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THE MINISTRY OF
FINANCE
THE GENERAL DEPARTMENT OF CUSTOM
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 621/QD-TCHQ
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Hanoi, March 29, 2006
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DECISION
ON
ISSUING CUSTOMS DOSSIER EXAMINATION AND AFTER CUSTOMS CLEARANCE EXAMINATION
PROCESS FOR IMPORT AND EXPORT GOODS.
HEAD OF GENERAL DEPARTMENT OF CUSTOMS
Pursuant
to Customs Law no. 29/2001/QH10 of June 29, 2001 and adjustment and supplement
law on some articles of Customs Law no 42/2005/QA11 of June 14, 2005;
Pursuant to Government Decree no. 96/2002/ND-CP of November 19, 2002
promulgating functions, responsibilities, authorizations and organization
mechanism of General Department of Customs;
Pursuant to Government Decree no. 154/2005/ND-CP of December 15, 2005 on customs
procedures, customs examination and control;
Pursuant to Ministry of Finance circular no. 112/2005/TT-BTC of December 15,
2005 prescribing customs procedures, customs examination and control;
Pursuant to Ministry of Finance circular no. 114/2005/TT-BTC prescribing after
customs clearance examination on export and import goods;
Upon the proposal of Head of After Customs Clearance Department
DECIDES
Article 1. Issued
along with decision:
1.
Customs dossier Examination Process
2.
After customs clearance examination on export and import goods
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Article 3. This
decision shall be in effect 15 days after singing date and shall replace
decision no. 1564/TCHQ/QD/KTSTQ by Head of General Department of Customs
issuing professional procedures on Examining customs dossiers and after customs
clearance examinations for export and import goods;
Article 4. Head
of After Customs Clearance Examination Department and of bodies directly under
general department of customs, Head of customs branch of cities and provinces
shall be responsible to implement this Decision.
Receivers:
-
As in article 4
- Ministry of Finance
-Leaders of General Department of Customs
- Saved
ON BEHALF OF HEAD
OF GENERAL DEPARTMENT OF CUSTOMS
DEPUTY OF CUSTOMS BRANCH
Vu Ngoc Anh
CUSTOMS DOSSIER
EXAMINING PROCESS
(Issued
internally)
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I. GENERAL
REGULATIONS
1. Regulations on
sorting customs dossiers
For
convenience in gathering, saving, referring, customs dossiers must be sorted
according to the following order at registration:
-
On the top: Customs Declaration Paper, Customs Declaration Paper Appendix,
Detailed Goods Declaration Paper (if any);
-
Second: Invoice
-
Third: Tax value Declaration Paper on Import Goods (if any);
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Forth: Certificate of Origin (if any);
-
Fifth: Purchase and Sales Contract or other legal documents equivalent to
contracts;
-
Sixth: Export and Import License (if any);
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Eighth: Other documents (if any)
2. Examining purpose
a)
to re-examine tasks done in customs clearance process to handle any shortcoming
if any;
b)
to recognize visible wrong doings, irrationalities and violations;
c)
to recognize export and import dossier losses or delay;
d)
add information to database;
e)
arrange and save dossiers scientifically for easy reference
3. Examining rules
All
customs dossiers of import and export goods which have passed customs clearance
process must be gathered.
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a) examining all tasks that must be done
during the customs clearance process of customs declarer and customs office to
decide if they have been fully responsible for their tasks.
b) update information into database
5. Examining due date
Examining customs dossier is done after export
and import shipments undergo customs clearance. Details are as below:
a) Where customs branch have to do less than
100 customs declaration papers a day, Examining time is 3 days after customs
clearance for the goods is completed.
b) Where customs branch have to do from 100
customs declaration papers a day, Examining time is 7 days after customs
clearance for the goods is completed.
c) Where lot of goods has to wait for
analysis or sorting results and has to undergo assessment and examination can
customs clearance be done for it, after customs clearance for the goods is
completed according to the examination results but it must not exceed 60 days
since customs dossier registration is made.
d) Where goods are considered for tax
exemption, tax reductions, tax recovery or tax free, dossier Examination shall
still be done for each lot of goods as above. Clearance dossier shall be made
after clearance process is completed. Examination time is within 7 days since
customs office has resolution document on tax exemption.
