Decision 1410/QĐ-TCHQ 2015 promulgating the process for post-customs clearance inspection

PROCESS

FOR POST-CUSTOMS CLEARANCE INSPECTION

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

Chapter I.

GENERAL PROVISIONS

Article 1. Scope of regulations

This Process prescribes the order, procedures, dossiers and contents of collecting information, identifying inspection subjects, performing inspections, processing inspection results and handling jobs related to inspection results of customs offices, customs officers/teams of customs officers that perform post-customs clearance inspections.

Article 2. Implementation principles

1. Applying risk management in selecting subjects, scope, and contents of post-customs clearance inspection.

2. Units, upon performing post-customs clearance inspection, shall coordinate and share information with other units involved in the customs service, and ensure that inspection activities are carried out in accordance with regulations and effectively, without overlap or causing inconvenience to customs declarants. At the same time, the units must respond to information and data systems of the customs service to take management and inspection measures in accordance with regulations.

3. Leaders at all levels and officers directly involved in inspections shall keep information related to the inspections confidential and must not provide information to any irrelevant organizations or individuals when they have not obtained approval by the Director General of Customs/the Director of the Post Clearance Audit Department/directors of provincial-level customs departments/heads of post clearance audit branches/heads of customs branches.

4. Collecting and processing information for post-customs clearance inspection must be carried out proactively and daily by customs officers/teams of customs officers assigned to perform post-customs clearance inspections at customs branches, post clearance audit branches, and the Post Clearance Audit Department to ensure analysis, monitoring, assessment and classification of customs declarants whose dossiers have been cleared from customs procedures at branches (for customs branches), and customs declarants within localities under their management competence (for post clearance audit branches).

Chapter II.

SPECIFIC PROVISIONS

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

Article 3. Sources of information serving post-customs clearance inspection

1. Collection and processing of information are regular operations of customs officers/teams of customs officers in charge of performing post-customs clearance inspections.

Customs officers/teams of customs officers assigned to perform post-customs clearance inspections shall proactively exploit and collect information in accordance with Clause 1, Article 95, Article 96 of the Law on Customs and Article 105 of Decree No. 08/2015/ND-CP, specifically as follows:

1.1. Information from the customs database systems

a) The Vietnam Customs Intelligence Information System (VCIS);

b) The Electronic Customs Clearance System (V5);

c) The Risk Management Information System (RM);

d) The Violation Management Information System (QLVP14);

dd) The Taxable Price Information Management System (GTT02);

g) The Centralized Import-Export Tax Accounting Information System (KTTT);

h) The Customs Clearance System for Vessels on Entry or Exit (E-Manifest);

i) The Information System for Management of Tax Classification and Tax Rate Database (MHS);

k) The Enterprise Management Information System for Post-Customs Clearance Inspection and Risk Management (STQ);

l) The Customs Information Collection and Processing System (CI02);

m) Lists of risks of exported and imported goods;

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

1.2. Information from customs operations (registration, monitoring, physical inspection of goods, examination of dossiers, price consultation, results of goods appraisal, and pre-identification of code and value; etc.);

1.3. Information collected and detected by risk management and anti-smuggling departments during the transfer operations;

1.4. Information from the post-customs clearance inspection results of post-customs clearance inspection forces;

1.5. Information from operations of information collection and verification to serve post-customs clearance inspection in accordance with Article 141 of Circular No. 38/2015/TT-BTC dated March 25, 2015;

1.6. Information from written instructions of superior agencies;

1.7. Information from agencies other than customs offices (ministries, ministerial-level agencies, tax offices, public security offices, treasury offices, banks, professional associations, etc.);

1.8. Information from customs declarants participating in import and export activities;

1.9. Information from other information sources.

2. Collection of written information from customs declarants

Prioritizing the collection of information from information sources on database systems and operations of the customs service. In the case where the results of collecting information from a customs office show signs of risk but they are not complete and clear, the competent person shall decide to collect more information from customs declarants.

2.1. Competence to decide on collection of information:

The Director General of Customs, the Director of the Post Clearance Audit Department, directors of provincial-level customs departments, heads of post clearance audit branches are competent to sign documents requesting customs declarants to coordinate in providing documents and information.

2.2. Forms and contents of information provision:

A written request for information provision must clearly state: "Information provided to the customs office shall be sent by post or submitted in person at the head office of the requesting customs office...", specifically as follows:

- Contents of information provision: Dossiers, documents, information, documents and data that customs declarants must provide to the customs office and time limits for provision.

- Forms of information provision: Information shall be provided by customs declarants in written form (hard copy) or in e-data form (soft copy).

In the case where a customs declarant provides information by direct submission, upon receiving the information, the customs officer/team of customs officers shall make a written receipt of the dossier between the two parties (made according to the form No. 11/2015-KTSTQ provided in Appendix II to this Process).

2.3. Report on information collection results:

Within 03 (three) working days from the end of information collection, customs officers/teams of customs officers assigned to collect and analyze information shall make a report on the results of information collection and analysis (made according to the form No. 14/2015-KTSTQ provided in Appendix II to this Process) and submit it to the person competent to sign the information collection document for direction (the report must clearly state the results information collection and analysis, evaluation and comments on collected information, and collected dossiers, documents and data).

The person competent to sign the information collection document shall decide on processing of collected information.

Article 4. Analysis and processing of information for post-customs clearance inspection

1. Synthesizing, analyzing, and processing information for post-customs clearance inspection at head offices of customs branches.

1.1) Information sources:

Synthesizing, analyzing, and processing information from information sources as specified in Article 3 of this Process, and focusing on the following information sources:

- Information from the written referral of operations of the customs clearance department as specified at Points a.2, b.2, Clause 2, Article 25 of Circular 38/2015/TT-BTC.

- Information from the system response for post-customs clearance inspection results of customs branches as specified in Clause 4, Article 17 of this Process.

- Information from the results of reviewing customs declarants that show signs of violations similar to those inspected and identified by branches.

- Information about signs of violation from the Risk Management Information System.

- Other information sources about signs of violation.

1.2) Contents of information collection: Information about customs declarants such as name, code, operational status; total number of customs declarations that cleared from customs procedures at the unit or other customs branches nationwide (if any), imported items, and types of import; number of times the customs declarants have been inspected, handled for violations, and assessed taxes; legal regulations related to types and items that customs declarants import and export, possible fraud and errors, expected tax difference (if any); and other information.

1.3) Information assessment for classification:

Based on collected information sources and contents, customs officers/teams of customs officers shall conduct synthesis and analysis to classify assessment information, identify signs of violation and classify customs declarants as follows:

a) Group of customs dossiers/customs declarants with suspicious signs and signs of law violations according to each item, type, field (code, value, C/O, preferential investment policy and other fields), which is further classified with some specific cases:

a.1) Group of customs dossiers/customs declarants with suspicious signs regarding the value transferred by the customs clearance department (as specified at Points a.2, b.2, Clause 2, Article 25 of Circular 38/2015/TT-BTC).

a.2) Group of customs dossiers/customs declarants with the same signs of violations, or violations similar to the cases that have been inspected and identified by customs branches, or the cases of response on the system in accordance with Clause 4, Article 17 of this Process.

a.3) Group of customs dossiers/customs declarants regarding import of new items, large import turnover, and high tax amounts with high risks that need to be further monitored and analyzed.

b) After assessing the information for classification, customs officers/teams of customs officers shall conduct a lookup of all export and import data and information of customs declarants that have been cleared from customs procedures within 60 days from the date on which the goods are cleared until the date on which the inspection decision is issued (hereinafter referred to as the 60-day period), and show signs of violations according to each of the above groups, thereby selecting and proposing expected subjects for inspection in accordance with Article 5 of this Process.

2. Synthesizing, analyzing, and processing information for post-customs clearance inspection at head offices of post clearance audit branches.

2.1. With regard to inspection based on signs of violation.

a) Information sources:

Synthesizing, analyzing, and processing information from information sources as specified in Article 3 of this Process, and focusing on the following information sources:

- Information from the written referral of operations as specified in Clause 2, Article 16 of this Process.

