department of Vietnam Customs must be informed (through the Post-clearance Inspection Department) to designate the inspecting entity.

Within 01 financial year, overlapping of objects of inspections must be restricted, except when there is a clear and definite indication of violation (contents and inspection coverage should be different). Where customs declarants have already been subject to an inspection within a year based on the search results achieved from the system, the entity as an applicant for inspections shall submit a written report to the General Department of Vietnam Customs (through the Post-clearance Inspection Department) for its consideration and acceptance of continued inspections, and its delegation of authority to request inspections on the system before granting inspection decisions.

c) Customs officers/groups of customs officers make the request form (the form No. 10/2015-KTSTQ) clearly stating proposed contents of inspections, the number of declarations equivalent to specific indications of violations, and estimated receipts (if any), so as to decide on post-clearance inspections.

The request form, together with dossiers, documents, data or information showing any indication of violation, collected risk management information, approved inspection plan, and draft decision of inspection taking place at customs authority/customs declarant’s office, shall be reported to leaders at different levels and submitted to the competent person to grant a decision.

The request form must have numbers and codes, and must be recorded in the logbook from the date of issuance to the date of complete update of case-handling results.

Article 6. Approval and signing of inspection decisions

1. Approval and signing of inspection decisions

1.1. Consideration and approval

The competent person having authority to sign inspection decisions under the provisions of Article 144 of the Circular No. 38/2015/TT-BTC shall consider the of customs officers/groups of customs officers concerning indication of violation, risk and assigned plan to approve contents of such request and sign the decision on post-clearance inspection that takes place at the office of a customs authority/customs declarant according to the form No. 01/2015-KTSTQ (Inspection team/group must have at least 2 persons):

a) Where inspections are conducted according to the predetermined plan, and any indication of specific violation and high risk is detected, that person shall approve the contents of the request and sign an inspection decision to bring it into effect.

b) Where there is unclear indication of violation or risk, or requesting contents have not been agreed upon, that person must give his/her clear opinions and direct subsequent activities to further clarify objects of inspections.

c) Prior to deciding to conduct an inspection at a customs declarant’s office, and in cases where information held by customs authorities is found insufficient and unclear, if it is necessary to collect information at a customs declarant’s office to ensure effectiveness of such inspection, that person may consider deciding to issue the notification of collection of information taking place at a customs declarant’s office, specifically including:

c.1) Collection of information that takes place at a customs declarant’s office shall apply to one of the following cases:

- Projects, corporations, incorporations, companies and customs declarants that have large-scale investments, large import or export turnover, high tax amount payable, or operate multiple branches and divisions in charge of import, export, management and utilization of imported goods.

- Customs declarants that have a large quantity of export or import declarations; import or export various commodity items; implement exportation or importation procedures at different Customs Departments; perform exportation or importation activities through an entrusted entity or with insufficient information about the consignor.

- Inspections that take place under the directions of senior managers, or according to the approved plan, with inspection dossiers kept at customs authorities and with information available on the system which is not clear or sufficient.

c.2) Authority to sign the notification of information collection: the Director of the General Department of Vietnam Customs, the Director of Post-clearance Inspection Department, the Director of the Customs Department, the Director of the Post-clearance Inspection Sub-department (as authorized) shall exercise authority to sign the notification (the form No. 02/2015-KTSTQ) to request customs declarants to cooperate in provision of materials or information (in conformity with the rule under which the competent person having authority to grant a decision on inspection of a group of objects shall be accorded equivalent authority to sign the notification of information collection that takes place at such objects' offices).

The notification must clearly state:

- Duration of information collection taking place at a customs declarant’s office which lasts no more than 03 working days.

- Information collection scope and coverage. Specific information pieces, dossiers, documents, materials or data that need to be provided to customs authorities.

- Information collection group attended by 2 – 3 customs officers.

c.3) Reporting of information collection results:

After information collection ends, within a maximum of 05 (five) working days from the deadline for such information collection taking place at customs declarants' offices, customs officers/groups of customs officers shall:

- Prepare a report on information collection and processing results (the form No. 14/2015-KTSTQ annexed to the Appendix II hereof) for submission to the authorized person having authority to sign the notification of information collection; this report must specify collected information, and provide analysis, evaluation of and comment on such collected information together with collected dossiers or data. Concurrently, prepare the inspection request form and draft inspection decision for submission to the person having authority to sign the Notification of information collection.

The person having authority to sign the Notification of information collection shall be responsible for considering and directing evaluation of information collection results and grant an inspection decision within a maximum of 10 (ten) working days from the deadline for such information collection taking place at customs declarants' offices.

1.2. Grant of inspection decisions:

An inspection decision must have numbers and codes, and must be recorded by an involved entity in the logbook from the grant date to the date of complete update of case-handling results.

2. Where customs declarants have received inspection decisions, but have submitted a written request for a postponement of requested inspection, or for any modification or supplementation of these inspection decisions, the leaders of inspection teams/groups shall ponder on reasons for such request and report to the person granting inspection decisions for his/her consideration and determination:

- If approving such request, the person granting an inspection decision shall sign the decision on modification or supplementation thereof.

- If disapproving such request, the person granting an inspection decision shall inform the customs declarant submitting such request to meet the inspection schedule agreed upon in that inspection decision.

3. The written notification of inspection (if any).

In cases where an inspection taking place at a customs declarant’s office or in a complicated situation is required as may be reasonably necessary to ensure that it is effective, consistent with stated regulations and convenient for customs declarants, the person having authority to grant inspection decisions shall send the Notification according to the form No. 13/2015-KTSTQ (as referred to in the Appendix II hereto) of preparations that customs declarants should make (including customs dossiers, accounting records, relevant documents or materials, appointment of a representative of the competent person who will provide assistance for an inspection team, and contact address and telephone number in case of queries about such inspection (whenever necessary)).

