Hanoi Customs: 92% of post-clearance audits reveal violations

Evidence of N2O gas (also known as laughing gas) seized by authorities. Photo: Ministry of Public Security.

In 2024, post-clearance audits continue to be a key focus for Hanoi Customs, adopting a strategy of shifting from pre-clearance inspections to post-clearance audits. This approach aims to expedite goods clearance for businesses while ensuring compliance.

The department prioritizes audits targeting high-risk activities and potential violations, such as use of machinery, equipment, and fixed assets under investment projects that benefit from tax incentives; cases of import-export operations with signs of commercial fraud or elevated risk profiles.

By 2024, the Post-clearance Audit Branch conducted 151 audits, uncovering violations in 92% of cases. These efforts contributed over VND 154 billion to the state budget, achieving the set targets and accounting for 24.4% of the sector’s revenue collection.

The branch also forwarded suspicious information to Hanoi Police, resulting in the prosecution of two companies for tax evasion.

Notably, for the first time, a Post-clearance Audit Branch actively participated in anti-smuggling operations. Through seamless collaboration between Hanoi Customs and the Hanoi Police Department, authorities dismantled a smuggling ring trafficking thousands of tons of nitrous oxide (commonly known as “laughing gas”) into Vietnam​

Following investigations, the Hanoi Police launched a criminal case against DCMC Vietnam Trading Co., Ltd. and related individuals for smuggling and accounting violations that caused serious consequences​.

The exceptional success of Hanoi Customs in combating smuggling earned commendations from the Minister of Health, the Minister of Public Security, and the Secretary of Hanoi’s Party Committee​.