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MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No. 81/2019/TT-BTC
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Hanoi, November 15, 2019
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CIRCULAR
RISK MANAGEMENT IN CUSTOMS OPERATION
Pursuant to Law on
Customs dated June 23, 2014;
Pursuant to Decree No.
08/2015/ND-CP dated October 21, 2015 of Government on customs procedures;
customs inspection and supervision; import, export duties and tax
administration with respect to import and export goods and Decree No. 59/2018/ND-CP
dated April 20, 2018 of Government on amendments to a number of Articles of
Decree No. 08/2015/ND-CP dated January 21, 2015 of Government;
Pursuant to Decree No.
87/2017/ND-CP on 26th of July 2017 of Government on functions, tasks, powers,
and organizational structure of Ministry of Finance;
At the request of
General Director of General Department of Customs,
Minister of Finance
promulgates Circular on risk management in customs operation.
Chapter
I
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Article
1. Scope
This Circular prescribes:
1. Collection, process, management and use of risk
management information; assessment regarding compliance with regulations and
law of declarants.
2. Classification of risk levels of customs declarants and
import, export, entry, exit and transit activities.
3. Adoption of risk management in customs operation.
Article
2. Regulated entities
1. Customs declarants.
2. Customs authorities and customs officials.
3. Regulatory authorities in performing joint state management
regarding customs.
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Article
3. Term interpretation
1. “Adoption of risk management” refers to application of principles, procedures, measures,
risk management operational techniques and information products risk management
to decide and exercise decisions to perform customs inspection and supervision,
post clearance examination, inspection and other operations.
2. “Risk management information” refers to information collected and processed by customs
authorities to enable adoption of risk management in customs operation.
3. “Systems of risk management information” refer to data and information systems under management of
customs authorities to collect, process and provide information products of
risk management for customs operation.
4. “Compliance level” refers
to classification results of customs authorities regarding compliance with
regulations and law of customs declarants in management of import, export, entry,
exit and transit.
5. “Compliance assessment criteria” refer to criteria that are used to classify compliance
levels in import, export, entry, exit and transit.
6. “Compliance
assessment indicators” refer to detail
information of the compliance assessment criteria.
7. “Compliance assessment” refers
to collection, analysis, verification and comparison of information on
operation process and compliance with regulations and law with compliance
assessment indicators to classify compliance level of declarants.
8. “Enforced compliance” refers
to compliance assessment and risk level classification of customs authorities
to adopt measures necessary for each level to ensure adequacy and accuracy in
compliance with customs laws.
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10. “Risk level” refers to
seriousness of the risk determined on the basis of a combination between
frequency and consequences of the risk.
11. “Risk level classification criteria” refer to criteria that are used to classify risk levels in
import, export, entry, exit and transit.
12. “Risk level classification indicators” refer to information bearing specific value of the risk
level classification criteria.
13. “Risk assessment” refers
to classification, consideration and comparison of risk levels with risk level
classification indicators and processing of previous risks to form order of
priority.
14. “Signs of risk” refer
to information about potential violations against customs laws.
15. “Signs of violations” refer
to information that is well-grounded to form an assessment on occurrence of
violations against customs laws.
16. “Lists of goods susceptible to risks” refer to lists of goods prone to smuggling, tax evasion,
trade frauds and other violations relating customs.
17. “Determination of focus” refers to use of results of compliance assessment and risk assessment to
decide on adoption of measures to control risks in customs inspection and
supervision, post clearance examination and inspection, and other measures with
respect to import, export, entry, export and transit.
18. “Focused enterprise” refers
to an enterprise which is assessed to pose a high risk in customs operation
depending on respective field of operation namely import, export or transit
from time to time.
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20. “Risk documents” refer
to collection of information and data on subjects of risks or situations of
risks stored in written form or digital form to serve monitor and management
purposes and determine focus of customs inspection and supervision, post
clearance examination and inspection, and other measures with respect to
import, export, entry, exit and transit.
21. “Risk control” refers
to adoption of measures to inspect, supervise and perform customs control, post
clearance inspection and examination, investigation and other measures by
customs authorities to prevent, counter, reduce frequency and consequences or
detect and take actions against violations against customs laws.
22. “Risk control plan” refers
to a total program for risk control issued by Director General of General
Department of Customs to organize, assign and distribute resources and measures
to perform risk control in management of import, export, entry, exit and
transit.
23. “Compliance calibration” refers to inspection of specimens, consolidation and analysis of
information and data figures to determine compliance level in each field of
import, export and transit.
Article
4. Principles of risk management
1. Risk management information shall be collected from
domestic and international information sources as per the law; jointly managed
at General Department of Customs via information technology application and
processed, shared and provided for customs bodies of all levels and other
regulatory agencies as per the law.
2. Compliance assessment and classification of risk levels
shall be performed automatically and accurately on the basis of criteria
specified in this Circular.
3. Decision to perform customs inspection or examination, adoption
of post clearance examination, inspection or other operation depend on results
of compliance assessment, classification of risk levels, risk management
information on customs information system and other signs of violations, signs
of risk provided at the time of deciding and adopting.
4. Customs authorities shall jointly inspect, supervise and
control high and moderate risks and adopt necessary measures with respect to
low risks.
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6. After fully complying with regulations and law, provisions
under this Circular and regulations, guidelines on risk management according to
titles, customs officials shall be exempt from personal responsibilities as per
the law.
Article
5. Technical measures to perform risk management in customs operation
Technical measures to
perform risk management in customs operation include:
1. Collection and processing of risk management information.
2. Management and assessment of compliance with regulations
and law and classification of risk levels of customs declarants.
3. Analysis of risk management.
4. Management, development, update and adoption of compliance
assessment criteria and risk level classification criteria with respect to
customs declarants and risk level classification in import, export, entry, exit
and transit.
5. Examination and assessment of implementation, adoption of
risk management and management of compliance with regulations and law in
customs operation.
6. Other technical risk management measures include:
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b) Develop and manage
risk documents;
c) Develop documents and
manage focused enterprises;
d) Calibrate compliance
with customs laws in import, export and transit;
dd) Manage the risk
control plan; Risk control schemes; Analyze after detecting and taking actions
against typical smuggling, tax evasion and trade frauds to estimate tendencies
and provide risk warnings.
Chapter
II
COLLECTION
AND PROCESSING OF RISK MANAGEMENT INFORMATION
Article
6. Risk management information
1. Risk management
information includes:
a) Information about
customs declarants:
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a.2) Information about
customs brokerage agents;
a.3) Information about
enterprises providing international postal service and international express
delivery services;
a.4) Information about
owners of transports and operators of transports making entry, exit or transit,
or persons authorized by owners of transports making entry, exit or transit;
a.5) Information about
persons authorized by goods owners according to Clause 3 Article 1 of Decree
No. 59/2018/ND-CP dated April 20, 2010 on amendments to a number of Articles of
Decree No. 08/2015/ND-CP dated January 21, 2015 of Government on elaborating to
Law on customs and customs procedures, customs examination, supervision and
control (hereinafter referred to as “Decree No. 59/2018/ND-CP”).
b) Information about
import, export and transit goods;
c) Information about
transports making entry, exit and transit;
d) Information about
persons and luggage of persons making entry, exit and transit;
dd) Information about
organizations and individuals participating in or related to customs declarants,
import, export and transit goods:
dd.1) Information about
organizations and individuals who are foreign business partners contributing
capital;
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dd.3) Information about
enterprises operating ports, storage and warehouses;
dd.4) Information about
enterprises operating bonded warehouses;
dd.5) Information about
enterprises operating container-freight station;
dd.6) Information about
enterprises providing LCL consolidation services;
dd.7) Information about
enterprises providing transport for import, export and transit goods;
dd.8) Information about
enterprises carrying out assessment regarding import, export and transit goods;
e) Information about results
of customs procedures and adoption of risk control measures, and operational
information that is provided, created and processed during adoption of risk
management as specified in this Circular and other relevant documents;
g) Other information relating
to state management activities regarding customs.
2. Risk management information specified in Points a, b, c, d
and dd Clause 1 of this Article is prescribed in details under Annex I
Information fields of risk management attached to this Circular.
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1. Risk management information shall be collected from sources
below:
a) Information and data
systems inside and outside of customs;
b) Regulatory agencies,
organizations and individuals related to customs as specified in Articles 107
and 108 Decree No. 08/2015/ND-CP dated January 21, 2015 of Government on
elaborating and providing guidelines on implementation of Law on Customs
regarding customs procedures, customs inspection, supervision and control
(hereinafter referred to as “Decree No. 08/2015/ND-CP”);
c) Customs authorities of
countries, foreign relevant agencies, organizations and individuals as per the
law;
d) Information provided
by organizations and persons participating in import, export, entry, exit and
transit activities as per the law;
dd) Purchased information
as per the law;
e) Hotline or e-mail of
General Department of Customs;
g) Processes of customs
inspection, supervision and control with respect to import, export and transit
goods; transports making entry, exit or transit;
h) Other necessary
operation measures as per the law.
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a) provided and exchanged
in form of digital data, digital documents, e-mail and messages from phone
number officially publicized by customs authorities;
b) provided and exchanged
in written form, telegraph, fax or paper documents;
c) exchanged directly on
the basis of being recorded and agreed upon by relevant parties or via
information processing, verification and collection by representatives or via
convention and other methods.
3. Risk management information shall be processed after being
collected as follows:
a) The information shall
be assessed in terms of relevance to need and use purpose of the information,
and in terms of trustworthiness and accuracy of the information;
b) The information shall
be compared with pieces of information on the customs information system and
information gathered and retrieved from other sources; the information shall be
classified, sorted and stored;
c) The information shall
be analyzed to identify constituent of information to serve risk management;
d) Relevant factors that
have been discovered shall be consolidated and linked via analysis; the
information shall be clarified in terms of value and content in order to
complete risk management information.
Article
8. Development, management and use of risk management information
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2. The risk management information system shall be developed
and connected online with customs electronic data processing systems and
relevant information and data systems.
3. Connecting and sharing of risk management information with
organizations and individuals outside of customs field; with customs of other
countries and international organizations according to Vietnam’s regulations
and law, international agreements to which Vietnam is a signatory must comply
with regulations on information technology security and regulations on
protection of state secrets and customs operation.
4. Customs authorities shall adopt measures to ensure data
safety and security, computer safety and cyber security as per the law.
Chapter
III
ASSESSMENT
OF COMPLIANCE WITH REGULATIONS AND LAW OF DECLARANTS AND CLASSIFICATION OF RISK
LEVEL IN CUSTOMS OPERATIONS
Section
1. ASSESSMENT OF COMPLIANCE WITH REGULATIONS AND LAW OF CUSTOMS DECLARANTS
Article
9. Enforced compliance with regulations and law of declarants
1. Enforced compliance with regulations and law of declarants
includes:
a) Development and
management of dossiers on customs declarants; establishment and management of
risk documents regarding declarants potentially failing to comply with
regulations and law;
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c) Assessment of
compliance with regulations and law of customs declarants;
d) Classification of risk
levels of customs declarants;
dd) Adoption of measures
to perform customs inspection and supervision, customs control, post clearance
examination, inspection and other operation on customs declarants as per the
law;
e) Examination regarding
assessment of compliance with regulations and law of customs declarants;
g) Organization of
customs – enterprise partnership programs, exchange and provision of
information, assisting customs declarants in complying with regulations and law.
2. Customs authorities shall jointly impose enforced
compliance with regulations and law on customs declarants.
3. Assessment of compliance with regulations and law shall be
imposed on enterprises providing warehouses, ports and storage in the same manner
as imposed on enterprises participating in import, export and transit
activities.