Section 3. PERFORMANCE OF INSPECTIONS

Article 7. Formulation of conditions for post-clearance inspections performed at customs declarants’ offices

Pursuant to the approved inspection decision, the leader of an inspection team shall convene a meeting with its members to assign formulation of a detailed inspection plan (inspection scope, coverage, contents, time schedule, to-do list, assignment of tasks to its members, anticipation of certain situations, information and communications, and logistics plan, etc.) with the objectives of conducting and performing an inspection.

Article 8. Announcement of decision of inspections performed at customs declarants’ offices

1. The person announcing an inspection decision: The inspection team’s leader shall announce an inspection decision at the meeting session or on the first day of inspection performed at customs declarants’ offices, except when it is directly announced the person granting an inspection decision/the head of the entity performing such inspection.

2. Subject matters of inspection decision announcement:

a) Read the inspection decision out, specify responsibilities and powers of the team’s leader and members, rights and obligations of customs declarants in accordance with laws and regulations;

b) Request customs declarants to review contents of the decision prior to acceptance;

c) List activities that customs declarants must perform; accounting records, documents, materials and electronic data, etc. that customs declarants must prepare;

d) Request the authorized representative of a customs declarant to provide to the inspection team the list of persons involved acting on behalf of that customs declarant to work with the team during the inspection process, provide dossiers, documents or materials upon request, directly work on and explain inspection contents as well as sign an inspection report. The person assigned to work with the inspection team must be the one who has competence, authority, duties, and manages and takes charge of or has a good command of work activities under the scope and coverage of an inspection upon the request of customs authority.

e) Hand the original copy of the inspection decision to that authorized representative (if the inspection decision has just been sent to the customs declarants in advance by fax).

3. Record of announcement of an inspection decision:

Announcement of an inspection decision shall be documented as a record of announcement of an inspection decision according to the form No.09/2015-KTSTQ at the meeting session/ on the first day of inspection performed at customs declarants’ offices.

Both the person announcing an inspection decision and the authorized representative of a customs declarant shall append their signatures on that record (that customs declarant will also put its stamp on that record).

4. Where a customs declarant fails to comply with an inspection decision,

- The person making announcement of an inspection decision shall send a notice of administrative violation, impose any sanction or report to the person having authority to impose penalties in accordance with laws.

- The person making announcement of an inspection decision shall report to the authorized person to consider deciding to impose tax-related sanctions for such violation of which sufficient proof has been provided.

- Prepare a customs operations transfer note to request the competent person to sign before forwarding it to the risk management division. The risk management division shall be responsible for taking actions to the case in which customs declarants do not comply with laws on the evaluation system, applying inspection measures of customs authorities to next exporting or importing shipments of customs declarants.

Article 9. Initiation of inspection

1. At the office of a Customs authority

The inspection group performing inspections at Customs Sub-departments, Post-clearance Inspection Sub-departments in accordance with the decision of inspection taking place at customs authorities shall perform inspections in accordance with the following regulations:

a) The maximum period of inspection is five (05) working days, or otherwise referred to in the inspection decision.

b) During the inspection process, the inspection group shall work with the legal representative or authorized representative (hereinafter referred to as competent representative) of a customs declarant on inspection contents, any suspicious sign, and request that customs declarant to explain, clarify and provide documents, materials used as evidence.

When customs authorities have explanatory opinions on issues relating to inspection contents, such opinions must be given in writing or through documents or materials (signed or stamped by authorized representatives) together with electronic data (if any) used as evidence for explanatory contents.

c) Immediately after each work activity, working session, or upon expiry of the inspection, the inspection group and competent representatives of customs declarants shall sign the inspection report according to the form No. 08/2015-KTSTQ to certify inspected contents, explanatory documents or materials provided by customs declarants.

Keeping a record of inspection shall be carried out in the question and answer form, or in the form of noting down results of discussion or explanation of customs declarant on specific issues or in other form, but must ensure inspection contents and coverage will be reflected in a sufficient, accurate and honest manner as the basis for processing of inspection results.

2. At the customs declarant’s office

The inspection team stipulated in the decision of inspection performed at the customs declarant's office shall conduct inspection as follows:

a) The maximum period of inspection is stipulated in the inspection decision, but restricted to ten (10) working days.

b) Performing inspection, keeping a record of inspection, signing of that record, necessary documents or materials that must be provided or presented by customs declarants shall conform to the plan for inspection, and under the directions and guidelines of the inspection team’s leader.

b1) Inspection record (between members/group of members of the inspection team and representative of customs declarant/competent representative of customs declarant) shall be provided for as follows:

- Members/group of members assigned by the inspection team’s leader to take charge of inspection/to perform inspection over specific groups of work activities/contents shall prepare inspection records (form No. 08/2015-KTSTQ) describing inspection contents and results with endorsement by representatives assigned by customs declarants to work with the team /competent representatives of customs declarants (members of the inspection team shall request persons involved in inspection to explain, clarify contents, coverage of inspection, present, copy and provide relevant materials or documents together with the inspection record, and sign that inspection record).

- Persons involved in signing the inspection record shall be decided by the inspection team’s leader.

b2) The inspection record (between the inspection team's leader/the inspection team and competent representative of customs declarant) shall be subject to the following regulations:

- Upon completion of each inspection workload and during the period of implementing an inspection decision, the inspection team's leader shall consider, in collaboration with the competent representative of customs declarant, signing (the endorsement stamp affixed by the customs declarant) the inspection record describing work activities which have already been done (arranged by separate days or accumulated over many days in conformity with specific contents or the entire inspection result), make a final decision on contents which have already been inspected, demands and suggestions of each party involved (if any).

