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MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence
- Freedom - Happiness
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No. 96/2003/TT-BTC
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Hanoi, 10 October 2003
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CIRCULAR
ON
POST-CUSTOMS CLEARANCE INSPECTION
OF EXPORTED AND IMPORTED GOODS PROVIDING GUIDELINES FOR IMPLEMENTATION OF
DECREE 102-2001-ND-CP OF THE GOVERNMENT DATED 31 DECEMBER 2001 PROVIDING
DETAILED REGULATIONS ON POST-CUSTOMS CLEARANCE INSPECTION OF EXPORTED AND
IMPORTED GOODS
Pursuant
to the Law on Customs 29-2001-QH10 dated 29 June 2001;
Pursuant to Decree 86-2002-ND-CP of the Government dated 5 November 2002 on
functions, duties, powers and organizational structure of ministries and
ministerial equivalent bodies;
Pursuant to Decree 77-2003-ND-CP of the Government dated 1 July 2003 on
functions, duties, powers and organizational structure of the Ministry of
Finance;
Pursuant to Decree 102-2001-ND-CP of the Government dated 31 December 2001
providing detailed regulations on post-customs clearance inspection of exported
and imported goods;
The Ministry of Finance hereby provides the following guidelines for a number
of provisions on post-customs clearance inspection:
I. GENERAL PROVISIONS
1. Post-customs clearance inspection:
1.1 Post-customs clearance inspection means inspection
activities conducted by customs offices with a view to evaluating the accuracy
and truthfulness of the contents of documents declared, submitted or presented
to the customs offices by goods owners or their authorized representatives or
by organizations and individuals directly exporting or importing goods
(hereinafter referred to as inspected units) in order to prevent and
deal with acts in breach of the laws on customs, tax frauds and breaches of the
policies on import and export management with respect to imported or exported
goods which have cleared customs.
1.2 Objects of post-customs clearance inspection shall be
documents in a customs file, accounting records and books, financial
statements, electronic data and other documents related to consignments of
exported or imported goods of organizations and individuals, including
declarants, customs agents; persons or agents purchasing, selling or consuming
imported or exported goods; organizations and individuals retaining and using
imported or exported goods which have cleared customs.
1.3 Scope of post-customs clearance inspection:
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1.3.2 Prior to and during post-customs clearance
inspections, customs offices shall work with bodies such as tax authorities,
banks, insurers, inspection experts, transporters, forwarding agents and other
concerned organizations and individuals to verify, investigate and inspect the
accuracy of records and documents of consignments of imported or exported goods
which have cleared customs, in particular:
Lists of invoices of sold or purchased goods or services,
tax declarations, financial statements, and so forth, of the inspected unit;
Documentation of payments made via banks;
Certificates of insurance;
Certificates of expert inspection, results of expert
inspection, analyses and classification of goods;
Transportation contracts, bills of lading and equivalent
documents;
Contracts, invoices or documentation of delivery and
receipt of goods;
Records and documents of other concerned organizations and
individuals.
Concerned bodies, organizations and individuals shall be
responsible for facilitating and providing necessary accounting records and
books, financial statements, information and documents in direct service of the
post-customs clearance inspection at the written request of customs offices.
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1.3.4 A customs office may conduct a post-customs clearance
inspection within a time-limit of five years (sixty (60) months) from the date
of customs clearance of exported or imported goods if any indication of a
breach of the laws on customs with respect to such goods is identified.
2. Indications of breaches of the laws
on customs:
Indications of a breach of the laws on customs shall be
provided for specifically as follows:
2.1 Upon identifying indications that documents in a
customs file are not lawful or proper in accordance with the provisions on the
form, stated items, chronological order (such as information in such documents
in the customs file on the name of goods; quantity; weight; capacity, volume;
trademarks; code, duty rate; nature; ingredients, composition; design; usage;
specifications of packaging and other properties of goods do not match, are
incorrect or inconsistent or unreasonable).
