Quyết định 3949/QD-TCHQ

DECISION

ON THE PROMULGATION OF PROCEDURES FOR ASSESSMENT, RECOGNITION, REEVALUATION, EXTENSION, SUSPENSION, SHUT-DOWN AND MANAGEMENT OF PRIORITIZED ENTERPRISES

THE DIRECTOR OF THE GENERAL DEPARTMENT OF CUSTOMS

Pursuant to the Law on Customs No. 29/2011/QH10 dated June 29, 2001 and the Law on amendments to some articles of the Law on Customs No. 42/2005/QH11 dated June 14, 2005;

Pursuant to the Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government detailing some articles of the Law on Tax administration and the Law on the amendments to the Law on Tax administration;

Pursuant to the Circular No. 86/2013/TT-BTC dated June 27, 2013 of the Ministry of Finance regulating the application of the priority policy for the customs administration to the eligible enterprises and the Circular No. 133/2013/TT-BTC dated September 24, 2013 of the Ministry of Finance amending the Circular No. 86/2013/TT-BTC;

Pursuant to the Decision No. 02/2010/QĐ-TTg dated January 15, 2012 of the Prime Minister defining the functions, tasks, entitlements and organizational structure of the General Department of Customs affiliated to the Ministry of Finance;

At the request of the Director of the Department of post-customs clearance inspection,

DECIDE:

Article 1. Procedures for assessment, recognition, reevaluation, extension, suspension, shut-down and management of prioritized enterprises (hereinafter referred to as the procedures) are issued together with this Decision.

Article 2. This procedure provides the sequence of assessment, recognition, reevaluation, extension, suspension, shut-down and management of prioritized enterprises.

Article 3. This decision takes effect as of the signing date and replaces the Decision No. 2495/QĐ-TCHQ dated November 07, 2012 of the Director of the General Department of Customs.

Artile 4. The Director of the Department of post-customs clearance inspection, Heads of units affiliated to the General Department of Customs.

PROCEDURE

ASSESSMENT, RECOGNITION, REEVALUATION, EXTENSION, SUSPENSION, SHUT-DOWN AND MANAGEMENT OF PRIORITIZED ENTERPRISES (Issued together with the Decision No. 3949/QĐ-TCHQ dated November 27, 2013 of the Director of the General Department of Customs)

This Procedure provides the sequence of the assessment, recognition, reevaluation, extension, suspend, shut-down and management of the prioritized enterprises in accordance with the regulations of the Circular No. 86/2013/TT-BTC dated June 27, 2013 of the Ministry of Finance regulating the application of priority policy for customs administration to eligible enterprises (hereinafter referred to as Circular 86).

Chapter 1.

GENERAL PROVISIONS

Article 1. Regulated objects

The Department of post-customs clearance inspection, units affiliated to the General Department of Customs, Departments of customs of provinces and centrally affiliated cities (hereinafter referred to as provinces).

Article 2. Scope of regulation

This procedure provides the sequence for the process of the request applications of the enterprises for the recognition for the prioritized enterprises; sequence for the assessment, recognition, reevaluation, extension, suspension, shut-down and management of prioritized enterprises.

Chapter 2.

SPECIFIC PROVISIONS

SECTION 1. PROCEDURES FOR ASSESSMENT AND RECOGNITION FOR PRIORITIZED ENTERPRISES

Article 3. Recipient of applications

The Department of post-customs clearance inspection is the authority in charge of receiving the request applications for the prioritized enterprises.

Article 4. Assessment of conditions for prioritized enterprises

1. Assessment of applications

The Department of post-customs clearance inspection shall assess the applications. The duration for the assessment of the applications is 15 working days. If the Department of the post-customs clearance inspection has not received the assessment results of the tax authorities after 15 working days, such duration can be extended for at most 15 working days. The procedures for the assessment of the applications:

- Specify the type of the prioritized enterprises (if they are recognized) according to the written requests and documents of the enterprises and Article 2 of the Circular 86.

- Evaluate the applications of the enterprises according to the specific regulations on the conditions for the prioritized enterprises prescribed from Article 3 to Article of the Circular 86.

- Evaluate the business effectiveness of the enterprises according to the information of the audit conclusion of the business effectiveness. Request the enterprises to ask the auditing units to carry out the additional assessment if the audit reports provided by the enterprises do not include such information.

