Customs valuation management needs boarder ‘coat’

VCN - Customs valuation management is a specific technical field of operation that plays a key role in the management of general and taxes for goods in particular. However, through implementation, customs valuation management system has revealed a number of problems that need to be studied and handled to further improve the efficiency of this work.
Customs valuation management needs boarder ‘coat’
Professional activities at Ha Nam Ninh Customs Department. Photo: H.Nụ

Although the specialized human resources performing valuation tasks from General Department to the branch level are assessed to meet requirements, the model of the customs valuation management structure at the departmental and branch levels is not unified yet.

Some local customs departments do not have officers in charge of evaluation. On the other hand, according to the Import-Export Duty Department (General Department of Vietnam Customs) regulations on the rotation of customs officers in the sector are more or less affecting the effectiveness of valuation management.

Organizational structure

According to the assessment, in the seven years of implementation of the project of improving the capacity of customs in the field of goods classification and customs valuation (referred to as Project 2015), the organizational structure at the affiliated units in the whole Customs sector has been relatively reasonable, covering functions and tasks related to this work at all three levels. Functional parts of the organizational system, the apparatus of customs valuation management, is performing tasks following the provisions of legal documents and current professional guidelines.

The representative of the Import-Export Duty Department noted that the current average age of customs officers in charge customs valuation task at all levels of the General Department is young. They have basic training and experience in policy formulation, some are experts in the valuation field, some have good skills in foreign languages or information technology. In addition, at the local customs department levels, a department-level valuation management division has been established to advise and solve problems, organize consultations (for localities consulted at the Department), monitor valuation work in the whole department; organize post-clearance audit on valuation, risk management, investigation and verification. Notably, at the customs branch level, customs officers in charge of customs valuation task are also training to meet the needs of cargo clearance.

In training, the Customs sector annually prepares training plans and organizes general and intensive professional classes on valuation. In addition, the General Department of Vietnam Customs (GDVC) also organizes training sessions after the issuance of new documents on valuation to introduce new regulations, note the contents when implementation, and answer questions.

The general business classes have equipped the newly recruited customs officers with basic knowledge of customs valuation to help officers have initial knowledge and basic background on price operations. For the intensive professional training courses based on job position in general and in the field of customs valuation, the requirements for updating new knowledge, methods and skills for handling specific issues and guide skills in implementation and use of tools and means related to professional activities.

From 2019 to 2021, the Vietnam Customs School also held classes to update the content and unify to solve practical problems in the field of determining the valuation of import and export goods; skills to determine customs valuation.

Statistics showed that, from 2019 to now, the whole sector has organized six general knowledge training courses for 416 newly recruited and untrained customs officers and intensive training for 248 customs officers working in the field of customs valuation at local customs departments.

Another remarkable point is that since 2018, the rotation of customs officers has taken advantage of the source of officers performing customs valuations task. The valuation management has been properly implemented by the Customs authorities in accordance with the law while at the same time, local customs departments have paid more attention to the rotation of customs officers in charge of valuation and have arranged customs officers have economic knowledge to perform customs valuation management.

Still weak and unreasonable

Speaking with reporters, a representative of the Import-Export Duty Department said that Customs sector currently has more than 500 officers who are directly performing customs valuation management tasks from the General Department to customs branches. For the Import-Export Duty Department, the Department has a specialized division which is the Customs Valuation Division. However, the Customs Valuation Division has only 15 customs officers and all have basic training in economics and foreign trade, but no one has had any practical experience in customs valuation at the branch or department level, as well as have not been rotated to work in other related fields such as information collection (risk management or investigation, anti-smuggling), customs procedures (supervision and control), valuation inspection (post-clearance audit).

For other units in the GDVC, besides the Import-Export Duty Department, there are also units involved in the management of customs valuation such as; Post-Clearance Audit Department, Inspection Department, Anti-Smuggling and Investigation Department, International Cooperation Department, Risk Management Department, Customs Information Technology and Statistics Department.

At local customs departments, the Import and Export Duty Division in charge of advisory department assists the director in managing, directing, guiding and inspecting the affiliated units performing customs valuation. Inspection at enterprises is falls under the tasks of the post clearance audit division, while some local customs departments have post-clearance audit branch. Currently, there are nine local customs departments have Import-Export Duty Departments and 26 local customs departments have Technical Division. 18 customs departments have post-clearance audit branch.

However, statistics show that the number of customs officers with experience in customs valuation management in localities currently account for only about 2% of the total payroll and tends to decrease due to rotation or decrease naturally (retirement, changing industries, quitting jobs).

Hanoi Customs Department has only 22 customs officers; HCM City Customs Department is 37 customs officers; Hai Phong Customs Department is 29 customs officers. In particular, according to a representative of HCM City Customs Department, currently the number of customs officers performing price management at the unit accounts for about 9% of the total number of customs officers of the whole Department (from 160-190 customs officers). At Hanoi Customs Department, there are currently about 120 customs officers concurrently performing price management task at the unit.