Article
10. Classification of level of compliance with regulations and law of
declarants
Customs declarants shall
be assessed and classified as follows:
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2. Second-degree: Highly compliant.
3. Third-degree: Moderately compliant.
4. Fourth-degree: Poorly compliant.
5. Fifth-degree: Incompliant.
Article
11. Assessment criteria of compliance with regulations and law of customs declarants
1. Criteria of an prioritized enterprise (first-degree
compliance) shall comply with regulations under Article 10 of Decree No.
08/2015/ND-CP and Articles 12, 13, 14, 15, 16 and 17 of Circular No.
72/2015/TT-BTC dated May 12, 2015 of Ministry of Finance on adoption of
prioritized treatment in customs procedures, customs inspection and supervision
regarding import and export goods of enterprises (hereinafter referred to as
“Circular No. 72/2015/TT-BTC”).
2. Criteria of a highly compliant declarant (Second-degree):
Specified under Annex II attached to this Circular.
3. Criteria of a moderately compliant declarant
(Third-degree): Specified under Annex III attached to this Circular.
4. Criteria of a poorly compliant declarant (Fourth-degree):
Specified under Annex IV attached to this Circular.
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Article
12. Methods of assessment of compliance with regulations and law of customs
declarants
1. Level of compliance with regulations and law of customs
declarants shall be automatically assessed by information technology systems at
12 a.m every day at General Department of Customs on the basis of consolidating
and integrating customs information according to the criteria specified in
Clause Article 14 of Decree No. 08/2015/ND-CP, Article 11 of this Circular and
following principles:
a) An enterprise shall be
assessed as prioritized (first-degree compliance) according to Circular No.
72/2015/TT-BTC and Circular No. 07/2019/TT-BTC dated January 28, 2019 on
amendments to a number of Articles of Circular No. 72/2015/TT-BTC of Ministry
of Finance on adoption of prioritized treatment in customs procedures, customs
inspection and supervision regarding import and export goods of enterprises;
b) A customs declarant
shall be assessed for compliance with regulations and law for the first time or
adjusted in subsequent assessment sessions in Second-degree, Third-degree or
Fourth-degree when all respective criteria specified under Annex II, III or IV
attached to this Circular are satisfied;
c) A customs declarant
shall be assessed or adjusted to be Fifth-degree compliance level when he/she
satisfies any of the criteria under Annex V attached to Circular. His/her
compliance level from Fifth-degree shall be raised as follows:
c.1) In case he/she
conducts any act specified in Point 1 Section I Annex VI attached to this
Circular and fully satisfies criteria of a higher level of compliance with regulations
and law within 365 days from the date on which previous change in level of
compliance is made, his/her level of compliance with regulations and law shall
be raised for a maximum of 1 degree;
c.2) In case he/she
conducts any act specified in Point 2 Section I Annex VI attached to this
Circular and fully satisfies criteria of a higher level of compliance with
regulations and law within 365 days from the date on which previous change in
level of compliance is made, his/her level of compliance with regulations and
law shall be raised to Fourth-degree compliance. Subsequent sessions of
assessment of compliance with regulations and law shall comply with Point b of
this Clause;
c.3) In case he/she does
not conduct any act specified in Section I Annex VI attached to this Circular
while fully satisfies criteria of a higher level of compliance with regulations
and law, his/her level of compliance with regulations and law shall be raised
to corresponding degree.
2. In case the system malfunctions, assessment results of
customs declarants shall be determined according to assessment results of the
day immediately before the day on which the malfunction takes place.
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a) Selecting customs
declarants at random to analyze, assess and adjust compliance level of customs
declarants based on compliance assessment criteria specified in Article 11 of
this Circular;
b) Cooperating with
relevant bodies in exchanging and providing information regarding process of
complying with regulations and law of customs declarants to verify additional
information.
4. Customs authorities shall assist increase of compliance
level of customs declarants via applications on the customs website as follows:
a) Look up results of
compliance level and explanation for classification of level of compliance with
regulations and law;
b) Exchange and provide
information serving assessment of compliance with regulations and law, and
propose difficulties and recommendations relating to assessment of compliance
with regulations and law.
In case applications on
the customs website fail to meet technical demand, the information exchange and
provision shall be conducted in written form.
5. Customs authorities encourage customs declarants to comply
voluntarily by organizing customs - enterprise partnership programs, memoranda,
conference, conventions, training and assisting customs declarants in complying
with regulations and law voluntarily.
Section
2. CLASSIFICATION OF RISK LEVELS IN CUSTOMS OPERATIONS
Article
13. Principles of classification of risk levels
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2. In case relevant factors specified in Article 15 of Decree
No. 08/2015/ND-CP of 2 or more customs declarants are identical, a customs
declarant having higher level of compliance with regulations and law shall be
classified with a lower risk level and vice versa.
3. Customs authorities shall manage and utilize the
information system for risk management which automatically integrates and processes
data according to criteria specified in Articles 15 and 17 of this Circular to
classify risk levels in customs operations.
Article
14. Classification of risk levels of customs declarants
Enterprises participating
in import, export and transit activities; customs brokerage agents; enterprises
providing international postal services, enterprises providing international
express delivery services; transport owners, persons authorized by owners of
transports making entry, exit and transit; enterprises providing warehouses,
storage and ports shall be classified in one of following risk levels:
1. Level 1: Prioritized enterprises are enterprises specified
in Point a Clause 1 Article 12 of this Circular.
2. Level 2: Customs declarant with very low risk.
3. Level 3: Customs declarant with low risks.
4. Level 4: Customs declarant with moderate risks.
5. Level 5: Customs declarant with high risks.
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7. Level 7: Customs declarant participating in goods import and
export activities less than 365 days from the date of assessment and committing
no violations.
8. Level 8: Customs declarant participating in goods import
and export activities less than 365 days from the date of assessment and being
sanctioned against violations except those specified in Level 9 of this
Article.
9. Level 9: Customs declarant participating in goods import
and export activities less than 365 days from the date of assessment and being
sanctioned against violations specified under Section I and Section II of Annex
VI attached to this Circular.
Article
15. Criteria for classification of risk level of customs declarants
Risk level 2 to risk
level 6 of customs declarants, enterprises providing warehouses, storage and ports
shall be classified based on factors specified in Article 15 of Decree No.
08/2015/ND-CP as follows:
1. Compliance level of customs declarant, enterprises
providing warehouses, storage and ports specified in Article 10 of this
Circular.
2. Year of establishment; head office; number of personnel;
type of enterprise; information about owner of enterprise; capital;
participation in the stock market.
3. Period and frequency of activity, route; goods, type of
import and export; export and import turnovers, total submitted tax; sales,
profits; results of inspection, examination, post clearance examination,
inspection and investigation of customs authorities, tax authorities and other
relevant agencies.
4. Frequency, nature, severity of the violations and compliance
with customs laws; compliance with tax regulations and law; compliance with
regulations and law on post, transport, commercial and other regulations and
law relating to import, export, entry, exit and transit activities.
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6. Purposes and request for customs management from time to
time.
7. Signs of risks and signs of violations against regulations
and law on customs.
Article
16. Classification of risk levels of import, export, entry, exit and transit
activities in customs operation
Risk levels of import,
export, entry, exit and transit activities in customs operation shall be
classified as follows:
1. High risk.
2. Moderate risk.
3. Low risk.
Article
17. Criteria for classification of risk levels of import, export, entry, exit
and transit activities in customs operation
Risks in import, export,
entry, exit and transit activities in customs operation shall be classified
based on factors specified in Article 15 of Decree No. 08/2015/ND-CP as
follows:
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2. Policies on management and policies on tax with respect to
import, export and transit goods.
3. Previous violations relating to:
a) Goods owners,
consignors, consignees, recipient address;
b) Import, export and
transit goods;
c) Owners of transports
making entry, exit and transit;
d) Persons making entry,
exit, transit and luggage thereof.
4. Properties, attributes, origin, route and means of
transportation of:
a) Import, export and
transit goods;
b) Transports making
entry, exit and transit;
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5. Customs declarants, import, export and transit goods;
transports making entry, exit and transit; persons making entry, exit and
transit; luggage of persons making entry, exit and transit shall be subject to
management according to risk control plan, risk control schemes and risk
documents.
6. Purposes and request for customs management from time to
time.
7. Results of implementation of operations relating to import,
export and transit goods; transports making entry, exit and transit; persons
making entry, exit, transit and luggage thereof.
8. Operational information and warning about subjects,
methods, forms of smuggling, tax evasion, illegal transport of goods across
borders, trade frauds in import, export, entry, exit and transit from time to
time.
9. Results of assessment of compliance with regulations and
law of enterprises providing warehouses, storage and ports; enterprises
providing services for import, export, entry, exit and transit activities.
10. Signs of risks and signs of violations against regulations
and law on customs.
11. Random selection at management request from time to time.
12. Other factors related to import, export, entry, exit and
transit activities.
Article
18. Methods of classification of risk levels
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2. The system shall automatically update the assessment and
classification of risk levels of customs declarants in case level of compliance
with regulations and law of customs declarants and factors specified in Article
15 of this Circular change.
3. In case the customs electronic data processing system fails
to automatically adjust risk levels, the update of classification of risk
levels of customs declarants shall be performed manually by officials.
Article
19. Lists of goods susceptible to risks
1. Lists of goods susceptible to risks shall be issued and
used by customs authorities as sources of information to analyze and assess
risks, assist adoption of customs measures, and propose, develop policies and
regulations on management of import and export goods.
The lists of goods
susceptible to risks shall not be used as the only basis to decide on customs
examination, supervision, post clearance examination, inspection and other
operations in case of import, export and transit activities.
2. Lists of goods susceptible to risks in customs operations
must include:
a) List of goods
susceptible to risks of line management policies;
b) List of goods
susceptible to risks of goods classification;
c) List of goods
susceptible to risks of price;
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dd) List of goods
susceptible to risks of environment;
e) List of goods
susceptible to risks of counterfeits, protection of intellectual property
rights;
g) List of goods
susceptible to risks of drugs and precursors;
h) List of goods susceptible
to risks of weapons and radioactive materials;
i) List of goods
susceptible to smuggling and illegal transport across borders.
3. List of goods susceptible to risks shall cover following
contents:
a) Both import and export
or either import or export;
b) Name and code of goods
susceptible to risks according to 8 digits and 10 digits HS code and are
standardized to meet data processing requirements on the system;
c) Types and features to
distinguish goods;
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4. Criteria for development of lists of goods susceptible to
risks include:
a) Criteria for
development and revision of lists of goods susceptible to risks of price and
list of enterprises susceptible to risks of price shall comply with Article 24
Circular No. 39/2015/TT-BTC dated March 25, 2015 and Clause 13 Article 1
Circular No. 60/2019/TT-BTC dated August 30, 2019 on amendments to a number of
Articles of Circular No. 39/2015/TT-BTC of Ministry of Finance on customs value
on import and export goods;
b) Criteria for
development of lists of goods susceptible to risks specified in Points a, b, d,
dd, e, g, h and i Clause 1 of this Article shall comply with Article 17 of this
Circular.
5. The lists of goods susceptible to risks shall be monitored,
assessed and revised according to criteria specified in Clause 4 of this
Article in accordance with management of import, export activities and update,
management on the information system for risk management.
