Customs industry provides 10 solutions for anti-revenue loss from beginning of the year

	The Customs sector actively listens to voices from the business community
	Customs sector implements policies on tax collection and management effectively

Officers of Hoa Lu International Customs Branch control means of transport across the border gate. Photo: N.H

The General Department of Vietnam Customs (GDVC) requests all customs subordinate units to implement solutions to achieve revenue target.

Accordingly, the GDVC requires the units to base on the actual status of imports and exports in each period and management policies and policies to identify high-risk goods groups and products in declaration on quantity, weight, category, name of goods, and classify high-risk import and export enterprises into Yellow and Red channels to conduct post clearance audit to prevent the false declaration for tax evasion; strengthen the use of scanners to detect suspected goods. Continue to implement solutions to control imported general goods in accordance with the directions in Official Dispatch No. 119/TCHQ-GSQL dated January 11, 2021 on improving the effectiveness of customs inspection and control.

Regarding the fraud in the value of imports and exports, the GDVC asks the units to take measures to strengthen the customs valuation before and after customs clearance. Handle and prevent promptly cases that are falsely declare customs value for tax evasion, especially for high-tax rate goods such as natural resources, raw minerals, and metal scrap; high-tax rate imported consumer goods, and goods subject to special consumption tax or self-defense tax, anti-dumping tax...

Regarding the classification of goods, application of codes and tax rates, the GDVC requests the units to strictly implement sampling for analysis, classification, verification for products that are identified as products by the customs system with high-risk code but the current machinery and technical equipment at the customs branch and check point cannot identify the accuracy of the declared contents; inspect the cleared shipments similar to those in the newly issued analysis and classification notice for timely tax collection; regularly review to promptly detect and handle cases that the same item is declared with different codes and the results of analysis and classification are inconsistent.

The GDVC requests units to strengthen measures to improve the effectiveness of anti-fraud and counterfeiting of origin, illegal transshipment to facilitate legitimate commerce. Focus on supervising imports and exports or market, and issue guiding documents (if necessary) on promoting and improving the effectiveness of combating trade fraud and counterfeiting of origin, labeling, illegal transmission, and infringement of intellectual property rights.

The GDVC asks the units to assess risk levels and inspect cases subject to tax exemption, reduction, refund, non-collection, non-taxable for export processing and producing enterprises and businesses subject to tax exemption, reduction, refund, non-tax collection, and non-taxable.

The GDVC requires the units to actively classify and handle tax debts arising before January1, 2024. The units need to classify tax debts into four groups: bad debt, pending debt, frozen debt, and recoverable debt groups. Implement appropriate solutions for each debt group as per instruction issued together with the GDVC’s Decision No. 2317/QD- TCHQ dated October 24, 2022.

Regarding the supervision of import and export goods and means of transport, the GDVC requires units to focus on implementing three specific solutions.

The GDVC requests the units to drastically professional measures and closely control targeting routes and items, especially for prohibited goods, high-value goods, high-tax rate goods, conditional import and export goods...; strictly inspect and supervise import and export goods, means of transport and people on exit and entry, and key regime such as export processing and production, tax-free investment, independent transportation, temporarily imported goods for re-export, temporarily exported goods for re-import, goods transferred border gate, and transit goods and goods stored in bonded warehouses...

In addition, units need to base on specific solutions to develop plans for periodically or irregularly post-clearance audit, specialized inspection, internal inspection to detect and handle trade frauds that cause revenue loss; properly and effectively use machinery, equipment and support tools in customs supervision, inspection and control.