- Information from the system response for post-customs clearance inspection results of customs branches as specified in Clause 4, Article 17 of this Process.

- Information from the results of reviewing customs declarants that show signs of violations similar to the cases that customs branches/post clearance audit branches have inspected and performed tax assessments.

- Information about signs of violation from the Risk Management Information System.

- Other information sources about signs of violations.

b) Contents of information collection shall comply with Point 1.2, Clause 1 of this Article.

c) Information assessment for classification:

Based on collected information sources and contents, customs officers/teams of customs officers shall conduct synthesis and analysis to classify assessment information, identify signs of violations and classify customs declarants as follows:

c.1) Group of customs dossiers/customs declarants with suspicious signs and signs of law violations according to each item, type, field (code, value, C/O, policy, investment incentives and other fields), which is further classified with some specific cases:

- Group of customs dossiers/customs declarants with the same signs of violations, or violations similar to the cases that post clearance audit branches have inspected and performed tax assessments.

- Group of customs dossiers/customs declarants having inspected by customs branches for customs dossiers that have been cleared from customs procedures within 60 days but additional declarations with the same signs of violation have not been made within a period of between 60 days and 5 years.

- Group of customs dossiers/customs declarants with the same signs of violations or violations similar to the cases that a customs branch has performed tax assessment but customs branches within the area of the provincial-level customs department have not inspected yet.

- Group of customs dossiers/customs declarants transferred in accordance with Point g2, Clause 3, Article 25 of Circular 38/2015/TT-BTC.

- Group of customs dossiers/customs declarants showing signs of violations according to the written referral of operations of customs branches in accordance with Clause 2, Article 16 of this Process, or responses on the system in accordance with Clause 4, Article 17 of this Process, or self-collected information sources, or directions from superior customs offices, or other information sources.

- Group of customs dossiers/customs declarants regarding import of new items, large import turnover, and high tax amounts with high risks that need to be further monitored and analyzed.

c.2) After assessing the information for classification, customs officers/teams of customs officers shall conduct a lookup of all export and import data and information of customs declarants (that have been cleared from customs procedures within a period of 5 years) showing signs of violations according to each of the above groups, thereby selecting and proposing expected subjects for inspection in accordance with Article 5 of this Process.

2.2. With regard to inspection based on application of risk management.

a) Information sources:

- Customs declarants have risks provided by the Risk Management Information System;

- Information that customs officers/teams of customs officers in charge of post-customs clearance inspection have collected and assessed the risk levels;

- Information from other sources (information from customs operations, or information provided by risk management and anti-smuggling departments, etc.) specified in Article 3 of this Process.

b) Contents of information collection shall comply with Point 1.2, Clause 1 of this Article.

c) Information assessment for classification:

Based on collected information sources and contents, customs officers/teams of customs officers shall classify dossiers, and imported and exported goods according to different risk levels.

For the cases classified as those with high level of risk, customs officers/teams of customs officers shall look up and review information and data in the information system for management of customs declarations (that have been cleared from customs procedures within a period of 5 years), thereby selecting and proposing subjects for inspection.

3. Collecting, analyzing and processing information for post-customs clearance inspection at head offices of customs declarants

3.1. With regard to inspection based on signs of violation.

a) Information sources:

Collecting, analyzing and processing information from information sources as specified in Article 3 of this Process, and focusing on the following information sources:

- Information from the written referral of operations of customs branches as specified in Clause 2, Article 16 of this Process.

- Information from the system response for post-customs clearance inspection results at head offices of customs branches and post clearance audit branches as specified in Clause 4, Article 17 of this Process.

- Information from the results of reviewing customs declarants in localities of the provincial-level Customs Department/nationwide, with signs of violations similar to the cases that the provincial-level Customs Department/Post Clearance Audit Department has inspected and performed tax assessment.

- Information about signs of violations from the Risk Management Information System.

- Other information sources about signs of violations.

b) Contents of information collection shall comply with Point 1.2, Clause 1 of this Article.

c) Information assessment for classification:

Based on collected information sources and contents, customs officers/teams of customs officers shall conduct synthesis and analysis to classify assessment information, identify signs of violations and classify customs declarants as follows:

c.1) Group of customs dossiers/customs declarants with suspicious signs and signs of law violations according to each item, type, field (code, value, C/O, policy, investment incentives and other fields), which is further classified with some specific cases:

- Group of customs dossiers/customs declarants with the same signs of violations, or violations similar to the cases that post clearance audit branches/ Post Clearance Audit Department have inspected and performed tax assessment.

For the cases that customs branches have inspected at customs offices or post clearance audit branches have inspected and performed tax assessment in accordance with regulations, then reviewing information about signs of similar violations of other customs declarants in localities of the provincial-level Customs Department/nationwide.

- Group of customs dossiers/customs declarants showing signs of violation according to the written referral of operations of customs branches as specified in Clause 2, Article 16 of this Process, or responses on the system as specified in Clause 4, Article 17 of this Process, or self-collected information sources, or directions from superior customs offices, and other information sources.

- Group of customs dossiers/customs declarants regarding import of new items with large import turnover, and high tax amounts with high risks that need to be further monitored and analyzed.

c.2) After assessing the information for classification, customs officers/teams of customs officers shall conduct a lookup of all export and import data and information of customs declarants (that have been cleared from customs procedures within a period of 5 years) showing signs of violations according to each of the above groups, thereby selecting and proposing expected subjects for inspection in accordance with Article 5 of this Process.

3.2. With regard to inspection based on application of risk management.

The inspection shall be carried out in accordance with Clause 2.2 of this Article.

Based on the situation and characteristics of units, management requirements and available resources, directors of provincial-level customs departments and the Director of the Post Clearance Audit Department shall decide on the selection of inspection subjects.

3.3. With regard to planned inspections to assess compliance with the law provisions

3.3.1. Formulating a post-customs clearance inspection plan.

a) The list of subjects for post-customs clearance inspection to assess compliance with the law provisions shall be approved annually by the Director General of Customs based on the proposal of the Director of the Post Clearance Audit Department, ensuring the principles as specified in Clause 2, Article 11 of Circular No. 38/2015/TT-BTC.

b) Grounds for proposing the post-customs clearance inspection plan:

- Information sources specified in Article 3 of this Process;

- Information on potential customs declarants provided by the Risk Management Information System;

- Directions of leaders of the General Department of Customs on post-clearance inspections with key points and orientations set for each period;

Based on the information sources, directions of leaders of the General Department of Customs, and the actual situation, characteristics, scale and resources of each local customs office and the Post Clearance Audit Department in each period, the Director of the Post Clearance Audit Department shall submit to the Director General of Customs a list of expected customs declarants subject to post-customs clearance inspection according to the plan of each provincial-level Customs Department and the Post Clearance Audit Department. The time limit for submission is no later than November 30 every year.

c) No later than December 15 every year, the Director General of Customs shall approve the list of customs declarants subject to inspection according to the plan assigned to each unit.

d) The Post Clearance Audit Department shall update the list of subjects of post-customs clearance inspection according to the plan approved by the Director General of Customs into the STQ System.

3.3.2. Plan adjustment

a) Cases of adjusting the annual plan:

a.1) Adjustment according to the directions of superior agencies;

a.2) In the case where the plan must be adjusted immediately for some objective reasons.

b) Adjustment based on the review of requests to adjust the inspection plan of provincial-level customs departments and divisions (under the Post Clearance Audit Department), the Director of the Post Clearance Audit Department shall compile and submit a list of requests to adjust the post-customs clearance inspection plan to the Director General of Customs for review and approval.

c) The Post Clearance Audit Department shall update the approved list of adjustments into the STQ System.

Section 2. DETERMINATION OF SUBJECTS AND DECISION ON INSPECTION

Article 5. Determination of inspection subjects

1. Selection of expected inspection subjects

Customs officers/teams of customs officers shall select inspection subjects based on the results of collecting and analyzing information according to the instructions in Articles 3 and 4 of this Process or according to the directions of superiors.

