Decision No. 621/QD-TCHQ dated March 29, 2006 of the General Department of Customs on issuing customs dossier examination and after customs clearance examination process for import and export goods

DECISION

ON ISSUING CUSTOMS DOSSIER EXAMINATION AND AFTER CUSTOMS CLEARANCE EXAMINATION PROCESS FOR IMPORT AND EXPORT GOODS.

HEAD OF GENERAL DEPARTMENT OF CUSTOMS

Pursuant to Customs Law no. 29/2001/QH10 of June 29, 2001 and adjustment and supplement law on some articles of Customs Law no 42/2005/QA11 of June 14, 2005;

Pursuant to Government Decree no. 96/2002/ND-CP of November 19, 2002 promulgating functions, responsibilities, authorizations and organization mechanism of General Department of Customs;

Pursuant to Government Decree no. 154/2005/ND-CP of December 15, 2005 on customs procedures, customs examination and control;

Pursuant to Ministry of Finance circular no. 112/2005/TT-BTC of December 15, 2005 prescribing customs procedures, customs examination and control;

Pursuant to Ministry of Finance circular no. 114/2005/TT-BTC prescribing after customs clearance examination on export and import goods;

Upon the proposal of Head of After Customs Clearance Department

DECIDES

Article 1. Issued along with decision:

1. Customs dossier Examination Process

2. After customs clearance examination on export and import goods

Article 2. Customs dossier examination process and after customs clearance examination on export and import goods used at customs office are inter customs professional methods so they are only published internally (not popularized).

Article 3. This decision shall be in effect 15 days after singing date and shall replace decision no. 1564/TCHQ/QD/KTSTQ by Head of General Department of Customs issuing professional procedures on Examining customs dossiers and after customs clearance examinations for export and import goods;

Article 4. Head of After Customs Clearance Examination Department and of bodies directly under general department of customs, Head of customs branch of cities and provinces shall be responsible to implement this Decision.

CUSTOMS DOSSIER EXAMINING PROCESS

(Issued internally)

(Issued along with decision no.621/QD-TCHQ by Head of General Department of Customs on March 29, 2006)

I. GENERAL REGULATIONS

1. Regulations on sorting customs dossiers

For convenience in gathering, saving, referring, customs dossiers must be sorted according to the following order at registration:

- On the top: Customs Declaration Paper, Customs Declaration Paper Appendix, Detailed Goods Declaration Paper (if any);

- Second: Invoice

- Third: Tax value Declaration Paper on Import Goods (if any);

- Forth: Certificate of Origin (if any);

- Fifth: Purchase and Sales Contract or other legal documents equivalent to contracts;

- Sixth: Export and Import License (if any);

- Seventh: Bill of Lading (for import goods);

- Eighth: Other documents (if any)

2. Examining purpose

a) to re-examine tasks done in customs clearance process to handle any shortcoming if any;

b) to recognize visible wrong doings, irrationalities and violations;

c) to recognize export and import dossier losses or delay;

d) add information to database;

e) arrange and save dossiers scientifically for easy reference

3. Examining rules

All customs dossiers of import and export goods which have passed customs clearance process must be gathered.

4. Examining content

a) examining all tasks that must be done during the customs clearance process of customs declarer and customs office to decide if they have been fully responsible for their tasks.

b) update information into database

5. Examining due date

Examining customs dossier is done after export and import shipments undergo customs clearance. Details are as below:

a) Where customs branch have to do less than 100 customs declaration papers a day, Examining time is 3 days after customs clearance for the goods is completed.

b) Where customs branch have to do from 100 customs declaration papers a day, Examining time is 7 days after customs clearance for the goods is completed.

c) Where lot of goods has to wait for analysis or sorting results and has to undergo assessment and examination can customs clearance be done for it, after customs clearance for the goods is completed according to the examination results but it must not exceed 60 days since customs dossier registration is made.

d) Where goods are considered for tax exemption, tax reductions, tax recovery or tax free, dossier Examination shall still be done for each lot of goods as above. Clearance dossier shall be made after clearance process is completed. Examination time is within 7 days since customs office has resolution document on tax exemption.

6. Customs branch responsibilities:

a) Implementing examination dossier;

b) Updating customs dossier information which has not been updated into database;

c) Consolidating examination result report and send it to After customs clearance examination department subject to regulations in step 4 of this process

d) Assigning staff in charge of dossier Examining and management subject to regulations.