6. Customs branch
responsibilities:
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b) Updating customs dossier information which
has not been updated into database;
c) Consolidating examination result report
and send it to After customs clearance examination department subject to
regulations in step 4 of this process
d) Assigning staff in charge of dossier
Examining and management subject to regulations.
7. Responsibilities
of After Customs Clearance Examination Department
a) Instructing dossier Examining task for
customs branches;
b) Receiving reports, analyzing information
from Examining result of Customs branch for after customs clearance task.
c) Examining and observing dossier Examining
task of customs branches.
This dossier examination process is instructed
generally. When being implemented, it must be based on each unit's
characteristics, creation and Examining personnel to achieve highest quality
Examining by the most simple method.
II. CUSTOMS DOSSIER
EXAMININGPROCESS
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Step 1: Enter dossier
for gathering
1. Receiving dossiers subject to type,
sequence and number of customs declaration papers;
2. Examining dossiers in term of type,
number, each type format (template, original version or copied version), other
customs dossier documents and dossier transferring signing in dossier
transferring book (start observation book)
Step 2: Sorting
dossiers
Subject to gathered information of
examination time (especially sensitive information and upper management
directions), work volume to define:
1. Examining time for each dossier type;
2. Examining level for each dossier type
Step 3: Examining
dossier
1. Checking dossier quantity, unity in term
of type, number and format of customs dossier documents
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3. Checking document validity (format,
content, signatures, seals, time sequence - ensuring no deletion, content
change or supplement or fraudulence), tax calculation result;
4. Where dossiers are in high risk
level and have fraudulence, more detailed checking of goods name, quantity,
code, tax code, value, material norm for goods code (for processed goods),
certificate of origin (for cases which enjoy special preference import tax).
Where goods must be analyzed or sorted or examined, sorting, examination and
assessment result must be checked to see if license granting body performs
right functions, authorization, scope of activities and assessment conditions,
criteria and process.
When examining, matching dossier of shipment
being examined with similar shipment dossier assessed to recognize
illogicalities and wrong doings.
Step 4: Ending
dossier examination
1. Dossier examination result is recorded in
"Customs dossier examination result paper (attached template no. 01/PT in
this process) and then be sorted. Report on these tasks must be sent to Customs
branch leaders
a. If the dossier contains no wrong
information or fraudulence, it will be transferred for saving.
b. Where there is a lack of documents in a
dossier, customs procedure implementation unit has to supplement them;
c. Where there is shortcoming in customs dossier,
customs procedure implementation unit must adjust timely;
d. Where customs dossiers are suspected of
violations (point 3, part I, template no. 01/PT), they must be consolidated and
reported to After Customs Clearance Examination Department on daily basis
(state the issue, suspicion basis such as there is a similar shipment by another enterprise with higher price, goods code having higher tax rate). If no such cases
are detected, there is no need to do the report;
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3. Consolidating periodic report to after
customs clearance examination department every 15 days (current situation, data
in the reporting period to 15th and 30th of each month). Report content include
consolidation of information about violating indication, fraudulence (wrong
price, code, tax rate, origin, norms and quantity etc) in the reporting period
along with appendix on customs dossier examination date in the period (total
number of dossiers by types that shall be examined; total number of dossiers by types already examined; total number of dossiers by types unexamined, total number of
dossiers by types suspected of violation). Department of after customs clearance
examination shall have detailed instructions about daily and periodic report
content and format.
Step 5. Saving
dossiers
1. Sorting, preserving and saving
dossiers according to monthly, quarterly or yearly export and import types
scientifically and solid subject to declaration paper sequence number (1,2,3
-n), declaration paper registration date, business type and location;
Clearing dossier for importing export
goods is subject to enterprise type and type a, b, c and d mentioned in step 4
above.