2.2 Upon discovering indications that the declared taxable
value is unreasonable and is not in accordance with the applicable State
regulations on management of taxable value such as:
2.2.1 The taxable price of imported or exported goods or
actual price to be paid or already paid has been declared incorrectly;
2.2.2 The taxable price of imported goods is too
unreasonable and lower than:
The selling price of such goods in the domestic market of Vietnam
after deduction of taxes, expenses and reasonable profits derived after import;
and/or
The import price of identical or similar goods imported by
other enterprises at the same time, from the same market and with the same
method of delivery;
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2.2.4 Method, means, distance and route of transportation
and freight declared is unreasonable;
2.2.5 Insurance premiums declared are unreasonable.
2.3 Information on origin or the certificate of origin
(C/O) of imported or exported goods does not conform
2.4 The are indications of a fraud in enjoying the
preferential treatment prescribed in the policy of taxation or of a trade
fraud, such as use for improper purposes, fraudulent levels of consumption of
materials and sub-materials in respect of goods processed or goods imported for
manufacture of goods for export, imported or exported goods which are entitled
to exemption, reduction or refund of import or export duties in accordance with
the Law on Import and Export Duties and other relevant laws on taxation,
the Law on Foreign Investment in Vietnam, the Law on Promotion of
Domestic Investment, and so forth.
2.5 A consignment has indications of a breach of the State
policy on management of imported or exported goods such as: goods the import or
export of which is prohibited; or goods the import or export of which is
subject to a permit of the Ministry of Trade or a body authorized by the
Ministry of Trade have been imported or exported without any permit; goods the
import or export of which is subject to management by specialized line
ministries do not satisfy all conditions for import or export; goods in breach
of forms of import or export; goods have indications of a breach of the customs
procedures or custom inspection or supervision regime, such as taking advantage
of the policies on exemption from customs inspection or on random inspection of
ten (10) per cent or less of actual goods.
2.6 There is information that any content of the conclusion
in a certificate of expert inspection, results of analysis or classification of
a consignment of imported or exported goods provided by the bodies or
organizations conducting the inspection, analysis or classification of goods
does not indicate the correct nature and usage of actual goods; the powers,
functions or scope of inspection, analysis or classification of goods are not
performed in accordance with regulations for the purpose of trade fraud or tax
evasion.
2.7 Other suspicious indications.
3. Organization of collection,
analysis, processing and management of information:
3.1 Sources of information to be collected:
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3.1.1
Information from the customs clearance process, such as
from divisions receiving and registering declaration forms, conducting actual
inspection of goods, calculating duties or verifying prices;
Information from the final review of customs files at
customs offices via periodical and individual reports;
Information from specialized divisions under provincial,
inter-provincial or municipal departments, such as the pricing division, the
division of consulting for smuggling control, the technical division, the
customs control team, inspectors;
Information from other provincial, inter-provincial or
municipal departments where importing or exporting organizations and
individuals register customs declaration forms;
Information from departments under the General Department
of Customs, such as the Department of Smuggling Control and Investigation, the
Department of Information Technology and Customs Statistics, the Department of
Customs Supervision and Management, the Department of Inspection of Collection
of Import and Export Duties, the Legal Department, the International
Co-operation Department, the Inspectorate of the General Department, the
Northern, Central and Southern Centres for Analysis and Classification of
Imported and Exported Goods.
3.1.2 Information from units in the finance branch:
Units under taxation authorities;
Units in the finance inspector network at all levels;
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The Department of Price Control and price evaluation centres;
Units in the network of the State Treasury;
Other units belonging to or under the finance branch.
3.1.3 Information from sources outside the finance branch:
Information from bodies: the Ministry of Trade, market
control authorities, police authorities, ranger authorities, banking
authorities, borderguard army, specialized inspection bodies under ministries
in charge of specialized industries, and so forth;
Information from the community of importing and exporting
enterprises, in particular from enterprises importing identical or similar
goods;
Information collected from means of mass media, such as
press, radio, television and internet;
Information from letters of denunciation, information from
organizations and individuals within or outside the branch.
3.1.4 Information collected by way of co-operation with the
World Customs Organization (WCO), the Customs Intelligence Organization (RILO),
the ASEAN Customs Organization, and other international economic organizations.