- Collect, synthesize and analyze the information of the enterprises according to the customs database of the business turnover and violations of the enterprises.

- Send the Customs Departments of provinces where the enterprises establish their head offices and make declaration sheets the written requests for the reports on the import and export data, violations (specifying the times, activities, degree if any), information of the previous assessments and evaluation of the implementation of laws of the enterprises in their administrative divisions.

- Send written requests for the opinions of the Departments affiliated to the General Department of Customs (as follows). A written request for the assessment (Form 01) must include all of the information about the enterprises according to the criteria and conditions mentioned in the Circular 86:

+ The Departments of Customs Management Supervision shall evaluate the adherence to the laws of the enterprises upon their implementation of the procedures for the customs clearance of the imported and exported goods;

+ The Provincial Departments of Import and Export Taxation shall evaluate the adherence to the laws of the enterprises with regard to the tax on the imported and exported goods;

+ The management board of customs risks shall evaluate the level of risks of the enterprises that are inspected to receive the recognition as prioritized enterprises and customs brokerage agents of such enterprises (if any) according to the synthesized and analyzed information about the adherence to the laws.

+ The Provincial Departments of Information technology and Customs statistics shall evaluate the export and import turnover; evaluate the implementation of the procedures for the electronic customs of the enterprises.

+ The Inspector of the General Department of Customs shall evaluate the adherence to the laws of the enterprises according to the results of the inspections, handling of complaints and denunciations (if any).

+ The Legal Department shall evaluate the adherence to the laws of the enterprises according to the results of the handling of the violations of the laws of the enterprises;

+ The Department of Smuggling Investigation and Prevention shall evaluate the adherence to the laws of the enterprises that are inspected to receive the recognition as prioritized enterprises according to the activities to prevent the smuggling, commercial frauds and information from the establishments.

The Departments affiliated to the General Department of Customs shall reply within 05 working days from the receipt of the written requests for the opinions.

- Send the written requests for the opinions of Provincial Departments of Taxation (of Sub-departments) where the enterprises are administered to evaluate and confirm the adherence to the law on domestic taxation, the implementation of the procedures for the electronic tax, the payment for the domestic tax and the cooperation between the enterprises and tax administration authorities.

- Request the Chief of the General Department of Customs to send a written reply to any enterprise that does not satisfy the conditions for the prioritized enterprise in accordance with the regulations of the Circular 86.

- Send written notifications to the enterprises that satisfy all the conditions for the prioritized enterprises for them to prepare the procedures for the site inspections and verification of goods codes:

+ The Department of post-customs clearance inspection shall require the enterprises to send written requests for the verification of the codes of the goods that such enterprises have been importing and exporting (except for the imported goods that are not subject to tax such as goods imported for export-processing, exported processed goods) to the Customs Departments of provinces where the head offices of the enterprises are located. An application for the verification of the codes includes:

(i) An original written request for the assessment of the goods codes (Form 02);

(ii) A list of the codes of the goods that have been imported and exported (Form 02) bearing the seal of the enterprise;

(iii) Photocopies of customs declaration sheets related to the goods whose codes need identifying that the enterprise has imported and exported bearing the seal of the enterprise (in case of the exported goods declared in more than one sheets, the latest ones shall be submitted).

+ The Provincial Departments of Customs shall assess the lists of the codes of the imported and exported goods of the enterprises within 10 working days from the receipt of the complete applications for the verification of the codes of such enterprises.

The duration for the assessment can be extended by the Provincial Departments of Customs but not more than 10 working days. If the Provincial Departments of Customs does not finish the verification of the codes of the imported and exported goods of the enterprises after the extension, they shall send reports to the General Department of Customs (the Department of post-customs clearance inspection)

+ The enterprises shall be required to provide additional documents for the assessment to be carried out in case of inconsistency or inadequacy of information to verify the code of any goods. In case of the goods whose codes can not be identified, the Provincial Departments of Customs shall send a report (specifically prescribing such goods) to the General Department of Customs (Provincial Department of Import and Export Taxation) to ask for opinions under the regulations;

+ The Provincial departments of Customs shall return one record to each enterprise; the Department of post-customs clearance inspection and store one record (Form 03) after the lists of the codes of exported and imported goods are verified.