2. Saved dossier must be convenient
for reference for after customs clearance process.
ON BEHALF OF HEAD
OF CUSTOMS DEP
DEPUTY OF CUSTOMS DEP
Vu Ngoc Anh
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GENERAL DEPARTMENT
OF CUSTOMS
CUSTOMS BRANCH
No.
/PT
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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CUSTOMS
DOSSIER EXAMINATION RESULT PAPER
Declaration paper number: Date:
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Company:
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Dossier set contain
.............pages sorted and numbered from 01 to .....
Examination date:
CONSOLIDATION RESULT (check x in
corresponding box)
1. Dossier: ( enough ( missing
2. Customs procedure steps taken ( enough ( missing
3. Recognition of violating indication ( no ( yes
4. Update information ( no ( yes
II. EXAMINATION RESULT DETAILS
For cases where the box on the right hand is
checked, details must be recorded subject to the following instructions (if no
box is checked)
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2. List detailed violations, violating
indication (especially goods quantity, price, code and origin), basis to define
violations;
3. Case handling result (such as: required
procedure unit to supplement documents/ continue unperformed tasks etc.)
Examiner
(Signature and Full name)
Note:
1. This paper is saved along with customs
dossier.
2. Dossier examination result is used to
update information and make report according regulations in step 4 of the Process.
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1. Examination content
a) Checking all tasks that must be performed
represented in customs dossier during customs clearance process to see whether
customs declarer and customs officers have performed all required tasks and
comply with regulations.
b) Updating information in the database
2. Organization to implement examination:
Customs branch
3. Examination time
a) Where customs branch have to do under 100
customs declaration papers a day, Examining time is 3 days after customs
clearance for the goods is completed.
b) Where customs branch have to do from 100
customs declaration papers a day, Examining time is 7 days after customs
clearance for the goods is completed.
c) Where lot of goods has to wait for analysis
or sorting results and has to undergo assessment and examination can customs
clearance be done for it, after customs clearance for the goods is completed
according to the examination results but it must not exceed 60 days since
customs dossier registration is made.
d) Where goods are considered for tax
exemption, tax reductions, tax recovery or tax free, dossier Examination shall
still be done for each lot of goods as above. Clearance dossier shall be made
after clearance process is completed. Examination time is within 7 days since
customs office has resolution document on tax exemption.
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Step 1:
Receiving dossier
1. Receiving dossiers
2. Receiving dossiers
subject to type, sequence and number of customs declaration papers
Step 2
Sorting dossiers
Sorting dossier to define examination time
and level for each dossier type
Step 3
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1.Checking all tasks that must be performed
represented in customs dossier during customs clearance process to see
whether customs declarer and customs officers have performed all required
tasks and comply to regulations.
2. Pre and post examination must be done
for high risk level dossiers.
Step 4: Ending
dossier examination
1.Recording
examination result in template.
2.Completed dossier: Transferred to saving.
3.Insufficient dossier: supplement by customs procedure unit is required.
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5. Where dossier is suspected of violation,
daily report must be consolidated and sent to After Customs Declaration
Examination Department.
6. Update information
7. Reporting daily examination results
Step 5
Saving dossiers
1. scientifically
2. easy for references
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AFTER
CUSTOMS CLEARANCE EXAMINATION PROCESS
(Issued along with
decision no.621/QD-TCHQ by Head of General Department of Customs on March 29,
2006)
I. EXAMINATION AT CUSTOMS OFFICE (issued internally)
(Process subject to attached appendix 1)
Step 1: Collecting information to post into database
Following information must be
collected and post into database for after customs clearance task:
1. Dossier examination result implemented by Customs dossier examination unit of customs branch.
2. Result of after customs clearance
examination;
3. List of export and import companies;
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5. Other information collected by after customs clearance examination unit.
