Công văn 755/TCHQ-GSQL 2020 xác định xuất xứ chống gian lận bất hợp pháp thủ tục hải quan

• Số hiệu: 755/TCHQ-GSQL
• Loại văn bản: Công văn
• Nơi ban hành: Tổng cục Hải quan
• Người ký: Mai Xuân Thành
• Ngày ban hành: 11/02/2020

THE MINISTRY OF FINANCE THE GENERAL DEPARTMENT OF CUSTOMS --------	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ------------
	Hanoi, February 11, 2020

To: Customs Departments of provinces and cities.

...

...

...

1. On declaration in goods description box on import and export declarations:

Through the inspection results,  the customs declarant has not specifically, clearly and completely declared criteria such as goods name, brand name, quality specifications, technical parameters, composition, model, code, features and utilities of goods in the goods description box on a number of import and export declarations as prescribed in Appendix II issued together with Circular No. 38/2015/TT-BTC (amended in Circular No. 39/2018/TT-BTC) and the guidelines in Official Dispatch No. 5189/TCHQ-GSQL .

...

...

...

Request Customs Departments of provinces and cities to direct affiliated sub-departments of customs to inspect and instruct declarants to provide detailed, clear, and sufficient information in the description box according to Appendix II of Circular No. 38/2015/TT-BTC (amended in Circular No. 39/2018/TT-BTC) and relevant regulations and guidelines; prevent further rudimentary and/or insufficient declarations made by the customs declarants in import and export declarations causing difficulties  in inspecting, supervising, controlling, detecting and preventing violations.

2. On record of physical inspection results on physical inspection result sheet:

...

...

...

Customs Departments of provinces and cities are hereby requested to direct affiliated sub-departments of customs to:

a) inspect, review and request customs officials upon recording results of physical inspection on physical inspection result sheets to state in detail names and quantity of goods that are inspected; methods of labeling and specifying origins on goods and packages (e.g. determining whether goods have labels or not, if any, how are the labels presented, whether the labels are shown on the packaging, the goods or only the packaging, etc. and how is goods origin presented), instead of generally whether or not the physical inspection results match the declarations provided by the declarants.

...

...

...

3. On acts of fraudulence, falsification of origin and improper labeling:

Apart from acts of fraudulence, falsification of origin, improper labeling and illegal transshipment stated in Official Dispatch No. 5189/TCHQ-GSQL , following violations are detected via inspection:

...

...

...

Inspection results show that some enterprises perform import declaration at a Sub-department of Customs and perform export declaration at a different Sub-department of Customs in order to import without manufacturing, import without satisfying origin criteria or import completed products and specify Vietnamese origin on customs declaration forms, packaging or products upon export without being discovered.

3.2. Mixing import goods with goods manufactured domestically for export and specifying Vietnamese origin on customs declaration forms, packaging and goods:

...

...

...

For example: An enterprise importing screwdriver bits from Taiwan and drill bits from China buys screwdriver bits and drill chucks from another enterprise in Vietnam and packs to create complete sets of products with similar HS code for import and export (e.g. the HS code of imported and exported goods is 820790), specify “Made in Vietnam”. Drill bits and drive guide made in China” on the packaging.

3.3. Exporting import goods that are only processed, manufactured and assembled in a simple manner and not satisfying origin criteria as per the law:

...

...

...

3.4. Importing or exporting goods with identical HS codes for import and export, importing materials/semi-finished products for the production of export goods and importing goods of the same kind with export goods or importing materials for manufacturing of interior furniture (pressed planks, rock surfaces, wash basins, etc.) in addition to exporting apparel made from imported materials.

3.5. Importing goods from foreign countries specifying brand name, origin or labels on the packaging, import goods and instruction written in Vietnamese:

...

...

...

Example 2: Imported goods are toys with Chinese origin, quantity, weight and size of the products are presented on the cardboard containers without the name, manufacturer and origin.

3.6. On signs of suspicion of fraud, fraudulent origin or improper labeling:

...

...

...

While processing customs procedures for import goods of the Company, the Sub-Department of Customs of Huu Nghi border gate has issued the decision to impose administrative penalties on Hung Resource Limited Liability Company for counterfeiting trademark (1) “Importing goods with counterfeit trademark” with respect to round hair ties stamped with the word “SCUNCI” and round hair ties in containers (containers are sheets of cardboard sized at 6.7cm x 11.3 cm with brand name SCUNCI and the phrase “MADE IN VIETNAM” printed on the surface; (2) “Importing labels and packages with counterfeit trademark” with respect to the cardboard sheets sized at 6.7 x 11.3cm, with brand name SCUNCI and the phrase “MADE IN VIETNAM” printed. (3) Failure to adequately provide names, codes, tax rates and value of import goods leading to the deficit of tax amount to be paid which is discovered by customs authorities during the customs procedures.

Thus, the company is suspected to import complete units and import materials being rubber bands for production of export rubber bands that fail to meet origin criteria as prescribed in Decree No. 31/2018/ND-CP and Circular No. 05/2018/TT-BCT .

...

...