7. Responsibilities of After Customs Clearance Examination Department

a) Instructing dossier Examining task for customs branches;

b) Receiving reports, analyzing information from Examining result of Customs branch for after customs clearance task.

c) Examining and observing dossier Examining task of customs branches.

This dossier examination process is instructed generally. When being implemented, it must be based on each unit's characteristics, creation and Examining personnel to achieve highest quality Examining by the most simple method.

II. CUSTOMS DOSSIER EXAMININGPROCESS

(Using format in attached appendix 1)

Step 1: Enter dossier for gathering

1. Receiving dossiers subject to type, sequence and number of customs declaration papers;

2. Examining dossiers in term of type, number, each type format (template, original version or copied version), other customs dossier documents and dossier transferring signing in dossier transferring book (start observation book)

Step 2: Sorting dossiers

Subject to gathered information of examination time (especially sensitive information and upper management directions), work volume to define:

1. Examining time for each dossier type;

2. Examining level for each dossier type

Step 3: Examining dossier

1. Checking dossier quantity, unity in term of type, number and format of customs dossier documents

2. Checking all tasks that must be performed represented in customs dossier during customs clearance process to see whether customs declarer and customs officers have performed all required tasks and comply to regulations;

3. Checking document validity (format, content, signatures, seals, time sequence - ensuring no deletion, content change or supplement or fraudulence), tax calculation result;

4. Where dossiers are in high risk level and have fraudulence, more detailed checking of goods name, quantity, code, tax code, value, material norm for goods code (for processed goods), certificate of origin (for cases which enjoy special preference import tax). Where goods must be analyzed or sorted or examined, sorting, examination and assessment result must be checked to see if license granting body performs right functions, authorization, scope of activities and assessment conditions, criteria and process.

When examining, matching dossier of shipment being examined with similar shipment dossier assessed to recognize illogicalities and wrong doings.

Step 4: Ending dossier examination

1. Dossier examination result is recorded in "Customs dossier examination result paper (attached template no. 01/PT in this process) and then be sorted. Report on these tasks must be sent to Customs branch leaders

a. If the dossier contains no wrong information or fraudulence, it will be transferred for saving.

b. Where there is a lack of documents in a dossier, customs procedure implementation unit has to supplement them;

c. Where there is shortcoming in customs dossier, customs procedure implementation unit must adjust timely;

d. Where customs dossiers are suspected of violations (point 3, part I, template no. 01/PT), they must be consolidated and reported to After Customs Clearance Examination Department on daily basis (state the issue, suspicion basis such as there is a similar shipment by another enterprise with higher price, goods code having higher tax rate). If no such cases are detected, there is no need to do the report;

2. Information about customs dossier examination must be updated into the database for after customs clearance examination process.

3. Consolidating periodic report to after customs clearance examination department every 15 days (current situation, data in the reporting period to 15th and 30th of each month). Report content include consolidation of information about violating indication, fraudulence (wrong price, code, tax rate, origin, norms and quantity etc) in the reporting period along with appendix on customs dossier examination date in the period (total number of dossiers by types that shall be examined; total number of dossiers by types already examined; total number of dossiers by types unexamined, total number of dossiers by types suspected of violation). Department of after customs clearance examination shall have detailed instructions about daily and periodic report content and format.

Step 5. Saving dossiers

1. Sorting, preserving and saving dossiers according to monthly, quarterly or yearly export and import types scientifically and solid subject to declaration paper sequence number (1,2,3 -n), declaration paper registration date, business type and location;

Clearing dossier for importing export goods is subject to enterprise type and type a, b, c and d mentioned in step 4 above.

2. Saved dossier must be convenient for reference for after customs clearance process.

TEMPLATE 01/PT

CUSTOMS DOSSIER EXAMINATION RESULT PAPER

Declaration paper number:                                              Date: .......................................

                        Company:

                        Export tax registration number: ……………………………

                        Dossier set contain .............pages sorted and numbered from 01 to .....

                        Examination date:

CONSOLIDATION RESULT (check x in corresponding box)

1. Dossier:                                                        ( enough          ( missing

2. Customs procedure steps taken        ( enough           ( missing

3. Recognition of violating indication  ( no                     ( yes

4. Update information                            ( no                  ( yes

II. EXAMINATION RESULT DETAILS

For cases where the box on the right hand is checked, details must be recorded subject to the following instructions (if no box is checked)

1. List details of missing customs documents and procedure steps;

2. List detailed violations, violating indication (especially goods quantity, price, code and origin), basis to define violations;

3. Case handling result (such as: required procedure unit to supplement documents/ continue unperformed tasks etc.)

Note:

1. This paper is saved along with customs dossier.

2. Dossier examination result is used to update information and make report according regulations in step 4 of the Process.