+ If any enterprise imports or exports new goods (after the Provincial Departments of Customs assess the lists of the goods that have been imported and exported) or there are changes in the Tax schedule, the enterprises shall supplement the lists and request the Departments customs of the province where its head office is located to assess and send the 01 assessment result to the Department of post-customs clearance inspection for supervision.

2. Site inspection

- The site inspection shall be directly carried out at the head offices of the enterprises by the Department of post-customs clearance inspection or by Department of post-customs clearance inspection in cooperating with the Departments of Customs of provinces where their head offices are located. The duration for a site inspection is at most 15 working days. When necessary, the duration can be extended but not more than 15 working days:

+ In case the Department of post-customs clearance inspection directly assesses: The Department of post-customs clearance inspection shall request the Director of the General Department of Customs to promulgate the Decision on the post-customs clearance inspections at the enterprises;

+ In case the Department of post-customs clearance inspection cooperates with the Provincial Departments of Customs in inspecting:

(i) The Department of post-customs clearance inspection shall send a written request for the appointment of the officials to take part in the Inspectorate of the Department of post-customs clearance inspection to the Provincial Departments of Customs; or

(ii) The Department of post-customs clearance inspection shall send a written request for the post-clearance inspections at the head offices of the enterprises to the Provincial Departments of Customs and appoint its officials to take part in the Inspectorate of the Provincial Departments of Customs;

+ If the Provincial Departments of Customs have registered the inspection plans for the enterprises before they send the written requests for the recognition as prioritized enterprises pursuant to the Circular 86, the Department of post-customs clearance inspection shall carry out the site inspections in accordance with the regulations in Clause 2.2 Article 12 of the Circular 86 (as mentioned in Clause 2 Article 4 of this Procedure) as well as send written notifications to the Provincial Departments of Customs to adjust the inspection plans.

+ If the Provincial Departments of Customs have carry out the post-clearance inspection at the head office of any enterprise to evaluate the adherence to the laws during the assessment of the conditions for the prioritized enterprises (2 latest years from the submission of the request application for the recognition as a prioritized enterprise) before such enterprise submit the request application for the recognition as prioritized enterprise, the Provincial Departments of Customs shall send a written report on the assessment result and the conclusion of the post-customs clearance inspection, decision on tax imposition (if any), relevant decisions on penalties (if any) to the Department of post-customs clearance inspection . Pursuant to the assessment results of the Provincial Departments of Customs, the Department of post-customs clearance inspection shall submit the specific plans and contents of the site inspections to the Chief of the General Department of Customs.

- The site inspections must clarify these following contents:

+ Post-customs clearance inspections to evaluate the adherence to the laws on customs and tax with regard to the import and export activities of the enterprises in accordance with Article 3 of the Circular 86; Principles and scope of assessment in accordance with Article 140 and Article 141 of the Circular No. 128/2013/TT-BTC dated September 10, 2013 of the Ministry of Finance;

+ Typical import and export activities of the enterprises such as type of goods, sources, import and export methods, frequency of the implementation of the procedures;

+ Evaluation of the internal management system, scheme for financial management, internal operating procedures (such as procedures for the purchase, warehousing, production, transport, delivering and receiving, document keeping…) related to the import and export activities of the enterprises;

+ Evaluation of the information technology infrastructure of the enterprises to adapt to the requirements for the connection and exchange of electronic data between the enterprises and customs authorities, tax authorities;

+ Collection of information from the enterprises to evaluate the conditions for the reliability of the enterprises according to the Evaluation criteria book of the General Department of Customs (This book is internally used and circulated within the customs authorities). The procedures for the evaluation of the implementation in according to the Decision of the Director of the General Department of Customs on the promulgation of the Evaluation criteria book are prescribed in Article 8 of Circular 86;

+ Evaluation of the software designed to manage the imported and exported goods in order to determine the eligibility for the priority policy in accordance with Clause 3 Article 18 of the Circular 86, in particular:

(i) The software must process, automatically connect the activities together such as accounting, management of the purchase of goods, stock control, management of production, order tracking, sales management…, which adapt to the requirements for management and inspections of the customs authorities and the report on the import- export- raw materials in stock that are imported at the time the customs authorities conduct inspections;

(ii) The software must be able to manage the imported and exported goods of the enterprises.

- During the assessment, in case of any problem related to the management of the import and export activities and the adherence to the laws on customs and tax related to the imported and exported goods of the enterprises, the Department of post-customs clearance inspection shall advise the enterprises to make improvement and adjustment.