1.1. Selecting subjects of post-customs clearance inspection at customs offices

1.1.1. At head offices of customs branches.

Based on the identification of groups of customs dossiers/customs declarants showing signs of violation as specified in Clause 1, Article 4 of this Process, customs officers/teams of customs officers shall:

a) Select and propose heads of customs branches to immediately inspect export and import customs dossiers that have been cleared from customs procedures within 60 days from the date of customs clearance to the date of signing and issuing the inspection decision for the cases specified in Clause 1, Article 4, specifically as follows:

- Group of customs dossiers/customs declarants with suspicious signs regarding the value transferred by customs clearance departments (as specified at Points a.2, b.2, Clause 2, Article 25 of Circular 38/2015/TT-BTC).

- Group of customs dossiers/customs declarants with the same signs of violations, or violations similar to the cases inspected and assessed by the branches and the cases responded on the system in accordance with Clause 4, Article 17 of this Process.

b) For other groups of customs dossiers/customs declarants, the selection of inspection subjects shall be carried out on the basis of analysis, assessment, and determination of the nature and extent of violations; priority shall be given to the selection of inspection subjects that have clear and specific signs of violations with a substantial expected tax difference to propose inspection first. At the same time, based on resources, plan to monitor and continue collecting information for considering and inspecting the remaining customs declarants with the same signs of violations or similar violations, etc.

c) Notes upon selection and proposal for inspection:

c.1) Except for shipments that have undergone physical inspection by customs branches before customs clearance, focusing on examining goods dossiers of green channel that have not been inspected by customs branches during customs clearance.

c.2) In case of inspection based on signs of violations, it is necessary to propose inspection of all customs declarations (100%) that have been cleared from customs procedures but show signs of violations (within a period of 60 days).

c.3) In the case where there are signs of violations but customs declarants have goods in large quantities and of complicated types and with tax risks as specified in Clause 1, Article 97 of Decree No. 08/2015/ND-CP dated January 21, 2015, making and sending a written referral of operations to post clearance audit branches in order to review and report to directors of provincial-level customs departments for deciding on inspection at the head offices of customs declarants.

c.3.1) Customs declarants having goods in large quantities, of complicated types and with tax risks shall be determined according to one of the following specific criteria:

- Customs declarants show signs of violations related to many goods and fields;

- Customs declarants have a large quantity of customs declarations, high turnover and value;

- Customs declarants show signs of violations with a large quantity of customs declarations beyond the period of 60 days, arising at many customs branches and provincial-level customs departments.

- Customs declarants show signs of violations that, if only examining dossiers provided by customs declarants to the customs offices according to regulations, the inspection at customs branches may not provide enough basis to draw accurate conclusions (for example: signs related to the analysis and classification of goods subject to inspection, and issues subject to consultation with relevant units).

c.3.2) Based on the general criteria specified at Point c.3.1 hereof and depending on the situation and characteristics of each provincial-level customs department, heads of post clearance audit branches shall advise the director of provincial-level customs department on specific instructions on classifying and identifying customs declarants having goods in large quantities, of complicated types and with tax risks in order for customs branches to transfer to post clearance audit branches for considering post-customs clearance inspection at the head offices of customs declarants.

1.1.2. At head offices of post clearance audit branches.

Based on groups of customs dossiers/customs declarants showing signs of violations, and groups of customs declarants with high risks identified in Clause 2, Article 4 of this Process, customs officers/teams of customs officers shall select and propose inspection (except for dossiers of customs branches that have undergone post-customs clearance inspection in accordance with regulations) as follows:

a) Prioritizing the selection and proposal for inspection for the cases specified in Clause 2.1, Article 4 of this Process, specifically:

a.1) Groups of customs dossiers/customs declarants with the same signs of violations or violations similar to the cases that post clearance audit branches have inspected and performed tax assessment.

a.2) Groups of customs dossiers/customs declarants that have undergone inspection by customs branches within 60 days but have not made additional declarations with the same signs of violations beyond the period of between 60 days and 5 years.

a.3) Groups of customs dossiers/customs declarants with the same signs of violations or violations similar to the cases that a customs branch has inspected and assessed, but customs branches within the area of the provincial-level customs department have not inspected yet.

a.4) Groups of customs dossiers/customs declarants transferred in accordance with Point g.2, Clause 3, Article 25 of Circular No. 38/2015/TT-BTC.

b) For other cases (information from the written referral of operations of customs branches as specified in Clause 2, Article 16 of this Process, information sources from information collection, and other information sources), customs officers/teams of customs officers shall determine inspection subjects on the basis of analysis, assessment, determination of the nature and extent of major violations, high level of risk, and substantial expected tax difference, etc. At the same time, they shall propose an inspection plan for the remaining cases that show signs of similar violations or risks.

1.2. In case of post-customs clearance inspection at head offices of customs declarants

Based on customs dossiers/customs declarant showing signs of violations as specified in Clause 3.1, Article 4 of this Process, customs declarants with high risks as determined in Clause 3.2, Article 4 of the Process, and lists of inspection subjects according to the plans approved by the Director General of Customs as specified in Clause 3.3, Article 4 of this Process, customs officers/teams of customs officers shall:

a) Propose a plan to carry out inspection of customs declarants that the Director General of Customs has assigned to them.

b) Prioritize proposals for inspection in the following cases:

b.1) The cases specified at Points a.1, a.2, a.3, a.4, Clause 1.1.2 of this Article that have not undergone the inspection at the head offices of customs offices.

b.2) Other cases from the written referral of operations of customs branches and change of inspection form (from inspection at the head offices of customs offices to inspection at the head offices of customs declarants) in accordance with Clauses 2, 3, Article 16 of this Process.

Note: Customs officers/teams of customs officers of the Post Clearance Audit Department, when implementing regulations under this Point, may propose to competent persons to consider and decide whether the Post Clearance Audit Department directly inspects or assigns provincial-level customs departments to carry out inspections.

b.3) In other cases, customs officers/teams of customs officers shall determine inspection subjects on the basis of analysis, assessment, determination of the nature and level of violations, and high level of risk. Making an inspection plan for the remaining cases with signs of similar violations or risks.

2. Proposal for inspections

a) After identifying specific subjects as specified in Clause 1 of this Article, customs officers/teams of customs officers shall make proposal for inspections and continue collecting and analyzing information in a more detailed and comprehensive manner regarding the selected subjects.

b) Conducting a review on the STQ system to avoid duplication of inspection subjects, specifically as follows:

b.1) In case of proposal for inspection at head offices of customs offices: Conducting an information lookup on the system, if the proposed subjects are inspected by other customs branches at the same time, proposing inspections at another time or transfer post clearance audit branches to consider inspections to avoid duplication.

b.2) In case of proposal for inspection at head offices of customs declarants:

When updating a written proposal, if the STQ System warns that an inspection subject is proposed for inspection by another unit, reporting it to the person competent to decide on inspection so as not to issue an inspection decision, and to perform coordination, exchange information and agree on the inspection unit between the two units. In case of disagreement, reporting it to the General Department of Customs (through the Post Clearance Audit Department) to assign the inspection unit.

During a financial year, restricting duplication on inspection subjects, except for the cases where there are clear and specific signs of violations (inspection contents and scope should be different). In case of looking up information on the system, for customs declarants who have been inspected during the year, the unit proposing the inspection shall send a written report to the General Department of Customs (through the Post Clearance Audit Department) to consider, approve and agree to continue the inspection and authorize inspection proposals on the system before deciding to conduct the inspection.

c) Customs officers/teams of customs officers shall make a written proposal for inspection (made according to the form No. 10/2015-KTSTQ), clearly stating expected inspection contents, and number of declarations according to specific signs of violations, and expected revenues (if any) to decide on post-customs clearance inspection.