CUSTOMS DOSSIER EXAMINATION PROCESS

1. Examination content

a) Checking all tasks that must be performed represented in customs dossier during customs clearance process to see whether customs declarer and customs officers have performed all required tasks and comply with regulations.

b) Updating information in the database

2. Organization to implement examination:    Customs branch

3. Examination time

a) Where customs branch have to do under 100 customs declaration papers a day, Examining time is 3 days after customs clearance for the goods is completed.

b) Where customs branch have to do from 100 customs declaration papers a day, Examining time is 7 days after customs clearance for the goods is completed.

c) Where lot of goods has to wait for analysis or sorting results and has to undergo assessment and examination can customs clearance be done for it, after customs clearance for the goods is completed according to the examination results but it must not exceed 60 days since customs dossier registration is made.

d) Where goods are considered for tax exemption, tax reductions, tax recovery or tax free, dossier Examination shall still be done for each lot of goods as above. Clearance dossier shall be made after clearance process is completed. Examination time is within 7 days since customs office has resolution document on tax exemption.

AFTER CUSTOMS CLEARANCE EXAMINATION PROCESS

(Issued along with decision no.621/QD-TCHQ by Head of General Department of Customs on March 29, 2006)

I. EXAMINATION AT CUSTOMS OFFICE (issued internally)

(Process subject to attached appendix 1)

Step 1: Collecting information to post into database

Following information must be collected and post into database for after customs clearance task:

1. Dossier examination result implemented by Customs dossier examination unit of customs branch.

2. Result of after customs clearance examination;

3. List of export and import companies;

4. Violating indication, case dossier transferred by Customs Department where customs examination units register customs dossier to Customs Department where customs examination units are based.

5. Other information collected by after customs clearance examination unit.

Step 2. Sorting information from database

1. Information is sorted into 2 types:

a) Information which has customs violating indication.

b) Information which has no customs violating indication.

2. Sorting basis

a)Vital goods having high tax value, high tax rate, possibility of fraudulence in material consumption norms, origin, possibility of cheating to get goods examination free for insufficient export, fake export or import goods different from customs declaration;

b) Key companies;

c) Sensitive information (time to change tax rate, export-import management policies, customs procedure implementation location etc.)

This step is assigned to customs personnel in each domain and location.

Step 3: Analyzing selected information

1. Information which has customs violating indications

a) Focus shall be put on violating indications. For example, where violating indication is to declare low tax value, tax value analysis will be focused. If violating indication is goods code, focus will be put on goods code and tax rate etc.

b) Analysis method

- Matching the shipment with other shipments of the same kind of other exporters/importers.

- Matching the shipment with other shipment of the same exporter/importer at a different time.

2. Information which has no customs violating indications

- List of export and import companies

- Other sources of information

This step is performed by personnel defined in step 2. Information analysis result shall be reported to Head of after customs clearance examination branch. In cases where information analysis is performed by after customs clearance examination department, personnel from the department shall report to Head of after customs clearance examination bureau and then this personnel will report to Head of After Customs Clearance Examination Department.

4. Selecting dossier/examination objects

Subject to step 3 results, Head of after customs clearance examination bureau shall decide on selecting dossier/ examination objects, personnel in charge of the examination. Where the task is performed by After Customs Clearance Examination Department, examination proposal shall be made by head of After Customs Clearance Examination Bureau, approved by head of After Customs Clearance Examination Department and local customs branches will be requested to provide customs dossier. Dossier providing format will be guided by head of After Customs Clearance Examination Department.

1. For information which has violating indication

a) All the item export and import dossier of company shall be withdrawn for a specific period for examination.

b) All the item export and import dossier of all companies shall be withdrawn for a specific period to sort information which must be analyzed immediately and which shall be analyzed later. In which:

- High value goods or goods having clear violating indication shall be examined first.

- Low value goods or goods having unclear violating indication shall be examined later.

c) Where exporters and importers commit fraudulence systematically, all shipments of the company in a specific period shall be examined.

2. Information which has no violating indication shall be analyzed as plan and sequence of preferences:

- Companies with high import value, companies which usually import sensitive, high tax rate items. Companies who implement customs procedure in different customs office will be examined first.

