Assessing the compliance of customs declarants

VCN- On November 15, the Ministry of Finance issued Circular No. 81/2019/TT-BTC regulating risk management in customs operations, taking effect from January 1, 2020.  The circular has added subjects to assess compliance with laws, as well as assess the level of compliance of customs declarants.  
assess compliance of customs declarants Random enterprises to take survey about evaluating compliance cost of customs procedures
assess compliance of customs declarants Information collection will decide the results of compliance assessment
assess compliance of customs declarants Compliance Management - an advanced Customs management method
assess compliance of customs declarants
Specialised inspection units take sample of import and export goods. Photo: N.L

Supplementing subjects of compliance assessment

Previously, the Ministry of Finance's Decision 464/QD-BTC dated June 29, 2015 regulating risk management in customs operations, the regulated subjects were enterprises engaged in import, export and transit activities.

Currently, to be consistent with the provisions of Article 17 of the Customs Law, Article 13, 14 and 15 of Decree No. 08/2015/ND-CP, Circular 81 supplements the applicable subjects being customs declarants, including four subject groups: enterprises engaged in export, import and transit activities; customs brokers; enterprises providing international postal services, enterprises providing international express services; vehicle owners, persons authorised by exit, entry or transit transport mean owners. At the same time, adding four sets of compliance criteria for these four subjects according to compliance levels.

According to the Acting Director of Customs Risk Management under the General Department of Vietnam Customs, the building of criteria and criteria indicators shall ensure the principle of transparency and assessed information must be specific and accuracy. On the other hand, criteria and index criteria are built based on frequency, level and time of violations of customs laws, tax laws and specialised management laws for import and export enterprises; acts of enterprises showing risk signs in import and export; time, frequency of import and export activities of enterprises. In addition, the address of the enterprise's headquarters and cooperation of the enterprise in providing information for compliance assessment is also the basis for building criteria and criteria indicators.

Five levels of compliance assessment for customs declarants

Circular 81 stipulates the Customs authority will assess and classify customs declarants according to five levels of compliance.

Customs declarants complying at level 1 who are authorised economic operators shall comply with the Ministry of Finance’s Circular 72/2015 regulating the application of priority policy in customs procedures, inspection and supervision for imported and exported goods of enterprises, the Ministry of Finance’s Circular 07/2019 amending and supplementing articles in Circular 72.

Customs declarants complying at level 2 who are assessed by the Customs authority with high compliance level (compared to the World Customs Organization’s compliance framework) and comply well with Customs laws and regulations, tax obligations and cooperate well with Customs in inspection, supervision and provide information.

Customs declarants complying at level 3 who are assessed to be at average level of compliance with customs laws (compared with the WCO's compliance framework). These customs declarants relatively well comply with customs laws and regulations, tax obligations and cooperate well with customs authorities. During assessment, these declarants have errors or violations (but not serious) in export, import, transit or do not meet compliance requirements.

Customs declarants complying at level 4 assessed by the customs authority on customs law compliance at low level. These declarants do not voluntarily cooperate with the Customs authority. During assessment, they have many errors and violations (not serious) in import and export activities.

Customs declarants complying at level 5 are assessed by the Customs authority to not comply with customs laws. These declarants do not cooperate with the Customs authority or have violations of laws and Customs regulations and fail to comply with tax obligations and vacate their business addresses under confirmation by authorities.

Also according to Kha, the assessment and classification of customs declarants according to five levels comply with the WCO's recommendations on the classification of compliance in customs management. In addition, the supplementation of two compliance levels in the group of compliant businesses will classify businesses more accurately, establishing a strict and effective management mechanism for the business group. At the same time, it is important to expand policies to facilitate through the support to improve the compliance capacity of businesses and reduce the inspection rate in customs clearance and post-clearance audit. Customs authorities can improve steps in the customs procedures and tax payment procedures to facilitate import and export activities of the business group, as well as encourage and raise compliance awareness of businesses through the application of priority policies for the business group; thereby improving the competitiveness of businesses in import and export activities.

Through preferential policies, it will reduce the intervention of Customs officers and prevent corruption and troubles for enterprises.

By Quang Hung/Ngoc Loan

Related News

Thai Nguyen Customs makes great efforts to facilitate import and export enterprises

Thai Nguyen Customs makes great efforts to facilitate import and export enterprises

VCN - On the afternoon of July 11, Thai Nguyen Customs Branch (Bac Ninh Customs Department) held the first Customs-Business Conference in 2024.
Improving the competitiveness of businesses is an important factor

Improving the competitiveness of businesses is an important factor

VCN - Local competitiveness is not only based on economic management capacity, the favorable and friendly business environment and efforts to improve administrative reform efforts of provincial and city governments (PCI) but also relies on the competitiveness of local businesses.
WCO updates e-textbook on containers and seals controls of Vietnam Customs

WCO updates e-textbook on containers and seals controls of Vietnam Customs

VCN –CLiKC! the WCO Training Portal updates the textbook “Basic knowledge of containers and seal inspection techniques” of Vietnam Customs as references in training for Customs administrations. This is the first time that the e-textbook of Vietnam Customs is used as training material for Customs administrations around the world.
Businesses highly appreciate the administrative reform of Ho Chi Minh City Customs

Businesses highly appreciate the administrative reform of Ho Chi Minh City Customs

VCN - Businesses highly appreciate the effectiveness of administrative procedure reform of Ho Chi Minh City Customs, and wish to continue to pilot breakthrough projects of the Customs agency.