In 2018, the GDVC issued Decision No. 1484/QD-TCHQ on criteria, selection, training, management training and use of experts on customs valuation and experts on goods classification, so far there is no official list of valuation experts has been established; on the other hand, professional units and local customs units have not used the correct number of officials who are assessed as "valuation experts".

In order to "fill in the blanks", many localities have to use leaders and customs officers who do not have the right expertise or have not been trained in the right specialty. Some places even use customs officers to perform valuation work who are trained in economics, finance, accounting or foreign trade. In addition, due to the organisational structure is still inadequate, many valuation customs officers also have other professional duties, not having enough time to do in-depth research and handle tasks in the field of customs valuation management (except for Hai Phong, HCM City, and Hanoi Customs,) and cannot spend all their working time on the management of this field.

As reflected by Nghe An Customs Department, currently, the unit does not have a specialized officer in charge of valuation, so it encounters many difficulties in the professional stages. Not only Nghe An, a number of Customs Departments: Binh Phuoc, Quang Nam, Ha Nam Ninh, Ca Mau, Gia Lai Kon Tum, Long An, Khanh Hoa, and Can Tho also lack of professional customs officers in valuation management.

A customs officers at Lang Son Customs Department said that the current situation of rotation and arrangement of customs officers is posing a concern for officers in charge of customs valuation task. Although knowing and implementing the policy and principles of public officials management, the rotation, transfer, and change of positions are often applied to customs officers at all levels, customs units. He suggested that all levels should consider not rotating customs officers who have experience and qualifications in customs valuation management to ensure virtual expertise for the field.

Speaking on these limitations, according to customs officers in charge of price management for many years at the Import-Export Duty Department, the management of customs valuation is a technical and professional field that requires customs officer to be equiped sufficient information, business accounting, international trade, international transportation and especially must have practical experience over many working hours.

However, due to the current regulations on the rotation of customs officers, many officers at customs branches and departments have experience, knowledge and capacity in valuation management after working in this field for about 2-3 years, though they then rotate to other positions not related to valuation management (financial, office, anti-smuggling).

On the contrary, many customs officers who are completely lacking in knowledge are assigned and rotated to perform valuation management task, many newly recruited customs officers have not met the requirements because it takes time to approach and cultivate knowledge. This leads to a decrease in the number of staffs who are experts in valuation, wasting human resources and greatly affecting the effectiveness of value management throughout the sector.

By Nụ Bùi/Thanh Thuy

Related News

Can Tho Customs finish revenue collection earlier

Can Tho Customs finish revenue collection earlier

VCN - As of October 13, the State revenue collection at Can Tho Customs Department has reached nearly 102% of the assigned budget target in 2024 and increased by over 8% over the same period in 2023.
Managing price effectively, reducing pressure on inflation

Managing price effectively, reducing pressure on inflation

VCN - Timely and effective price management helps control the consumer price index (CPI) and inflation in accordance with the set target.
Scrutinizing taxable price, HCM City Customs raises nearly VND 100 billion

Scrutinizing taxable price, HCM City Customs raises nearly VND 100 billion

VCN - Many imported goods have very low taxable value declared by enterprises. Customs officers of the Ho Chi Minh City Customs Department consulted and rejected the declared value, increasing the taxable value dozens of times.
Enhancing the role of localities in developing supporting industries

Enhancing the role of localities in developing supporting industries

VCN - Some localities with great potential for developing supporting industries have proactively issued their own policies to support businesses in training human resources, helping businesses access the global production chain.

Latest News

3 items have a big impact on the budget revenue of Ho Chi Minh City Customs

3 items have a big impact on the budget revenue of Ho Chi Minh City Customs

VCN - Automobiles, petroleum, and steel are three items that account for nearly 35% of the total state budget revenue of Ho Chi Minh City Customs Department. Therefore, fluctuations in these revenue sources will greatly impact the state budget revenue of the entire Department.
Quang Ninh Customs collects 85.75% of the budget revenue through the seaport area

Quang Ninh Customs collects 85.75% of the budget revenue through the seaport area

VCN - In the first 9 months of 2024, Quang Ninh Customs Department collected VND 13,885.23 billion in revenue collection, reaching 111.08% of the assigned estimate (VND 12,500 billion), reaching 106.81% of the target assigned by Quang Ninh province (VND 13,000 billion), an increase of 8.67% over the same period in 2023
Regulating goods across Huu Nghi International Border Gate during peak times

Regulating goods across Huu Nghi International Border Gate during peak times

VCN – In order to reduce the pressure on customs clearance of import and export goods for the international border gate pair during peak times, the management agency of Lang Son (Vietnam) has just discussed with the management authority of Pingxiang (China) to strengthen coordination in regulating the means of transporting goods of enterprises on both sides.
Kien Giang Customs’ revenue reaches over 190% of target

Kien Giang Customs’ revenue reaches over 190% of target

VCN – As of October 15, Kien Giang Customs Department collected VND 116.34 billion, reaching 193.89% of the target, the department reports.