- The inspection record may be made in the form of a comprehensive report or summary of specific work activities, outcomes and served as reference to the separate inspection record issued according to inspection contents by each member/ group of members, and verification materials; or otherwise made in the form of a detailed summary of work activities in case of no reference given. Any matters that can be finalized should be clarified and specified in order to avoid inconsistent interpretations in the draft executive summary of inspection in the future.

- If any violation is detected, such violation must be mirrored in this record (a violation report should not be immediately made if there is no definite, accurate and firm proof of the violation, except for the case in which the violation report should be immediately made to issue the decision on application of preventive measures in accordance with laws, or in which the proof of such violation is sufficient and accurate).

- Inspection records must be completed within the period of implementation of an inspection decision. In certain complicated situations or in cases where materials or documents must be further provided, or when customs declarants need to give their explanations, and in certain special cases, within a maximum period of 05 working days from the date on which an inspection is terminated, an inspection record must be completed. Persons involved in signing the inspection record shall be decided by the inspection team’s leader.

c) During the period of implementation of the inspection decision, if there is any new fact that requires verification, the inspection team’s leader shall carry out verification thereof, or report to entities having authority to sign written authorizations or perform inspection to assign other persons to carry out such verification upon the request of the inspection team's leader.

d) During the period of implementation of the inspection decision, if there is any new fact that requires verification, the inspection team’s leader shall carry out verification thereof, or report to entities having authority to sign written authorizations or perform inspection to assign other persons to carry out such verification upon the request of the inspection team's leader.

Article 10. Reporting, recommendation and measures to deal with inspection results

1. After the inspection period ends (or while the inspection decision is being implemented with respect to complicated cases, those beyond the authority of the inspection group/ team), the leader of the inspection group/team must report to the person having authority to sign the notification of inspection results/inspection conclusions on all of inspection contents, results and unanimous or contentious issues, violations against laws committed by customs declarants, mistakes made by regulators, policy or regulatory inadequacy and solutions (if any), complicated issues beyond his/her competence that require to be solved, and recommendation of specific actions to be taken to deal with each issue.

2. Within a maximum period of 03 (three) working days from the expiry date of inspection, the inspection group/team shall prepare a report on and propose measures to deal with inspection results as provided for by Clause 4, Article 142 and Clause 4, Article 143 of the Circular No. 38/2015/TT-BTC The person having authority to sign the notification of inspection results/conclusions shall be responsible for directing how work activities relating to inspection results will be dealt with as provided by applicable regulations.

Article 11. Notification of inspection results/conclusions

On the basis of inspection result reports, the person having authority to consider signing the Notification of inspection results/conclusions shall continue to direct the following activities:

1. Review similar violations which have just been inspected before signing the notification of inspection results with respect to inspections performed at the office of Customs Sub-department.

After the inspection performed at the office of Customs Sub-department ends, the inspection group/customs officer shall be assigned the task of carrying out review of similar violations arising in customs dossiers which have just been inspected at the office of a Customs Sub-department within a maximum period of 05 years from the date of submission of customs declarations. Where it is determined that customs declarants commit the similar violation, they shall be obliged to submit a request to the Director of Customs Sub-department through the notification of inspection results in which customs declarants are requested to provide their additional declarations at their discretion (with respect to violations which fall outside 60-day time limit, within 5 (five) days from the date of signing of the notification of inspection results). The Director of Customs Sub-department shall be responsible for directing work activities relating to the inspection, concurrently consider tax imposition (with respect to inspection scope or coverage) and take possible measures to deal with these results in accordance with legislative regulations on taxation, and laws on administrative violation settlement.

2. Give the notification of inspection results

- The inspection group shall prepare the draft notification of inspection results under the direction of the Director of Customs Department/Sub-department;

- Based on contents of the draft notification, inspection results and explanations of customs declarants, the Director of Customs Sub-department/ Department shall consider signing the Notification of inspection results by completing the form No. 06/2015-KTSTQ within a permitted period of 05 working days from the date of termination of the inspection.

- Where customs declarants refuse to comply with the inspection decision, fail to provide all necessary dossiers or materials upon request under regulations laid down in Point c, Clause 4, Article 142 of the Circular No. 38/2015/TT-BTC the Director of Customs Department/Sub-department shall sign the notification of inspection results clearly stating customs declarant's incompliance, and that customs authorities will deal with such results in accordance with regulations with reference to available dossiers and apply measures to inspect the subsequent shipments of customs declarants.

- In cases where the Customs Sub-department has perform its inspection at the office of a customs authority, customs officers/ groups of customs officers shall request the Director of Customs Sub-department to:

+ include the remark “Customs declarant is requested to take responsibility for making accurate declarations for the subsequent similar imported shipments” in the notification of inspection results.

+ transfer information to customs clearance division at the Customs Sub-department to guide customs declarants to make declarations in accordance with laws and regulations.

+ transfer information to the Post-clearance Inspection Sub-department via the customs operations transfer note along with certified copies of dossiers (applicable in the case in which customs declarants continue to make inaccurate declarations for the subsequent similar imported shipments).