Latest News

HCM City Customs refunds over VND 49 billion of VAT for foreign passengers

HCM City Customs refunds over VND 49 billion of VAT for foreign passengers

VCN – In the first half of 2024, HCM City Customs Department refunded over VND 49 billion for over 10,000 foreign passengers.
Customs industry rectifies tax collection and management

Customs industry rectifies tax collection and management

VCN – To ensure the implementation of tax collection and administration in line with the law and guidance documents at all levels, the General Department of Vietnam Customs requests all units in the whole Customs to review shortcomings and limitations in tax collection and tax management.
Enterprises need to proactively monitor tax debts to avoid enforcement

Enterprises need to proactively monitor tax debts to avoid enforcement

VCN - Effectively implementing many tax debt recovery measures, in the first half of 2024, HCM City Customs Department has recovered tax debt reaching nearly 80% of the assigned target. Deputy Head of Import-Export Tax Department, HCM City Customs Department Truong Thanh Xuan shares about debt collection work of HCM City Customs Department.
Dong Nai Customs: well preparation for new border gate infrastructure projects

Dong Nai Customs: well preparation for new border gate infrastructure projects

VCN - Dong Nai Customs Department actively carries out preparation work to be ready for the operation of new infrastructure projects such as Long Thanh airport and Phuoc An port, thereby creating space for business development in the area.

More News

Hai Phong Customs increases by nearly VND1,300 billion in revenue

Hai Phong Customs increases by nearly VND1,300 billion in revenue

VCN - Positive growth in budget revenue is one of the important and outstanding results of Hai Phong Customs Department in the first six months of 2024.
Customs specifies administrative reform goals to help facilitate trade

Customs specifies administrative reform goals to help facilitate trade

VCN - The business community recognizes the administrative reform and timely guidance on new policies, and dialogue to remove obstacles as an active support of the Customs for production and business of the business community.
Survey and evaluate actual development of Customs-Business partnership

Survey and evaluate actual development of Customs-Business partnership

VCN - the Customs Reform and Modernization Board (General Department of Vietnam Customs) held a workshop to survey and evaluate the development of Customs-Business partnership and related parties (2014-2024) on July 8, at Bac Ninh Customs Department.
Cam Ranh Customs processes entry procedures for two US military ships

Cam Ranh Customs processes entry procedures for two US military ships

VCN – Cam Ranh Seaport Customs Branch quickly processes entry procedures for the United States Navy's 7th Fleet flagship USS Blue Ridge (LCC 19) and U.S. Coast Guard Cutter Waesche, and crew members on July 8.
Customs industry improves discipline in performing public services

Customs industry improves discipline in performing public services

VCN – The General Department of Vietnam Customs (GDVC) has issued an official dispatch directing its subordinate-units to improve discipline in performing public services.
Binh Phuoc Customs: Flexibility and Creativity in business support

Binh Phuoc Customs: Flexibility and Creativity in business support

VCN - Many flexible and creative solutions have been implemented by Binh Phuoc Customs Department when processing import and export procedures. It has brought huge profits for enterprises. From that, creating natural attraction to enterprises when investing in Binh Phuoc province.
Bac Ninh Customs: Coordinate to promote import and export through the area

Bac Ninh Customs: Coordinate to promote import and export through the area

VCN - Thanks to the smooth coordination and information sharing between Bac Ninh Customs Department and the Management Board of Industrial Parks (IZs), it has contributed to creating favorable conditions, shortening administrative procedures and promoting investment, improving competitiveness through areas managed by the Department, including Bac Ninh, Bac Giang and Thai Nguyen.
GDVC’s Party Committee directs to well perform key tasks in the second half of 2024

GDVC’s Party Committee directs to well perform key tasks in the second half of 2024

VCN – On July 4, the Party Committee of the General Department of Vietnam Customs (GDVC) held a conference to review the Party-building work and key tasks for the second half of 2024. Party Secretary Party Committee, Director General of the General Department of Vietnam Customs Nguyen Van Can chaired the conference. Permanent Deputy Secretary of the Party Committee of the Ministry of Finance Do Van Truong attended the conference.
Efforts to bring Customs - Business partnership into practice

Efforts to bring Customs - Business partnership into practice

VCN - 2024 marks 10 years of developing the Customs-Business partnership, thereby integrating partnership activities into the regular, daily operations of customs units at all levels, contributing to accompanying businesses, and considering businesses as trusted partners.
Read More

Your care

Latest Most read
HCM City Customs refunds over VND 49 billion of VAT for foreign passengers

HCM City Customs refunds over VND 49 billion of VAT for foreign passengers

VCN - In the first six months of the year, the department refunded VND49 billion of VAT to goods brought by 10,443 foreigners when exiting the country.
Customs industry rectifies tax collection and management

Customs industry rectifies tax collection and management

VCN - The regulator requires the units to review shortcomings and limitations in tax collection and management, including tax arrears, late payment interest, and sanctioning of administrative violations (if any); consider responsibility for violations and
Enterprises need to proactively monitor tax debts to avoid enforcement

Enterprises need to proactively monitor tax debts to avoid enforcement

Effectively implementing many tax debt recovery measures, in the first half of 2024, HCM City Customs Department has recovered tax debt reaching nearly 80% of the assigned target.
Thai Nguyen Customs makes great efforts to facilitate import and export enterprises

Thai Nguyen Customs makes great efforts to facilitate import and export enterprises

VCN - At the opening of the Conference, Deputy Director of Bac Ninh Customs Department Nguyen Manh Hung said that to facilitate the business community, Bac Ninh Customs Department, including Thai Nguyen Customs Branch always support the business community
Dong Nai Customs: well preparation for new border gate infrastructure projects

Dong Nai Customs: well preparation for new border gate infrastructure projects

VCN - Dong Nai Customs Department actively carries out preparation work to be ready for the operation of new infrastructure projects such as Long Thanh airport and Phuoc An port, thereby creating space for business development in the area.
Mobile Version