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3.2 Content of analysis and classification of information:
Collected information shall be analysed and classified on
the basis of the following criteria:
3.2.1 Information on importing or exporting organizations
and individuals: general information on importers or exporters (name and tax
code of enterprise, address, bank account, account number, lines of business,
form of business, organizational structure, branches, and so forth); scope of
operations; business sectors; form of import or export; foreign importers or
exporters which have trade relations with the inspected unit; financial
position of enterprise, information on observance of the laws on customs
(number of breaches subject to penalty and degree of penalty, and so forth);
3.2.2 Information on imported or exported goods: items of
goods, number of occasions of import or export, quantity of goods, taxable
value, value of imported or exported goods, code, duty rate, origin, quantity,
weight, trademarks and other information to be used for assessing the
seriousness of the trade fraud of goods;
3.2.3 Other information: routes of transportation, means of
transportation of goods, prices of goods in foreign markets etc.
3.3 Processing of information:
Collected and analysed information shall be processed as
follows:
3.3.1 With respect to information on indications of a
breach of the laws on customs or trade fraud of a consignment of imported or
exported goods of an organization or individual having a head office located
within the locality under the control of the customs office, the customs file
shall be studied, relevant issues shall be verified and a plan for post-customs
clearance inspection shall be prepared in order to reach an accurate conclusion
in relation to the breach of the laws on customs or trade fraud.
3.3.2 With respect to information on indications of a
breach of the laws on customs or trade fraud of a consignment of imported or
exported goods of an organization or individual having a head office located
outside the locality under the control of the customs office, a report shall be
prepared specifying the indications of the breach and providing information on
the consignment and importing or exporting organization or individual (if any)
and shall be submitted to the authority to sign and forward to the provincial,
inter-provincial or municipal customs department in charge of the locality in
which the office of the organization or individual importing or exporting such
consignment of goods is located in order to conduct a post-customs clearance
inspection; the customs file shall be provided and/or officials shall be
assigned to co-ordinate at the written request of the customs department in
charge of the locality in which the office of the importing or exporting
organization or individual is located.
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3.4.1 Provincial, inter-provincial or municipal customs
departments:
The provincial, inter-provincial or municipal customs
department shall be responsible for directing units under its control to
collect information from sources in the locality under its administrative
management in order to analyse, process and manage information and to notify
customs offices at bordergates of the indications of breaches of the laws on
customs and the methods of trade fraud of importing or exporting organizations
or individuals within the locality under its control; shall submit periodical
or individual reports to the General Department of Customs;
Customs offices at bordergates and other specialized
divisions under the provincial, inter-provincial or municipal customs
department shall be responsible for collecting and providing information to the
post-customs clearance inspection division; co-ordinating with the post-customs
clearance inspection division to identify indications of breaches of the laws
on customs or trade frauds of importing or exporting organizations or
individuals aimed at serving the work of post-customs clearance inspection.
3.4.2 The General Department of Customs:
The General Director of the General Department of Customs
shall direct departments under the General Department of Customs, provincial,
inter-provincial or municipal customs departments, customs offices at
bordergates and customs inspection groups to
The Post-Customs Clearance Inspection Department shall be a
focal body to organize the collection, analysis, classification and processing
of information; to notify methods of fraud and indications of breaches of the
laws by importing or exporting organizations or individuals to all customs
offices in order that provincial, inter-provincial or municipal customs offices
shall take effective measures of management, operation and utilization;
Functional departments under the General Department of
Customs, such as the Department of Smuggling Control and Investigation, the
Department of Information Technology and Customs Statistics, the Department of
Customs Supervision and Management, the Department of Inspection of Collection
of Import and Export Duties, the Legal Department, the International
Co-operation Department, the Inspectorate of the General Department, the
Northern, Central and Southern Centres for Analysis and Classification of
Imported and Exported Goods shall be responsible for providing the Post-Customs
Clearance Inspection Department with information on indications of breaches of
the laws and trade frauds of importing or exporting organizations and
individuals; co-ordinating with the Post-Customs Clearance Inspection
Department at its request in the work of post-customs clearance inspection.
Collected information must be managed closely. The exchange
and provision of information internally and externally must be in accordance
with the regulations on confidentiality. Information technology shall be
applied step-by-step to the collection, analyses and management of information
at all customs offices.
The General Director of the General Department of Customs
shall issue detailed regulations on collection, analyses and management of
information serving the work of post-customs clearance inspection.
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4.1 The director of the customs department of a province,
several provinces or city under central authority shall sign decisions on
post-customs clearance inspection in respect of consignments of imported or
exported goods which have indications of a breach of the laws on customs of
organizations or individuals engaged in import or export activities and having
offices located in and a tax code registered in the locality under its control.