Chapter
IV
ADOPTION OF RISK
MANAGEMENT IN CUSTOMS OPERATIONS
Article
20. Adoption of risk management in customs operations
1. Based on results of
assessment of compliance with regulations and law of customs declarants
specified in Article 10 and results of classification of risk levels in customs
operations specified in Articles 14 and 16 of this Circular, customs
authorities shall adopt following operational measures as follows:
a) Decide goods
inspection during loading, unloading and storage process at warehouses,
storage, ports and border areas;
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c) Opt to conduct post
clearance examination;
d) Decide examination in
management of toll manufacturing and manufacturing of export goods, and export
processing enterprises;
dd) Decide examination in
management of sale of duty-free goods;
e) Classify and decide
examination of refund claims and claims for duty cancellation with respect to
import and export goods;
g) Decide methods of
monitoring and examining goods during customs monitor;
h) Decide supervision of
specimen collection serving specialized examination within customs controlled
areas;
i) Decide examination and
supervision with respect to transports making entry, exit, transit; persons
making entry, exit, transit and luggage thereof;
k) Decide collection of
specimens for goods analysis and assessment;
l) Select specialized
inspection and adopt risk management in other operations.
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Article
21. Decision on goods inspection during loading, unloading and storage process
at warehouses, storage, ports and border areas
Based on risk levels
during loading, unloading and storage at warehouses, storage, ports and border
areas and operational information at the time of making decisions, customs
authorities shall decide goods inspection and publicize on the customs
electronic data processing system as follows:
1. High risks, moderate risks: Physical inspection of goods by
one or a combination of following methods:
a) Non-intrusive
inspection;
b) Inspection by other
technical equipment;
c) Direct inspection by
customs officials.
2. Low risks: No inspection or non-intrusive inspection on the
basis of random selection to assess compliance with customs laws.
Article
22. Decision on inspection during customs procedures
1. Inspection decision with respect to import and export goods
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a) Lane 1 (Green): Accept
information stated on the declarations with respect to low risk cases or on the
basis of randomly selected categories for inspection;
b) Lane 2 (Yellow):
Inspect customs documents during customs procedures with respect to moderate
risk cases or on the basis of randomly selected categories for inspection;
c) Lane 3 (Red):
Physically inspect goods on the basis of inspection of relevant documents
within the customs documents during customs procedures with respect to high
risk cases or on the basis of randomly selected categories for inspection with
following intensity and methods:
c.1) Direct inspection by
customs officials;
c.2) Inspection by
screening device or other technical equipment and operational measures;
c.3) Inspection by goods
analysis and assessment.
2. Inspection decision with respect to goods transported by
private carriers
Based on risk levels
during customs procedures, operational information at the time of making
decisions and information stated on the declarations, customs authorities shall
conduct customs inspection and publicize on the customs electronic data
processing system as follows:
a) Lane 1 (Green): Accept
information stated on the declarations with respect to low risks cases;
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Article
23. Option to conduct post clearance examination
1. Opt to conduct post clearance inspection based on risk
management
Based on risk levels in
post clearance inspection, customs authorities shall opt to conduct post
clearance inspection and publicize on the customs electronic data processing
system as follows:
a) Moderate and high
risks: Conduct post clearance inspection;
b) Low risks: Postpone post
clearance inspection, continue to assess compliance with regulations and law
and classify risk levels for next assessment period.
2. Opt to conduct post clearance inspection to assess
compliance with regulations and law of customs declarants
No more than 0.5% of
total import and export enterprises shall be selected for compliance assessment
specified in Clause 3 Article 78 of Law on Customs within a period from January
1 to December 31 of the year preceding the year of assessment.
Article
24. Decision on examination in management of toll manufacturing and
manufacturing of export goods, and export processing enterprises
Based on risk levels in
toll manufacturing, manufacturing for export, export processing enterprises and
operational information at the time of making decisions, customs authorities
shall decide inspection and publicize on the customs electronic data processing
system as follows:
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a) Inspect facilities and
capacity of toll manufacturing and manufacturing of export goods, storage of
materials, equipment, machinery, equipment and export products as specified in
Clause 1 Article 39 of Decree No. 08/2015/ND-CP and amendments thereto in
Clause 17 Article 1 of Decree No. 59/2018/ND-CP;
b) Inspect usage and
stock of materials, equipment, machinery, equipment and export products as
specified in Clause 1 Article 40 of Decree No. 08/2015/ND-CP and amendments
thereto in Clause 18 Article 1 of Decree No. 59/2018/ND-CP;
c) Inspect final accounts
regarding usage of import materials and components, and export goods as
specified in Clause 2 Article 41 of Decree No. 08/2015/ND-CP.
2. Moderate risks: Select enterprises in a randomly selected
fashion and inspect one or a combination of contents specified in Articles 39,
40 and 41 of Decree No. 08/2015/ND-CP and amendments thereto in Clauses 17 and
18 Article 1 of Decree No. 59/2018/ND-CP.
3. Low risks: Postpone inspection, continue to assess
compliance with regulations and law and classify risk levels for next
assessment period.
Article
25. Decision on examination in management of sale of duty-free goods
Based on risk levels in
sale of duty-free goods and operational information at the time of making
decisions, customs authorities shall decide inspection and publicize on the
customs electronic data processing system as follows:
1. High risks: Conduct inspection regarding one or a
combination of following contents:
a) Inspect goods
transported between duty-free warehouses and duty-free stores as specified in
Point b Clause 2 Article 10 of Decree No. 167/2016/ND-CP dated December 27,
2016 of Government on sale of duty-free goods (hereinafter referred to as
“Decree No. 167/2016/ND-CP”);
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c) Physically inspect
cash of enterprises selling duty-free goods brought into and out of sterile
areas and restricted areas as specified in Point c Clause 2 and Point b Clause
3 Article 20 of Decree No. 167/2016/ND-CP;
d) Inspect final accounts
of goods brought into duty-free stores for sale as specified in Point c Clause
5 Article 21 of Decree No. 167/2016/ND-CP.
2. Moderate risks: Select enterprises in a randomly selected
fashion and inspect one or a combination of contents specified in Articles 10,
12, 13, 14, 15, 16, 20 and 21 of Decree No. 167/2016/ND-CP.
3. Low risks: Postpone inspection, continue to assess
compliance with regulations and law and classify risk levels for next
assessment period.
Article
26. Classification and decision on examination of refund claims and claims for
duty cancellation with respect to import and export goods
Based on regulations and
law on tax and risk levels of import and export goods, customs authorities
shall classify refund claims and claims for duty cancellation, and adopt following
measures:
1. High risks: Inspection precedes tax refund.
2. Moderate risks: Tax refund precedes inspection and
inspection shall be conducted within 3 years from the date on which decision on
tax refund is made.
3. Low risks: Tax refund precedes inspection and inspection
shall be conducted at random within 5 years from the date on which decision on
tax refund is made.
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Based on risk levels
during customs monitor and operational information at the time of making
decisions, customs authorities shall decide methods of goods monitor and
inspection, and publicize on the customs electronic data processing system as
follows:
1. High risks: Apply customs seal in combination with monitor
by technical equipment and devices or seals as per the law in combination with
direct monitor of customs officials.
2. Moderate risks: Apply customs seal or seal as per the law
in combination with monitor by technical equipment and devices.
3. Low risks: Apply seals as per the law or monitor by
technical equipment and devices.
4. Customs authorities shall physically inspect goods during
customs monitor in case of signs of violations against regulations and law.
Article
28. Decision on supervision of specimen collection serving specialized
examination within customs controlled areas
Based on risk levels
during supervision of specimen collection serving specialized inspection within
customs controlled area and notice on specimen collection serving specialized
inspection, customs authorities shall decide to supervise and publicize on the
customs electronic data processing system as follows:
1. Moderate and high risks: Conduct direct supervision.
2. Low risks: Postpone supervision, continue to assess
compliance with regulations and law and classify risk levels for next
assessment period.
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Based on risk levels of
transports making entry, exit and transit; persons making entry, exit, transit
and luggage thereof and operational information at the time of making the
decision, customs authorities shall decide to inspect, supervise and publicize
on the customs electronic data processing system as follows:
1. High risks: Conduct examination and supervision.
2. Low risks: Postpone inspection and supervision, continue to
assess compliance with regulations and law of customs declarants and classify risk
levels for next assessment period.
Article
30. Decision on collection of specimens for goods analysis and assessment
Based on risk levels of
import, export goods and operational information, customs authorities shall
decide to collect specimens for analysis and assessment, and publicize on the
customs electronic data processing system as follows:
1. Moderate and high risks: Collect specimens for analysis,
assessment and evaluation.
2. Low risks: Postpone specimen collection for analysis,
assessment or evaluation, continue to assess compliance with regulations and
law and classify risk levels for next assessment period.
Article
31. Selection of specialized inspection and adoption of risk management in
other operations
1. Select specialized inspection
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a) Moderate and high
risks: Conduct specialized inspection;
b) Low risks: Postpone
specialized inspection, continue to assess compliance with regulations and law
and classify risk levels for next assessment period.
2. Adoption of risk management in other operations
Based on risk levels in
other operations and operational information, customs authorities shall decide
to adopt operational measures corresponding to their functions and tasks.
Article
32. Examination and assessment of adoption of risk management in customs
operations
1. Examination and
assessment of adoption and implementation of risk management in customs
operations include:
a) Examine and assess
adequacy of implementation of operational measures and techniques regarding
risk management;
b) Examine and assess
effectiveness and efficiency of adoption of risk management in customs
operations;
c) Examine and assess
implementation organization and results of examination, supervision, customs
control, post clearance inspection and inspection or other operational measures
regarding adoption of risk management.
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a) Consolidate
information and report figures of entities regarding implementation and
adoption of risk management;
b) Collect, analyze and
consolidate information on examination, supervision and post clearance
inspection results;
c) Analyze and
consolidate violations discovered during examination, supervision and post
clearance inspection;
d) Form groups to examine
implementation and adoption of risk management of entities related to customs
at all levels.
3. Director General of General Department of Customs shall
assign risk management entities to examine and assess implementation and
adoption of risk management in customs operations according to Clause 2 of this
Article. The assessment shall be performed on a periodic (monthly, 6-monthly
and annual) basis and on specific operation request.
Chapter
V
IMPLEMENTATION
Article
33. Responsibilities for implementation
1. Director General of General Department of Customs is
responsible for issuing:
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b) Lists of goods
susceptible to risks on a periodic basis;
c) Procedures and
regulations on joint implementation and adoption of risk management in customs
operations.
2. Director General of Risk Management Agency affiliated to
General Department of Customs shall act as focal and presiding entity and is
responsible for:
a) managing and operating
risk management information system and information, data systems serving risk
management within competence;
b) organizing
implementation and providing instructions on operation and inspection of
collection and processing of risk management information; operational measures
and techniques for risk management and adoption of risk management in customs
operations;
c) managing criteria sets
issued by the Director General specified in Point a Clause 1 of this Article on
the risk management information system and relevant information systems; monitoring,
assessing, adjusting and adding criteria so as to meet management requirements
from time to time.
3. Customs authorities and customs officials at all levels are
responsible for implementing risk management plans of customs; adopting operational
measures provided by risk management information.
4. Regulatory authorities via performing joint state
management regarding customs; customs declarants; organizations and individuals
related to import, export and transit of goods, entry, exit and transit of
transports are responsible for implementation of this Circular.
Article
34. Entry into force
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2. Regulations set forth in Articles 8, 9, 11, 12, 13 and 15
Section I Chapter II of Circular 38/2015/TT-BTC dated March 25, 2015 of
Minister of Finance on customs procedures, customs examination and monitor,
import and export duties, and tax administration with respect to import and
export goods; Decision No. 464/QD-BTC dated June 29, 2015 of Minister of
Finance on risk management in customs operations and Decision No. 465/QD-BTC
dated June 29, 2015 of Minister of Finance on criteria sets of risk management
in customs operations are effective until January 1, 20121.