- Other cases shall be examined later.

Step 5. Examining customs dossier

1. Examining customs dossier document sufficiency, validity to be matched with customs declaration paper;

2. Subject to specific case (examine subject to violating indication or plan) and export and import form examination focus shall be on:

- Tax value, tax rate, norms, quantity and origin

- Conditions for tax preference (tax exemption, reduction or tax recovery)

- Compliance of regulations on export and import goods management policies, intelligence ownership and other regulations.

This step will be performed by examination personnel in accordance with decision by head of customs bureau. In cases where After Customs Clearance Examination Department perform the examination, examination proposal shall be made by leader of examination team established according to decision of head of After Customs Clearance Examination Department. After Customs Clearance Examination Department shall decide on list of implementation personnel.

Step 6. Examination Conclusion

- Subject to examination result in step 5, examination personnel shall propose "Conclusion report on examination results at customs office" - Template 04-BKL/KTSTQ- to get signature of After Customs Clearance Examination Bureau. In cases where examination is done by After Customs Clearance Examination Department, examination team leader shall propose it and it shall be signed by Head of After Customs Clearance Examination Department.

- Result of sufficient and clear customs dossiers without violating indication shall be confirmed and updated into database, transferred to saving or examined as scheduled at examination organization.

- Violation dossier shall be customs cleared by examination organization or customs branch after it has been clarified.

Step 7: Explanation and clarification

1. Explanation

a) Authorized requestor of explanation: Head of after customs clearance examination bureau of provinces' or cities' customs departments or Head of General Department of Customs;

b) Subjects: Examination organization and Customs branch who implement the shipment customs clearance procedure;

c) After customs clearance examination organization must state required explanation content and documents that subjects have to provide;

d) To create favorable conditions for explanation objects, subjects can choose explanation format: to submit explanation report, present at after customs clearance examination organization for explanation or send notice to request after customs clearance examination organization to come to the explanation person site for explanation.

d) Handling explanation results:

- Where subjects accept their violations, they are requested to have timely adjustments; then dossier information shall be updated into database and transferred for saving.

- In case subjects do not give explanation or do not accept their wrong doings although they give explanation, head of customs bureau (in case after customs clearance examination is implemented by head of examination team) shall report leaders of customs department the verification of the case at the subject location, which shall be basis for after customs clearance examination at the subject location.

2. Verification

a) Authorized requestor for verification: Head of After Customs Clearance Examination bureau directly under customs department of provinces and cities; Head of After Customs Clearance Examination Department.

b) Verification subjects: Relating persons and organizations including after customs clearance examination subjects;

c) Verification content, requested documents and after customs clearance examination unit must be informed early and sufficiently enough for subjects to prepare enough information and documents in order to avoid duplication of work.

d) Verification and verification reply method

- Verification request and reply must be made in written documents.

- Customs officers shall visit subject location for the verification work. Verification result must be recorded in written documents with signature of verifiers and verification subjects. Verification document shall be the base for the following steps.

II. VERIFICATION AT THE SUBJECT LOCATION (issued internally)

(Applying format in attached appendix 2)

Upon the examination result at customs office, following tasks must be done to prepare for verifying case at subject location:

Step 1: Making examination plan

Examination plan is made using template " After customs clearance examination plan at ......................" ( attached template no. 01-KH/KTSTQ);

In case after customs clearance examination is implemented at organization located outside the control area of after customs examination bureau, report must be sent to General Department of Customs and Customs Department of the subject location. Report content must include:

- Examination reason;

- Estimated examination time;

- Issues for which cooperation and assistance are required;

- Other proposals (if any)

Step 2: Issuing examination decision

1. Head of provinces and cities' department of customs shall approve examination plan; indication and issue "Customs Office Examination Decision on after customs clearance examination at company ...................................." (attached template 02-QD/KTSTQ)

2. Head of General Department of Customs approve examination plan; indication and issue " Customs Office Examination Decision on after customs clearance examination at company ...................................." (attached template 02-QD/KTSTQ) for case with complicated examination content and scope relating to multi cities and provinces.

If necessary, Head of General Department of Customs give authorization to Head of after customs clearance examination department to indication examination decision.

3. Examination decision must be sent to subject to be examined at least 15 working days before examination is implemented.

4. In case where customs office have proof to affirm the examined subject annihilated relating documents to react to examination purpose, examination must be done immediately.