Localities of post-customs clearance inspection of
provincial, inter-provincial or municipal customs departments shall be as
provided in the Appendix "List of localities of post-customs clearance
inspection by provincial, inter-provincial or municipal Customs
Departments" issued with this Circular.
4.2 The General Director of the General Department of
Customs shall sign decisions on post-customs clearance inspection in the case
of indications of breaches relating to several localities under different
customs departments of provinces, several provinces or cities under central
authority or complicated breaches relating to multiple offenders.
II. CONTENTS AND ORDER OF POST-CUSTOMS CLEARANCE INSPECTION
If customs offices do not have sufficient grounds for
dealing with the breach of the laws on the basis of the indications of a breach
of the laws on customs, it must conduct a post-customs clearance inspection of
organizations and individuals directly related to the consignment of imported
or exported goods in order to reach a proper and correct conclusion.
1. Contents of post-customs clearance
inspection:
1.1 Inspection of the accuracy and truthfulness of the
contents declared on the customs declaration forms, records presented and/or
submitted to the customs offices, accounting books and financial statements and
other documents related to exported and imported goods which show indications
of a breach of the laws on customs.
1.2 Actual inspection of imported or exported goods which
have cleared customs if such goods are still retained at the inspected unit or
if the customs office has evidence that such goods are still retained and
managed by other organizations or individuals.
1.3 Inspection of the observance of the provisions of the
laws on duty payable on exported and imported goods as well as of policies on
export-import management; the laws on customs procedures, customs inspection
and supervision in respect of forms of imported or exported goods.
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The order of post-customs clearance inspection shall
include the following steps:
2.1 Preparation for inspection:
Based on the collected information, preparation of a plan
for inspection to specify the purposes, requirements, contents, scope and
duration of the inspection;
Proposal of the personnel of the inspection team and head
of the inspection team in conformity with the requirements of the work;
Preparation of documents in relation to the inspection.
Where the inspected unit has an office located in the locality under the
control [of the inspecting customs office1 but has registered the
declaration form at the customs department of another province or city, the
customs department of such locality shall be requested to provide the customs
file retained by it for inspection and verification or may assign officers to
participate and co-ordinate in the inspection. Study of the customs file prior
to issuance of a decision on post-customs clearance inspection;
Verification of various relevant information and documents
prior to issuance of a decision on post-customs clearance inspection, such as:
verification at banks, insurers, transporters, local tax authorities or other
enterprises engaged in import or export of similar goods and other
organizations and individuals abroad;
To conduct the post-customs clearance inspection, the
customs office may invite the inspected unit to attend the office of the
customs office to explain and clarify the indications of a breach of the laws
on customs identified by the customs office. If there are sufficient grounds
for a conclusion in relation to the indications of such breach, the
post-customs clearance inspection shall not be required to be conducted at the
inspected unit.
2.2 Issuance of decisions and provision of time-limits for
post-customs clearance inspection:
A decision on post-customs clearance inspection shall be
issued in accordance with the provisions in article 6 of Decree 102-2001-ND-CP
of the Government dated 31 December 2001;
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The maximum duration of a direct inspection at an inspected
unit pursuant to a single decision on inspection shall be five working days,
calculated from the day on which the inspection team works directly with the
inspected unit and the inspected unit presents in full documents and records to
the inspection team as stipulated;
1 Inserted by Phillips Fox to aid comprehension.
If, upon expiry of the duration for the inspection, the
contents of the inspection have not yet been completed, the matter shall be
reported to the person who made the decision on post-customs clearance
inspection for the purpose of extension of the duration of the inspection. The
maximum duration of an extension shall be five working days; the duration shall
only be extended once. The content of the decision on extension, specifying the
duration of the extension and the reasons therefor, shall be notified in
writing to the inspected unit.
2.3 Announcement of decisions on post-customs clearance
inspection:
Upon commencement of implementation of a decision on
post-customs clearance inspection, the head of the inspection team must work
with the head, or the person authorized by the head, of the inspected unit and
individuals related to the contents of the inspection with respect to
announcement of the decision on post-customs clearance inspection.