3. During the implementation of this Circular, if relevant
legislative documents mentioned in this Circular are revised or replaced, the
new and revised, replaced documents shall prevail.
4. Difficulties that arise should be promptly reported to
Ministry of Finance (General Department of Customs) for consideration and
solutions./.
PP. MINISTER
DEPUTY MINISTER
Vu Thi Mai
ANNEX I
CRITERIA SETS OF RISK
MANAGEMENT INFORMATION
(Attached to Circular No. 81/2019/TT-BTC dated November 15, 2019 of Ministry
of Finance)
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Information criteria
(1)
(2)
A
Information about
customs declarants
I
Information about
enterprises participating in goods import, export and transit activities
1
General information
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Enterprise name
- Full name
- Trade name
1.2
Enterprise code
- Enterprise code (according to enterprise registration)
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- Other TINs (according to Notice on issuance of TIN of tax
authorities)
1.3
Enterprise Registration
Certificate
1.4
Head office address
- Head office address according to enterprise registration
- Address for receipt of tax notice
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- Address of active head office
1.5
Addresses of enterprise’s
branches
1.6
Information about
enterprise owner and legal representative of enterprise
1.7
Information about
enterprise status
1.8
Types of enterprise for
customs management
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Relationship of the enterprise
(within the same company/corporation; subsidiary/parent company; business
partner; customs brokerage agents, import and export entrustee; entrusting,
importing and exporting, joint venture; joint stock (more than 5% of common
shares) and other relationships)
2
Information about
import, export and transit activities
2.1
Information about
period and frequency of import, export and transit activities
2.2
Information about
turnovers of import, export and dutiable value of goods
3
Information about
compliance with regulations and law
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Information about
compliance with regulations and law on tax submission and tax enforcement in
import and export activities
3.2
Information about sanctions
in goods import, export and transit of customs authorities and other
competent authorities
4
Other relevant
information
II
Information about
customs brokerage agents
1
Information specified
in Part I Section A of this Annex
...
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Information about
customs brokers
3
Amount of customs
declarations accepted by customs brokerage agents for procedures
4
Amount of customs
declarations specifying customs brokerage agents as goods owners
5
Information about owners
of import and export goods
III
Information about
enterprises providing international postal services and enterprises providing
international express delivery services
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Information specified
in Part I Section A of this Annex
2
Information about
eligibility for issuance of license for provision of postal services
3
Information about
contents and valid period of the postal license, documents confirming
notification of provision of postal services; revisions, reissuance or revocation
of the postal license
4
Information about
financial and personnel capacity
5
Information about
information technology infrastructures; methods of service provision,
management and operation; internal control system
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Information about
measures to ensure information security and safety for humans, sent parcels
and postal service network
7
Amount of import and
export declarations taken over by the enterprises for adoption of customs
procedures on behalf of goods owners
8
Information about
owners of import and export goods
IV
Information about
owners of transports and operators of transports making entry, exit or
transit, or persons authorized by owners of transports making entry, exit or
transit
1
Information about
owners or operators of transports making entry, exit and transit
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
General information
1
- Full name
- Nationality
- Residential address
- Phone number
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- ID number (date and place of issue)
- Citizenship ID number (date and place of issue)
- Passport number (date and place of issue)
- Tax identification number (if any)
- Other equivalent documents
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Information about
period and frequency of entry, exit and transit activities
1.3
Information about
violations in entry, exit and transit activities of transports, owners and
operators of transports
1.4
Information about
declaration and cooperation in providing information for customs authorities
during procedures for entry, exit and transit
2
Information about
persons authorized by owners of transports making entry, exit and transit
2.1
Information specified
in Points 1.1, 1.2 and 1.4 Part IV Section A of this Annex
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Information about
authorization for adopting import, export and transit procedures of customs
declarants
3
Other relevant
information
V
Information about
persons authorized by goods owners in case goods are personal gifts or
presents; luggage sent before and after trips of persons making entry, exit
and transit; goods imported for execution of tax-free investment plans (as
specified in Clause 3 Article 1 of Decree No. 59/2018/ND-CP)
1
Information about goods
owners
1.1
Information specified
in Part I Section A of this Annex (in case goods owners are organizations and
individuals)
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Name of tax-free investment plans
2
Information specified
in Section D of this Annex (in case goods owners are persons making entry and
exit)
3
Information about
persons authorized by goods owners
- Full name
- Nationality
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Residential address
- Phone number
- ID number (date and place of issue)
- Citizenship ID number (date and place of issue)
- Passport number (date and place of issue)
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Tax identification number (if any)
- Other equivalent documents
4
Information about
authorization documents
5
Information about goods
5.1
General information
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Name of goods:
- Amount/Luggage amount
- Weight
5.2
For goods imported for
execution of tax-free investment plans
- Code of goods
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Name goods according to schedules for import and export
duties
- Name in English
- Commercial name
- Manufacturers
- Symbol codes
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Model
- Year of manufacture, materials, components, contents and
labels
- Purpose of goods
5.3
Other relevant
information
B
Information about
import, export and transit goods
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Name of goods
2
HS Codes of import and
export goods under list of goods under line management
3
HS Codes of import and
export goods under management of tax laws
4
Origin of import and
export goods
5
Customs value
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Information about import
and export goods before arriving or leaving border checkpoints; import and
export goods consolidator, stored and managed at warehouses, storage, ports
and border areas
7
Information about signs
of risks or violations against policies on line management, goods origin and
classification, customs value, tax policies, etc.
8
Other relevant
information
C
Information about
transports making entry, exit and transit
1
General information about
transports making entry, exit and transit
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Name of transports
- Types of transports
- Registration No.
- Payload
- Country
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Specifications of transports making entry, exit and
transit
2
Owners of transports
making entry, exit and transit
3
Persons operating and
working on transports making entry, exit and transit
4
Domestic and
international transport ports and routes
5
Information about activities
of transports making entry, exit and transit
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Information about
results of customs procedures with respect to transports making entry, exit
and transit
7
Other relevant
information
D
Information about
persons and luggage of persons making entry, exit and transit
1
Full name
2
Date of birth
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Gender
4
Nationality
5
Residential address
6
Phone number
7
ID number (date and
place of issue)
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Citizenship ID number
(date and place of issue)
9
Passport number (date
and place of issue)
10
Tax identification
number (if any)
11
Information about the
trip
12
Information about
carry-on luggage
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Information about
progress of entry, exit and transit
14
Information about
results of management measures of customs authorities and relevant regulatory
authorities
15
Information about
violations against regulations and law on customs, tax laws, accounting and
stocktaking laws
16
Information about
results of customs procedures and inspection with respect to luggage of
persons making entry, exit and transit
17
Other relevant
information
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Information about
organizations and individuals participating in or involved in manufacturing and
import, export, entry, exit and transit activities
I
Information about
organizations and individuals who are foreign business partners
1
Full name
2
Passport number
3
Codes provided by
customs authorities for management purposes
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Address
5
Nationality
6
Relationship and
cooperation in import and export activities with organizations and
individuals in Vietnam
7
Information about
violations overseas
8
Information about
violations of organizations and individuals in Vietnam relating import and
export of shipments that involve foreign partners
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Other relevant
information
II
Information about
enterprises trading duty-free goods
1
Information specified in
Part I Section A of this Annex
2
Certificate of
eligibility for sale of duty-free goods
3
Location for sale of
duty-free goods
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Storage of duty-free
goods
5
Target buyers of
duty-free goods
6
Goods for sale at
duty-free stores; disposed goods; samples; goods on trial
7
Final accounts with
respect to goods brought into for sale at duty-free stores
III
Information about
enterprises providing ports, storage and warehouses; enterprises providing bonded
warehouses; enterprises providing container-freight stations; enterprises
providing LCL consolidation services
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Information specified
in Part I Section A of this Annex
2
License for operation
of ports, storage and warehouses; bonded warehouses
3
Address and area of
ports, storage and warehouses; bonded warehouses
4
Information relating to
preservation of goods at ports, storage and warehouses; bonded warehouses
5
List of enterprises
hiring the location to store goods
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Enterprises
providing transport for import, export and transit goods
1
Information specified
in Part I Section A of this Annex
2
License for transport
operation
3
Information about
transport personnel
4
List of transports carrying
import, export and transit goods
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
List of enterprises
hiring transports for import, export and transit goods
6
Routes of transport of
import, export and transit goods
V
Information about
enterprises carrying out commercial assessment regarding import, export and
transit goods
1
Information specified
in Part I Section A of this Annex
2
Information about
persons conducting assessment
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Education of persons conducting
assessment (university, college)
2.2
Specialized
certificates (in case required by regulations and law)
- Name of certificates
- Specialized fields
- Date of issue
...
...
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- Place of issue
2.3
Work period in the
field of goods and service assessment
3
Information about
procedures and methods of assessing goods and services
3.1
Technical equipment
serving assessment
3.2
Operational process
...
...
...
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Certificates (if any)
- Certificates of quality assurance system
- Certificates of quality control system (adopt
individually with respect to each institution conducting assessment)
- Certificates of laboratory conformity.
4
Information about violations
in case certificates of assessment display incorrect results
...
...
...
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Fine amounts that
enterprises providing commercial assessment services with respect to import
and export goods must pay customers in case certificates of assessment
display incorrect results due to unintentional errors
4.2
Damages that
enterprises providing commercial assessment services with respect to import
and export goods must pay customers in case certificates of assessment
display incorrect results due to intentional errors
ANNEX II
CRITERIA SETS FOR ASSESSMENT
OF COMPLIANCE WITH REGULATIONS AND LAW OF SECOND-DEGREE COMPLIANT CUSTOMS
DECLARANTS
(Attached to Circular No. 81/2019/TT-BTC dated November 15, 2019 of Ministry
of Finance)
Part I
CRITERIA FOR ASSESSMENT OF
ENTERPRISES IMPORTING, EXPORTING AND TRANSITING GOODS
No.
...
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1
2
1.
First criteria. An enterprise is not under list of first-degree compliant
enterprises.
2.
Second criteria. The enterprise, enterprise owners, Chairperson of Board
of Directors, General Director, Director, legal representatives of the
enterprise are not sanctioned against violations specified in Point 1 Section
I Annex VI (Violations to be charged or filed for charge regarding
smuggling or illegally transporting goods or currency across borders,
manufacturing or trading of prohibited commodities, committing trade frauds,
tax evasion or tax fraud) attached to this Circular within 365
consecutive days prior to the date of assessment.
3.
Third criteria. The enterprise is not sanctioned against violations
specified in Point 2 Section I Annex VI (Violations to be met with
administrative sanctions for smuggling, illegally transporting goods or
currency across borders, manufacturing, trading prohibited commodities,
committing trade frauds, tax evasion or tax fraud), Section II Annex VI (Violations
to be met with administrative sanctions for failure to comply with request of
customs authorities in customs procedures, examination, supervision, customs
control, post clearance examination or inspection) and Section III Annex
VI (Violations to be met with administrative sanctions with fine amounts
exceeding powers of heads of customs departments, heads of departments for
post clearance inspection and similar positions) attached to this
Circular within 365 consecutive days prior to the date of assessment.
4.
...
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5.
Fifth criteria. The enterprise does not owe any duties, late payment
interests, fines, customs fees and charges for goods and transports in
transit more than 90 days within 365 consecutive days prior to the date of
assessment.
6.
Sixth criteria. The enterprise is not under list of enterprises not
operating at registered head offices according to examination and
verification results of customs authorities or informed to customs
authorities by competent authorities within 365 consecutive days prior to the
date of assessment.
7.
