Customs prevents fraud in declaring customs value for goods for Tet

VCN – In order to effectively manage customs valuation and prevent fraud in undervalue declarations, causing revenue loss, the General Department of Vietnam Customs requests provincial and municipal customs departments, the Post Clearance Audit Department, the Inspectorate Department, the Anti-smuggling and Investigation Department, and the Import and Export Duty Department to strengthen control customs valuation for imported products to serve consumer demand during the Lunar New Year.
Which cases subject should be exempted from customs fees? Which cases subject should be exempted from customs fees?
Reforming customs valuation to facilitate law-abiding enterprises Reforming customs valuation to facilitate law-abiding enterprises
Online training course on customs operations held Online training course on customs operations held
Customs prevents fraud in declaring customs value for goods for Tet

Many imported goods that are under-value are rejected by HCM City Customs Department. Photo: T.H

Signs of fraud in declaration

According to the General Department of Vietnam Customs (GDVC), at the end of 2022 and near holidays such as Christmas, New Year 2023, and Lunar New Year, consumer demand for some imported products tends to surge such as wine, beer, drinks, confectionery, household electronics, cars and motorcycles. Therefore, enterprises will promote the import of goods to meet domestic consumer demand.

The GDVC said that these are items with high tax rates, some of which are subject to special consumption taxes, leading to potential risks of commercial fraud in value, and causing revenue loss. Therefore, in order to strengthen customs control and effectively manage customs valuation and prevent fraud via under-value declaration, the GDVC directs local customs departments to closely control the declared value, identify suspicious signs and implement consultation on customs value as per provisions of Article 25 of Circular 38/2015/TT-BTC amended supplemented in Clause 14, Article 1 of Circular 39/2018/TT-BTC of the Ministry of Finance.

The GDVC requests the departments to focus on inspecting commodity groups that have potential fraud in customs value such as alcohol, beer, beverages, cars, motorcycles, confectionery, household electronics, and consumer goods, and avoid unmarking suspicious signs for products on the list of goods with risk on customs value whose declared value is lower than the database.

Arrange and assign officers who have been trained in customs valuation, and have the capacity and experience to perform customs valuation and consultation to improve the effectiveness of this work. Resolutely reject the declared value for shipments with under value declaration compared to the database. Do not rotate experienced officers in customs valuation to perform other work not related to management for customs valuation.

Before the consultation, the customs departments to collect sufficient information, assess the accuracy of the collected information, not use unverified information, not use suspicious information when consulting, and determine the price as per Decision No. 1929/QD-TCHQ dated July 20, 2020. In addition, the departments must carefully study the records to find out any contradiction affecting the value, and plan the issues that need to be clarified during the consultation.

During the consultation, the contradiction in the dossier affecting the customs value and the contradiction between the declared value and the collected information, transaction, negotiation, contract signing, and payment must be clarified. Requesting the customs declarant to provide documents proving the accuracy of the declared value; checking the value under the instructions in Official Letter No. 5371/TCHQ- TXNK dated November 12, 2021.

If the customs declarant fails to prove and explain the contradictions, the customs will reject the customs value and redetermine the value under provisions of Clause 3, Article 3 of Circular 39/2015/TT-BTC amended and supplemented in Clause 2, Article 1 of Circular 60/2019/TT-BTC and Article 25 of Circular 38/2015/TT-BTC amended and supplemented in Clause 14, Article 1 of Circular 39/2018/TT-BTC.

It is strictly forbidden to implement simple consultation and reject the declared value in case of insufficient grounds, or re-determine customs value similar to the declared value which was rejected because this value is suspicious.

Fully update information on customs inspection, consultation and valuation into relevant systems, update inspection results to GTT02 system as prescribed in Decision No. 1810/QD-TCHQ dated June 15, 2018 and Article 6 of Decision No. 1929/QD-TCHQ dated July 20, 2020.

The departments need to direct specialized teams to review the inspection, consultation, price determination, and update the data of their customs branches to promptly detect shortcomings. and take corrective measures as prescribed in Article 2 of Decision No. 1810/QD-TCHQ dated June 15, 2018.

Regularly review and collect information to propose the GDVC to develop and supplement the reference price for items that have not got a reference price or revise the reference price for goods of which declared value is more than 10% higher and lower than the reference price in the List of import and export goods at risk in terms of value as prescribed in Article 23 of Circular 39/2015/TT -BTC.

Ask post-clearance audit units to gather information, review and conduct post clearance audit for signs of violations for items at risk of value fraud.