A written proposal shall, accompanied by dossiers, documents, data, information on signs of violations, information on risk management, approved inspection plan, draft decision on inspection at head offices of customs offices/customs declarants, be reported to leaders at all levels and submitted to competent persons for decision.

A written proposal must have a number and symbol, and must be tracked by the unit through a logbook from the time of issuance until the results of handling the case are available.

Article 6. Approval, signing and promulgation of inspection decisions

1. Approval, signing and promulgation of an inspection decision

1.1. Consideration and approval

Persons competent to sign and issue an inspection decision as specified in Article 144 of Circular 38/2015/TT-BTC shall consider the proposals of customs officers/teams of customs officers on signs of violations, signs of risk, and assigned plans to approve the proposed contents, sign and issue a decision on post-customs clearance inspection at the head offices of customs offices/customs declarants, made according to the form No. 01/2015-KTSTQ (An inspection team/inspection group must have at least 2 people):

a) In the case where the inspection is carried out according to a plan and there are signs of specific violations, or high-risk level, the competent persons shall approve the proposed contents, sign and issue the inspection decision.

b) In the case where signs of violations or risks are unclear or the competent persons disagree with the proposed contents, the competent persons shall clearly state their opinions and direct further jobs to more clearly identify the inspection subjects.

c) Before deciding to inspect at the head offices of customs declarants, if information at the customs offices is not complete and clear, and it is necessary to collect information at the head offices of customs declarants to ensure effective inspection, the person competent to decide on inspection may consider and issue a notice to collect information at the head offices of customs declarants, specifically as follows:

c.1) Information collection at the head offices of customs declarants applies to one of the following cases:

- Projects, corporations, controlling companies, companies, customs declarants have a large investment scale, large import-export turnover, large amount of tax payable, or have multiple branches and departments that export, import and manage and use goods after import.

- Customs declarants have a large number of export and import declarations; export and import many different products; export and import at many different customs departments; export or import through a consignment unit, or where information about the goods owner is incomplete.

- In the case where the inspection is carried out under the direction of superiors or according to an approved plan, but dossiers at the customs offices and the information sources on the system are not clear or complete.

c.2) Competence to sign a notice of information collection: The Director General of Customs, the Director of the Post Clearance Audit Department, directors of provincial-level customs departments, heads of post clearance audit branches (in case of authorization) are competent to sign the notice (made according to the form No. 02/2015-KTSTQ) requesting customs declarants to coordinate in providing documents and information (ensuring the principle that the persons competent to decide on inspection for a group of subjects shall be the persons competent to sign the notice of information collection at the head offices of such subjects).

A notice must clearly state the following contents:

- Information collection duration: Information collection at the head offices of customs declarants shall be conducted within a period of no more than 03 working days.

- Scope of information collection. Specific information, dossiers, documents, and data to be supported and provided to customs offices.

- An information collection team shall include at least 2 officers and no more than 3 officers.

c.3) Report on information collection results:

After ending the information collection, within 05 (five) working days from the expiration date of information collection at the head offices of customs officers/teams of customs officers:

- Making a report on the results of the information collection and processing (made according to the Form No. 14/2015-KTSTQ provided in Appendix II to this Process) and submitting it to the person who has signed the notice of information collection; A report must clearly state the results of collected information, analysis, assessment, and comments on the collected information, accompanied by collected dossiers and data. At the same time, making a written proposal for inspection, accompanied by a draft inspection decision, and submitting it to the person who has signed the notice of information collection.

The person who has signed the notice of information collection shall review and direct the assessment of information collection results, and issue an inspection decision within 10 (ten) working days from the expiration date of information collection at the head offices of customs declarants.

1.2. Issuance of an inspection decision:

An inspection must have a number and symbol, and must be tracked by the unit through a logbook from the time of issuance until the results of handling the case are available.

2. In the case where a customs declarant receives an inspection decision but has a written request to postpone the inspection time or amend or supplement contents of the inspection decision, the head of inspection team/inspection group shall consider the reasons hereof, and report to the person who has issued the inspection decision for consideration and decision:

- In case of acceptance, the person who has issued the inspection decision shall sign and issue a decision on amending and supplementing the inspection decision.

- In case of refusal, the person who has issued the inspection decision shall notify the customs declarant to comply with the inspection decision on time.

3. Written inspection notices (if any).

In case of inspection at the head office of a customs declarant, for complicated situations, if deemed necessary to ensure effective inspection in accordance with regulations, and to facilitate the customs declarant, the person who has issued the inspection decision shall send the customs declarant a notice, made according to the Form No. 13/2015-KTSTQ (provided in Appendix II to this Process), of to-be-prepared jobs (preparing the customs dossier, accounting book and relevant documents; appointing the competent person's representative to work with the inspection team to serve the inspection; and providing contact address and phone number in case of problems arising with respect to the inspection (if necessary).

Section 3. PERFORMANCE OF INSPECTION

Article 7. Preparation of conditions to perform post-customs clearance inspection at head offices of customs declarants

Based on the signed inspection decision, the head of inspection team shall hold the inspection team's meeting to assign preparation jobs and make a detailed inspection plan (scope of inspection; inspection contents; inspection time; to-be-prepared jobs; assignment of tasks to the inspection team's members; contingencies and expected responses; logistics plans, etc.) to organize and carry out the inspection.

Article 8. Announcement of inspection decisions at head offices of customs declarants

1. The person in charge of announcing a decision: The head of inspection team shall announce the inspection decision at the first working session/working day at the customs declarant's head office, except for the case where the person issuing the inspection decision/head of the inspecting unit directly announces.

2. Announcement contents of a decision:

a) Announcing the inspection decision's contents, clearly stating the responsibilities and powers of the head and members of the inspection team, and the rights and obligations of the customs declarant in accordance with the law provisions;

b) Requesting the customs declarant to re-examine the inspection decision's contents before receiving the inspection decision;

c) Stating the jobs to be performed by the customs declarant; and accounting book, documents, and electronic data, etc. to be provided by the customs declarant;

d) Requesting the authorized representative of the customs declarant to provide the inspection team with a list of relevant members/persons on behalf of the customs declarant assigned to work with the team during the inspection process, provide dossiers and documents as requested, directly work with the team, explain the inspection contents and sign inspection minutes. The persons assigned to work with the inspection team must have the appropriate competence, responsibilities and tasks, and must manage, be in charge of or master the jobs within the scope and contents of inspection requested by the customs office.

e) Giving the original inspection decision to the authorized representative of the customs declarant (if the inspection decision has only been sent to the customs declarant by FAX).

3. Minutes of announcing an inspection decision.

The announcement of an inspection decision shall be made into a minute of announcing the inspection decision, made according to the Form No. 09/2015-KTSTQ, at the first working session/working day at the customs declarant's head office.

Both the person announcing the inspection decision and the authorized representative of the customs declarant shall sign the minute of announcing the inspection decision (the customs declarant also stamps such minute).

4. In the case where the customs declarant does not comply with the inspection decision:

- The person announcing the inspection decision shall make a minute of administrative violations and impose sanctions or report to the person competent to impose sanctions in accordance with the law provisions.

- The person announcing the inspection decision shall report to the competent person to consider and decide on tax handling in case of sufficient grounds.

- Making a written referral of operations to propose the competent person for signing and sending to the risk management unit. The risk management unit shall handle customs declarants who do not comply with the law provisions on the assessment system, and take customs inspection measures to subsequent export and import shipments of these customs declarants.

Article 9. Conducting inspection

1. At head offices of customs offices

An inspection team at the head office of a customs branch or post clearance audit branch under an inspection decision at the head office of customs office shall conduct the inspection as follows:

a) The maximum inspection period is five (05) working days, according to the inspection decision.

b) During the inspection process, the inspection team shall work with the legal representative or authorized representative (hereinafter referred to as the authorized representative) of the customs declarant on the inspection contents and suspicious signs, and request the customs declarant to explain, clarify and provide proving documents.