2.4 Performance of inspection in accordance with the
contents of the decision on post-customs clearance inspection:
The inspected unit shall, on the basis of the contents and
scope of the inspection stated in the decision on post-customs clearance
inspection,
Based on the indications of the breach of the laws on
customs and the contents and scope of the inspection set out in the decision on
post-customs clearance inspection, the inspection shall focus on the following
contents:
Inspection of the completeness, lawfulness, validity,
integrity, accuracy and truthfulness of the customs file retained by the
inspected unit; verification against the customs file of the consignment of
imported or exported goods subject to inspection retained at the customs
office;
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Where deemed necessary, actual inspection of goods which
are still retained at the inspected unit or which the customs office has
evidence to prove are currently retained and managed by another organization or
individual;
Inspection of the observance of the provisions of the laws
on duties and other charges as well as of policies on import and export
management and other provisions of the laws relating to the consignment of
goods of the inspected unit;
Inspection of other documents relating to the consignment
of goods or items of goods subject to inspection.
During the course of inspection of the above items, upon
identification of any breach of the laws on customs, a record of such breach
shall be prepared in accordance with applicable regulations. The head of the
inspection team must report promptly to the person who made the decision on
post-customs clearance inspection upon identification of breaches of the law
which
2.5 Minutes on conclusions of inspection:
Upon completion of an inspection, the inspection team shall
prepare minutes on the conclusions of the inspection on the basis of evidence
collected, the verification on the basis of the legal instruments and other
relevant regulations in order to provide clear conclusions on the levels of
proper and improper conduct, the specific responsibilities of the inspected
unit and concerned organizations and individuals, to propose a form of penalty
and measures to remedy the breach and the matters to be further resolved.
The minutes on conclusions of the inspection shall be
signed by the head of the inspection team and the head of the inspected unit,
or a person authorized by him or her.
In cases where the head, or the person authorized by the
head, of the inspected unit disagrees with the contents of the minutes on
conclusions of the inspection, he or she shall still sign the minutes on
conclusions of the inspection and shall be entitled to record clearly his or
her opinion in the minutes on conclusions of the inspection together with
explanatory statements, but must still comply with the conclusions of the
inspection provided by the inspection team, and he or she shall have the right
to lodge a complaint with the person who signed the decision on post-customs
clearance inspection.
Where an inspected unit fails to abide by the decision on
post-customs clearance inspection or to provide fully the file, documents,
records, books of account, financial statements and other documents relating to
the consignment of goods subject to the post-customs clearance inspection to
the inspection team, or refuses to sign the minutes on conclusions of the
inspection, the head of the inspection team shall state clearly his or her
opinion in the minutes on conclusions of the inspection and, at the same time,
report the matter to the person who signed the decision on post-customs
clearance inspection to take measures to deal with the inspected unit in
accordance with law.
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2.6.1 The head of the inspection team shall report on the
performance and results of the inspection to the person who signed the decision
on post-customs clearance inspection.
2.6.2 The competent authority shall, on the basis of the
minutes on conclusions of the inspection and the record of the administrative
breach, make a decision dealing with the breach in accordance with the relevant
laws, in particular:
In the case of an administrative breach falling within the
powers of the customs office to deal with, the person who signed the decision
on post-customs clearance inspection shall direct the competent office to deal
with it in accordance with regulations;
In the case of an administrative breach falling outside the
powers of the customs office to deal with, the person who signed the decision
on post-customs clearance inspection shall forward the file to the relevant
authority to deal with it in accordance with regulations;
In the case of collection of unpaid duty and/or other
payments, the person who signed the decision on post-customs clearance
inspection shall direct in writing the authorized person to issue a decision on
collection of unpaid duty in accordance with law;
In the case of refund of duty and/or other payments, the
person who signed the decision on post-customs clearance inspection shall
forward a written notice and file to the provincial, inter-provincial or
municipal customs department which conducted the customs clearance for the
consignment of goods in order to consider and make the refund in accordance
with regulations;
In the case of a breach which is subject to criminal
prosecution, the person who signed the decision on post-customs clearance
inspection shall forward the complete file to the relevant authority for considering
and dealing with such breach in accordance with its powers as stipulated by
law.