...

a) Bac Ninh Province's Customs Department shall instruct Bac Giang Sub-department of Customs to inspect and identify the origin of company's exports and take actions against violations as per the law (if any). If the case is complicated and needs to be investigated and clarified, the case shall be transferred to the Anti-Smuggling and Investigation Department or competent authority for investigation, verification and identification of violations as prescribed. Cooperate with Customs Department of Lang Son Province in exchanging information or clarifying suspicious acts.

b/ The Customs Department of Lang Son Province shall direct the Sub-Department of Customs of Huu Nghi border gate to closely inspect and control customs procedures for importing goods of this Company. If necessary, inform the Customs Department of Bac Ninh Province about violations of the Company for adoption of appropriate inspection and control measures.

...

...

...

4. On annulment of declarations, revised declaration and transportation for preservation with respect to export and import declarations:

4.1. Annulment of customs declaration:

...

...

...

4.2. Revised declaration:

According to the system:

...

...

...

- Some declaration forms have been modified, supplemented and sent via the system by enterprises but are not yet inspected and approved by customs officials.

Requesting the customs agencies to inspect and handle as prescribed and respond to the enterprises.

...

...

...

- Imported goods in some customs declarations subject to state quality inspection are transported by customs officials for preservation at the request of customs declarants; according to the system, some enterprises performing import declaration have applied for transportation of goods to preservation location under the provisions of Article 32 of the Circular No. 38/2015/TT-BTC (amended and supplemented by the Circular No. 39/2018/TT-BTC)while other enterprises have not applied for transportation to preservation location.

- According to the system, status of some import declarations is displayed with “đưa hàng về bảo quản” (goods transported for preservation). However, some goods are designated for analysis and classification for determination of HS codes and put into preservation pending quality inspection results, enterprises have submitted quality inspection results and been certified by customs officers but status of the declarations have not yet been  set to “giải phóng hàng” (clearance).

...

...

...

5. Requesting Customs Departments of provinces and cities to direct affiliated Sub-Departments of Customs to:

5.1. Continue to drastically implement instructions given in the Official Dispatch No. 5189/TCHQ-GSQL , Plan No. 441/KH-TCHQ and Directive No. 7988/CT-TCHQ dated December 25, 2019 of the General Department of Customs. Review and identify importing and exporting enterprises that earn irregular import and export turnover and transaction to apply inspection, investigation and verification measures; pay special attention to the goods imported from China, Taiwan, Korea, etc., and exported to the US, EU, Canada, etc.

...

...

...

5.3. Conduct intensified inspections on manufacturing and business operations of enterprises within their jurisdictions in order to identify enterprises  engaging in processing, assembling and manufacturing of goods that meet origin criteria in accordance with regulations and law; focus on adopting inspection, investigation and verification measures on enterprises that import components or groups of components from China, Taiwan and Hong Kong regarding simple manufacturing, assembling and processing operations then export to the US, EU or Canada, etc, and failure to meet origin criteria as prescribed in the Decree No. 31/2018/ND-CP and Circular No. 05/2018/TT-BCT. Such enterprises shall not be allowed to declare Vietnamese origin on the export declarations, packaging or commodities but shall be required to accurately declare origin of imported goods. In case an enterprise is discovered to have failed to declare origin of goods, they shall be subject to penalties for violations in accordance with regulations and law.

5.4. Regularly review the revised declarations which are in the “đã đăng ký” (registered) status but have not been approved to certify the completion of customs procedures, particularly the customs declarations revised by submitting C/O in order to avoid the cases where enterprises make amendment and submit the C/O within the time limit and customs authorities receive, inspect and approve them after 30 days, which may lead to the overdue time limit.

...

...

...

5.6. The annulment of customs declarations shall comply with procedures specified in Circular No. 38/2015/TT-BTC (amended in Circular No. 39/2018/TT-BTC) with particular attention paid to the inspection and verification of information about the imported shipments issued with C/O by the Chinese side without imported goods; if necessary, the verification and exchange with the Chinese customs authorities shall be conducted to study the procedures for issuance of C/O (before or after the export) in order to avoid the case that goods exported from China are not known whether they will be imported in Vietnam or not.

5.7. Establish a specialized division affiliated to the Department to regularly check, inspect and control the process of electronic customs data according to the Regulation on internal inspection and control of customs procedures, customs supervision and inspection issued together with Decision No. 4398/QD-TCHQ dated December 20, 2016 of the General Department of Customs, and then promptly inspect and improve professional tasks of affiliated Sub-departments of Customs.

...

...

...

5.9. Regularly inspect implementation of the direction and guidance of the General Department of Customs at affiliated Sub-Departments of Customs in order to detect and correct customs officers who still show loose management and fail to focus on prevention and combat of fraud, falsification of origin, improper labeling, infringement upon intellectual property rights or illegal transshipment. Any customs entity that allows situations above to take place but fails to detect and handle it shall take responsibilities therefor.

The General Department of Customs shall guide Customs Departments of provinces and cities in implementation.

...

...

...

PP. DIRECTOR
DEPUTY DIRECTOR




Mai Xuan Thanh