Randomly inspect public performance at customs branches to detect and strictly handle officers and units that do not comply with regulations in Decision 2799/QD-TCHQ.

Reviewing risk items

The GDVC asks the Post Clearance Customs Department to gather information and make plans on post-clearance audit to handle under-value declaration cases for tax evasion and fraud, especially for consumer goods.

In addition, the department is required to instruct local customs departments to perform post-clearance audit for risk items and implement audit plans at request by the GDVC.

The country’s top customs regulator directs the Inspectorate Department to monitor the performance of officers at customs branches and inspect public performance on the online customs system to detect and prevent officers who do not comply with regulations on value inspection, consultation, determination, and updating data. Collect information to propose specialized inspections for enterprises and goods showing signs of value fraud.

The online supervision unit is asked to strengthen control for shipments that carry out procedures across the country and show high risk on customs value to direct customs branches to check and determine customs value, especially in key areas with large traffic volumes such as Hanoi, Ho Chi Minh City, Hai Phong and Lang Son.

The Anti-Smuggling and Investigation Department is required to drastically take measures to control and inspect key areas and items, focusing on products with great value and high tax rates and high demand at the end of the year; closely supervise import and export goods, entities, and fraud in price trade; Coordinate with technical departments to investigate enterprises showing signs of serious violations on value for handling.

The Import-Export Tax Department is in charge of monitoring customs value declaration for key commodities, and supervises customs valuation by the local customs departments to direct them to perform in accordance with regulations.

By Nu Bui/Ngoc Loan

Related News

Businesses are shifting to recruiting highly skilled workers

Businesses are shifting to recruiting highly skilled workers

VCN - Meeting the high demands of the market, as well as the requirements for digital transformation, many businesses have been in need of recruiting highly skilled workers.
Binh Phuoc Customs prosecuted many cashew smuggling cases

Binh Phuoc Customs prosecuted many cashew smuggling cases

VCN - The synchronous implementation of tasks and solutions to control and combat smuggling and trade fraud has helped Binh Phuoc Customs Department detect many cases of smuggling and illegal transportation of goods and drugs across the border, in that prosecuted many cashew smuggling cases.
Improving effectiveness of anti-drug, precursor control

Improving effectiveness of anti-drug, precursor control

VCN - Drug crimes are still complicated, requiring the Customs, especially the anti-drug team, to always uphold the spirit of vigilance and drastically deploy professional measures to promptly fight, detect, seize and handle violations.
116 customs branches have import and export declarations during Lunar New Year

116 customs branches have import and export declarations during Lunar New Year

VCN - Statistical data of the General Department of Customs records that during the Lunar New Year holiday of Dragon in 2024 (from February 8-14, 2024), there were nearly 10 thousand import and export declarations of goods registered with the Customs agency.

Latest News

Tuan Nam UNITED One Member Company Limited enforced to stop customs procedures for one year

Tuan Nam UNITED One Member Company Limited enforced to stop customs procedures for one year

VCN – Huu Nghi Border Gate Customs Branch (Lang Son Customs Department) has issued an enforcement decision stopping customs procedures for imports and exports of Tuan Nam UNITED One Member Company Limited for tax debt, late payment interest and fines.
What solution is there to prevent "ghost businesses" from tax evasion?

What solution is there to prevent "ghost businesses" from tax evasion?

VCN - LTS: After the Customs Magazine published a series of articles "Finding the delayed tax debts of enforced enterprises" on issues 19, 20, 21, the Editorial Office received a lot of angry feedback from readers that reflected the situation of some individuals misusing personal information to establish illegal businesses and evade state taxes. Customs Magazine continues to reflect this pressing issue to readers.
Innovating the organizational model of anti-smuggling activities of Vietnam Customs

Innovating the organizational model of anti-smuggling activities of Vietnam Customs

VCN - Building a customs control force at the central level which is the Anti-Smuggling and Investigation Department, and at the local level, forming a Regional Anti-Smuggling Team that can belong to the Anti-Smuggling and Investigation Department or the Regional Customs Department, etc.
C.D.M.A Mobile Phone Center enforced to suspend customs procedures for overdue tax debts

C.D.M.A Mobile Phone Center enforced to suspend customs procedures for overdue tax debts

VCN – C.D.M.A Mobile Phone Center has been enforced by the Customs to suspend its imports and exports for overdue tax debts worth about VND16 billion.