3. Draw conclusions on inspections

Processes for issuance of the inspection conclusion shall be subject to the following regulations:

3.1. Prepare the draft inspection conclusion: After termination of an inspection, the person having authority to give the inspection conclusion shall be responsible for directing the inspection team to prepare the draft inspection conclusion at the office of customs declarant:

a) Each member of the inspection team shall assume responsibilities for undertaking specific assigned inspection tasks; prepare a summary report on inspection results, propose approaches to inspection results according to the scope of assigned inspection tasks and upon the request of the inspection team’s leader.

b) Pursuant to the inspection decision, separate reports of each member, inspection records, dossiers, documents or materials which have been collected, and pursuant to relevant laws and regulations, the inspection team shall make a general report of the inspection team, a draft inspection conclusion (every member having opinions will be required to sign their full names and initials on each page of such draft conclusion, and this version will be filed) prior to reporting to the person having authority to give his/her conclusion on an inspection to approve the draft inspection conclusion.

Where there is any member of the team having unanimous opinions, that member still signs the draft conclusion, clearly states contents on which they have such opinions, specifies reasons and prepares further reports, clarifies these contents under the direction of the team’s leader or the person having authority to give an inspection conclusion.

The inspection team’s leader shall be accorded the right to make a decision relating to the contents of that draft conclusion which is submitted to the person having authority to give an inspection conclusion (where there is any unanimous opinion, a written record of that unanimous opinion must be attached).

c) Where the person having authority to give an inspection conclusion has his/her unanimous opinion on the contents of draft inspection conclusion, the inspection team shall make further report on, clarify such opinion under the direction of that person, or reserve the right to retain its opinion. The person having authority to give an inspection conclusion shall have the right to make a decision on the contents of the final draft conclusion, approve and deliver it to customs declarants in accordance with regulations.

d) Within a maximum of 05 (five) working days from the date of termination of an inspection performed at the office of customs declarant, the person having authority to give an inspection conclusion must complete the draft conclusion on post-clearance inspections performed at the office of customs declarant according to the form No. 05/2015-KTSTQ check all of pages in the draft inspection conclusion, append initials (for the purpose of confirming approval) and send customs declarants 01 copy prepared in one of the following forms:

- By fax/email: Request customs declarants to confirm that the draft inspection conclusion has been received by fax/email.

- By post: Send the draft conclusion by certified mail with return receipt requested, store the receipt issued by post offices confirming the delivery and receipt time in the file as evidence for settlement of any dispute that may arise.

- In person: Request the representative of customs declarants to confirm receipt of 1 copy and sign his/her name on the lower left corner of the first page of the draft inspection conclusion with the receiver’s signature, full name and title clearly provided (the customs declarant’s stamp required where appropriate). Where customs declarants request a prompt explanation, the person having authority to give an inspection conclusion shall work with them on contents of such explanation, and record the results in the form of working minutes after handing over the draft inspection conclusion.

dd) The draft inspection conclusion (along with reports, recommendations relating to the inspection results of members of the inspection team (if any) will be filed as inspection documentation in order to determine responsibilities of each member and the team's leader.

3.2. Customs declarant’s explanations:

Within a maximum of 05 (five) working days from the date upon which the permitted period of sending the draft inspection conclusion ends, the customs declarant shall give explanations for or opinions on the draft inspection conclusion (in writing or by meeting in person with the person granting the inspection decision in relation to contents of such explanations and contents of discussions described in the working minutes according to the form No. 12/2015-KTSTQ) as provided for by Subparagraph d.2 Point d, Clause 4 Article 143 of the Circular No. 38/2015/TT-BTC

If the customs declarant has no opinions after the abovementioned period, it is certain that that customs declarant has agreed on the draft inspection conclusion.

3.3. Issuance of the inspection conclusion:

a) Within a maximum of 05 working days from the deadline for customs declarant's explanations, the person having authority to give an inspection conclusion shall take the following responsibilities:

- Consider written explanations of customs declarants or/and results produced from the session where customs declarants work with the authorized representative of the customs declarant in the event that there is any issue that require clarification prior to consideration of signing for issuance of the inspection conclusion.

- If the draft inspection conclusion contains issues that require clarification, that clarification must be effected.

- Sign for issuance of “the conclusion of post-clearance inspection performed at the office of customs declarant" according to the form No. 05/2015-KTSTQ The inspection conclusion must be fan-stamped or initialized on each page.

b) With respect to any inspection conclusion that requires professional opinions of competent bodies, the permitted period of signing for issuance of that conclusion shall be 15 days of receipt of written opinions from professional competent bodies. After the permitted period of 30 days ends and if the professional bodies have no response thereto, the person having authority to give an inspection conclusion shall give his/her conclusion and deal with inspection results based on the inspection results and available documentation.

3.4. Delivery of an inspection conclusion to customs declarants:

a) The person signing for issuance of an inspection conclusion shall be responsible for sending customs declarants 01 copy of an inspection conclusion and 01 copy for filing purposes.

b) Where the office of an inspecting entity is distant from the office of customs declarant, the person signing for issuance of an inspection conclusion may promptly fax that conclusion to customs declarants, and the original copy will be sent later by post. When the draft conclusion is sent by certified mail with return receipt requested, the receipt issued by post offices confirming the delivery and receipt time in the file as evidence for settlement of any dispute that may arise must be stored.

c) If the conclusion is sent in person, the representative of customs declarants must confirm receipt of 1 copy and sign his/her name on the lower left corner of the first page of the inspection conclusion with the receiver’s signature, full name and title clearly provided (the customs declarant’s stamp required where appropriate).

4. Review and evaluate inspection results

Upon completion of each inspection, the head of an inspecting entity, the person granting the inspection decision shall be responsible for directing the inspection team/group to:

- Conduct review, evaluation of and learn experience lessons from strengths and weaknesses of the inspection performed from the preparation phase to the date upon which the inspection result is successfully deal with in order to improve professional competency;

- Make experience lessons available to the public in order for the subsequent inspections to be performed in a more sufficient manner, succeed in spreading these lessons and limit any similar errors;

- Propose or request any modification of regulatory policies and measures (if any).