5. In case examination is not completed when examination due date ended, proposal is sent to examination decision signer to approve " Customs Office decision on extending due date for after customs clearance examination for company ......................." (Attached template 03-GH/KTSTQ)

Step 3: Implementing examination

1. Examination decision shall be declared and member of examination team shall be introduced to examined subject authorized person at the examined subject location;

2. Document to request declaration of books, dossiers and relating documents of examined subject and request the appointment of authorized personnel directly relating to examination content to work with examination team.

3. Implementing examination

a) Examine sufficiency, validity, unity, correctness and faithfulness of customs dossiers saved at examined subject location, then match them with customs dossiers saved at customs office for the examined subject's import and export shipment.

b) Examine the subject's compliance of legal regulations on tax and other receipts, of export - import goods management policies and other legal regulation relating to the examined subject's shipment;

c) Examine other documents relating to the shipment and items being examined;

d) Check accounting documents, accounting books and financial reports relating to the export - import shipment;

đ) If necessary, the following content need to be examined:

- Manufacturing assembly and machinery relating the production of export - import goods;

- Examine the status of import goods or process of manufacturing import goods kept in the subject's inventories. Examining goods status shall be implemented when having enough conditions and if the goods do not loose basic specifications compared to customs clearance time and they are preserved at Customs office, examined subject and by other organizations or persons.

e) Recurring case

- If customs violation is detected, report to affirm that violation must be made immediately;

- Verification on violating indication at relating organizations or persons location.

- Inquire the authorized representative of examined subject or other relating persons;

- Progress report on implementation level, violating indications and arising difficulties beyond authorization and solution proposal must be sent to upper management

Step 4: Making examination conclusion report

1. Making examination conclusion report

a) Making, Signing and be responsible for content in " After customs clearance examination conclusion report at company ................" (Attached template 05-BKL/KTSTQ)

b) Informed to the head of examined subject organization or a legal authorized person.

2. If examined subject reject examination decision, do not provide enough information, dossier, document, accounting books, financial reports and other documents relating to examination content, team leader of examination group shall record comments of examined organization in "After customs clearance examination conclusion report and at the same time report to examination decision maker to apply legal handling methods against examined organization.

Step 5: Implementing examination decision

1. Head of examination group report to examination decision signer on all tasks done, examination results and handling proposal:

a) Where administrative violations are of authorization of Head of provinces' or cities' customs department, dossier completion shall be based on the comments of examination decision signer, then be transferred to handling consulting unit to implement sanctions subject to legal regulations.

b) Where administrative violations are not of authorization of customs office, report on this shall be sent to examination decision signer, and then be transferred an authorized body to implement sanctions subject to legal regulations.

c) Where tax and other receipts must be collected, dossier completion shall be made and report shall be sent to examination decision signer to make receipt decision in respect to legal regulations.

d) Where tax and other receipts must be recovered, dossier completion shall be made and report shall be sent to examination decision signer to make written notice and send to: Customs Department where the violated shipment undergoes customs clearance (within the managed area) and/or Customs branch of provinces and cities where the violated shipment undergoes customs clearance (out of the managed area) to issue recovery decision and implement recovery in compliance with legal regulations.

đ) Where violations must be accused of penal responsibility, report on this shall be sent to examination decision signer, and then be transferred an authorized body to implement sanctions subject to legal regulations.

2. Inform Customs department of cities and provinces about the examination group conclusion and violation handling measures.

3. Summarize reports and update information

a. Summarize examination results;

b. Update information in the database;

c. Send email report general department of customs. For confidential case, written report is required.

d. Transfer customs dossier to saving.

e. Save and preserve customs examination dossier at Department of After Customs Clearance Examination. Sort and complete all dossier documents relating examination decision. Sign and seal "After customs clearance examined" and saved according to regulations.

TEMPLATE 01 - KH/KTSTQ

AFTER CUSTOMS CLEARANCE EXAMINATION PLAN AT COMPANY

Pursuant to decision no.                    /QD-TCHQ as of date of Head of General Department of Customs;

Pursuant to approval of heads of general department of customs and customs department of cities and provinces ................. at statement/report number .....................as of date ........................

After customs clearance examination plan is implemented as follows:

A. Preparation

I. Content, request and scope of examination;

1. Examination content:

- What to be proved (price, code, quantity or origin fraudulence)

- What to be traced out (other estimations that might happen beyond the above fraudulence)

2. Examination request and scope:

- What to be examined (limit examination dossier and what to examine about the subject's shipment), for example to examine 6 dossiers subject to statement no.           to affirm the correctness, faithfulness of declared content and submit to customs.

