|Professional activities at the Post-Clearance Inspection Sub-Department, Quang Ninh Customs Department. Photo provided by Sub-Department of Post-Clearance Inspection.|
Propagating and guiding businesses
In 2022, closely following the directions and orientations of the General Department of Customs, the post-clearance inspection work of Quang Ninh Customs Department is implemented in association with practicality and management requirements, in which, the unit focused on improving the efficiency of information collection and processing in database construction.
During the 5-year period (from 2017 to 2022), the post-clearance inspection force has collected information on more than 600,000 declarations, 2.5 million product lines and focused on performing the post-clearance audit by thematic areas, businesses, and high-risk industries.
As a result, in 2022, Quang Ninh Customs has imposed taxes and penalties for administrative violations through the post-clearance audit to reach VND 10.2 billion (reaching 102% of the assigned plan) with a detection rate of 74%, an increase of 27% in the rate of violations through inspection compared to 2021.
Through inspection, most of the enterprises complied with the customs law, import and export policy, tax policy, but still some enterprises were sanctioned for administrative violations by the Customs due to the limited awareness and understanding of the law, leading to violations.
Therefore, in addition to the full collection of tax payments to the state budget, the post-clearance audit teams of Quang Ninh Customs Department have actively guided businesses on customs procedures as well as propagated and helped businesses voluntarily comply with the law.
For example, Decree No. 18/2021/ND-CP amending and supplementing a number of articles of Decree No. 134/2016/ND-CP detailing a number of articles and measures to implement the Law on Export and Import tax (which took effect from April 25, 2021) including provisions on tax exemption for goods imported for processing and processed products for export in case taxpayers do not notice reprocessing facility, reprocessing contract (reprocessing contract has expired), regulations on notification of processing and reprocessing establishments; the notification of reprocessing establishments after the customs authority checks the final settlement report.
Promoting the results achieved in 2022, Quang Ninh Customs has issued a Plan to implement the post-clearance audit in 2023; in which, the unit determined to continue accompanying and supporting enterprises to participate in the pilot program, encouraging enterprises to voluntarily comply with the customs law. In this plan, the unit continues to research and develop a thematic inspection-oriented plan, focusing on reviewing, evaluating and analyzing items with high risks of tax, counterfeiting of origin, labels, illegal transshipment, incorrect declaration of codes, disguised declaration of goods names or unclear and incomplete declaration of goods’ names, especially consignments of great value, high tax rates, high frequency of import and export, the possibility of violations on management policies, wrong declaration of objects that are eligible for VAT reduction, evasion of additional import tax, special consumption tax, etc.
Creating favorable conditions for businesses
In order to both ensure management and create favorable conditions for businesses, Quang Ninh Customs directs units to perform the work of collecting and processing information, identifying signs of violations/risk signs and methods to be implemented before conducting the post-clearance audit in order to shorten the time, on average less than 7 days/post-clearance audit at the customs declarant’s office, minimize the extension, and not affect the production and business activities of enterprises.
For inspection at the headquarters of the Customs, when inviting enterprises to work, they must immediately notify and exchange infringing contents/suspicious signs, hence enterprises do not have to travel and explain many times, except if there is an objective reason from the enterprise’s side, requesting the provision of additional explanatory documents; avoid rampant inspection, causing trouble for businesses, balance management requirements and create a favorable business environment for enterprises.
At the same time, ensuring the implementation of fair and transparent post-clearance inspection among enterprises; create favorable conditions for enterprises to give explanations; listen, guide and persuade enterprises before concluding, imposing tax, and sanctioning administrative violations to avoid complaints, lawsuits and tax arrears.
Through the post-clearance audit teams, actively propagate and guide enterprises to grasp the provisions of the law on customs procedures, customs inspection and supervision regime and related contents; mobilize businesses to open declarations and pay taxes locally to contribute to local economic growth and budget revenue.
Simultaneously, in 2023, Quang Ninh Customs will continue to proactively research, review, and contribute ideas to propose, amend and perfect the legal system on post-clearance audit according to a new model associated with the revision progress, replacing the Customs Law; step by step applying the post-clearance audit method and investigation to the post-clearance inspection.
On the other hand, speeding up the implementation of digital transformation, effectively applying the smart customs model and modern technologies in post-clearance inspection activities; reviewing and digitizing professional data and business directories to serve the requirements of inspection in the digital environment. Review and arrange civil servants who are in charge of the post-clearance inspection in a professional and in-depth manner; diversify forms of training and development of human resources in the field of post-clearance inspection, and ensure quantity and quality.