- Re-check any similar violation after issuing the notification of inspection results/conclusions.

Section 4. DEALING WITH WORK ACTIVITIES RELATED TO INSPECTION RESULTS

Article 12. Tax imposition decision

1. Tax imposition shall be carried out in accordance with the Law on Tax Administration, the Customs Law, directives and laws as appropriate.

2. Where a large amount of tax is determined after an inspection reveals any violation, before issuing the official tax imposition decision, the person having authority to sign the tax imposition decision may consider sending a notification (the form No. 17/2015-KTSTQ given in the Appendix II hereto) to customs declarants of the to-be-imposed tax amount so that customs declarants will have time to prepare money to pay taxes in accordance with laws and regulations.

3. Where customs declarants fail to pay the imposed tax amount, coercive measures must be applied in accordance with laws and regulations.

Article 13. Administrative sanctions

Imposition of sanctions for administrative violations arising in post-clearance inspections shall conform to the Law on Administrative Sanctions and regulatory documents providing guidance on implementation thereof.

Article 14. Complaint settlement

1. Settlement of any complaint must conform to laws on complaints; instruments or procedures providing guidance on settlement of complaints, adopted by the Ministry of Finance and the General Department of Vietnam Customs.

During the process of post-clearance inspection, in order to ensure objectivity for complaint settlement, the person having authority to settle complaints shall assign customs officers/group of customs officers/divisions (working independently with an inspection team/group) to counsel any solution to settling complaints.

2. Responsibilities for counseling any settlement of complaints:

a) Customs officers/groups of customs officers/divisions counseling any settlement of complaints shall be responsible for carrying out all of work activities related to filing of complaints or recommendation for complaint settlement in conformity with procedures for complaint settlement. Bear their responsibilities for coverage of, procedures and processes for settlement of complaints and information security in relation to the cases in question.

b) The inspection team/group shall be responsible for providing information or materials related to scope, coverage of complaints or giving opinions concerning contents of complaints upon the request of the person having authority to settle complaints.

Article 15. Involvement in dealing with administrative proceedings

Involvement in administrative court proceedings arising from post-clearance inspection activities shall conform to the Law on Administrative Proceedings and other directives on implementation thereof.

Section 5. MONITORING, REPORTING, RESPONSE, INFORMATION UPDATING AND FILING

Article 16. Monitoring of additional declaration, inspection dossier transfer or inspection form conversion

1. Monitoring of making additional declarations for issues that fall outside the inspection scope shall conform to regulations laid down in Clause 1 Article 11 hereof.

a) In the notification of inspection results, the Director of Customs Sub-department shall request customs declarants to make additional declarations. Making of additional declarations carried out at the Customs Sub-department where submission of customs declarations is registered shall comply with regulations laid down in Article 20 of the Circular No. 38/2015/TT-BTC and general guidelines of the General Department of Vietnam Customs.

b) After the permitted period during which an additional customs declaration is made, customs declarants that fail to make additional declarations or pay additional tax, the Director of Customs Sub-department shall prepare the customs operations transfer note, together with all of dossiers on the case, for submission to the Director of Post-clearance Inspection Sub-department for his/her consideration and reporting of this case to the Director of Customs Department for his/her grant of inspection decision.

2. Dossier transfer

2.1. Customs Sub-departments:

The Director of Customs Sub-department shall prepare the customs operations transfer note expressing bases for transfer, indication of violation concerning codes, price, etc., proposed inspection contents), together with all of dossiers relating to the case, for submission to the Director of Post-clearance Inspection Sub-department according to the form No. 15/2015-KTSTQ (stipulated in the Appendix II hereto), specifically including:

a) With respect to failure to comply with the inspection decision, or to provide all of necessary dossiers or documents, etc. as referred to in Clause 4, Article 142 of the Circular No. 38/2015/TT-BTC: within a maximum of 15 days from the date upon which the inspection is performed as stated in the decision of inspection performed at the office of customs authority.

b) With respect to a large quantity of goods, or goods of complicated types or classes, etc. as referred to in Point C.3, Clause 1.1.1, Article 5 hereof: within a maximum of 15 days from the date on which the object of inspection is identified (with the attached list of cases in which any indication of violation is shown).

c) With respect to verification of similar violations that takes place after an inspection without any inspection actually performed (reasons must be clearly stated): within a maximum of 15 days from the date of notification of inspection results (sent together with the combined list of cases in which indication of similar violations is shown).

d) With respect to customs declarants who fail to make additional declarations as provided by Point b, Clause 1 of this Article: within a maximum of 15 days from the deadline for any additional declaration that must be made. The customs operations transfer note must clearly identify contents for which additional declarations have already/have not already been made.

e) With respect to customs declarants who have already completed tax consultation procedures but do not agree to consultation results obtained from customs authorities: Conform to regulations laid down in Point g.2, Clause 3, Article 25 of the Circular No. 38/2015/IT-BTC

f) Several remarks:

- Transfer referred to in Point a2, b2, Clause 2, Article 25 of the Circular No. 38/2015/TT-BTC is the internal transfer from the clearance division to the post-clearance division within a Customs Sub-department (using the customs operations transfer note).

- With regard to Customs Departments that do not have Post-clearance Inspection Sub-departments, the Customs Sub-department shall transfer dossiers to the Post-clearance Inspection Sub-department (in the exercise of authority to manage the Customs Department's designated area) of the Post-clearance Inspection Department.