Step 2. Sorting information from database
1. Information is sorted into 2 types:
a) Information which has customs violating
indication.
b) Information which has no customs violating
indication.
2. Sorting basis
a)Vital goods having high tax value, high tax
rate, possibility of fraudulence in material consumption norms, origin,
possibility of cheating to get goods examination free for insufficient export,
fake export or import goods different from customs declaration;
b) Key companies;
c) Sensitive information (time to change tax
rate, export-import management policies, customs procedure implementation
location etc.)
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Step 3: Analyzing selected information
1. Information which has customs violating
indications
a) Focus shall be put on violating
indications. For example, where violating indication is to declare low tax
value, tax value analysis will be focused. If violating indication is goods
code, focus will be put on goods code and tax rate etc.
b) Analysis method
- Matching the shipment with other shipments
of the same kind of other exporters/importers.
- Matching the shipment with other shipment
of the same exporter/importer at a different time.
2. Information which has no customs violating
indications
- List of export and import companies
- Other sources of information
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4. Selecting dossier/examination objects
Subject to step 3 results, Head of after
customs clearance examination bureau shall decide on selecting dossier/
examination objects, personnel in charge of the examination. Where the task is
performed by After Customs Clearance Examination Department, examination
proposal shall be made by head of After Customs Clearance Examination Bureau,
approved by head of After Customs Clearance Examination Department and local
customs branches will be requested to provide customs dossier. Dossier
providing format will be guided by head of After Customs Clearance Examination
Department.
1. For information which has violating
indication
a) All the item export and import dossier of
company shall be withdrawn for a specific period for examination.
b) All the item export and import dossier of
all companies shall be withdrawn for a specific period to sort information
which must be analyzed immediately and which shall be analyzed later. In which:
- High value goods or goods having clear
violating indication shall be examined first.
- Low value goods or goods having unclear
violating indication shall be examined later.
c) Where exporters and importers commit
fraudulence systematically, all shipments of the company in a specific period
shall be examined.
2. Information which has no violating
indication shall be analyzed as plan and sequence of preferences:
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- Other cases shall be examined later.
Step 5. Examining customs dossier
1. Examining customs dossier document
sufficiency, validity to be matched with customs declaration paper;
2. Subject to specific case (examine subject
to violating indication or plan) and export and import form examination focus
shall be on:
- Tax value, tax rate, norms, quantity and
origin
- Conditions for tax preference (tax
exemption, reduction or tax recovery)
- Compliance of regulations on export and
import goods management policies, intelligence ownership and other regulations.
This step will be performed by examination personnel in accordance with decision by head of customs bureau. In cases where
After Customs Clearance Examination Department perform the examination,
examination proposal shall be made by leader of examination team established
according to decision of head of After Customs Clearance Examination
Department. After Customs Clearance Examination Department shall decide on list
of implementation personnel.
Step 6. Examination Conclusion
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- Result of sufficient and clear customs
dossiers without violating indication shall be confirmed and updated into
database, transferred to saving or examined as scheduled at examination
organization.
- Violation dossier shall be customs cleared by examination organization or customs branch after it has been clarified.
Step 7: Explanation and clarification
1. Explanation
a) Authorized requestor of explanation: Head
of after customs clearance examination bureau of provinces' or cities' customs
departments or Head of General Department of Customs;
b) Subjects: Examination organization and
Customs branch who implement the shipment customs clearance procedure;
c) After customs clearance examination
organization must state required explanation content and documents that
subjects have to provide;
d) To create favorable conditions for
explanation objects, subjects can choose explanation format: to submit
explanation report, present at after customs clearance examination organization
for explanation or send notice to request after customs clearance examination
organization to come to the explanation person site for explanation.
d) Handling explanation results:
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- In case subjects do not give explanation or
do not accept their wrong doings although they give explanation, head of
customs bureau (in case after customs clearance examination is implemented by head of examination team) shall report leaders of customs department the verification of the
case at the subject location, which shall be basis for after customs clearance
examination at the subject location.