If the customs declarant has an explanation on issues related to the inspection contents, the explanation must be made in writing, dossiers and documents (signed and stamped by an authorized representative of the enterprise), and accompanied by electronic data (if any) to prove the explanation contents.

c) Immediately after each working content or after each working session or after the end of the inspection period, the inspection team and the authorized representative of the customs declarant shall sign an inspection minute to record inspected contents, made according to the Form No. 08/2015-KTSTQ, accompanied by dossiers and explanatory documents provided by the customs declarant.

The recording of minutes may be in the form of questions and answers, or in the form of recording the results of exchanges and explanations of the customs declarant on each issue, or other forms but must ensure a complete, honest and accurate recording of inspection contents and scope as a basis for processing inspection results.

2. At head offices of customs declarants

An inspection team under an inspection decision at the head office of a customs declarant shall conduct the inspection as follows:

a) The inspection period shall comply with the inspection decision but must not exceed ten (10) working days.

b) The inspection, making and signing of minutes, and necessary documents to be provided and presented by the customs declarant shall comply the inspection plan and the inspection team head's direction and administration.

b1) Inspection minutes (between an inspection team member/group of inspection team members and the customs declarant's representative/authorized representative):

- A member/group of members assigned by the inspection team head to be in charge of performing inspection of each group of tasks/contents shall make inspection minutes (made according to the Form No. 08/2015-KTSTQ) to record inspection contents and results with representatives assigned by the customs declarant/authorized representatives of the customs declarant (inspection team members request those who have worked to explain and clarify the contents and scope of inspection, present, photocopy and provide relevant accompanied dossiers and documents, and sign the inspection minutes).

- Participants signing the minutes shall be decided by the head of inspection team.

b2) Inspection minutes (between the head of inspection team/the inspection team and the authorized representative of the customs declarant):

- At the end of each content in the inspection process, during the implementation of the inspection decision, the head of inspection team and the authorized representative of the customs declarant shall review and sign an inspection minute (the customs declarant shall stamp it for confirmation) to record the performed jobs (by each day or accumulated over multiple days according to each content or general inspection results), and conclude the inspected contents, requirements and proposals of each party (if any).

- A minute may record an overview or summarize the job title, performance results, and refer to inspection minutes for each content of the member/group of members and verification documents; or write down details of jobs if not referenced. Issues that have been concluded need to be recorded clearly and specifically to avoid different explanations when recorded in the draft inspection conclusion.

- If detecting violations, specifically describing the behavior in this minute (not making a minute of violations immediately if they are not clear, accurate, or firmly grounded, except for the cases where a minute must be made immediately to issue a decision to take preventive measures in accordance with the law provisions or the basis is complete and accurate).

- Inspection minutes shall be completed within the time of implementing the inspection decision. In complicated cases, if additional documents are required or if the customs declarant must make explanations or in some other special cases, within a maximum of 05 working days from the date of completing the inspection, inspection minutes must be completed. Participants signing the inspection minutes shall be decided by the head of inspection team.

c) For any new issues arising during the implementation of the inspection decision that need to be verified, the head of inspection team shall carry out the verification, or report to the agency competent to sign and implement the inspection decision for assigning other persons to carry out the verification at the request of the head of inspection team.

d) During the implementation of the inspection decision, on days when the inspection team is not present at the customs declarant's head office for inspection, the head of inspection team must report to the person competent to issue the inspection decision and notify the customs declarant in writing.

Article 10. Reporting, proposals, and processing of inspection results

1. After the end of the inspection period (or during the implementation of the inspection decision for complicated cases that are beyond the competence of the inspection team/inspection group), the head of post-customs clearance inspection team/inspection group must report to the person competent to sign the notice of inspection results/inspection conclusions on all contents, inspection results, agreed and disagreed issues; law violations by customs declarants; errors of state management agencies; inadequacies and limitations of policies, laws, management measures (if any) and complex issues beyond the competence for processing, and proposed solutions to each issue.

2. Within a maximum of 03 (three) working days from the date of expiration of the inspection period, the inspection team/inspection group shall make a report and proposal for processing the inspection results according to the cases specified in Clause 4, Article 142 and Clause 4, Article 143 of Circular No. 38/2015/TT-BTC. The person authorized to sign the notice of inspection results/inspection conclusions shall direct the processing of jobs related to the inspection results in accordance with regulations.

Article 11. Notice of test results/test conclusions

Based on a report of inspection results, the competent person shall consider and sign a notice of inspection results/inspection conclusions, and direct a number of specific tasks:

1. Reviewing similar violations that have just been examined before signing the notice of inspection results in case of inspection at a customs branch's head office.

At the end of the inspection at the customs branch's head office, the inspection group/assigned officers shall review similar violations for the customs dossiers that have been cleared from customs procedures and inspected at customs branch's head office within 05 years from the date of registration of customs declaration. In the case where the customs declarant has committed a similar violation, proposing the head of the customs branch to request the customs declarant to make additional declarations in the notice of inspection results (for violations beyond a period of 60 days) within 5 days from the date of signing the notice of inspection results.

The head of the customs branch shall direct the processing of jobs related to the inspection, consider tax assessment (for the scope of inspection), and handle in accordance with the law provisions on tax and sanctioning of administrative violations.

2. Notice of inspection results

- An inspection team shall propose a draft notice of inspection results under the direction of the director of provincial-level customs department/head of custom branch;

- Based on the draft contents, inspection results and explanations of the customs declarant, the head of custom branch/director of provincial-level customs department shall consider signing and issuing a notice of inspection results, made according to the Form No. 06/2015-KTSTQ, within 05 working days from the date of completion of the inspection.

- In the cases where the customs declarant does not comply with the inspection decision or does not provide enough documents as required in accordance with Point c, Clause 4, Article 142 of Circular 38/2015/TT-BTC, the director of provincial-level customs department/head of custom branch shall sign a notice of inspection results, clearly stating: non-compliance of the customs declarant, handling by the customs office according to regulations on the basis of current dossiers, and application of inspection measures to subsequent shipments of the customs declarant.

- For the case where the customs branch has carried out the inspection at the customs office, customs officers/teams of customs officers shall propose the head of the customs branch to:

+ Include the content "the customs declarant is required to make proper declarations for subsequent similar imported shipments, etc." in the notice of inspection results.

+ Refer information to the customs clearance department at the customs branch to guide the customs declarant to make declarations in accordance with regulations.

+ Refer information to the post clearance audit branch, using a written referral of operations accompanied by duplicate dossiers (in the case where the customs declarant continues to make improper declarations for subsequent similar imported shipments).

3. Inspection conclusions

The order for issuing the inspection conclusion is specified as follows:

3.1. Preparation of a draft inspection conclusion: At the end of the inspection, the person competent to conclude the inspection shall direct the inspection team to prepare a draft inspection conclusion at the customs declarant's head office:

a) Each member of the inspection team shall be responsible for the assigned inspection contents; prepare a summary report on inspection results, and propose a plan to process the inspection results according to the scope of assigned jobs and at the request of the head of the inspection team.

b) Based on the inspection decision, reports of each member, inspection minutes, collected dossiers and documents, and relevant law provisions, the inspection team shall agree on the inspection team's report and make a draft inspection conclusion (each member must clearly sign his/her full name on the last page and initial on each page of the draft, and this copy shall be kept on file) before reporting the person competent to conclude the inspection for approving the draft inspection conclusion.

In the case where any member of the inspection team disagrees, the member shall still sign the draft conclusion, clearly state his/her opinions and specific reasons hereof and have a further report clarifying the content as directed by the head of the inspection team or the person competent to conclude the inspection.