2.2. Post-clearance Inspection Sub-departments:

Upon receipt of the customs operations transfer note, together with dossiers transferred by the Customs Sub-department,

a) the Director of Post-clearance Inspection Sub-department shall be responsible for assigning and directing the task of evaluating objects of inspections transferred by the Customs Sub-department in accordance with regulations laid down in Article 4 hereof.

After obtaining the results of analysis or evaluation of objects of inspections, the Director of Post-clearance Inspection Sub-department shall select objects of inspections in accordance with Article 5 hereof.

b) Every month, the Director of Post-clearance Inspection Sub-department shall regularly report to the Director of Customs Department to approve the list of transferred customs declarants for further analysis, monitoring or filing to the extent that it is determined that there is any unclear indication of violation.

c) The Director of Post-clearance Inspection Sub-department shall report to the Director of Customs Department to grant an inspection decision in accordance with applicable regulations with respect to objects of inspections selected under regulations laid down in the abovementioned Point a according to the following time schedule:

c.1) Cases referred to in point a, Clause 2.1 of this Article: granting the decision of inspection performed at the office of customs declarant within a maximum of 30 days of receipt of the customs operations transfer note (not later than 45 days from the date of performance of inspection given on the decision of inspection performed at the office of customs authority).

c.2) Cases referred to in point b, Clause 2.1 of this Article: granting the decision of inspection performed at the office of customs declarant within a maximum of 30 days of receipt of the customs operations transfer note.

c.3) Cases referred to in point c, d, e Clause 2.1 of this Article: granting the decision of inspection performed at the office of customs authority or the office of customs declarant within a maximum of 30 days of receipt of the customs operations transfer note.

3. With respect to conversion of inspection form from the inspection performed at the office of Post-clearance Inspection Sub-department to the inspection performed at the office of customs declarant as referred to in Clause 4, Article 142 of the Circular No. 38/2015/TT-BTC: granting the decision of inspection within a maximum of 45 days from the date upon which the inspection is performed as stated in the decision of inspection performed at the office of customs authority.

4. The Custom Sub-department and Post-clearance Inspection Sub-department must have the logbook to monitor transfer and receipt of dossiers, and update results as to handling of cases (keeping the customs operations transfer note along with certified copies of dossiers of the Customs Sub-department).

5. In cases where customs declarants have registered tax identification codes at the offices that fall outside a Customs Department's jurisdiction, the Director of that Customs Department shall be responsible for reporting to the General Department of Vietnam Customs (through the Post-clearance Inspection Department) to assign these tasks to competent entities.

a) The Post-clearance Inspection Department shall be responsible for requesting the General Department of Vietnam Customs to assign a relevant entity to perform an inspection (according to the rule of avoidance of overlapping assignment stipulated by Clause 1 Article 19 hereof) within a maximum period of 05 working days of receipt of the written request from the Customs Department.

b) The Director of the General Department of Vietnam Customs shall be responsible for directing assignment of tasks to relevant entities competent to perform an inspection within a maximum period of 05 working days of receipt of the written request from the Post-clearance Inspection Department.

Article 17. Reporting, response relating to inspection results on the post-clearance inspection system

Reporting of performance of inspection shall conform to the following regulations. If the General Department of Vietnam Customs has completely developed the software that supports post-clearance inspection activities, reporting of such performance shall be carried out by using that software. This reporting system shall be considered as 01 information response system auxiliary to the post-clearance inspection system nationwide.

1. Report form

Using the form No. 19/2015-KTSTQ and the form No. 20/2015-KTSTQ including all of necessary information and data (including debt–recovery condition), and data updated from January 1, every year to the reporting date.

2. Deadline for closing of submission of data and figures

From the first day of a month to the end of the last day of that month (with respect to monthly reports) or to December 31 every year (with respect to annual reports). The deadline for submission of a monthly report to the Post-clearance Inspection Department: by 14h00 of the 5^th day of the following month (with respect to monthly reports) and January 5 of the following year (with respect to annual reports).

3. Regulations on submission of reports

Reports shall be made and sent in the form of a soft copy at [email protected] and meet the following requirements:

- Send reports via electronic mails at the official address registered by the Customs Sub-department with the Post-clearance Inspection Sub-department which will then register such email address with the Post-clearance Inspection Department.

- The reporting entity shall be responsible for confirming the email address used for submission of reports in case of changes.

4. Responsibilities of entities relating to reports and feedback information on the system

4.1. Contents of reports and feedback information on the system

a) Customs Sub-departments

- Report to the Post-clearance Inspection Sub-department on cases in which any violation has been detected after carrying out an inspection, taxes have been imposed, or cases in which additional declarations are required (whether such additional declarations have been fully completed), or cases in which there are violations similar to those subject to inspection (the Customs Sub-department shall examine or transfer relevant information so that the Post-clearance Inspection Sub-department proceeds to carry out inspection or give necessary directions).

- Based on the reporting data and feedback information given on the system, any case in which there are similar violations at the Customs Sub-department shall be re-checked to consider any inspection or prepare reports thereon according to the said directions.

b) Post-clearance Inspection Sub-departments

- Review any violation which have already undergone inspection or tax imposition throughout the Customs Department, or transform reporting information to request the Director of Customs Sub-department to give directions to post-clearance inspection divisions of Customs Sub-departments to autonomously check any indication of similar violation to perform inspections and prepare reports on checking results for submission to the Post-clearance Inspection Sub-department.

- Consolidate results (autonomous checking or direction of checking) referred to Point a of this Clause to counsel or report to the Director of Customs Department for his/her directions and examinations of issues that fall under his/her authority.

c) Post-clearance Inspection Departments

- Consolidate violation indications which have undergone inspection and tax imposition by the Post-clearance Inspection Department.