More News

Quang Ninh Customs seeks solutions to promote import and export

Quang Ninh Customs seeks solutions to promote import and export

VCN - Quang Ninh Customs Department has made efforts to synchronously deploy solutions to accompany, support and resolve difficulties for businesses, contributing to improving import and export activities through the area.
Businesses get a fair hearing under Customs

Businesses get a fair hearing under Customs' new 'three no' rule

VCN - The General Department of Vietnam Customs requires units to implement the 3 no principles: "don't say no, don't say difficult, and don't say yes but don't do it" when businesses have recommendations and proposals.
Khanh Hoa Customs reaches revenue target 1 quarter early

Khanh Hoa Customs reaches revenue target 1 quarter early

VCN - Many key import items increased sharply, along with efforts in trade facilitation, tax debt collection, so in just 9 months of 2024, Khanh Hoa Customs Department completed the state budget revenue target.
WCO Permanent Technical Committee Meeting in Belgium: The managerial mark of the Vietnamese customs representative

WCO Permanent Technical Committee Meeting in Belgium: The managerial mark of the Vietnamese customs representative

VCN - For 3 days (from 23-25/10/2024), at the headquarters of the World Customs Organization (WCO) in Brussels (Belgium), the 245th/246th meeting of the Permanent Technical Committee (PTC) was successfully held under the chairmanship of Ms. Nguyen Thi Vinh Hoai, Counselor, Embassy of Vietnam in Belgium, representative of Vietnam Customs, Chairwoman of PTC.
Revise regulations on implementing administrative procedures under the National Single Window

Revise regulations on implementing administrative procedures under the National Single Window

VCN - On October 29, 2024, Deputy Director General of the General Department of Vietnam Customs Au Anh Tuan chaired a meeting to discuss, exchange and develop a plan to amend Decree 85/2019/ND-CP regulating the implementation of administrative procedures under the National Single Window, ASEAN Single Window and specialized inspection of imports and exports.
Launch of the “Proud of 80 years of construction and development of Vietnam Customs” contest

Launch of the “Proud of 80 years of construction and development of Vietnam Customs” contest

VCN - Towards the 80th anniversary of Vietnam Customs' tradition (September 10, 1945 - September 10, 2025), the General Department of Vietnam Customs (GDVC) launches the “Proud of 80 years of construction and development of Vietnam Customs” contest.
Cat Lai Port sees over 1,000 export shipments cleared by customs each day

Cat Lai Port sees over 1,000 export shipments cleared by customs each day

VCN - The volume of goods exported through Cat Lai port is showing signs of increasing sharply in the last months of 2024.
Quang Ninh Customs: Innovation in developing Customs-Business partnership

Quang Ninh Customs: Innovation in developing Customs-Business partnership

VCN - Quang Ninh Customs Department is determined to improve the quality of Customs-Business partnership, with practical actions in supporting and accompanying businesses.
Nine Customs brokers may be suspended from operations

Nine Customs brokers may be suspended from operations

VCN – HCM City Customs Department has announced that nine HCM City-based customs brokers may be suspended from operations because they have not reported their operations for three consecutive periods.
Read More

Your care

Latest Most read
3 items have a big impact on the budget revenue of Ho Chi Minh City Customs

3 items have a big impact on the budget revenue of Ho Chi Minh City Customs

VCN - Automobiles, petroleum, and steel are three items that account for nearly 35% of the total state budget revenue of Ho Chi Minh City Customs Department. Therefore, fluctuations in these revenue sources will greatly impact the state budget revenue of
Quang Ninh Customs collects 85.75% of the budget revenue through the seaport area

Quang Ninh Customs collects 85.75% of the budget revenue through the seaport area

In the first 9 months of 2024, Quang Ninh Customs Department collected VND 13,885.23 billion in revenue collection
Regulating goods across Huu Nghi International Border Gate during peak times

Regulating goods across Huu Nghi International Border Gate during peak times

VCN - Huu Nghi - Huu Nghi Quan International Border Gate pair, as an important traffic route connecting the two countries, with a large volume of trade, plays an active role in promoting economic development of both sides.
Kien Giang Customs’ revenue reaches over 190% of target

Kien Giang Customs’ revenue reaches over 190% of target

VCN - As of October 15, Kien Giang Customs Department processes customs procedures with total import and export turnover of over US$299 million.
Quang Ninh Customs seeks solutions to promote import and export

Quang Ninh Customs seeks solutions to promote import and export

Quang Ninh Customs Department has made efforts to synchronously deploy solutions to accompany, support and resolve difficulties for businesses, contributing to improving import and export activities through the area.
Mobile Version