2.6.3 Fines and amounts of unpaid duty shall be paid to the
escrow account of the customs office opened at the provincial or municipal
State Treasury in its locality. The payment of relevant costs and finalization
of the above amounts shall be made in accordance with applicable regulations.
2.6.4 The customs department which signed the decision on
post-customs clearance inspection shall be responsible for:
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Reporting the results of the inspection to the General
Department of Customs (Post-Customs Clearance Inspection Department) for
monitoring;
Notifying the relevant provincial, inter-provincial or
municipal customs department or customs office of a bordergate of the
conclusions of the inspection team and measures to deal with the breach of the
inspected unit taken by the person who signed the decision on post-customs
clearance inspection (if any).
III. RESOLUTION OF COMPLAINTS AND DENUNCIATIONS; DEALING
WITH BREACHES AND REWARDS
1. Resolution of complaints:
1.1 Rights and obligations of inspected units with respect
to complaints:
If the inspected unit disagrees with the decision on
collection of unpaid duty or penalty for the breach, it must still implement
such decision and shall have the right to lodge a complaint with the person
authorized to resolve complaints as follows:
The person who signed the decision on penalty for the
breach shall have the power to resolve the complaint at the first instance.
Pending resolution of the complaint, the inspected unit must still abide by the
decision on penalty of the customs office;
In the case of disagreement with the decision on resolution
of the complaint at first instance or if the complaint is not resolved within
the time-limit, the inspected unit shall have the right to complain to the
authority at the level immediately higher than the person who signed the
decision on penalty for the breach in accordance with the hierarchy or may institute
legal proceedings at a court in accordance with law;
In the case of failure to institute legal proceedings at a
court but continuance of complaint to the Minister of Finance, the decision of
the Minister of Finance on resolution of the complaint shall be final.
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Bodies which are responsible for resolving complaints
lodged by inspected units must ensure resolution within the time-limit and in accordance
with the procedures and their powers. Where a complaint falls outside their
power, they must forward the file or report the matter to the authorized body
for resolution in accordance with the regulations and, at the same time, give
notification thereof to the inspected unit.
Bodies resolving complaints shall have the right to request
the inspected unit which lodged the complaint to provide the file and documents
relating to the complaint. If the inspected unit refuses to provide the file
and documents, the bodies resolving complaints shall have the right to refuse
the consideration and resolution of the complaint and give notification thereof
to the inspected unit which lodged the complaint.
1.3 Procedures and limitation periods for lodging complaints
and resolving complaints:
The procedures and limitation period for lodging a
complaint; the time-limits, procedures and powers to resolve complaints shall
be subject to the laws on complaints and denunciations and other relevant laws.
2. Resolution of denunciations:
Inspected units shall be entitled to lodge a denunciation
regarding a post-customs clearance inspection or the conduct of an officer
engaged in the post-customs clearance inspection which is contrary to the
provisions of the law.
The rights and obligations of denouncers and denounced
persons; the procedures and powers to resolve denunciations shall be subject to
the laws on complaints and denunciations and other relevant laws.
3. Dealing with breaches:
3.1 Customs officers committing a breach of the provisions
in relation to post-custom clearance inspection stipulated in the Law on
Customs, Decree 102-2001-ND-CP of the Government dated 31 December 2001
providing detailed regulations on post-customs clearance inspection of exported
and imported goods and this Circular shall, depending on the nature and
seriousness of the breach, be subject to disciplinary action or criminal
prosecution in accordance with law and compensation for any damage in
accordance with law if they cause any damage to inspected units.
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4. Rewards:
Customs offices and customs officers making notable
achievements in post-custom clearance inspection; other bodies, organizations
and individuals making notable achievements in co-ordination and performance of
post-customs clearance inspection shall be rewarded in accordance with law.
IV. ORGANIZATION OF IMPLEMENTATION
1. The General Director of the General Department of
Customs shall be responsible for establishing a database and regulations for
collecting and exchanging information domestically and internationally;
establishing regulations on relations and co-ordination between organizations
in and outside the network of customs offices serving the work of post-customs
clearance inspection; issuing and providing guidelines for implementation of
the procedures for final review of customs files at customs offices and
post-customs clearance inspection of inspected units; organizing the
implementation of post-customs clearance inspection in accordance with Decree
102-2001-ND-CP of the Government dated 31 December 2001 providing detailed
regulations on post-customs clearance inspection of exported and imported goods
and the guidelines provided in this Circular.