Article 5: Summary report

- The Department of post-customs clearance inspection shall compile and send the summary reports (Form 04) to the Director of the General Department of Customs for approval within 15 working days from the day on which the enterprises receive the assessment results.

- The summary reports are compiled based on the analysis and synthesis of the information from:

+ The documents provided by the enterprises;

+ The reports of the Provincial Departments of Customs;

+ Assessments of relevant units and agencies;

+ The results of the site inspections;

+ The results of the assessments of the reliability based on the Assessment Criteria book issued by the Director of the General Department of Customs.

Article 6. Signing of Memorandum of Understanding (MOU)

- If the assessment result of any enterprise satisfies all of the conditions under the regulations and gains the approval of the Director of the General Department of Customs, the Department of post-customs clearance inspection shall cooperate with such enterprise in drawing up the Memorandum of Understanding (hereinafter referred to as MOU) within 05 working days in accordance with the regulations in Article 13 of the Circular 86.

- The Department of post-customs clearance inspection shall request the Director of the General Department of Customs to consider and sign the MOU within 02 working days form the completion of the MOU.

Article 7: Issuance of Decision

The Department of post-customs clearance inspection shall request the Director of the General Department of Customs to consider issuing the Decision on the recognition of the prioritized enterprises within 05 working days after the MOU is signed.

The contents of the Decision on the recognition for the prioritized enterprises include: the contents of the prescribed form in the Circular 86 and the receivers (which are the competent authorities taking part in the assessments and evaluations of the enterprises). The receivers are listed in order to be cooperated in management.

 An application that is submitted includes:

- The Memorandum of Understanding (MOU)

- The written request of the Department of post-customs clearance inspection;

- The summary report on the enterprise;

- The application of the enterprise;

- The draft of the Certificate of prioritized enterprise;

- The draft of the Decision on the recognition for the prioritized enterprise;

- The written assessment of the relevant units;

- Other relevant documents and records.

Article 8: Award of Certificates of prioritized enterprises

The Department of post-customs clearance inspection shall propose the award of the Certificates of prioritized enterprises to the Chief of the General Department of Customs.

SECTION 2. PROCEDURES FOR REEVALUATION, EXTENSION OF PRIORITY POLICY

Article 9. Request applications for extension of enterprises

The General Department of Customs (the Department of post-customs clearance inspection) shall send a written notification to the enterprise that submits the request application for the reevaluation and extension of the priority policy within 60 days before the application of the priority policy expires. An application for the reevaluation and extension includes:

- A written request for the reevaluation and extension of the application of the priority policy;

- The audit reports (including audit letters), the conclusion of the inspection during the evaluation.

- A written self evaluation including:

+ The import and export data (the total declaration sheets and turn over); the adherence to the laws on customs and tax from the day on which the enterprise gets the recognition as prioritized enterprise or the latest time that the priority policy is extended;

+ The analysis of the financial situation, the implementation of the accounting and auditing practices under the regulations of the law;

+ The report in the changes in the business activities, internal management, internal operating procedures of the enterprise during the evaluation;

+ The internal assessment report on the regular self-inspection, discovery and solutions to the problems; the ability to clarify the issues related to the imported and exported goods of the enterprise at the request of the customs authorities; the production of the reports and the fulfillment of the obligations under the regulations.

+ The report on the implementation of the suggestions given by the customs authorities (if any).

Article 10. Reevaluation of customs authorities

The Department of post-customs clearance inspection shall carry out the reevaluation according to the risk management within 30 working days from the receipt of any complete request application for the evaluation and extension of an enterprise. The procedures for the reevaluation:

- Application assessment: the assessment shall be carried out in accordance with Clause 1 Article 4 of this Procedure.

The verification of the codes: If there are no changes or adjustments to the list of the codes of the imported and exported goods of the enterprise, the codes shall not be verified.

- The site inspection: Based on the result of the assessment of the application, supervision and management of the Department of post-customs clearance inspection, the Department of post-customs clearance inspection shall propose the plans and contents of the site inspection to the Chief of the General Department.

Article 11: Decision on extension of application of priority policy

- The Department of post-customs clearance inspection shall request the Director of the General Department of Customs to consider suspending or shutting down the priority policy if the priority policy of any enterprise is not approved to be extended.