Seventh criteria. At the time of assessment, the enterprise is
participating in cooperation or partnership programs with customs authorities
(if any) regarding cooperation in providing information serving compliance
assessment.
8.
Eighth criteria. At the time of assessment, the enterprise is not under
list of poorly compliant enterprises according to assessment results provided
for customs authorities by tax authorities.
9.
...
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Part II
CRITERIA FOR ASSESSMENT OF
CUSTOMS BROKERAGE AGENTS
No.
Criteria
1
2
1.
First criteria. A customs brokerage agent is not under list of
first-degree compliant enterprises.
...
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Second criteria. The customs brokerage agent proceeding with customs
procedures for the shipments is not sanctioned against violations specified
in Point 1 Section I Annex VI (Violations to be charged or filed for
charge regarding smuggling or illegally transporting goods or currency across
borders, manufacturing or trading of prohibited commodities, committing trade
frauds, tax evasion and tax fraud) attached to this Circular within 365
consecutive days prior to the date of assessment.
3.
Third criteria. Total times the customs brokerage agent is sanctioned for
violations specified in Point 2 Section I Annex VI (Violations to be met
with administrative sanctions for smuggling, illegally transporting goods or
currency across borders, manufacturing, trading prohibited commodities,
committing trade frauds, tax evasion or tax fraud), Section II Annex VI (Violations
to be met with administrative sanctions for failure to comply with request of
customs authorities in customs procedures, examination, supervision, customs
control, post clearance examination or inspection) and Section III Annex
VI (Violations to be met with administrative sanctions with fine amounts
exceeding powers of heads of customs departments, heads of departments for
post clearance inspection and similar positions) attached to this
Circular do not exceed 0.5% of total number of declarations performed by the
customs brokerage agent on behalf of goods owners that are granted customs
clearance within 365 consecutive days prior to the date of assessment.
4.
Fourth criteria. Total times the customs brokerage agent is sanctioned for
violations specified in Section IV Annex VI (Violations to be met with
administrative sanctions with fine amounts within powers of heads of customs
departments, heads of departments for post clearance inspection and similar
positions) attached to this Circular do not exceed 3% of total number of
declarations performed by the customs brokerage agent on behalf of goods
owners that are granted customs clearance within 365 consecutive days prior
to the date of assessment.
5.
Fifth criteria. The customs brokerage agent is not sanctioned for
violations specified in Section V Annex VI (Violations in operation of
customs brokerage agents) attached to this Circular within 365
consecutive days prior to the date of assessment.
6.
Sixth criteria. The customs brokerage agent is not under list of customs
brokerage agents not operating at registered head offices according to
examination and verification results of customs authorities or informed to
customs authorities by competent authorities within 365 consecutive days
prior to the date of assessment.
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Seventh criteria.
At the time of the assessment, the
customs brokerage agent is providing information serving compliance
assessment on the basis of participation in cooperation agreement or
partnership programs (if any) with customs authorities.
8.
Eighth criteria. The customs brokerage agent has been operating for more than
365 days and performing customs procedures on behalf of goods owners for 100
import and export declarations or more within 365 days prior to the date of
assessment.
Part III
CRITERIA FOR ASSESSMENT OF
ENTERPRISES PROVIDING EXPRESS DELIVERY SERVICES AND ENTERPRISES PROVIDING
POSTAL SERVICES
No.
Criteria
1
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1.
First criteria. An enterprise is not under list of first-degree compliant
enterprises.
2.
Second criteria. The enterprise proceeding with customs procedures on behalf
of goods owners is not sanctioned against violations specified in Point 1
Section I Annex VI (Violations to be charged or filed for charge regarding
smuggling or illegally transporting goods or currency across borders,
manufacturing or trading of prohibited commodities, committing trade frauds,
tax evasion and tax fraud) attached to this Circular within 365
consecutive days prior to the date of assessment.
3.
Third criteria. The enterprise performing customs procedures on behalf of
goods owners is not sanctioned against violations specified in Point 2
Section I Annex VI (Violations to be met with administrative sanctions for
smuggling, illegally transporting goods or currency across borders,
manufacturing, trading prohibited commodities, committing trade frauds, tax
evasion or tax fraud), Section II Annex VI (Violations to be met with
administrative sanctions for failure to comply with request of customs
authorities in customs procedures, examination, supervision, customs control,
post clearance examination or inspection) and Section III Annex VI
(Violations to be met with administrative sanctions with fine amounts
exceeding powers of heads of customs departments, heads of departments for
post clearance inspection and similar positions) attached to this
Circular within 365 consecutive days prior to the date of assessment.
4.
Fourth criteria. Total times the enterprise is sanctioned for violations
specified in Section IV Annex VI (Violations to be met with administrative
sanctions with fine amounts within powers of heads of customs departments,
heads of departments for post clearance inspection and similar positions)
attached to this Circular do not exceed 1% of total number of declarations
performed by the enterprise on behalf of goods owners that are granted
customs clearance within 365 consecutive days prior to the date of
assessment.
5.
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6.
Sixth criteria. In case the enterprise pays duties on behalf of goods
owners, the enterprise does not owe any duties, late payment interests, fines,
customs fees and charges for goods and transports in transit more than 90
days within 365 consecutive days prior to the date of assessment.
7.
Seventh criteria.
At the time of assessment, the enterprise
fully and promptly provides information about goods upon arrival at border
checkpoints; cooperates with customs authorities to dispose inventory;
provides information about signs of risks and signs of violations of goods;
provides information about information technology infrastructure; provides
information about equipment and machinery at areas for joint examination and
monitor of goods and internal management system of the enterprise for customs
authorities on the basis of cooperation agreement or partnership programs (if
any) with customs authorities.
8.
Eighth criteria. At the time of assessment, the enterprise has been
operating more than 365 days.
Part IV
CRITERIA FOR ASSESSMENT OF
COMPLIANCE WITH REGULATIONS AND LAW OF CUSTOMS DECLARANTS THAT ARE OWNERS AND
PERSONS AUTHORIZED BY OWNERS OF TRANSPORTS MAKING ENTRY, EXIT AND TRANSIT
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Criteria
1
2
1.
First criteria. A declarant is not sanctioned against violations
specified in Section I Annex VI (Violations to be met with administrative
sanctions for smuggling, illegally transporting goods or currency across
borders, manufacturing, trading prohibited commodities, committing trade
frauds, tax evasion or tax fraud), Section II Annex VI (Violations to
be met with administrative sanctions for failure to comply with request of
customs authorities in customs procedures, examination, supervision, customs
control, post clearance examination or inspection), Section III Annex VI (Violations
to be met with administrative sanctions with fine amounts exceeding powers of
heads of customs departments, heads of departments for post clearance
inspection and similar positions) and Section VII Annex VI (Violations
of transports) attached to this Circular within 365 consecutive days
prior to the date of assessment.
2.
Second criteria. The declarant is sanctioned for violations specified in
Section IV Annex VI (Violations to be met with administrative sanctions
with fine amounts within powers of heads of customs departments, heads of
departments for post clearance inspection and similar positions) attached
to this Circular no more than 1 time within 365 consecutive days prior to the
date of assessment.
3.
Third criteria. At the time of assessment, the declarant participates in
cooperation or partnership programs with customs authorities regarding
construction of internal control system of enterprises, voluntary cooperation
and provision information about risk warnings, signs of violations of goods
and contents carried on transports making entry, exit and transit on a
regular or irregular basis.
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Fourth criteria. The declarant has been participating in entry and exit
activities more than 365 days and having more than 50 entry and exit declarations
with transports granted customs clearance within 365 consecutive days prior
to the date of assessment.
Part V
CRITERIA FOR ASSESSMENT OF ENTERPRISES PROVIDING PORTS,
STORAGE AND WAREHOUSES
No.
Criteria
1
2
1.
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2.
Second criteria. The enterprise, enterprise owners, Chairperson of Board
of Directors, General Director, Director, legal representatives of the
enterprise are not sanctioned against violations specified in Point 1 Section
I Annex VI (Violations to be charged or filed for charge regarding
smuggling or illegally transporting goods or currency across borders,
manufacturing or trading of prohibited commodities, committing trade frauds,
tax evasion or tax fraud) attached to this Circular within 365
consecutive days prior to the date of assessment.
3.
Third criteria. The enterprise is not sanctioned with such fine amount of
a single sanction that exceeds powers of managers of customs departments,
heads of departments for post clearance inspection and similar positions
within 365 days prior to the date of assessment.
4.
Fourth criteria. The enterprise is not sanctioned with such fine amount of
a single sanction that exceeds powers of heads of customs departments, heads
of departments for post clearance inspection and similar positions within 365
days prior to the date of assessment.
5.
Fifth criteria. Total times the enterprise is sanctioned for violations
specified in Section IV Annex VI (Violations to be met with administrative
sanctions with fine amounts within powers of heads of customs departments,
heads of departments for post clearance inspection and similar positions)
attached to this Circular do not exceed 1% of total number of shipments
entering/exiting their ports, storage and warehouses within 365 consecutive
days prior to the date of assessment.
6.
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7.
Seventh criteria.
The enterprise has been operating
more than 365 days.
ANNEX III
CRITERIA SETS FOR ASSESSMENT
OF COMPLIANCE WITH REGULATIONS AND LAW OF THIRD-DEGREE COMPLIANT CUSTOMS
DECLARANTS
(Attached to Circular No. 81/2019/TT-BTC dated November 15, 2019 of Ministry
of Finance)
Part I
CRITERIA FOR ASSESSMENT OF
ENTERPRISES IMPORTING, EXPORTING AND TRANSITING GOODS
No.
Criteria
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2
1.
First criteria. An enterprise is not under lists of first-degree and
second-degree compliant enterprises.
2.
Second criteria. The enterprise, enterprise owners, Chairperson of Board
of Directors, General Director, Director, legal representatives of the
enterprise are not sanctioned against violations specified in Point 1 Section
I Annex VI (Violations to be charged or filed for charge regarding
smuggling or illegally transporting goods or currency across borders,
manufacturing or trading of prohibited commodities, committing trade frauds,
tax evasion or tax fraud) attached to this Circular within 365
consecutive days prior to the date of assessment.
3.
Third criteria. The enterprise is not sanctioned against violations
specified in Point 2 Section I Annex VI (Violations to be met with
administrative sanctions for smuggling, illegally transporting goods or
currency across borders, manufacturing, trading prohibited commodities,
committing trade frauds, tax evasion or tax fraud) and Section II Annex
VI (Violations to be met with administrative sanctions for failure to
comply with request of customs authorities in customs procedures,
examination, supervision, customs control, post clearance examination or
inspection) attached to this Circular within 365 consecutive days prior
to the date of assessment.
4.
Fourth criteria. Total times the enterprise is sanctioned for violations
specified in Section III Annex VI (Violations to be met with
administrative sanctions with fine amounts exceeding powers of heads of
customs departments, heads of departments for post clearance inspection and
similar positions) attached to this Circular do not exceed 1% of total
number of declarations granted customs clearance of the enterprise within 365
consecutive days prior to the date of assessment.
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Fifth criteria. Total times the enterprise is sanctioned for violations
specified in Section IV Annex VI (Violations to be met with administrative
sanctions with fine amounts within powers of heads of customs departments,
heads of departments for post clearance inspection and similar positions)
attached to this Circular do not exceed 2% of total number of declarations
granted customs clearance of the enterprise within 365 consecutive days prior
to the date of assessment.
6.
Sixth criteria. The enterprise does not owe duties, late payment
interests and fines more than 90 days at the time of assessment.
7.
Seventh criteria.
The enterprise has been
participating in goods import, export and transit activities more than 365
days and having more than 50 declarations for import, export and transit
goods granted for customs clearance within 365 consecutive days prior to the
date of assessment.