2. The General Director of the General Department of
Taxation shall direct that local taxation departments and their units shall be
responsible for co-ordination in collection and exchange of information and
inspection of enterprises in accordance with law.
3. The Director of the Price Control Department and heads
of units under the Ministry of Finance shall be responsible for providing
guidelines to their units to co-ordinate with customs offices at all levels in
provision of information and documents and in arranging co-ordination in
performance of post-customs clearance inspection at the request of customs
offices.
4. This Circular shall be of full force and effect after
fifteen (15) days from the date of publication in the Official Gazette and
shall repeal Decision 1558-2001-QD-TCHQ of the General Director of the General
Department of Customs dated 28 December 2001 on post-customs clearance
inspection of imported or exported goods.
FOR
THE MINISTER OF FINANCE
DEPUTY MINISTER
Truong Chi Trung
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LIST OF
LOCALITIES UNDER AUTHORITY OF PROVINCIAL, INTER-PROVINCIAL AND MUNICIPAL
CUSTOMS DEPARTMENTS FOR POST-CUSTOMS CLEARANCE INSPECTION
No.
Provincial, Inter-Provincial and
Municipal Customs Departments
Provinces and Cities being Localities
under Authority for Post-Customs Clearance Inspection
1
Customs
Department of An Giang
Province
An
Giang Province
2
Customs
Department of Ba Ria-Vung
Tau Province
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3
Customs
Department of Binh
Duong Province
Binh Duong
Province
4
Customs
Department of Binh
Dinh Province
Binh Dinh
Province and Phu
Yen Province
5
Customs
Department of Binh
Phuoc Province
Binh Phuoc
Province
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Customs
Department of Cao
Bang Province
Cao Bang
Province, Thai
Nguyen Province
and Bac Can Province
7
Customs
Department of Ca Mau
Province
Ca
Mau Province
and Bac Lieu
Province
8
Customs
Department of Can Tho Province
Can
Tho Province, Vinh Long
Province, Soc
Trang Province
and Tra Vinh
Province
9
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Da Nang City
10
Customs
Department of Dac
Lac Province
Dac Lac
Province and Lam
Dong Province
11
Customs
Department of Dong
Nai Province
Dong Nai
Province and Binh
Thuan Province
12
Customs
Department of Dong
Thap Province
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13
Customs
Department of Gia
Lai Province
Gia Lai
Province and Kon
Tum Province
14
Customs
Department of Ha Giang
Province
Ha
Giang Province
15
Customs
Department of Hanoi
City
Hanoi City,
Ha Tay Province,
Phu Tho Province, Vinh Phuc
Province, Bac
Ninh Province
and Hoa Binh
Province
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Customs
Department of Ha Tinh
Province
Ha
Tinh Province
17
Customs
Department of Hai
Phong City
Hai Phong
City, Thai
Binh Province,
Hung Yen
Province and Hai
Duong Province
18
Customs
Department of Khanh
Hoa Province
Khanh Hoa
Province and Ninh
Thuan Province
19
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Kien Giang
Province
20
Customs
Department of Lai
Chau Province
Lai Chau
Province, Son La Province and Tuyen
Quang Province
21
Customs
Department of Lang
Son Province
Lang Son
Province and Bac
Giang Province
22
Customs
Department of Lao
Cai Province
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23
Customs
Department of Long An Province
Long
An Province, Ben Tre
Province and Tien
Giang Province
24
Customs
Department of Nghe An Province
Nghe
An Province
25
Customs
Department of Quang
Binh Province
Quang Binh
Province
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Customs
Department of Quang
Nam Province
Quang Nam
Province
27
Customs
Department of Quang
Ngai Province
Quang Ngai
Province
28
Customs
Department of Quang
Ninh Province
Quang Ninh
Province
29
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Quang Tri
Province
30
Customs
Department of Thanh
Hoa Province
Thanh Hoa Province, Nam
Ha Province, Nam Dinh
Province and Ninh
Binh Province
31
Customs
Department of Thua Thien - Hue
Province
Thua
Thien - Hue Province
32
Customs
Department of Tay
Ninh Province
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33
Customs
Department of Ho Chi Minh City
Ho Chi Minh City