The head of the inspection team is competent to decide on the draft's contents and submit it to the person competent to conclude the inspection (in case of other opinions, submitting a copy containing the member's other opinions).

c) In the case where the person competent to conclude the inspection disagrees with the draft inspection conclusion's contents, the inspection team shall continue to have a further report clarifying the contents as directed by the competent person or have the right to reserve opinions. The person competent to conclude the inspection has the right to decide on the final draft contents, approve and send it to the customs declarant according to regulations.

d) Within 05 (five) working days from the date of completion of the inspection at the customs declarant's head office, the person competent to conclude the inspection must complete a draft conclusion of the post-customs clearance inspection at the customs declarant's head office, made according to the Form No. 05/2015-KTSTQ, check all draft pages, initial (confirming approval) and send to the customs declarant 01 photocopy in one of the following forms:

- Sending via fax/email: Requesting the customs declarant to confirm by fax/email the receipt of the draft conclusion.

- Sending by official dispatch by post: sending by registered mail with return and keeping the postal organization's receipt regarding time of sending and receipt in the dossier as evidence of complaint settlement (if any).

- Providing directly to the customs declarant: Requesting the customs declarant's representative to confirm that he/she has received 1 copy, and sign in the lower left corner of the first page of the draft conclusion, clearly stating his/her full name and title (appending the customs declarant's seal, if any). In the case where the customs declarant requests an immediate explanation, the person competent to conclude the inspection shall work with the customs declarant on the explanation contents and record it in a working minute after handing over the draft conclusion.

dd) The draft inspection conclusion (accompanied by reports and proposals for the inspection results of inspection team members (if any) shall be kept in the inspection dossier to determine the responsibilities of each member and the head of the inspection team.

3.2. Explanations of the customs declarant:

Within 05 (five) working days from the time limit for sending the draft inspection conclusion, the customs declarant shall explain and give opinions on the draft inspection conclusion (in writing or directly working with the person issuing the inspection decision related to the explanations and working contents recorded in the working minute, made according to the Form No. 12/2015-KTSTQ) as specified at Item d.2, Point d, Clause 4, Article 143 of Circular 38/2015/TT-BTC.

At the end of the above time limit, if the customs declarant has no comments, it shall be considered that the customs declarant has agreed with the draft conclusion.

3.3. Issuance of the inspection conclusion:

a) Within 05 working days from the expiry date of the customs declarant's explanations, the person competent to conclude the inspection shall:

- Review the customs declarant's written explanation or/and review the results of working with the customs declarant's authorized representative in the case where there are still issues that need clarification to consider signing and issuing an inspection conclusion.

- In the case where the draft conclusion still has issues that need clarification, continue directing clarification.

- Sign and issue the "conclusion of post-customs clearance inspection at the customs declarant's head office", made according to the Form No. 05/2015-KTSTQ. The inspection conclusion shall be stamped or initialed on each page.

b) In the case where the inspection conclusion requires professional opinions from a competent agency, the time limit for signing and issuing the conclusion is 15 days from the date of receiving written opinions from the competent specialized agency. After the period of 30 days, if the specialized agency has no response, the competent person shall conclude the inspection and process the inspection results based on the inspection results and existing dossiers.

3.4. Sending the conclusion to the customs declarant:

a) The person who has signed the inspection conclusion shall send the customs declarant 01 copy of the inspection conclusion and 01 copy for archive.

b) In the case where the inspection unit's head office is far from the customs declarant's head office, the person who has signed the inspection conclusion may immediately FAX it to the customs declarant, and the original copy may be sent later by post. When sending by post, the inspection conclusion must be sent by registered mail with return, and the postal organization's receipt regarding time of sending and receipt must be kept in the dossier as evidence of complaint settlement (if any).

c) In case of direct delivery to the customs declarant, the customs declarant's representative shall confirm that he/she has received 1 copy, and sign in the lower left corner of the first page of the conclusion, clearly stating his/her full name and title (appending the customs declarant's seal, if any).

4. Review and assessment of test results

After each inspection, the head of the unit and the person who has issued the inspection decision shall direct the inspection team/inspection group to:

- Review, assess and draw lessons from the advantages and disadvantages of the inspection from preparation until the end of processing inspection results to improve professional capacity;

- Disseminate lessons learned to make subsequent inspections more effective, replicate successes, and limit similar errors;

- Propose and recommend amendments to legal policies and management measures (if any).

- Review similar violations after the notice of inspection results/inspection conclusion is available.

Section 4. PROCESSING OF JOBS RELATED TO INSPECTION RESULTS

Article 12. Decisions on tax assessment

1. Tax assessment shall be carried out in accordance with the Law on Tax Administration, the Law on Customs, guiding documents and relevant law provisions.

2. For the cases where, after inspection, violations are discovered and require large tax assessments, before issuing the official tax assessment decision, the person competent to sign the decision on tax assessment may consider sending the customs declarant a written notice (made according to the Form No. 17/2015-KTSTQ provided in Appendix II to this Process) of expected tax amount so that the customs declarant has time to prepare the tax payment in accordance with regulations.

3. In the case where the customs declarant does not pay the assessed tax amount, forcible measures shall be applied in accordance with the law provisions.

Article 13. Sanctioning of administrative violations

Sanctioning of administrative violations in post-customs clearance inspection shall be carried out in accordance with the Law on Sanctioning of Administrative Violations and relevant guiding documents.

Article 14. Complaint settlement

1. Complaint settlement shall be carried out in accordance with the law on complaints; documents and procedures guiding the implementation of complaint settlement by the Ministry of Finance and the General Department of Customs.

In post-customs clearance inspection, to ensure the principle of objectivity in resolving complaints, the person competent to resolve complaints shall assign customs officers/teams of customs officers/departments (independent of the inspection team/inspection group) to consult in resolving complaints.

2. Responsibilities for consulting in resolving complaints:

a) Customs officers/teams of customs officers/departments in charge of consulting complaint settlement shall perform all jobs related to complaints and propose to resolve complaints according to the complaint settlement process. They shall be responsible for the contents, procedures, order for complaint settlement and confidentiality of information related to the case.

b) The inspection team/inspection group shall provide information and documents related to the scope and contents of complaints, or provide opinions related to the contents of complaints at the request of the person competent to resolve complaints.

Article 15. Participation in resolving administrative proceedings

Participation in administrative proceedings at courts in post-customs clearance inspection activities shall be carried out in accordance with the Law on Administrative Procedures and relevant guiding documents.

Section 5. MONITORING, REPORTING, FEEDBACK, UPDATING OF INFORMATION, AND RETENTION OF DOSSIERS

Article 16. Monitoring of additional declarations and transfer of dossiers and inspection forms

1. Monitoring of additional declarations beyond the scope of inspection specified in Clause 1, Article 11 of this Process.

a) In the notice of inspection results, heads of customs branches shall request customs declarants to make additional declarations. Additional declarations shall be made at customs branches where the declarations are registered in accordance with Article 20 of Circular No. 38/2015/TT-BTC and general instructions of the General Department of Customs.

b) Past the time limit for making additional declarations, if customs declarants do not make additional declarations or tax payment, heads of customs branches shall prepare a written referral of operations accompanied by all relevant dossiers, and send it to heads of post clearance audit branches for review and report to the director of provincial-level customs department for decision on inspection.

2. Transfer of dossiers.

2.1. With regard to a customs branch:

The head of the customs branch shall prepare a written referral of operations, clearly stating the basis for transfer, signs of violations in code, price, etc., contents proposed for inspection, accompanied by all relevant dossiers, and send it to the head of post clearance audit branch, made according to the Form No. 15/2015-KTSTQ (provided in Appendix II to this Process), specifically as follows:

a) In case of failure to comply with the inspection decision, or failure to provide sufficient dossiers and documents, etc. as specified in Clause 4, Article 142 of Circular No. 38/2015/TT-BTC: within 15 days from the date of inspection stated in the decision on inspection at the customs office's head office.

b) In case of large quantity of goods, complex types, etc., as specified at Point C.3, Clause 1.1.1, Article 5 of this Process: within 15 days from the date of identifying the inspection subjects (accompanied by a comprehensive list of cases showing signs of violations).

c) In the case where after reviewing similar violations after the inspection, the inspection is not performed (clearly state the reasons): within 15 days from the date of the notice of inspection results (accompanied by a comprehensive list of cases showing signs of similar violations).

d) In the case where the customs declarant does not make additional declarations as specified at Point b, Clause 1 of this Article: Within 15 days from the end of the time limit for making additional declarations. The written referral of operations shall clearly state both the contents that have been additionally declared and the contents that have not been additionally declared.

e) In the case where the customs declarant has consulted but disagrees with the results of the customs office as specified at Point g2, Clause 3, Article 25 of Circular 38/2015/TT-BTC.

f) Some notes:

- The case of transfer under Points a2, b2, Clause 2, Article 25 of Circular 38/2015/TT-BTC is the case of internal transfer from the customs clearance department to the post-customs clearance department of the customs branch (using a written referral of operations).