- Examine, match documents and accounting books

- Other examinations (shipment status or its material, model or assembly line to make it)

II. Tasks to perform before after customs clearance examination

1. Performed tasks: List all content investigated, verified or matched such as referring customs dossier, collecting information about the subject, the subject's legal compliance status, verification at banks and transportation agencies.

2. Tasks to be performed: List all tasks, note the performance time to ensure examination is done in time.

3. Estimate personnel, documents and facilities for the examination.

4. List requests for the examined subject.

B. Implementing examination:

1. Examining customs dossier: which officer? time? focus?

2. Examining accounting books and documents: which personnel? Who to examine what documents? Examination focus?

3. Personnel summarize and make working section record

4. Other regulations: Working time, contact method, arising situations......

TEMPLATE 02 - QD/KTSTQ

Date: ……………..

DECISION

BY HEAD OF GENERAL DEPARTMENT OF CUSTOMS/ CUSTOMS DEPARTMENT OF PROVINCES OR CITIES .....................................................................................

ON AFTER CUSTOMS CLEARANCE EXAMINATION AT COMPANY..................

HEAD OF GENERAL DEPARTMENT OF CUSTOMS/ CUSTOMS DEPARTMENT OF PROVINCES OR CITIES .................................

Pursuant to Customs Law no. 29/2001/QH10 of June 29, 2001 and Law on adjustment and supplement of some regulations in Customs Law no. 42/2005/QH11 of June 14, 2005;

Pursuant to Government Decree no. 154/2005/ND-CP of December 15, 2005 on customs procedure, customs examination and observation;

Pursuant to Ministry of Finance Circular no. 114/ 2005/TT-BTC of December 15, 2005 instructing on after customs clearance examination for export and import goods;

Upon the proposal by .................... as of date .................... on after customs clearance examination at company ...................................

DECIDE

Article 1: Implement after customs clearance examination for company .................

At the company location: .....................................................................................

Estimated examination start date .........................................................................

Article 2: Examination team members:

1. Mr/Mrs ................................................................., team leader

2. Mr/Mrs .................................................................., team member

3. Mr/Mrs .................................................................., team member

Article 3. Examination content and scope

............................................................................................................................................................................................................................................................................................................................................................................

Article 4: Team members have rights and responsibilities respect to regulations in article 70 and examined subject have rights and responsibilities respect to regulation in article 71 of Government Decree no. 154/2005/ND-CP of December 15, 2005.

Article 5: Examination team and examined subject ........................are responsible for implementing this decision. Examination team leader shall make examination conclusion report after the examination is completed.

TEMPLATE 03 - GH/KTSTQ

Date: …………..

DECISION

BY HEAD OF GENERAL DEPARTMENT OF CUSTOMS/ CUSTOMS DEPARTMENT OF PROVINCES OR CITIES .....................................................................................

ON EXTENDING EXAMINATION DUE DATE FOR AFTER CUSTOMS CLEARANCE AT COMPANY .......................................

HEAD OF GENERAL DEPARTMENT OF CUSTOMS/ CUSTOMS DEPARTMENT OF PROVINCES OR CITIES .................................

Pursuant to Customs Law no. 29/2001/QH10 of June 29, 2001 and Law on adjustment and supplement of some regulations in Customs Law no. 42/2005/QH11 of June 14, 2005;

Pursuant to Government Decree no. 154/2005/ND-CP of December 15, 2005 on customs procedure, customs examination and observation;

Pursuant to Ministry of Finance Circular no. 114/ 2005/TT-BTC of December 15, 2005 instructing on after customs clearance examination for export and import goods;

Upon the proposal by .................... as of date .................... on after customs clearance examination at company ...................................

DECIDES

Article 1: Extending after customs clearance examination due date for company ................... ............................ mentioned in decision number ...................QD/KTSTQ ad of date .........................................by Head of General Department of Customs or Customs Department of provinces and cities to additional ...............................days starting from .............................. Reason for extension: ..........................................................................................

Article 2: Team leader and member of after customs clearance examination team and company ..................................... are responsible for implementing this decision.