Part II
CRITERIA FOR ASSESSMENT OF
CUSTOMS BROKERAGE AGENTS
No.
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1
2
1.
First criteria. A customs brokerage agent is not under lists of
first-degree and second-degree compliant enterprises.
2.
Second criteria. The customs brokerage agent proceeding with customs
procedures for the shipments is not be sanctioned against violations
specified in Point 1 Section I Annex VI (Violations to be charged or filed
for charge regarding smuggling or illegally transporting goods or currency
across borders, manufacturing or trading of prohibited commodities,
committing trade frauds, tax evasion and tax fraud) attached to this
Circular within 365 consecutive days prior to the date of assessment.
3.
Third criteria. Total times the customs brokerage agent is sanctioned for
violations specified in Point 2 Section I Annex VI (Violations to be met
with administrative sanctions for smuggling, illegally transporting goods or
currency across borders, manufacturing, trading prohibited commodities,
committing trade frauds, tax evasion or tax fraud) and Section II Annex
VI (Violations to be met with administrative sanctions for failure to
comply with request of customs authorities in customs procedures,
examination, supervision, customs control, post clearance examination or
inspection) attached to this Circular do not exceed 2% of total number of
declarations performed by the customs brokerage agent on behalf of goods
owners that are granted customs clearance within 365 consecutive days prior
to the date of assessment.
4.
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5.
Fifth criteria. Total times the customs brokerage agent is sanctioned for
violations specified in Section IV Annex VI (Violations to be met with
administrative sanctions with fine amounts within powers of heads of customs
departments, heads of departments for post clearance inspection and similar
positions) attached to this Circular do not exceed 5% of total number of
declarations performed by the customs brokerage agent on behalf of goods
owners that are granted customs clearance within 365 consecutive days prior
to the date of assessment.
6.
Sixth criteria. The customs brokerage agent is not sanctioned for
violations specified in Section V Annex VI (Violations in operation of
customs brokerage agents) attached to this Circular within 365
consecutive days prior to the date of assessment.
Part III
CRITERIA FOR ASSESSMENT OF
ENTERPRISES PROVIDING EXPRESS DELIVERY SERVICES AND ENTERPRISES PROVIDING POSTAL
SERVICES
No.
Criteria
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2
1.
First criteria. An enterprise is not under lists of first-degree and
second-degree compliant enterprises.
2.
Second criteria. The enterprise proceeding with customs procedures on behalf
of goods owners is not sanctioned against violations specified in Point 1
Section I Annex VI (Violations to be charged or filed for charge regarding
smuggling or illegally transporting goods or currency across borders,
manufacturing or trading of prohibited commodities, committing trade frauds,
tax evasion and tax fraud) attached to this Circular within 365
consecutive days prior to the date of assessment.
3.
Third criteria. The enterprise performing customs procedures on behalf of
goods owners is not sanctioned against violations specified in Point 2
Section I Annex VI (Violations to be met with administrative sanctions for
smuggling, illegally transporting goods or currency across borders,
manufacturing, trading prohibited commodities, committing trade frauds, tax
evasion or tax fraud) and Section II Annex VI (Violations to be met
with administrative sanctions for failure to comply with request of customs
authorities in customs procedures, examination, supervision, customs control,
post clearance examination or inspection) attached to this Circular
within 365 consecutive days prior to the date of assessment.
4.
Fourth criteria. Total times the enterprise is sanctioned for violations
specified in Section III Annex VI (Violations to be met with
administrative sanctions with fine amounts exceeding powers of heads of
customs departments, heads of departments for post clearance inspection and
similar positions) attached to this Circular do not exceed 1% of total
number of declarations performed by the enterprise on behalf of goods owners
that are granted customs clearance within 365 consecutive days prior to the
date of assessment.
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Fifth criteria. Total times the enterprise is sanctioned for violations
specified in Section IV Annex VI (Violations to be met with administrative
sanctions with fine amounts within powers of heads of customs departments,
heads of departments for post clearance inspection and similar positions)
attached to this Circular do not exceed 2% of total number of declarations
performed by the enterprise on behalf of goods owners that are granted
customs clearance within 365 consecutive days prior to the date of
assessment.
6.
Sixth criteria. The enterprise is not sanctioned against violations regarding
items and commodities prohibited from being sent, accepted and transported
via postal service network; violations regarding safety and security
assurance in provision and use of postal services under Section VI Annex VI (Violations
in postal operation) attached to this Circular which are notified to
customs authorities by regulatory authorities within 365 consecutive days
prior to the date of assessment.
7.
Seventh criteria.
In case the enterprise pays duties
on behalf of goods owners, the enterprise does not owe duties, late payment
interests and fines more than 90 days at the time of assessment.
Part IV
CRITERIA FOR ASSESSMENT OF
COMPLIANCE WITH REGULATIONS AND LAW OF CUSTOMS DECLARANTS THAT ARE OWNERS AND PERSONS
AUTHORIZED BY OWNERS OF TRANSPORTS MAKING ENTRY, EXIT AND TRANSIT
No.
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1
2
1.
First criteria. A customs declarant is not under list of second-degree
compliant declarants.
2.
Second criteria. The declarant is not sanctioned against violations
specified in Point 1 Section I Annex VI (Violations to be charged or filed
for charge regarding smuggling or illegally transporting goods or currency
across borders, manufacturing or trading of prohibited commodities,
committing trade frauds, tax evasion and tax fraud) and Points 1 and 2
Section VII Annex VI (Violations to be met with administrative sanctions
regarding loading, unloading, transshipment, carriage transfer or carriage
detachment of import, export and transit goods on transports that are
currently subject to customs inspection and monitor without agreement of
customs authorities and failure to provide or fully and promptly provide
documents, files and digital data related to transports making entry and exit
upon request of customs authorities as per the law) attached to this
Circular within 365 consecutive days prior to the date of assessment.
3.
Third criteria. A declarant is sanctioned against violations specified in
Point 2 Section I Annex VI (Violations to be met with administrative
sanctions for smuggling, illegally transporting goods or currency across
borders, manufacturing, trading prohibited commodities, committing trade
frauds, tax evasion or tax fraud), Section II Annex VI (Violations to
be met with administrative sanctions for failure to comply with request of
customs authorities in customs procedures, examination, supervision, customs
control, post clearance examination or inspection), Section III Annex VI (Violations
to be met with administrative sanctions with fine amounts exceeding powers of
heads of customs departments, heads of departments for post clearance
inspection and similar positions) and Points 3, 4 and 5 Section VII Annex
VI (Violations of transports) attached to this Circular no more than 1
time within 365 consecutive days prior to the date of assessment.
4.
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Part V
CRITERIA FOR ASSESSMENT OF
ENTERPRISES PROVIDING PORTS, STORAGE AND WAREHOUSES
No.
Criteria
1
2
1.
First criteria. An enterprise is not under lists of first-degree and
second-degree compliant enterprises.
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Second criteria. The enterprise, enterprise owners, Chairperson of Board
of Directors, General Director, Director, legal representatives of the
enterprise are not sanctioned against violations specified in Point 1 Section
I Annex VI (Violations to be charged or filed for charge regarding
smuggling or illegally transporting goods or currency across borders,
manufacturing or trading of prohibited commodities, committing trade frauds,
tax evasion or tax fraud) attached to this Circular within 365
consecutive days prior to the date of assessment.
3.
Third criteria. The enterprise is not sanctioned with such fine amount of
a single sanction that exceeds powers of managers of customs departments and
similar positions within 365 days prior to the date of assessment.
4.
Fourth criteria. Total times the enterprise is sanctioned for violations
specified in Section III Annex VI (Violations to be met with
administrative sanctions with fine amounts exceeding powers of heads of
customs departments, heads of departments for post clearance inspection and
similar positions) attached to this Circular do not exceed 1% of total
number of shipments entering/exiting their ports, storage and warehouses
within 365 consecutive days prior to the date of assessment.
5.
Fifth criteria. Total times the enterprise is sanctioned for violations
specified in Section IV Annex VI (Violations to be met with administrative
sanctions with fine amounts within powers of heads of customs departments,
heads of departments for post clearance inspection and similar positions)
attached to this Circular do not exceed 2% of total number of shipments
entering/exiting their ports, storage and warehouses within 365 consecutive
days prior to the date of assessment.
ANNEX IV
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Part I
CRITERIA FOR ASSESSMENT OF
ENTERPRISES IMPORTING, EXPORTING AND TRANSITING GOODS
No.
Criteria
1
2
1.
First criteria. An enterprise is not under lists of first-degree,
second-degree and third degree compliant enterprises.
2.
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3.
Third criteria. The enterprise is not sanctioned against violations
specified in Point 2 Section I Annex VI (Violations to be met with
administrative sanctions for smuggling, illegally transporting goods or
currency across borders, manufacturing, trading prohibited commodities,
committing trade frauds, tax evasion or tax fraud) and Section II Annex
VI (Violations to be met with administrative sanctions for failure to
comply with request of customs authorities in customs procedures,
examination, supervision, customs control, post clearance examination or
inspection) attached to this Circular within 365 consecutive days prior
to the date of assessment.
4
Fourth criteria. Total times the enterprise is sanctioned for violations
specified in Section III Annex VI (Violations to be met with
administrative sanctions for violations sanctioned with fine amounts
exceeding powers of heads of customs departments, heads of departments for
post clearance inspection and similar positions) attached to this
Circular do not exceed 2% of total number of declarations granted customs
clearance of the enterprise within 365 consecutive days prior to the date of
assessment.
5
Fifth criteria. Total times the enterprise is sanctioned for violations
specified in Section IV Annex VI (Violations to be met with administrative
sanctions with fine amounts within powers of heads of customs departments,
heads of departments for post clearance inspection and similar positions)
attached to this Circular do not exceed 3% of total number of declarations granted
customs clearance of the enterprise within 365 consecutive days prior to the
date of assessment.
6
Sixth criteria. The enterprise does not owe duties, late payment
interests and fines more than 90 days at the time of assessment.
...
...
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CRITERIA FOR ASSESSMENT OF
CUSTOMS BROKERAGE AGENTS
No.
Criteria
1
2
1.
First criteria. A customs brokerage agent is not under lists of
first-degree, second-degree and third-degree compliant enterprises.
2.
Second criteria. The customs brokerage agent proceeding with customs
procedures for the shipments is not be sanctioned against violations
specified in Point 1 Section I Annex VI (Violations to be charged or filed
for charge regarding smuggling or illegally transporting goods or currency
across borders, manufacturing or trading of prohibited commodities,
committing trade frauds, tax evasion and tax fraud) attached to this
Circular within 365 consecutive days prior to the date of assessment.
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Third criteria. Total times the customs brokerage agent is sanctioned for
violations specified in Point 2 Section I Annex VI (Violations to be met
with administrative sanctions for smuggling, illegally transporting goods or
currency across borders, manufacturing, trading prohibited commodities,
committing trade frauds, tax evasion or tax fraud) and Section II Annex
VI (Violations to be met with administrative sanctions for failure to
comply with request of customs authorities in customs procedures,
examination, supervision, customs control, post clearance examination or
inspection) attached to this Circular do not exceed 3% of total number of
declarations performed by the customs brokerage agent on behalf of goods
owners that are granted customs clearance within 365 consecutive days prior
to the date of assessment.
4.
Fourth criteria. Total times the customs brokerage agent is sanctioned for
violations specified in Section III Annex VI (Violations to be met with
administrative sanctions with fine amounts exceeding powers of heads of
customs departments, heads of departments for post clearance inspection and
similar positions) attached to this Circular do not exceed 7% of total
number of declarations performed by the customs brokerage agent on behalf of
goods owners that are granted customs clearance within 365 consecutive days
prior to the date of assessment.
