Experience in identifying closed-circuit television codes of Ha Tinh Customs

	Ha Tinh Customs and Coast guard seize 3 bars of heroin
	Ha Tinh Customs: Receiving and solving 297 dossiers through online public service
	Ha Tinh Customs: coordinating to seize 400 tablets of ecstasy and 100gr of meth

Ha Tinh Customs officers exchange with the representative of a company about the post-clearance audit plan. Photo: H.Nu.

At the seminar on the Customs post-clearance audits held recently, representatives of the Ha Tinh Customs Department shared experiences related to the examination and identification of CCTV codes of goods.

"Commodity codes are an important element in the Customs operation, which determines the policy of the goods, especially in the current context, many new products have many features, so the identification of codes is really difficult for Customs officers and enterprises,” said the representative of Ha Tinh Customs Department.

In order to ensure management requirements and implement guidance of the General Department of Vietnam Customs, the Ha Tinh Customs Department has strengthened Customs post-clearance audits on commodity codes, including topics related to CCTV. In order to implement thematic issues, the Customs forces collected information on "CCTV" items, or similar ones with low tax rates (0%).

According to Customs Branch of post-clearance audits in Ha Tinh, on the basis of information, it screened, analyzed and evaluated information from the "CCTV" imported goods and discovered that only one company registered 36 import declarations. The declarations had many signs such as: incorrect declaration of name, declaration of goods with similar names; wrongly declaring goods’ codes, declaring goods with lower tax rates. Therefore, Ha Tinh Customs Department issued the decision of Customs post-clearance audits at the headquarters.

The inspection results showed that imported goods were entered with many HS codes such as 85258039, 85258050 with import tax of 0% and HS code: 85258040 with import tax of 10%. Therefore, the Customs Branch of post-clearance audits in Ha Tinh focused on the inspection of the goods that the company classified into HS code: 85258039 and 85258050.

In the inspection process, Customs officers detected some inconsistencies between the goods' names and codes which needed to be clarified. For example, there was a declaration by the enterprise declaring the name as "CCTV" (Synchronous, Removable) AC220V 50Hz, new 100%". But the invoice, packing list also included some equipment of the system mentioned above, including: monitor, cable and cabinet. This item was classified by the company with the HS code: 85258039.

The Customs officers conducted physical inspections of goods and discovered that there werea total of 4 different camera items. The whole device was connected via signal lines. The images were obtained through the camera (including the type with the recording function, image storage and non-recording type), transmitted to the server for image recording, then stored in the system. This system performed the function of observation, recording images for the purpose of management of enterprises.

Consequently, the inspection team said that the HS code for these cameras attached above the customs declaration was inaccurate and proposed to apply the HS code: 85258040 in accordance with regulations with an import tax of 10%.

However, the company did not agree with the opinion of the Customs office, proposed to apply import HS code of the above declaration, separate each code of goods without the classification of "CCTV system".

As for the point of view of the company, the Customs office based on Note 4 part XVI and referred to detailed notes of HS 2012 to directly explain to the company. On the other hand, the Ha Tinh Customs Department sent a written request for comments from the General Department of Vietnam Customs. Under the guidance of the General Department of Vietnam Customs, the above item was classified into HS code: 85258040 with an import tax of 10%.

In addition, the Customs authorities determined some declarations of enterprises which are not exempt from import tax.

Based on the above-mentioned information, arguments and analysis of the Customs authorities, the company has approved to re-declare the "CCTV" code number and paid the full tax amount of VND 9 billion under the decision of the Customs office (approximately VND 6.3 billion for tax assessment, VND 1.2 billion for late payment and VND 1.2 billion for administrative violations).

According to the Ha Tinh Customs Department, in order to achieve the effectiveness of inspections with the above mentioned cases, the unit has actively collected, analyzed, processed information and compared information provided by enterprises from various sources for accurate results; to regularly study and stick to the regulations on classification and identification of goods codes; and learn more about "CCTV".

From 1/6, there is no Cau Treo economic zone Customs Branch VCN – Ministry of Finance has issued a decision on the dissolution of Cau Treo economic zone ...

According to the Ha Tinh Customs Department, when conducting physical inspections the team of Customs officers need to visit a factory, see the location of a camera installation to capture the overview and features of imported goods. In addition, Customs staff must pay attention to the propagation and dissemination of legal documents on Customs so that businesses can understand, cooperate and comply with the Laws.