TEMPLATE 04 - BKL/KTSTQ

EXAMNIATION CONCLUSION REPORT CUSTOMS OFFICE

From date ........................................... to date ................................., at head quarter of Customs Department of provinces and cities ............................., After Customs Clearance Examination Bureau implemented examination of customs dossier:

- Of company: .......................................................................

- Tax registration number:

1. Examined customs dossiers

2. Examined content include:

3. Examination result

Violating indication not found

Violating indication found

3.1 Violating indications of examined subject (if any)

3.2 Violating indications of customs department which implemented customs clearance (if any)

3.3 Violating indications of relating organizations and persons (if any)

4. Proposal for handling and recovery methods (if any)

Notes:

- This report is used for customs dossier of one company for one examination time, including the case that company make different statements at different customs offices.

- Where the company has only one dossier, the dossier is noted directly in point one of this paper. Where company has different customs dossiers, a list of customs dossier to be examined must be made.

- Where Department of After Customs Clearance Examination is directly undertake the examination, phrase " Customs Department of Provinces and Cities" shall be replaced by " General Department of Customs" and "After Customs Clearance Examination Bureau" replaced by " After Customs Clearance Examination Department"

TEMPLATE 05 - BKL/KTSTQ

Date:

AFTER CUSTOMS CLEARANCE EXAMINATION CONCLUSION REPORT AT COMPANY ...................................

Pursuant to Customs Law no. 29/2001/QH10 of June 29, 2001 and Law on adjustment and supplement of some regulations in Customs Law no. 42/2005/QH11 of June 14, 2005;

Pursuant to Government Decree no. 154/2005/ND-CP of December 15, 2005 on customs procedure, customs examination and observation;

Pursuant to Ministry of Finance Circular no. 114/ 2005/TT-BTC of December 15, 2005 instructing on after customs clearance examination for export and import goods;

To implement after customs clearance resolution number ....................... as of date .....................of ..............................at company ...................................... from date ........................to date ...............................(for case where after customs clearance examination is implemented at the company head office)

After customs clearance examination team (Customs office) make the following after customs clearance examination conclusion report:

1. Content that has been examined;

2. Examined company's violations (if any)

3. Examination team's conclusion about violations (if any)

4. Examined company's responsibilities (if any)

5. Relating organizations' or persons' responsibilities (if any)

6. Examined company's comment (if any)

7. Examination team (or customs office) proposal on sanctions and recovery methods (if any)

Notes:

- This template shall be applied to cases where after customs clearance examination is implemented at the examined subject location.

- For scheduled examination, only report point 2,3,4,5,6 if violations are detected. If there is enough indication that the performance of the subject is good, examination result shall be recorded in point 1.

APPENDIX 1

AFTER CUSTOMS CLEARANCE EXAMINATION AT CUSTOMS OFFICE

Step 1: Collecting information to post into the database

Step 2: Sorting information from database

Step 3: Analyzing selected information

Step 4: Selecting examined subject's file

Step 5: Examining customs file

Step 6: Examination conclusion

6.1: Violations not detected

6.1 a: Examining at the subject's head office

6.2: Violating indication detected

Step 7:

7.1: Accepting violations -> recovery methods

7.2: Rejecting violations -> verification

8. Examining subject to violating indications

APPENDIX 2

DETAILED STEP 6.1a AND STEP 8

AFTER CUSTOMS CLEARANCE EXAMINATION AT COMPANY HEAD OFFICE

Step 1: Making examination plan

Plan content

1. Examination content

2. Define information sources to be used

3. Verification content and location

4. Estimated personnel, document and facilities

5. Estimated arising situations

6. Requests for the company

Step 2: Issuing examination decision

1. Issuing examination decision

2. Send examination decision to enterprise (at least 5 days before examination

date)

Step 3: Examining at the subject company

1. Declaring examination decision at the company's head office

2. Send written report on requests for the company and request for

representative to work with examination team

3. Implementing examination:

a) Receiving files, books and e-data provided by the company

b) Examining and matching documents, accounting books, financial reports

and e-date etc.

c) Examining production assembly line and goods status if necessary

d) Verify at relating organizations' or persons' location, inquiring company's

authorized representative

e) Making daily implementation and progress report

Step 4: Making examination conclusion report

a) Making conclusion report and announcing it to the company

b) Exercising measures when company rejects examination decision

Step 5:

1. Reporting examination results and proposals for handling them (such as

collecting receipts, tax recovery) to examination decision signer

2. Informing relating customs department;

3. Summarizing reports and updating information in database

4. Saving examination file