5.
Fifth criteria. Total times the customs brokerage agent is sanctioned for
violations specified in Section IV Annex VI (Violations to be met with administrative
sanctions with fine amounts within powers of heads of customs departments,
heads of departments for post clearance inspection and similar positions) attached
to this Circular do not exceed 10% of total number of declarations performed
by the customs brokerage agent on behalf of goods owners that are granted
customs clearance within 365 consecutive days prior to the date of
assessment.
6.
Sixth criteria. The customs brokerage agent is not sanctioned for violations
specified in Section V Annex VI (Violations in operation of customs
brokerage agents) attached to this Circular within 365 consecutive days
prior to the date of assessment.
Part III
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No.
Criteria
1
2
1.
First criteria. An enterprise is not under lists of first-degree,
second-degree and third degree compliant enterprises.
2.
Second criteria. The enterprise proceeding with customs procedures on
behalf of goods owners is not sanctioned against violations specified in
Point 1 Section I Annex VI (Group of violations to be charged or filed for
charge regarding smuggling or illegally transporting goods or currency across
borders, manufacturing or trading of prohibited commodities, committing trade
frauds, tax evasion and tax fraud) attached to this Circular within 365
consecutive days prior to the date of assessment.
3.
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4.
Fourth criteria. Total times the enterprise is sanctioned for violations
specified in Section III Annex VI (Violations to be met with
administrative sanctions with fine amounts exceeding powers of heads of
customs departments, heads of departments for post clearance inspection and
similar titles) attached to this Circular do not exceed 2% of total
number of declarations performed by the enterprise on behalf of goods owners
that are granted customs clearance within 365 consecutive days prior to the
date of assessment.
5.
Fifth criteria. Total times the enterprise is sanctioned for violations
specified in Section IV Annex VI (Violations to be met with administrative
sanctions with fine amounts within powers of heads of customs departments,
heads of departments for post clearance inspection and similar titles)
attached to this Circular do not exceed 3% of total number of declarations
performed by the enterprise on behalf of goods owners that are granted
customs clearance within 365 consecutive days prior to the date of assessment.
6.
Sixth criteria. The enterprise is not sanctioned against violations
regarding items and commodities prohibited from being sent, accepted and
transported via postal service network; violations regarding safety and
security assurance in provision and use of postal services under Section VI
Annex VI (Violations in postal operation) attached to this Circular
which are notified to customs authorities by regulatory authorities within
365 consecutive days prior to the date of assessment.
7.
Seventh criteria.
In case the enterprise pays duties
on behalf of goods owners, the enterprise does not owe duties, late payment
interests and fines more than 90 days at the time of assessment.
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CRITERIA FOR ASSESSMENT OF
COMPLIANCE WITH REGULATIONS AND LAW OF CUSTOMS DECLARANTS THAT ARE OWNERS AND
PERSONS AUTHORIZED BY OWNERS OF TRANSPORTS MAKING ENTRY, EXIT AND TRANSIT
No.
Criteria
1
2
1.
First criteria. A customs declarant is not under lists of second-degree
and third-degree compliant declarants.
2.
Second criteria. The declarant is not sanctioned against violations
specified in Point 1 Section I Annex VI (Violations to be charged or filed
for charge regarding smuggling or illegally transporting goods or currency
across borders, manufacturing or trading of prohibited commodities,
committing trade frauds, tax evasion and tax fraud) and Points 1 and 2
Section VII Annex VI (Violations to be met with administrative sanctions
regarding loading, unloading, transshipment, carriage transfer or carriage
detachment of import, export and transit goods on transports that are
currently subject to customs inspection and monitor without agreement of
customs authorities and failure to provide or fully and promptly provide
documents, files and digital data related to transports making entry and exit
upon request of customs authorities as per the law) attached to this
Circular within 365 consecutive days prior to the date of assessment.
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Third criteria. A declarant is sanctioned against violations specified in
Point 2 Section I Annex VI (Violations to be met with administrative
sanctions for smuggling, illegally transporting goods or currency across borders,
manufacturing, trading prohibited commodities, committing trade frauds, tax
evasion or tax fraud), Section II Annex VI (Violations to be met with
administrative sanctions for failure to comply with request of customs
authorities in customs procedures, examination, supervision, customs control,
post clearance examination or inspection), Section III Annex VI (Violations
to be met with administrative sanctions with fine amounts exceeding powers of
heads of customs departments, heads of departments for post clearance
inspection and similar titles) and Points 3, 4 and 5 Section VII Annex VI
(Violations of transports) attached to this Circular no more than 3
times within 365 consecutive days prior to the date of assessment.
4.
Fourth criteria. The declarant is sanctioned for violations specified in
Section IV Annex VI (Violations to be met with administrative sanctions
with fine amounts within powers of heads of customs departments, heads of
departments for post clearance inspection and similar positions) attached
to this Circular no more than 6 times within 365 consecutive days prior to
the date of assessment.
Part V
CRITERIA FOR ASSESSMENT OF
ENTERPRISES PROVIDING PORTS, STORAGE AND WAREHOUSES
No.
Criteria
1
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1.
First criteria. An enterprise is not under lists of first-degree,
second-degree and third degree compliant enterprises.
2.
Second criteria. The enterprise, enterprise owners, Chairperson of Board
of Directors, General Director, Director, legal representatives of the enterprise
are not sanctioned against violations specified in Point 1 Section I Annex VI
(Group of violations to be charged and filed for charge regarding
smuggling or illegally transporting goods or currency across borders,
manufacturing or trading of prohibited commodities, committing trade frauds,
tax evasion or tax fraud) attached to this Circular within 365
consecutive days prior to the date of assessment.
3.
Third criteria. The enterprise is not sanctioned with such fine amount of
a single sanction that exceeds powers of managers of customs departments and
similar positions more than 1 time within 365 days prior to the date of
assessment.
4.
Fourth criteria. Total times the enterprise is sanctioned for violations
specified in Section III Annex VI (Violations to be met with
administrative sanctions with fine amounts exceeding powers of heads of
customs departments, heads of departments for post clearance inspection and
similar positions) attached to this Circular do not exceed 2% of total
number of shipments entering/exiting their ports, storage and warehouses
within 365 consecutive days prior to the date of assessment.
5.
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ANNEX V
CRITERIA SETS FOR ASSESSMENT
OF COMPLIANCE WITH REGULATIONS AND LAW OF FIFTH-DEGREE COMPLIANT CUSTOMS
DECLARANTS
(Attached to Circular No. 81/2019/TT-BTC dated November 15, 2019 of Ministry
of Finance)
Part I
CRITERIA FOR ASSESSMENT OF
ENTERPRISES IMPORTING, EXPORTING AND TRANSITING GOODS
No.
Criteria
1
2
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First criteria. The enterprise, enterprise owners, Chairperson of Board
of Directors, General Director, Director or legal representatives of the
enterprise are sanctioned against violations specified in Point 1 Section I
Annex VI (Violations to be charged and filed for charge regarding
smuggling or illegally transporting goods or currency across borders,
manufacturing or trading of prohibited commodities, committing trade frauds,
tax evasion or tax fraud) attached to this Circular within 365
consecutive days prior to the date of assessment.
2.
Second criteria. The enterprise is sanctioned against violations specified
in Point 2 Section I Annex VI (Violations to be met with administrative
sanctions for smuggling, illegally transporting goods or currency across borders,
manufacturing, trading prohibited commodities, committing trade frauds, tax
evasion or tax fraud) and Section II Annex VI (Violations to be met
with administrative sanctions for failure to comply with request of customs
authorities in customs procedures, examination, supervision, customs control,
post clearance examination or inspection) attached to this Circular
within 365 consecutive days prior to the date of assessment.
3.
Third criteria. Total times the enterprise is sanctioned for violations
specified in Section III Annex VI (Violations to be met with
administrative sanctions with fine amounts exceeding powers of heads of
customs departments, heads of departments for post clearance inspection and
similar positions) attached to this Circular exceed 2% of total number of
declarations granted customs clearance of the enterprise within 365
consecutive days prior to the date of assessment.
4.
Fourth criteria. Total times the enterprise is sanctioned for violations
specified in Section IV Annex VI (Violations to be met with administrative
sanctions with fine amounts within powers of heads of customs departments,
heads of departments for post clearance inspection and similar titles)
attached to this Circular exceed 3% of total number of declarations granted
customs clearance of the enterprise within 365 consecutive days prior to the
date of assessment.
5.
Fifth criteria. The enterprise owes duties, late payment interests or
fines more than 90 days at the time of assessment.
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Part II
CRITERIA FOR ASSESSMENT OF
CUSTOMS BROKERAGE AGENTS
No.
Criteria
1
2
1.
First criteria. The customs brokerage agent proceeding with customs procedures
for the shipments is sanctioned against violations specified in Point 1
Section I Annex VI (Violations to be charged regarding smuggling,
committing trade frauds, tax evasion and tax fraud) attached to this
Circular within 365 consecutive days prior to the date of assessment.
2.
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3.
Third criteria. Total times the customs brokerage agent is sanctioned for
violations specified in Section III Annex VI (Violations to be met with
administrative sanctions with fine amounts exceeding powers of heads of
customs departments, heads of departments for post clearance inspection and
similar positions) attached to this Circular exceed 1% of total number of
declarations performed by the customs brokerage agent on behalf of goods
owners that are granted customs clearance within 365 consecutive days prior
to the date of assessment.
4.
Fourth criteria. Total times the customs brokerage agent is sanctioned for
violations specified in Section IV Annex VI (Violations to be met with
administrative sanctions with fine amounts within powers of heads of customs
departments, heads of departments for post clearance inspection and similar
positions) attached to this Circular exceed 10% of total number of
declarations performed by the customs brokerage agent on behalf of goods
owners that are granted customs clearance within 365 consecutive days prior
to the date of assessment.
5.
Fifth criteria. The customs brokerage agent is sanctioned for violations
specified in Section V Annex VI (Violations in operation of customs
brokerage agents) attached to this Circular within 365 consecutive days
prior to the date of assessment.
Part III
CRITERIA FOR ASSESSMENT OF
ENTERPRISES PROVIDING EXPRESS DELIVERY SERVICES AND ENTERPRISES PROVIDING
POSTAL SERVICES
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Criteria
1
2
1.
First criteria. The enterprise proceeding with customs procedures on behalf
of goods owners is sanctioned against violations specified in Point 1 Section
I Annex VI (Violations to be charged or filed for charge regarding
smuggling or illegally transporting goods or currency across borders,
manufacturing or trading of prohibited commodities, committing trade frauds,
tax evasion and tax fraud) attached to this Circular within 365
consecutive days prior to the date of assessment.
2.
Second criteria. The enterprise performing customs procedures on behalf of
goods owners is not sanctioned against violations specified in Point 2
Section I Annex VI (Violations to be met with administrative sanctions for
smuggling, illegally transporting goods or currency across borders,
manufacturing, trading prohibited commodities, committing trade frauds, tax
evasion or tax fraud) and Section II Annex VI (Violations to be met
with administrative sanctions for failure to comply with request of customs
authorities in customs procedures, examination, supervision, customs control,
post clearance examination or inspection) attached to this Circular
within 365 consecutive days prior to the date of assessment.
3.
Third criteria. Total times the enterprise is sanctioned for violations
specified in Section III Annex VI (Violations to be met with
administrative sanctions with fine amounts exceeding powers of heads of
customs departments, heads of departments for post clearance inspection and
similar positions) attached to this Circular exceed 2% of total number of
declarations performed by the enterprise on behalf of goods owners that are
granted customs clearance within 365 consecutive days prior to the date of
assessment.
