Customs makes every effort to collect revenue

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	Collect more than 2,500 billion VND in State Budget from the mechanism for home use goods transferred through border gates

Facilitation of import and export is the first task which all the units must implement in the remaining months of the year. (Photo: T.Trang)

To hit the estimate (270,000 billion dong), in the three remaining months of the year 2016, Customs must collect a further 76,406 billion dong (an average amount of 25,470 billion dong/month, 3,070 billion dong higher than the average number in the first months of the year). This task is really burdensome.

Against this backgroud, the General Department of Customs has issued a document requesting heads of all the units to concentrate on revenue collection in the remaining months of 2016. In addition, all units shall further perform efficiently Resolution 01/NQ-CP and Resolution 19/NQ-CP on key tasks and measures in improving the business environment, raising national competitiveness as well as drastically implement the Order 1055/CT-TCHQ by the Director General of Customs.

Accordingly, import and export facilitation is the first task all units must implement. The leaders of the General Department of Customs requested units to proactively study and propose measures on policies for import and export facilitation and higher revenue collection. The solutions would help traders remove obstacles in implementing the recent Law on Import and Export Duties. In parallel, it is necessary to maintain the fast responsive team, actively dealing with arising obstacles in terms of Customs procedures, tax policies, tax management, accounting, drawback, tax exemption and enabling traders to pay taxes.

Beside Customs supervision and management activities, the General Department of Customs requests its units to minimize the cases where traders make use of loopholes for benefits, to prevent efficiently smuggling and commercial fraud and fake goods as well as to avoid losses in revenue. Customs units should review and target commodities, traders and signs of violation in false declaration, wrong valuation, C/Os and tariff rates…, ensuring right and sufficient revenue collection.

Particularly, to avoid losses in revenue, the General Department of Customs asks heads of all units to focus on concrete fields of management.

In classification and duty application activities, it is necessary to review and make classification of certain items uniformly upon notification of classification results or guiding documents issued by the General Department of Customs; avoiding the fact that one item would be identified into two different HS codes. Imports and exports which must meet conditions to benefit from preferential and special preferential import and export tariff regulated in the nomenclatures should be reviewed and examined. Imports having registered in the list of duty exemption should be reviewed to find out cases of wrong beneficiaries or inappropriate classification.

With regard to C/O, the leaders of the General Department of Customs demand its units to check cases of false declarations of HS codes with the purpose of benefiting from special preferential tariff, cases rejected to benefit from special preferential tariff, cases of invoices issued by the third party or goods transferred through countries or territories which are not subjected to special preferential tariff.

Concerning management of Customs valuation declarations, it is necessary to regularly check and examine signs of suspected declarations, then consult or conduct post clearance audit for re-determination of Customs valuations and duty collection. Customs valuations of suspected commodities should be audited upon clearance within 30 days since the date of receiving the findings sent by post clearance audit units.

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Synchronously, the General Department of Customs requests all units to examine cases of duty exemption, duty reduction, drawback and non-duty collection at Customs branches which process huge volumes of imports and exports. The units should review, update and identify exactly arising tax-debts, analyzing the situation of tax-debts as well as carrying out measures to retrieve duties/ taxes. Anti-smuggling and fighting against commercial fraud in targeted areas, anti-losses in revenue by examining quantities, valuation, HS, C/O should be concentrated, especially where traders often make use of the value added tax (VAT) refunding mechanism for exports, goods in transit, goods in shifting border gates…

Especially, internal inspection and control activities and risk management application needs to be accelerated. Inspection missions in terms of anti-failure of duty collection without prior notification shall be set up. Customs supervision and control must be strengthened to ensure Customs track goods movement without omitting any containers or cargo. Furthermore, Customs discipline shall be strictly controlled.