- For customs departments that do not have post clearance audit branches, the customs branches shall transfer dossiers to post clearance audit branches (managing the localities within the customs departments) under the Post Clearance Audit Department.

2.2. With regard to a post clearance audit branch:

When receiving a written referral of operations and dossiers transferred by the customs branch:

a) The head of post clearance audit branch shall be responsible for assigning and directing the assessment of subjects transferred by the customs branch in accordance with Article 4 of this Process.

After obtaining the results of analysis and assessment of inspection subjects, the head of the post clearance audit branch shall select the inspection subjects in accordance with Article 5 of this Process.

b) On a monthly basis, the head of the post clearance audit branch shall report to the director of provincial-level customs department to approve the list of customs declarants to continue analyzing, monitoring or retaining dossiers in cases of unclear identification of violation signs.

c) The head of post clearance audit branch shall report to the director of provincial-level customs department to decide on inspection in accordance with regulations for selected subjects as specified at Point a, within a specific period as follows:

c.1) In the cases specified at Point a, Clause 2.1 of this Article: deciding to inspect at the customs declarant's head office within a period of no more than 30 days from the date of receiving the written referral of operations (but no more than 45 days from the date of inspection recorded on the decision on inspection at the customs office's head office).

c.2) In the cases specified at Point b, Clause 2.1 of this Article: deciding to inspect at the customs declarant's head office within a period of no more than 30 days from the date of receiving the written referral of operations.

c.3) In the cases specified at Points c, d, e, Clause 2.1 of this Article: deciding to inspect at the head office of the customs office or the customs declarant within a period of no more than 30 days from the date of receiving the written referral of operations.

3. In case of changing the form of inspection at the post clearance audit branch's head office to inspection at the customs declarant's head office as specified in Clause 4, Article 142 of Circular No. 38/2015/TT-BTC: deciding to inspect within a period of 45 days from the date of inspection recorded on the decision on inspection at the customs office's head office.

4. The customs branch and post clearance audit branch must open a logbook to monitor the transfer and receipt of dossiers, and update the processing results related to the case (retain the written referral of operations together with a copy of the branch's dossier).

5. In the case where the customs declarant’s head office that have been registered for a tax code outside the management area, directors of provincial-level customs departments shall report to the General Department of Customs (through the Post Clearance Audit Department) to assign implementation units.

a) The Post Clearance Audit Department shall be responsible for proposing the General Department of Customs to assign an inspecting unit (based on the coordination principle to avoid duplication specified in Clause 1, Article 19 of this Process) within a period of no more than 05 working days from the date of receiving the document from a provincial-level customs department.

b) The Director General of Customs shall be responsible for directing and assigning an inspecting unit within a period of no more than 05 working days from the date of receiving the proposal from the Post Clearance Audit Department.

Article 17. Reporting and feedback on inspection results in the post-customs clearance inspection system

Reporting shall be carried out in accordance with the regulations below. In the case where the General Department of Customs completes the software to support post-customs clearance inspection, the reporting shall be carried out through the software system. This reporting system serves as an information response channel for the nationwide post-customs clearance inspection system.

1. Reporting form.

Using the Form No. 19/2015-KTSTQ and the Form No. 20/2015-KTSTQ, including sufficient information and data (including debt collection situation), and data updated from January 1 every year up to the time of reporting.

2. Time of closing reporting data.

From the first day until the last day of the month (for monthly reports) or until December 31 of every year (for annual reports). The time limit for submitting reports to the Post Clearance Audit Department: before 2:00 p.m. on the 5^th of the following month (for monthly reports) and January 5^th of the following year (for annual reports).

3. Regulations on report submission.

A report shall be made and submitted in a soft file via email [email protected] and must meet the following requirements:

- Sent via email from the official addresses registered by the customs branch with the post clearance audit branch, and registered by the post clearance audit branch with the Post Clearance Audit Department.

- The reporting agency shall notify the email addresses used to send reports in case of any change.

4. Responsibilities of units related to reporting and feedback.

4.1. Reporting contents and feedbacks from units

a) With regard to a customs branch

- Reporting to the post clearance audit branch on inspection cases that have committed violations, or have undergone tax assessment, or require additional declaration (whether fully declared or not), or have committed violations similar to the inspected cases (the customs branch shall inspect or transfer information to the post clearance audit branch for inspection and direction).

- Based on reported data and feedbacks, reviewing cases at branches with similar violations to conduct review, inspection or reporting as directed.

b) With regard to a post clearance audit branch

- Reviewing the violations that have undergone inspection and tax assessment within the scope of the provincial-level customs department, or transferring reporting information to request the heads of customs branches to direct the post-customs clearance inspection departments at the customs branches to review signs of similar violations to perform inspection and report results to post clearance audit branch.

- Consolidating the results (that they have reviewed or directed to review) in accordance with Point a of this Clause to advise and report to the director of provincial-level customs department for direction and inspection within the scope of management.

c) With regard to the Post Clearance Audit Department

- Consolidating signs of violations that the Post Clearance Audit Department have inspected and performed tax assessment.

- Consolidating the results (that they have reviewed or directed to review) in accordance with Points a and b of this Clause nationwide to directly inspect or advise and report to the General Department of Customs to direct and assign provincial-level customs departments for uniform inspection.

4.2. Responsibilities of units sending reports and feedbacks:

a) Reporting contents in a sufficient, accurate, honest and objective manner; Reporting according to the prescribed forms and being responsible before the law for the reported contents.

b) Submitting reports on time.

4.3. Responsibilities of units receiving reports and feedbacks:

a) Consolidating reports in a sufficient and honest manner.

b) Comparing the contents of reports accompanied by all relevant documents to determine whether the reports are complete. In the cases where the reports are incomplete, urging units for sufficient submission.

c) The reporting consolidation department of units shall submit reports and related contents to responsible departments in the case where the reporting contents are related to jobs that requires extensive review steps according to the prescribed process. The implementation of jobs must ensure two-way synchronization from lower levels to higher levels and vice versa: after receiving feedbacks on inspection results from the customs branch to the post clearance audit branch to the Post Clearance Audit Department, the results shall be updated and responded.

Article 18. Updating of information and retention of dossiers

1. Updating information on the system

Competent persons shall be responsible for directing and organizing the implementation, and considering issuing administrative decisions related to inspection results, ensuring a quick, timely, accurate basis and in accordance with the law provisions, and directing timely updates on relevant systems.

- In the case where a customs declarant commits a violation of the law which is serious enough to be examined for penal liability, the competent customs office shall handle it in accordance with the law provisions on criminal, criminal proceedings or transfer to competent authorities to handle in accordance with regulations.

- In the case where the customs declarant does not comply with the law or commits a violation subject to tax assessment and sanctioning, updating information on the system to take appropriate management measures at the customs clearance stage;

- In the case where the customs declarant complies with the law and does not commit any violation, updating information on the system to create favorable conditions at the customs clearance stage;

Updating information related to post-customs clearance inspection activities shall be carried out in accordance with general regulations of the General Department of Customs and some specific regulations as follows:

All stages throughout the post-customs clearance inspection process from information collection and proposal for inspection to the end of the post-customs clearance inspection and assessment must be updated in the systems. Officers or units assigned to update information must be responsible for consequences if the information is not updated in accordance with regulations.