2. Verification
a) Authorized requestor for verification:
Head of After Customs Clearance Examination bureau directly under customs
department of provinces and cities; Head of After Customs Clearance Examination
Department.
b) Verification subjects: Relating persons
and organizations including after customs clearance examination subjects;
c) Verification content, requested documents
and after customs clearance examination unit must be informed early and
sufficiently enough for subjects to prepare enough information and documents in
order to avoid duplication of work.
d) Verification and verification reply method
- Verification request and reply must be made
in written documents.
- Customs officers shall visit subject location
for the verification work. Verification result must be recorded in written
documents with signature of verifiers and verification subjects. Verification
document shall be the base for the following steps.
II. VERIFICATION AT THE SUBJECT LOCATION (issued internally)
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Upon the examination result at customs
office, following tasks must be done to prepare for verifying case at subject
location:
Step 1: Making examination plan
Examination plan is
made using template " After customs clearance examination plan at
......................" ( attached template no. 01-KH/KTSTQ);
In case after customs clearance examination
is implemented at organization located outside the control area of after
customs examination bureau, report must be sent to General Department of
Customs and Customs Department of the subject location. Report content must
include:
- Examination reason;
- Estimated examination time;
- Issues for which cooperation and assistance
are required;
- Other proposals (if any)
Step 2: Issuing examination decision
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2. Head of General
Department of Customs approve examination plan; indication and issue "
Customs Office Examination Decision on after customs clearance examination at
company ...................................." (attached template
02-QD/KTSTQ) for case with complicated examination content and scope relating
to multi cities and provinces.
If necessary, Head of
General Department of Customs give authorization to Head of after customs
clearance examination department to indication examination decision.
3. Examination
decision must be sent to subject to be examined at least 15 working days before
examination is implemented.
4. In case where
customs office have proof to affirm the examined subject annihilated relating
documents to react to examination purpose, examination must be done
immediately.
5. In case
examination is not completed when examination due date ended, proposal is sent
to examination decision signer to approve " Customs Office decision on
extending due date for after customs clearance examination for company
......................." (Attached template 03-GH/KTSTQ)
Step 3: Implementing
examination
1. Examination
decision shall be declared and member of examination team shall be introduced
to examined subject authorized person at the examined subject location;
2. Document to
request declaration of books, dossiers and relating documents of examined
subject and request the appointment of authorized personnel directly relating
to examination content to work with examination team.
3. Implementing
examination
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b) Examine the subject's compliance of legal
regulations on tax and other receipts, of export - import goods management
policies and other legal regulation relating to the examined subject's
shipment;
c) Examine other documents relating to the
shipment and items being examined;
d) Check accounting documents, accounting
books and financial reports relating to the export - import shipment;
đ) If necessary, the following content need to
be examined:
- Manufacturing assembly and machinery
relating the production of export - import goods;
- Examine the status of import goods or
process of manufacturing import goods kept in the subject's inventories.
Examining goods status shall be implemented when having enough conditions and
if the goods do not loose basic specifications compared to customs clearance
time and they are preserved at Customs office, examined subject and by other organizations or persons.
e) Recurring case
- If customs violation is detected, report to
affirm that violation must be made immediately;
- Verification on violating indication at
relating organizations or persons location.
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- Progress report on implementation level,
violating indications and arising difficulties beyond authorization and
solution proposal must be sent to upper management
Step 4: Making examination conclusion report
1. Making examination conclusion report
a) Making, Signing and be responsible for
content in " After customs clearance examination conclusion report at
company ................" (Attached template 05-BKL/KTSTQ)
b) Informed to the head of examined subject
organization or a legal authorized person.
2. If examined subject reject examination
decision, do not provide enough information, dossier, document, accounting
books, financial reports and other documents relating to examination content,
team leader of examination group shall record comments of examined organization
in "After customs clearance examination conclusion report and at the same
time report to examination decision maker to apply legal handling methods
against examined organization.