- The Department of post-customs clearance inspection shall request the Director of the General Department of Customs to issue the Decision on Extension (such Decision must be sent to the competent authorities involved in the assessment and evaluation of the enterprise to get the cooperation in management among them) if the priority policy of any enterprise is approved to be extended. The Decision on the Extension of the application of the priority policy shall be issued within 15 working days from the completion of the assessment. The submitted documents include:

+ The statements of the Department of post-customs clearance inspection on the signing of the Decision on extension of application of priority policy of the enterprises;

+ The reevaluation reports on the enterprises.

SECTION 3. CONVERSION OF TYPES OF PRIORITIZED ENTERPRISES

Article 12. Conversion of types of prioritized enterprises

During the application of the priority policy, if any prioritized enterprise requires the conversion of the prioritized enterprise type in accordance with Article 2 of the Circular 86 and satisfies the conditions for the corresponding turnover prescribed in Article 6 of the Circular 86, it shall send a written request to the Department of post-clearance inspection- General Department of Customs.

The Department of post-customs clearance inspection shall carry out the reevaluation following the procedures prescribed in Article 10 of this Procedure

If such enterprise satisfies the conditions for another prioritized enterprise type according to the result of the reevaluation, the Department of post-customs clearance inspection shall request the Director of the General Department of Customs to consider issuing the Decision on the recognition of the enterprise with regard to the new type of priority.

SECTION 4. SUSPENSION AND SHUT-DOWN OF APPLICATION OF PRIORITY POLICY

Article 13. Suspension of application of priority policy

Pursuant to the Article 16 of the Circular 86, reports of the provincial Departments of Customs, information about the violations collected from the customs database, if any enterprise breaches any regulation in Article 3 or regulation in Article 8 of the Circular 86, the Department of post-customs clearance inspection shall request the Director of the General Department of Customs to consider issuing the Decision on the suspension of the application of the priority policy to such enterprise. Any enterprise can be suspended for 60 to 180 days. If an enterprise can not solve its problems completely after its duration of suspension, its suspension can be extended once for at most 60 days as long as there are legitimate reasons (objective causes). The Department of post-customs clearance inspection shall clarify the violations following these procedures:

- The Department of post-customs clearance inspection shall cooperate with the Provincial Department of Customs or the authorities in charge of the field that the enterprise commit violations in clarifying and verifying the violations of the enterprise and suggesting the handling measures.

- The enterprise shall provide a written explanation, including the improvement measures, methods of taking the suggestions of the customs authorities according to the report on the evaluation of the violations of the customs authorities.

- The Department of post-customs clearance inspection shall request the Director of the General Department of Custom to consider issuing the Decision on the cancellation of the suspension if the enterprise satisfies the conditions for the priority policy after the reports and information provided by the local customs authority or the authority in charge of the field that the enterprise commits violations, the written explanation of the enterprise and the verification result are synthesized, analyzed and considered; or after the relevant functional agencies evaluate the violations of the enterprise and conclude that the enterprise still adhere to the laws in accordance with the regulations in the Circular 86.

Artice 14. Shut-down of application of priority policy

If the any enterprise no longer satisfies the prioritized enterprise conditions in accordance with the regulations in the Circular 86, the Department of post-customs clearance inspection shall ask for the opinions of the Department affiliated to the General Department of Customs (mentioned in Clause 1 Article 4 of this Procedure) in order to collect the opinions and request the Director of the General Department of Customs to make a decision.

Chapter 3.

MANAGEMENT OF PRIORITIZED ENTERPRISES

Article 15. Provincial Departments of Customs

1. Customs Department of provinces where head offices of enterprises are located

- At the Sub-departments of Customs at the border checkpoints: the Provincial Departments of Customs shall assign a Procedure team including officials in charge of management These officials shall supervise the daily import and export activities of the enterprises to detect the errors and irregular signs in the declarations of the enterprises and evaluate the adherence to the laws of the enterprises Monthly reports on the prioritized enterprises and suggestions (if any) for the enterprises (Form 05) shall be sent to the Sub-departments of Post-Clearance Inspection.