- Consolidate results of autonomous checking or checking by compliance with directions, referred to Point a and b of this Clause, taking place nationwide to counsel or report to the Director of the General Department of Vietnam Customs for his/her directing consistent examinations by Customs Departments.

4.2. Responsibilities of entities sending reports and feedback information on the system:

a) Prepare a comprehensive, accurate, reliable and objective report; use statutory report forms and bear legal responsibilities for contents of these reports.

b) Send reports by the stated deadline.

4.3. Responsibilities of entities receiving reports and information responses on the system:

a) Consolidate reports in a sufficient and authentic manner.

b) Check whether contents of reports along with relevant materials have been fully provided. In case of sufficiency, they shall be obliged to expedite collection of additional materials.

c) The report consolidation divisions of these entities shall be responsible for sending reports which have contents relating to the responsible division in case contents of these reports relate to work activities that require extensive checking steps according to regulated processes. They must ensure two-way (upward or downward) workflow processes as follows: updating results coming from and communicating feedback information delivered to the Customs Sub-department, then to the Post-clearance Inspection Sub-department and finally to the Post-clearance Inspection Department, and in opposite direction.

Article 18. Information updating and filing

1. Update information on the system

The person accorded regulatory authority shall be responsible for directing, carrying out such updating and considering issuing administrative decisions relating to inspection results, and ensuring promptness, timeliness, accuracy and compliance with laws, and directing timely update on the relevant system.

- Where customs declarants commit any violation against laws to the extent that such violation must be subject to criminal prosecutions, customs authorities shall have authority to impose penalties for such violations in accordance with penal laws, legislation on criminal procedures or transfer such cases to respective competent authorities to seek any relevant handling measures in accordance with applicable regulations.

- Where customs declarants fail to comply with laws or commit violations to the extent that such violations lead to tax imposition or sanctions, this must be updated on the system to seek appropriate managerial solutions at the customs clearance stage;

- Where customs declarants complies with laws or do not commit any violation, this must be updated on the system to facilitate customs clearance activities;

Updating of information relating to post-clearance inspection activities must conform to general provisions set forth by the General Department of Vietnam Customs and several specific provisions as follows:

All of the steps in the post-clearance inspection processes, ranging from collection of information, request for inspection to termination of inspection or post-inspection evaluation, must be updated on the systems. Customs officers or the entities assigned the updating task must take responsibility for any consequence arising from failure to comply with updating procedures.

1.1. Updating at the stage of collection and processing of information

Update the results produced from collection and processing of information according to the default criteria set in the information system that provide assistance for post-clearance inspection operations with the following documents attached, such as the information collection request form, information collection and processing reports and data obtained therefrom.

1.2. Updating at the stage of request for and performance of inspections

When preparing the request form, customs officers/groups of customs officers must promptly update contents of such requests on the STQ system.

No later than 01 working day from the date of signing for issuance of a post-clearance inspection decision, customs officers/ groups of customs officers shall update a summary of contents of inspection decisions on the STQ system according to the default criteria set thereon.

1.3. Updating at the stage of processing of post-clearance inspection results.

The head of an entity involved shall be responsible for directing customs officers to update:

a) Information obtained from collection or evaluation during the process of post-clearance inspection: Information related to customs declarants (customs declarant’s history of compliance with laws, violations against laws which have been sanctioned, financial status and bank accounts, etc.); information relating to commodity items and categories which have undergone inspections, etc.

b) Inspection results: summary of contents of notifications of inspection results/ post-clearance inspection conclusions according to the default criteria set in the information system supporting post-clearance inspection activities within a maximum period of 01 working day from the date of signing for issuance of inspection decisions, together with the attached copies of inspection conclusions/notifications of inspection results which have been signed on the system (in order to substitute reports sent to the Post-clearance Inspection Department with respect to the case in which the Director of Customs Department signs or authorizes the Post-clearance Inspection Sub-department to sign the notifications of inspection results/inspection conclusions; send the Post-clearance Inspection Sub-department 01 copy thereof in case of the Customs Sub-department's signing the notification of inspection results).

- Administrative sanction decision: Update the violation management clearance system (QLVP14) and relevant systems in accordance with stated regulations.

- The decision of tax imposition (including table of figures) shall be updated on the VNACCS system, the concentrated accounting information system and other relevant systems right after issuance of such decision.

c) With respect to an inspection performed according to the predetermined plan, the inspection team shall report to the person granting the inspection decision on the degree of customs declarant’s compliance with laws with reference to violations which have already undergone inspections. Based on the inspection team’s report, the person granting the inspection decision, the head of the entity conducting an inspection shall approve contents of evaluation of degree of customs declarant’s compliance with laws, assign that entity to update evaluation results on the data system, send feedbacks on received information or the customs operations transfer note to relevant entities. The entity managing risks shall then take responsibilities for dealing with assessment relating to customs declarants on the risk management system in order to reversely mirror information presented in the previous stage and during customs clearance to classify lanes and inspection forms as appropriate.

d) If customs declarants are absent and do not provide necessary materials or documents, the entity performing post-clearance inspections shall update such case on the database to send information feedbacks in a timely manner on the system, or send the customs operations transfer note to the entity managing risks of this. This entity shall be responsible for updating results of assessment of customs declarants failing to comply with laws on the risk management system in order to apply inspection measures of customs authorities with respect to customs dossiers, subsequent exported or imported shipments of customs declarants.

2. Filing and depository

2.1. Upon termination of inspection of any case, documents must be stored in files for the purpose of assisting in management and processing activities that may arise in the future.