1.1. Updating at the stage of information collection and processing

Briefly updating the information collection and processing results according to the criteria set in the information system for post-customs clearance inspection (STQ), and attaching the following documents: written proposal for information collection, report on information collection and processing, and data on information collection and processing.

1.2. Updating at the stage of proposal and inspection

When making a written proposal, customs officers/teams of customs officers must immediately update the proposal contents into the STQ system.

Within no more than 01 working day from the date of signing a post-customs clearance inspection decision, customs officers/teams of customs officers shall briefly update the contents of the inspection decision into the information system for post-customs clearance inspection according to the criteria set in the system.

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

The unit head shall be responsible for directing officers to inspect and update:

a) Information collected and assessed during the post-customs clearance inspection process: Information related to the customs declarant (the customs declarant's compliance with the law, legal violations that have been handled, financial situations, and bank accounts, etc.); and information related to inspected items and types; etc.

b) Inspection results: briefly updating the contents of the notice of post-customs clearance inspection results/conclusion of post-customs clearance inspection according to the criteria set in the information system for post-customs clearance inspection within 01 working day from the date of issuance, and attaching a photocopy of the signed conclusion/notice on the system (for replacing the report to the Post Clearance Audit Department for the cases where the director of provincial-level customs department sign or authorize the post clearance audit branch to sign such conclusion/notice; sending 01 copy to the post clearance audit branch in the cases where the customs branch signs the notice of inspection results).

- Decision on sanctioning of administrative violations: Updating the violation management information system (QLVP14) and related systems according to regulations.

- Decision on tax assessment (including data table) shall be updated in the Vietnam Automated Cargo Clearance System, the Centralized Import-Export Tax Accounting Information System (KTTT) and related systems after the decision is issued.

c) For the cases of inspection according to a plan, the inspection team shall report to the person who has issued the inspection decision on the level of legal compliance of the customs declarant based on the scope of inspection. Based on the report of the inspection team, the person who has issued the inspection decision, and the head of the unit performing inspection shall approve the contents of assessing the level of legal compliance of the customs declarant, and assign the unit to update on the database system, give feedback or send a written referral of operations to relevant units. On that basis, the risk management unit shall process the assessment of the customs declarant in the risk management system to provide feedback so that the stages before and during the customs clearance have appropriate channeling measures and forms of inspection.

d) For the cases where the customs declarant is not present to work or does not provide dossiers and documents, the unit performing post-customs clearance inspection shall update information into the database system to promptly respond to information on the system or make a written referral of operations to the risk management unit. The risk management unit shall be responsible for updating the results of the assessment of the customs declarant who does not comply with the law provisions into the risk management system to take inspection measures by the customs office for subsequent customs dossiers and export or import shipments of the customs declarant.

2. Retention of dossiers

2.1. At the end of inspections, dossiers must be retained to serve future management and handling processes.

In addition to the regulations on taking numbers and making numbers related to general clerical and archival work, post-customs clearance inspection dossiers according to the process, including written proposals and reports, etc. within the unit from the stages of collecting information, proposing inspection, performing inspection at the head offices of customs offices or customs declarants, must be numbered in a logbook for centralized and unified monitoring at the level appropriate to the scale of the unit (team - level/division - level/customs branch - level/post clearance audit branch - level/ Post Clearance Audit Department - level) and suitable for each type of document. Officers assigned to retain and monitor the dossiers from the time when the case arises until the end of the inspection and processing of the inspection results must make a list of dossiers, made according to the Form No. 18/2015-KTSTQ (provided in Appendix II to this Process).

2.2. Dossiers must be made and monitored over time as the case progresses from beginning to end for each case.

A complete dossier includes dossiers arising in stages (independent or consecutive), made according to Appendix III issued together with this Process.

a) Dossier of information collection and processing of post-customs clearance inspection;

b) Dossier of post-customs clearance inspection at the customs office’s head office;

c) Dossier of post-customs clearance inspection at the customs declarant's head office;

d) Dossier of issuance of administrative decisions;

dd) Dossier of complaint settlement;

e) Documents for settlement of administrative lawsuits (administrative proceedings).

2.3. A complete dossier, in terms of the time of the case, must include all documents, papers, figures, and data arising from the beginning of the post-clearance inspection case at the customs office’s head office until the case is resolved; To clearly state responsibilities, a complete dossier must include documents, papers, figures, and data that keep all opinions of all levels and relevant parties involved in the case process.

2.4. The place to retain a post-customs clearance inspection dossier (the original) from the time of collecting information to the issuance of administrative decisions related to handling inspection results (as specified at Items a, b, c and d, Point 2.2 of this Article) shall be the unit directly performing the post-clearance inspection (customs branch, or post clearance audit branch, or Post Clearance Audit Department). For a dossier related to the stages of resolving administrative complaints and lawsuits, the assigned unit shall advise the competent person responsible for retaining the dossier.

A post-clearance inspection case involving multiple professional divisions/teams may be transferred from a division/team to another. During the process of handling the case, the dossier may be circulated through multiple professional divisions/teams with different specialized functions (from information collection to inspection, etc. and complaint settlement). Professional divisions/teams assigned to give opinions, if deemed necessary (according to general confidentiality principles), may retain a copy of the case dossier related to the contents of opinions; The professional division/team assigned to handle the jobs must retain the original copy of the case dossier related to the jobs that they have processed. When handing over the original dossier, they shall make a receipt minute, accompanied by a specific list of dossiers.

2.5. Dossier retention mode:

a) A dost-customs clearance inspection dossier shall be retained at the unit directly performing inspection until the end of the complaint or lawsuit period, then the dossier shall be processed in accordance with the regulations and retention regime of the industry and the state.

b) Dossiers of sanctions, complaints and lawsuits shall comply with relevant law provisions.

c) Heads of customs branches, heads of post clearance audit branches, and the Director of the Post Clearance Audit Department shall organize and retain dossiers in a complete, scientific, easy-to-search manner, and fully provide dossiers when requested by superior customs offices.

Chapter III.

ORGANIZATION OF IMPLEMENTATION

Article 19. Responsibilities of all levels in organizing and managing post-customs clearance inspection activities

All levels shall be responsible for organizing and managing post-customs clearance inspection activities in accordance with the law provisions, some detailed points mentioned in the regulations in the above sections and a number of specific regulations as follows:

1. The Director General of Customs shall be responsible for assigning and coordinating to avoid duplicate inspections among provincial-level customs departments according to the principles:

a) The provincial-level customs department detecting signs of violation shall be given priority for inspection;

b) In the case where provincial-level customs departments detect signs of violation at the same time, the provincial-level customs department located in the area where the customs declarant is headquartered shall be given priority for inspection;

c) In the case where provincial-level customs departments detect signs of violation at the same time but they are not located in the area where the customs declarant is headquartered, the provincial-level customs department where the customs declarant has made declarations with large quantities and turnover shall be given priority for inspection.

2. The Director of the Post Clearance Audit Department shall be responsible for consulting with the Director General of Customs in coordination to avoid duplicate inspections specified in Clause 1 of this Article.

3. Directors of provincial-level customs departments shall be responsible for coordinating to avoid duplicate inspections among customs branches, and between customs branches and post clearance audit branches within their areas; and organizing a specialized department to carry out post-customs clearance inspection at customs branches.

4. Heads of post clearance audit branches shall be responsible for advising directors of provincial-level customs departments in coordinating to avoid duplicate inspections specified in Clause 3 of this Article.

5. Heads of customs branches where declarations are registered shall be responsible for managing the professional stages at the branches to avoid duplication of inspection subjects, and arranging specialized officers/departments to carry out post-customs clearance inspection at the branches.

Article 20. Organization of implementation

1. The Director of the Post Clearance Audit Department and directors of provincial-level customs departments shall, based on the instructions in this Process, guide customs branches and post clearance audit branches to perform in a unified manner.

2. Customs offices and customs officers, when performing post-customs clearance inspection functions and tasks, shall follow the instructions in this Process./.