More News

Seeking overdue tax debts of enforced businesses – Final part: Recommendations for effective debt recovery

Seeking overdue tax debts of enforced businesses – Final part: Recommendations for effective debt recovery

VCN - Through the recent implementation of debt recovery solutions, HCM City Customs has proposed many solutions and recommendations to amend some current regulations to recover tax debts effectively.
Drug prevention right from the point of origin

Drug prevention right from the point of origin

VCN - One of the key missions set out for anti-drug forces in 2024 is preventing drugs right from the point of origin and from remote; attacking the whole line not just the middle part; seize the instigators and leaders.
Seeking overdue tax debts of enforced businesses – Part 1: Some enforced exit suspension to find out that they are directors

Seeking overdue tax debts of enforced businesses – Part 1: Some enforced exit suspension to find out that they are directors

VCN – In addition compliant businesses, contributing large tax revenue to the State budget and bolstering economic development, there are still some businesses taking advantage of the openness of the law to establish illegitimate companies to delay billions of dong in tax debt for many years, in order to avoid tax obligations to the State. To collect these tax debts, the Law on Tax Administration No. 38/2019/QH14 stipulates eight measures to enforce administrative decisions on tax management. One of those effective measures is exit suspension for legal representatives of businesses, which has helped the Customs agency earn hundreds of billions of dong in import-export tax and domestic taxes.
Five imported Vodka Wine containers left at HCM city port

Five imported Vodka Wine containers left at HCM city port

VCN – Five imported Vodka Wine containers have been imported at HCM City port for many years, but the owners of these consignments have not yet carried out procedures to receive them. HCM City Customs Department has processed procedures for auction.
Customs chaired the bust of 30 drug cases

Customs chaired the bust of 30 drug cases

VCN - The situation of transnational drug crimes is still complicated, especially at international airports such as Noi Bai, Tan Son Nhat, and Da Nang.
Why are many business directors forced to exit restriction?

Why are many business directors forced to exit restriction?

VCN - Many legal representatives of businesses who intentionally delay paying tax debts have been forced to restrict exit as requested by HCM City Customs Department to the Vietnam Immigration Department (Ministry of Public Security).
Hanoi Customs proposes several solutions to tackle drugs smuggling by air

Hanoi Customs proposes several solutions to tackle drugs smuggling by air

VCN - Through fighting of competent forces in a couple of years showed that sources of synthetic drugs relating to transnational crime lines become common. To tackle this effectively, two-way information exchange and experience sharing should be strengthened to quickly detect tricks and new types of drugs. It is one of the key solutions.
Several real estate businesses were forced to pay taxes

Several real estate businesses were forced to pay taxes

VCN - Many real estate businesses with tens of billions of VND in tax debt have been forced by the Customs authority to stop customs procedures at the request of the Tax authority.
Many businesses enforced for large tax debts

Many businesses enforced for large tax debts

VCN - Ho Chi Minh City Customs Department have taken enforcement measures to many businesses who delayed tax debt payment at the request of the tax agencies.
Read More

Your care

Latest Most read
Tuan Nam UNITED One Member Company Limited enforced to stop customs procedures for one year

Tuan Nam UNITED One Member Company Limited enforced to stop customs procedures for one year

VCN - The decision, which has been in effect within one year since March 18, will be terminated when Tuan Nam UNITED One Member Company Limited fully pays its tax debts.
What solution is there to prevent "ghost businesses" from tax evasion?

What solution is there to prevent "ghost businesses" from tax evasion?

VCN - LTS: After the Customs Magazine published a series of articles "Finding the delayed tax debts of enforced enterprises" on issues 19, 20, 21, the Editorial Office received a lot of angry feedback from readers that reflected the situation of some indi
Innovating the organizational model of anti-smuggling activities of Vietnam Customs

Innovating the organizational model of anti-smuggling activities of Vietnam Customs

VCN - Building a customs control force at the central level which is the Anti-Smuggling and Investigation Department, and at the local level, forming a Regional Anti-Smuggling Team that can belong to the Anti-Smuggling and Investigation Department or the
C.D.M.A Mobile Phone Center enforced to suspend customs procedures for overdue tax debts

C.D.M.A Mobile Phone Center enforced to suspend customs procedures for overdue tax debts

VCN - The decision, which has been in effect within one year since March 6, will be terminated when the center fully pays its tax debts.
Seeking overdue tax debts of enforced businesses – Final part: Recommendations for effective debt recovery

Seeking overdue tax debts of enforced businesses – Final part: Recommendations for effective debt recovery

Through the recent implementation of debt recovery solutions, HCM City Customs has proposed many solutions and recommendations to amend some current regulations to recover tax debts effectively.
Mobile Version