Step 5: Implementing examination decision
1. Head of
examination group report to examination decision signer on all tasks done,
examination results and handling proposal:
a) Where administrative violations are of
authorization of Head of provinces' or cities' customs department, dossier
completion shall be based on the comments of examination decision signer, then
be transferred to handling consulting unit to implement sanctions subject to
legal regulations.
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c) Where tax and other receipts must be
collected, dossier completion shall be made and report shall be sent to
examination decision signer to make receipt decision in respect to legal
regulations.
d) Where tax and other receipts must be
recovered, dossier completion shall be made and report shall be sent to
examination decision signer to make written notice and send to: Customs
Department where the violated shipment undergoes customs clearance (within the
managed area) and/or Customs branch of provinces and cities where the violated
shipment undergoes customs clearance (out of the managed area) to issue
recovery decision and implement recovery in compliance with legal regulations.
đ) Where violations must be accused of penal
responsibility, report on this shall be sent to examination decision signer,
and then be transferred an authorized body to implement sanctions subject to
legal regulations.
2. Inform Customs department of cities and
provinces about the examination group conclusion and violation handling
measures.
3. Summarize reports and update information
a. Summarize examination results;
b. Update information in the database;
c. Send email report general department of
customs. For confidential case, written report is required.
d. Transfer customs dossier to saving.
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TEMPLATE
01 - KH/KTSTQ
GENERAL DEPARTMENT
OF CUSTOMS
CUSTOMS BRANCH
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
AFTER
CUSTOMS CLEARANCE EXAMINATION PLAN AT COMPANY
Pursuant to decision no.
/QD-TCHQ as of date of Head of General Department of Customs;
Pursuant to approval of heads of general
department of customs and customs department of cities and provinces .................
at statement/report number .....................as of date
........................
After customs clearance examination plan is
implemented as follows:
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I. Content, request and scope of
examination;
1. Examination content:
- What to be proved (price, code, quantity or
origin fraudulence)
- What to be traced out (other estimations
that might happen beyond the above fraudulence)
2. Examination request and scope:
- What to be examined (limit examination
dossier and what to examine about the subject's shipment), for example to
examine 6 dossiers subject to statement no. to affirm the
correctness, faithfulness of declared content and submit to customs.
- Examine, match documents and accounting
books
- Other examinations (shipment status or its
material, model or assembly line to make it)
II. Tasks to perform before after
customs clearance examination
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2. Tasks to be performed: List all
tasks, note the performance time to ensure examination is done in time.
3. Estimate personnel, documents and
facilities for the examination.
4. List requests for the examined
subject.
B. Implementing examination:
1. Examining customs dossier: which
officer? time? focus?
2. Examining accounting books and
documents: which personnel? Who to examine what documents? Examination focus?
3. Personnel summarize and make
working section record
4. Other regulations: Working time,
contact method, arising situations......
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Date:
Plan maker
TEMPLATE
02 - QD/KTSTQ
GENERAL DEPARTMENT
OF CUSTOMS
CUSTOMS BRANCH
No.: ................/QD-KTSTQ
SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
Date: ……………..
DECISION
BY HEAD OF GENERAL DEPARTMENT OF CUSTOMS/ CUSTOMS
DEPARTMENT OF PROVINCES OR CITIES .....................................................................................
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HEAD OF GENERAL
DEPARTMENT OF CUSTOMS/ CUSTOMS DEPARTMENT OF PROVINCES OR CITIES
.................................
Pursuant to Customs Law no.
29/2001/QH10 of June 29, 2001 and Law on adjustment and supplement of some
regulations in Customs Law no. 42/2005/QH11 of June 14, 2005;
Pursuant to Government Decree no.
154/2005/ND-CP of December 15, 2005 on customs procedure, customs examination
and observation;
Pursuant to Ministry of Finance Circular no.