In addition to regulations on numbering relating to archiving activities, post-clearance inspection dossiers according to the predetermined processes, including request or report forms, etc., for internal use from the stage of collection of information, request for inspections, conduct of inspections at the offices of customs authorities, and inspections at the offices of customs declarants, shall be numbered in the logbook for the intensive and consistent monitoring purposes according to the level as appropriate to the entity’s scale (level of team/division/Customs Sub-department/Post-clearance Inspection Sub-department/ Post-clearance Inspection Department) and as appropriate to specific types of documents. Customs officers assigned to store documents or carry out monitoring from the date of a case arising to the date of termination of an inspection and the stage of dealing with inspection results must list dossiers according to the form No. 18/2015-KTSTQ (stipulated in the Appendix II hereto).

2.2. Dossiers must be formulated and monitored according to the timeline of cases arising from the date of start of such cases to the date of termination of these cases.

A complete package of dossiers, including those arising at different stages (whether independent or connected) under the provisions of Appendix III hereto.

a) Dossiers on collection or processing of post-clearance inspection information;

b) Dossiers on post-clearance inspections performed at the office of customs authority;

c) Dossiers on post-clearance inspections performed at the office of customs declarant;

d) Dossiers on issuance of administrative decisions;

dd) Dossiers on complaint settlement;

e) Dossiers on settlement of administrative claims (administrative proceedings).

2.3. Sufficient dossiers, in terms of the time of cases occurring, must include all of documents, papers, materials, figures, data arising from the start date of post-clearance inspections performed at the office of customs authority to the date upon which such cases have been successfully dealt with; Sufficient dossiers, in terms of clarification of responsibilities, must include documents, papers, materials, figures, or data that store all of opinions received from bodies at all levels, parties involved in such cases.

2.4. The depository of a package of post-clearance inspection dossiers (original or authentic version) from the date of collection of information to the date of issuance of administrative decisions relating to processing of inspection results (referred to in Point a, b, c, d, 2.2 of this Article) shall be the entity directly performing post-clearance inspections (Customs Sub-department, Post-clearance Inspection Sub-department or Post-clearance Inspection Department). Dossiers concerning the stage of settlement of administrative complaints or claims shall be deposited by the entity assigned to provide counseling for the competent person.

Post-clearance inspection cases involving different customs operation Divisions/Teams may be transferred between them. During the process of dealing with cases, dossiers may be transferred between customs operation Divisions/ Teams performing different functions (from the stage of collection of information to the stage of inspection, and finally the state of settling claims…). Operations divisions/teams assigned to give opinions as necessary (according to the general security rule) may store copies of parts of cases relating to contents of opinions given; These divisions/teams in charge of performing assigned tasks must store the original/authentic copy of dossiers of cases relating to their assigned tasks. Upon transfer of original/authentic dossiers, a record of transfer and receipt must be prepared together with the list of specific dossiers.

2.5. Filing regime:

a) Post-clearance inspection dossiers must be deposited at the entity directly performing inspections till the end of the deadline for submission of claims or filing of lawsuits. After that time, dossiers shall conform to filing or depository regulations or regime of the sector or the State.

b) Dossiers on imposition of sanctions, claims or lawsuits shall comply with relevant laws.

c) The Director of Customs Sub-department, the Director of Post-clearance Inspection Sub-department, or the Director of Post-clearance Inspection Department, shall be responsible for filing dossiers in a scientific, logic and accessible manner, and for providing sufficient dossiers upon the request of customs authorities.

Chapter III.

IMPLEMENTATION

Article 19. Responsibilities of bodies at all levels for conduct and management of post-clearance inspection operations

They shall be responsible for managing and conducting post-clearance inspection activities in accordance with laws, several details mentioned in the aforesaid sections and certain specific provisions as follows:

1. The Director of the General Department of Vietnam Customs shall be responsible for assigning and coordinating inspection activities in order to avoid any overlapping situation amongst Customs Departments according to the following rules:

a) Customs Departments detecting any indication of violation shall be given priority to carry out inspections;

b) Where Customs Departments detect violations at the same time, the Customs Department managing the area where the customs declarant locates their office shall be given priority to conduct inspections;

c) Where Customs Departments concurrently detect violations and do not manage the areas where customs declarants locate their offices, the Customs Department to which customs declarants submit their declarations in a large quantity and large turnover shall be given the priority to perform inspections.

2. The Director of Post-clearance Inspection Department shall be responsible for conferring with the Director of the General Department of Vietnam Customs on coordination to avoid overlapping situations arising during inspection as provided for in Clause 1 of this Article.

3. The Director of Customs Department shall be responsible for coordination to avoid any overlapping situation arising between Customs Departments, and between Customs Sub-departments and Post-clearance Inspection Sub-departments within the jurisdiction of that Department. A specialized division shall be organized to perform post-clearance inspection activities taking place at Customs Sub-departments.

4. The Director of Post-clearance Inspection Sub-department shall be responsible for conferring with the Director of Customs Department on coordination to avoid overlapping situations arising as provided for in Clause 3 of this Article.

5. The Director of Customs Sub-department with which customs declarations are registered shall be responsible for administering operations taking place at the Customs Sub-department to avoid overlapping objects of inspections, assigning customs officers/specialized divisions to perform post-clearance inspections at the Customs Sub-department.

Article 20. Preparations for implementation

1. The Director of Post-clearance Inspection Department, and the Director of Customs Department, shall consult instructions set out in these procedures to guide the consistent implementation by Customs Sub-departments and Post-clearance Inspection Sub-departments.

2. Customs authorities, customs officers, when performing their post-clearance inspection functions or duties, shall be responsible for carrying out inspections in conformity with instructions set out in these procedures./.

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