- At the Sub-departments of Post-Clearance Inspection: the Provincial Departments of Customs shall assign the officials or divisions in charge of management (depending on the number of the prioritized enterprises located in such provinces). The officials (or divisions) shall collect the data (Form 06) from the Sub-departments of Customs at the border checkpoint, supervise and analyze the import and export activities such as codes of goods, quantity, sources, policies on goods, value... to evaluate the adherence to the laws of the enterprises.

Reports on the prioritized enterprises and the evaluation of the adherence to the laws of the enterprises shall be sent via email to the General Department of Customs (the Department of post-customs clearance inspection) on the 05^th of every month.

- In case any violation arises or gets detected, the Sub-department of Customs (where such violation arises or get detected) shall immediately send a report and suggest the handling measures via email or fax to the Sub-department and Department of Post-Clearance Inspection in addition to the penalties according to current regulations.

The Provincial Departments of Customs shall send a written report including the handling measures to the General Department of Customs (the Department of post-customs clearance inspection) in case of anything arising outside their authority.

- The provincial Departments of Customs shall send quarterly written reports on the evaluation of the adherence to the laws of the enterprises, procedures and results of the handling of the obstacles, errors and violations to the General Department of Customs ( the Department of post-customs clearance inspection) within the first 05 working days of each quarter.

- The Provincial Departments of Customs shall cooperate with the Department of post-customs clearance inspection when required.

2. Provincial Departments of Customs where prioritized enterprises make declaration sheets

- At the Sub-departments of Customs at the border checkpoints: the Provincial Departments of Customs shall assign the officials in charge of management to supervise the daily import and export activities of the enterprises to detect the errors and irregular signs in the declarations of the enterprises and evaluate the adherence to the laws of the enterprise.

Reports on the prioritized enterprises and suggestions (if any) for the enterprises (Form 05) shall be sent to the Sub-departments of Post-Clearance Inspection on the 05^th of every month.

- In case any violation arises or get detected, the Sub-department of Customs (where such violation arises or get detected) shall immediately send a report and suggest the handling measures via email or fax to the Sub-department and Department of Post-Clearance Inspection in addition to the penalties according to current regulations.

The Provincial Departments of Customs shall immediately send a written report including the handling measures to the General Department of Customs (the Department of post-customs clearance inspection) in case of anything arising outside their authority.

- The Provincial Departments of Customs shall cooperate with the Department of post-customs clearance inspection when required.

Article 16. Department of post-customs clearance inspection

- Collect the information from the customs database (the software No. STQ01), from the prioritized enterprises and the Sub-departments of Customs to compile monthly reports (Form 07) on the evaluation of the import and export activities of the enterprises, irregular signs and suggestions (if any) to impose suitable handling measures.

Make plans for the working with the Sub-Departments of Customs, Provincial Departments of Customs and other relevant authorities (if any) to manage the import and export activities or other issues (if necessary) of the enterprises.

- Carry out the yearly on-site surveys at the prioritized enterprises not later than December 15^th to evaluate the implementation of the suggestions of the customs authorities, improvement measures, internal management system of the enterprises in order to enhance the adherence to the laws in addition to the inspection, comparison, evaluation of the information provided by the prioritized enterprises and the information collected.

- Compile reports on the evaluations of the prioritized enterprises (according to the assessment and classification criteria for the enterprises), which serves as a basis for the consideration for the extension of the priority policy of the enterprises.

- Impose penalties following the procedures prescribed in Section 4 Chapter 2 of this Procedure if any violation of any enterprise is detected during the supervision.

- Classify the prioritized enterprises into suitable categories in order to be inspected and surveyed according to the subjects, signs,...

- Examine to develop the tools to facilitate the management and classification of the prioritized enterprises.

Article 17. Other Departments affiliated to General Department of Customs

The Departments affiliated to the General Department of Customs shall submit the information about the violations of the prioritized enterprises to the Department of post-clearance inspection to cooperate in inspecting and handling.

Chapter 4.

IMPLEMENTATION

1. This Procedure replaces the Procedures issued together with the Decision No. 2495/QĐ-TCHQ dated November 07, 2012 of the Director of the General Department of Customs.

2. The Director of the Department of post-customs clearance inspection shall perform the functions and duties related to the assessment, recognition, reevaluation, extension, suspension, shut-down, management of the prioritized enterprises; provide training, widely disseminate the priority policy for the customs administration.

3. The Departments affiliated to the General Department of Customs; the Provincial Departments of Customs shall carry out the duties related to the regulations of this Procedure.