114/ 2005/TT-BTC of December 15, 2005 instructing on after customs clearance
examination for export and import goods;
Upon the proposal by .................... as
of date .................... on after customs clearance examination at company
...................................
DECIDE
Article 1: Implement after customs clearance
examination for company .................
At the company location:
.....................................................................................
Estimated examination start date
.........................................................................
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1. Mr/Mrs
................................................................., team leader
2. Mr/Mrs
.................................................................., team member
3. Mr/Mrs
.................................................................., team member
Article 3. Examination content and scope
............................................................................................................................................................................................................................................................................................................................................................................
Article 4: Team members have rights and
responsibilities respect to regulations in article 70 and examined subject have
rights and responsibilities respect to regulation in article 71 of Government
Decree no. 154/2005/ND-CP of December 15, 2005.
Article 5: Examination team and examined subject
........................are responsible for implementing this decision.
Examination team leader shall make examination conclusion report after the
examination is completed.
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HEAD OF GENERAL
DEPARTMENT OF CUSTOMS/
HEAD OF CUSTOMS DEPARTMENT
TEMPLATE
03 - GH/KTSTQ
GENERAL DEPARTMENT
OF CUSTOMS
CUSTOMS BRANCH
No.: ................/QD-KTSTQ
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
Date: …………..
DECISION
BY HEAD OF GENERAL DEPARTMENT OF CUSTOMS/ CUSTOMS
DEPARTMENT OF PROVINCES OR CITIES
.....................................................................................
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HEAD OF GENERAL
DEPARTMENT OF CUSTOMS/ CUSTOMS DEPARTMENT OF PROVINCES OR CITIES
.................................
Pursuant to Customs Law no.
29/2001/QH10 of June 29, 2001 and Law on adjustment and supplement of some
regulations in Customs Law no. 42/2005/QH11 of June 14, 2005;
Pursuant to Government Decree no.
154/2005/ND-CP of December 15, 2005 on customs procedure, customs examination
and observation;
Pursuant to Ministry of Finance Circular no.
114/ 2005/TT-BTC of December 15, 2005 instructing on after customs clearance
examination for export and import goods;
Upon the proposal by .................... as
of date .................... on after customs clearance examination at company
...................................
DECIDES
Article 1: Extending after customs clearance
examination due date for company ...................
............................ mentioned in decision number
...................QD/KTSTQ ad of date
.........................................by Head of General Department of
Customs or Customs Department of provinces and cities to additional
...............................days starting from ..............................
Reason for extension:
..........................................................................................
Article 2: Team leader and member of after
customs clearance examination team and company
..................................... are responsible for implementing this
decision.
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- As in article 2
-
Saved
HEAD OF GENERAL
DEPARTMENT OF CUSTOMS/
HEAD OF CUSTOMS DEPARTMENT
TEMPLATE
04 - BKL/KTSTQ
DEPARTMENT OF
CUSTOMS
OF PROVINCES /CITIES
AFTER CUSTOMS CLEARANCE
EXAMINATION BUREAU
No. /BKL-KTSTQ
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
----------
EXAMNIATION
CONCLUSION REPORT CUSTOMS OFFICE
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- Of company: .......................................................................
- Tax registration number:
CUSTOMS DEPARTMENT
OF CISTIES AND PROVINCES .................................................
AFTER CUSTOMS
CLEARANCE EXAMINATION BUREAU
No.: ................/BKL-KTSTQ
CUSTOMS DEPARTMENT
OF CISTIES AND PROVINCES .................................................
AFTER CUSTOMS
CLEARANCE EXAMINATION BUREAU
No.: ................/BKL-KTSTQ
1. Examined customs dossiers
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3. Examination result
Violating indication not found
Violating indication found
3.1 Violating indications of examined subject
(if
any)
3.2 Violating indications of customs
department which implemented customs clearance (if any)
3.3 Violating indications of relating
organizations and persons (if any)
4. Proposal for handling and recovery methods
(if
any)
HEAD OF CUSTOMS
DEPARTMENT
(State
comments, signature and full name)
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Notes:
- This report is used for customs
dossier of one company for one examination time, including the case that
company make different statements at different customs offices.
