Quang Ninh Customs strives to shorten time for post clearance audit


Quang Ninh Customs strives to shorten time for post-clearance audit

Officers of Post Clearance Audit at work, Quang Ninh Customs Department. Photo: Quang Ninh Customs Department

Instructing enterprises

In 2022, following the direction of the General Department of Vietnam Customs, the Quang Ninh Customs Department’s post-clearance audit has aligned with the reality and management requirements. In addition, the department has focused on improving the efficiency of the collection and analysis of the database.

In five years (from 2017 to 2022), the post-clearance audit force collected information for 600,000 declarations and 2.5 million commodity streams and conducted post-clearance audits for high-risk sectors and enterprises.

The department collected VND10.2 billion from tax assessment and fines through the post-clearance audit. The rate of detected offences reached 74%, up 27% compared with 2021.

Through the post-clearance audit, most enterprises complied with the customs law, import and export goods policy, and tax policy, but still, some enterprises were collected tax arrears and fined due to the lack of understanding of the law, leading to a violation.

In addition, the working teams of Quang Ninh Customs Department actively instructed enterprises on procedures and disseminated policies and regulations to help enterprises enhance their compliance with the law.

For example, the department guided enterprises about Decree No.18/2021/ND-CP amending and supplementing several articles of Decree No. 134/2016/ND-CP regulating several articles and measures to implement the Law on Export and Import, taking effect April 25, 2021, including regulations on tax exemption for goods imported for processing and products processed for export for taxpayers failing to notify the reprocessing establishments and reprocessing contract, regulations on notification of processing and reprocessing establishments; the notification of reprocessing establishments after the customs checks the final settlement report.

Recently, the department issued a plan to implement the post-clearance audit in 2023. In addition, the department determines to support enterprises participating in the pilot program by supporting and encouraging enterprises to comply with customs laws voluntarily.

In this plan, the department continues to develop a thematic audit-oriented plan, focusing on reviewing, evaluating and analyzing high-risk items on tax, counterfeiting of origin, labels, illegal transhipment, false declaration of codes, inaccurate declaration of goods name, especially shipments that have high value, high tax rate, high frequency of import and export, falsely declare objects eligible for VAT reduction, evasion of additional import tax, special consumption tax …

Facilitating enterprises

To facilitate enterprises, Quang Ninh Customs Department has requested its branches to well implement information collection and identification of violation and risk signs and implementation measures before conducting the post-clearance audit to shorten the audit time to an average of fewer than seven days/post-clearance audit at the customs declarant’s office, minimize the extension, and not to affect the production and business activities of enterprises.

For the audit at the Customs office, the department requires units to notify and discuss with enterprises about a violation or suspicious signs to reduce the moving and explanation of enterprises, except if there is an objective reason from the enterprise requesting the provision of additional explanatory documents; prevent a rampant audit, causing trouble for businesses, the balance between management requirements and create a favourable business environment for enterprises.

In addition, to ensure transparency in performing this work among enterprises; create favourable conditions for enterprises to give explanations; listen, dialogue, instruct and persuade enterprises before concluding, imposing the tax, and sanctioning administrative violations to avoid arising complaints, lawsuits and outstanding debts.

Through the post-clearance audit, the working teams have actively instructed enterprises to grasp the provisions related to customs inspection and supervision regime and related contents; encourage businesses to open declarations and pay taxes at the locality to contribute to local economic growth and budget revenue.

In 2023, Quang Ninh Customs Department will continue to review, propose and perfect the legal system for post-clearance audit under a new model associated with the amendment and replacing the Custom Law; step by step, apply the audit and investigation methods to the post-clearance audit.

On the other hand, expedite the digital transformation, effectively apply the smart customs model and cutting-edge technologies in the post-clearance audit, and review and digitize business data and list of enterprises.

Arrange officers in charge of post clearance audit to perform professionally; diversify forms of training and development of human resources; ensure the number of qualified officers.


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