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Fourth criteria. Total times the enterprise is sanctioned for violations
specified in Section IV Annex VI (Violations to be met with administrative
sanctions with fine amounts within powers of heads of customs departments,
heads of departments for post clearance inspection and similar titles)
attached to this Circular exceed 3% of total number of declarations performed
by the enterprise on behalf of goods owners that are granted customs
clearance within 365 consecutive days prior to the date of assessment.
5.
Fifth criteria. The enterprise is sanctioned against violations regarding
items and commodities prohibited from being sent, accepted and transported
via postal service network; violations regarding safety and security
assurance in provision and use of postal services under Section VI Annex VI (Violations
in postal operation) attached to this Circular which are notified to
customs authorities by regulatory authorities within 365 consecutive days
prior to the date of assessment.
6.
Sixth criteria. In case the enterprise pays duties on behalf of goods
owners, the enterprise owes duties, late payment interests or fines more than
90 days at the time of assessment.
Part IV
CRITERIA FOR ASSESSMENT OF
COMPLIANCE WITH REGULATIONS AND LAW OF CUSTOMS DECLARANTS THAT ARE OWNERS AND
PERSONS AUTHORIZED BY OWNERS OF TRANSPORTS MAKING ENTRY, EXIT AND TRANSIT
No.
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1
2
1.
First criteria. The declarant is sanctioned against violations specified
in Point 1 Section I Annex VI (Violations to be charged or filed for charge
regarding smuggling or illegally transporting goods or currency across
borders, manufacturing or trading of prohibited commodities, committing trade
frauds, tax evasion and tax fraud) or Point 1 or Point 2 Section VII
Annex VI (Violations to be met with administrative sanctions regarding
loading, unloading, transshipment, carriage transfer or carriage detachment
of import, export and transit goods on transports that are currently subject
to customs inspection and monitor without agreement of customs authorities
and failure to provide or fully and promptly provide documents, files and
digital data related to transports making entry and exit upon request of
customs authorities as per the law) attached to this Circular within 365
consecutive days prior to the date of assessment.
2.
Second criteria. A declarant is sanctioned against violations specified in
Point 2 Section I Annex VI (Violations to be met with administrative
sanctions for smuggling, illegally transporting goods or currency across
borders, manufacturing, trading prohibited commodities, committing trade
frauds, tax evasion or tax fraud), Section II Annex VI (Violations to
be met with administrative sanctions for failure to comply with request of
customs authorities in customs procedures, examination, supervision, customs
control, post clearance examination or inspection), Section III Annex VI (Violations
to be met with administrative sanctions with fine amounts exceeding powers of
heads of customs departments, heads of departments for post clearance
inspection and similar titles) or Point 3, Point 4 or Point 5 Section VII
Annex VI (Violations of transports) attached to this Circular more
than 3 times within 365 consecutive days prior to the date of assessment.
3.
Third criteria. The declarant is sanctioned for violations specified in
Section IV Annex VI (Violations to be met with administrative sanctions
with fine amounts within powers of heads of customs departments, heads of
departments for post clearance inspection and similar positions) attached
to this Circular more than 6 times within 365 consecutive days prior to the
date of assessment.
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CRITERIA FOR ASSESSMENT OF
ENTERPRISES PROVIDING PORTS, STORAGE AND WAREHOUSES
No.
Criteria
1
2
1.
First criteria. The enterprise, enterprise owners, Chairperson of Board
of Directors, General Director, Director or legal representatives of the
enterprise are sanctioned against violations specified in Point 1 Section I
Annex VI (Violations to be charged and filed for charge regarding
smuggling or illegally transporting goods or currency across borders,
manufacturing or trading of prohibited commodities, committing trade frauds,
tax evasion or tax fraud) attached to this Circular within 365
consecutive days prior to the date of assessment.
2.
Second criteria. The enterprise is sanctioned with such fine amount of a
single sanction that exceeds powers of managers of customs departments and
similar positions more than 1 time within 365 days prior to the date of assessment.
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Third criteria. Total times the enterprise is sanctioned for violations
specified in Section III Annex VI (Violations to be met with
administrative sanctions with fine amounts exceeding powers of heads of
customs departments, heads of departments for post clearance inspection and
similar positions) attached to this Circular exceed 2% of total number of
shipments entering/exiting their ports, storage and warehouses within 365
consecutive days prior to the date of assessment.
4.
Fourth criteria. Total times the enterprise is sanctioned for violations
specified in Section IV Annex VI (Violations to be met with administrative
sanctions with fine amounts within powers of heads of customs departments,
heads of departments for post clearance inspection and similar positions)
attached to this Circular exceed 3% of total number of shipments
entering/exiting their ports, storage and warehouses within 365 consecutive
days prior to the date of assessment.
ANNEX VI
LISTS OF VIOLATIONS TAKEN INTO
ACCOUNT IN COMPLIANCE ASSESSMENT OF CUSTOMS DECLARANTS
(Attached to Circular No. 81/2019/TT-BTC dated November 15, 2019 of Ministry
of Finance)
I.
Violations regarding smuggling, illegally transporting goods or currency across
borders, manufacturing or trading of prohibited commodities, committing trade
frauds, tax evasion or tax fraud:
1. Violations to be charged or filed for charges as specified
in the 2015 Criminal Code and amendments thereto in 2017:
a) Smuggling;
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c) Manufacture or trading
of banned goods;
d) Possession or
transport of banned goods;
e) Manufacture or trading
of counterfeit goods;
f) Manufacture or trading
of counterfeit foods, foodstuff or food additives;
g) Manufacture of trading
of counterfeit medicines for treatment or prevention of diseases;
h) Tax evasion;
i) Infringement of
industrial property rights;
j) Import of wastes into
Vietnam’s territory;
k) Violations against
regulations on management and protection of endangered, rare animals;
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m) Manufacturing,
possession, transport, trading of instruments and equipment serving illegal
manufacturing or use of narcotic substances;
n) Offences against
regulations on management, use of narcotic substances, precursors, narcotic
drugs and psychotropic drugs;
o) Illegal manufacture,
possession, transport, use or appropriation of explosive materials;
p) Illegal manufacture,
possession, transport, use, trading or appropriation of hunting rifles, cold
weapons, sporting weapons or combat gears;
q) Money laundering;
r) Fabricating an
organization's seal or documents and use thereof;
2. Violations to be met with administrative sanctions:
a) Swapping of goods
underwent customs inspection with goods yet to undergo customs inspection;
b) Use of a fabricated
customs seal;
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d) Illegal use of login
account or digital signature granted to other organizations or individuals to
perform customs procedures;
dd) Illegal access,
falsification or damage to customs information system that does not constitute
a criminal offence;
e) Illegal trafficking of
goods or currency across borders that does not constitute a criminal offense;
g) Deliberate change of
package or label of goods placed under customs surveillance;
h) Deliberate use of
goods placed under customs surveillance; goods being preserved awaiting customs
clearance as per the law;
i) Use of transports
registered for circulation abroad and temporarily imported in Vietnam;
j) Concealing, trading or
transporting of import or export goods without having legal documents within
customs controlled area involving exhibits of violations worth VND 50,000,000
or more that does not constitute a criminal offense;
k) Liquidating,
destroying or disposing goods to avoid customs examination, surveillance or
inspection;
l) Tax evasion or tax
fraud;
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n) Violations regarding
temporary import for re-export or temporary export for re-import of goods:
Temporary import for re-export or temporary export for re-import of goods
requiring permits of competent regulatory agencies without having the permits
as per the law;
o) Entering to toll
manufacturing agreements with foreign traders regarding import or export goods
requiring permits without having acceptance of competent regulatory agencies as
per the law;
p) Customs violations;
violations in other fields sanctioned by customs authorities with fine amount
of a single sanction exceeds VND 50,000,000 that are not specified in Section
II of this list.
II.
Failure to comply with request of customs authorities in following customs
procedures, customs examination, surveillance, inspection or post clearance
examination, inspection
1. Failure to assign personnel or means serving physical
inspection of goods or transports upon request of customs authorities without
legitimate reasons.
2. Failure to comply with decision on examination or tax
inspection of customs authorities.
3. Failure to present goods placed under customs surveillance
or goods being detained that are subject to post clearance inspection to enable
customs authorities to inspect according to customs laws.
4. Failure to comply with orders to bring transports to a halt
or inspect transports as per the law.
5. Failure to provide mapping of cargo bays, directions or
reveal places suspected to conceal goods on transports to exercise decisions on
administrative inspection.
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7. Loading, unloading, transshipment, carriage transfer or
carriage detachment of import, export and transit goods on transports that are
currently subject to customs inspection and monitor without agreement of
customs authorities.
8. Failure to provide or fully and promptly provide documents,
files, papers or digital documents relating to import or export goods,
transports making entry, export or transit upon request of customs authorities
as per the law.
III.
Violations to be met with administrative sanctions with fine amounts exceeding
powers of heads of customs departments, heads of departments for post clearance
inspection and similar positions
Violations in the field
of customs; violations in other fields sanctioned by customs authorities with
fines amount in a single sanction exceeding powers of heads of customs
departments, heads of departments for post clearance inspection and similar
positions that are not specified in Sections I and II above.
IV.
Violations to be met with administrative sanctions with fine amounts within
powers of heads of customs departments, heads of departments for post clearance
inspection and similar positions
Violations in the field
of customs; violations in other fields sanctioned by customs authorities with
fines amount in a single sanction within powers of heads of customs
departments, heads of departments for post clearance inspection and similar
positions that are not specified in Sections I, II and III above.
V.
Violations in operations of customs brokerage agents according to Circular No.
12/2015/TT-BTC dated January 30, 2015 of Minister of Finance on elaborating to
procedures for issuance of license for customs declaration operation; issuance
and revocation of identification number of personnel of customs brokerage
agents; procedures for recognition and operation of customs brokerage agents
and Circular No. 22/2019/TT-BTC dated April 16, 2019 on amendments to a number
of Articles of Circular No. 12/2015/TT-BTC
1. Failure to report on operations of customs brokerage agents
using Form No. 10 attached to Circular No. 22/2019/TT-BTC dated April 16, 2019
(hereinafter referred to as “report”), failure to adequately report or failure
to report within time limit to customs authorities 2 consecutive times.
2. Failure to inform customs authorities about personnel of
customs brokerage agents changing to other professions, changing to other
customs brokerage agents or terminating labor contracts.
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VI.
Violations in postal operations taken into account in case customs declarants
are enterprises providing international postal services or enterprises
providing international express delivery services according to Articles 7 and 8
of Decree No. 174/2013/ND-CP dated January 13, 2013 of Government on adoption
of sanctions in postal, telecommunication, information technology and
telegraphy frequency operations
1. Violations against regulations on items and commodities
prohibited from being sent, accepted or transported via postal service network.
2. Other violations against regulations on safety and security
assurance in provision and use of postal services.
VII. Violations
of customs declarants that are owners and persons authorized by owners of
transports making entry and exit
1. Loading, unloading,
transshipment, carriage transfer or carriage detachment of import, export and
transit goods on transports that are currently subject to customs inspection
and monitor without agreement of customs authorities.
2. Failure to provide or fully and promptly provide documents,
files, papers or digital documents relating to transports making entry or export
upon request of customs authorities as per the law.
3. Facilitating travel of foreign transports across land
borders on incorrect routes or border checkpoints as per the law.
4. Making entry, exit or transit with transports inconsistent
with permits issued by competent authorities.
5. Failure to re-export or re-import transports before time
limit as per the law.