- Where the company has only one dossier, the
dossier is noted directly in point one of this paper. Where company has
different customs dossiers, a list of customs dossier to be examined must be
made.
- Where Department of After Customs Clearance
Examination is directly undertake the examination, phrase " Customs
Department of Provinces and Cities" shall be replaced by " General Department of Customs" and "After Customs Clearance Examination
Bureau" replaced by " After Customs Clearance Examination
Department"
TEMPLATE
05 - BKL/KTSTQ
GENERAL DEPARTMENT
OF CUSTOMS
CUSTOMS DEPARTMENT OF CISTIES AND PROVINCES
.................................................
No.: ................/BKL-KTSTQ
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
Date:
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Pursuant to Customs Law no.
29/2001/QH10 of June 29, 2001 and Law on adjustment and supplement of some
regulations in Customs Law no. 42/2005/QH11 of June 14, 2005;
Pursuant to Government Decree no.
154/2005/ND-CP of December 15, 2005 on customs procedure, customs examination
and observation;
Pursuant to Ministry of Finance Circular no.
114/ 2005/TT-BTC of December 15, 2005 instructing on after customs clearance
examination for export and import goods;
To implement after customs clearance
resolution number ....................... as of date .....................of
..............................at company ......................................
from date ........................to date ...............................(for
case where after customs clearance examination is implemented at the company
head office)
After customs clearance examination team
(Customs office) make the following after customs clearance examination
conclusion report:
1. Content that has been examined;
2. Examined company's violations (if any)
3. Examination team's conclusion about violations
(if
any)
4. Examined company's responsibilities (if any)
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6. Examined company's comment (if any)
7. Examination team (or customs office)
proposal on sanctions and recovery methods (if any)
Receivers:
- As in article 2
-
Saved
HEAD OF AFTER
CUSTOMS
CLEARANCE EXAMINATION TEAM
Notes:
- This template shall be applied to
cases where after customs clearance examination is implemented at the examined
subject location.
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APPENDIX
1
AFTER
CUSTOMS CLEARANCE EXAMINATION AT CUSTOMS OFFICE
Step 1: Collecting information to post into
the database
Step 2: Sorting information from database
Step 3: Analyzing selected information
Step 4: Selecting examined subject's file
Step 5: Examining customs file
Step 6: Examination conclusion
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6.1 a: Examining at the subject's head office
6.2: Violating indication detected
Step 7:
7.1: Accepting violations -> recovery
methods
7.2: Rejecting violations -> verification
8. Examining subject to violating indications
APPENDIX
2
DETAILED
STEP 6.1a AND STEP 8
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Step 1: Making examination plan
Plan content
1. Examination content
2. Define information sources to be used
3. Verification content and location
4. Estimated personnel, document and
facilities
5. Estimated arising situations
6. Requests for the company
Step 2: Issuing examination decision
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2. Send examination decision to enterprise
(at least 5 days before examination
date)
Step 3: Examining at the subject company
1. Declaring examination decision at the
company's head office
2. Send written report on requests for the
company and request for
representative to work with examination team
3. Implementing examination:
a) Receiving files, books and e-data provided
by the company
b) Examining and matching documents,
accounting books, financial reports
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c) Examining production assembly line and
goods status if necessary
d) Verify at relating organizations' or
persons' location, inquiring company's
authorized representative
e) Making daily implementation and progress
report
Step 4: Making examination conclusion report
a) Making conclusion report and announcing it
to the company
b) Exercising measures when company rejects
examination decision
Step 5:
1. Reporting examination results and
proposals for handling them (such as
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2. Informing relating customs department;
3. Summarizing reports and updating
information in database
4. Saving examination file