Irregularities in the temporary import for re-export of goods have been exposed

Buddha statue in the temporary import shipment and re-export violations. Photo: Vietnam Customs

According to the Anti-drug Enforcement Team (General Department of Customs), to promptly redress and remedy shortcomings in the operation of re-import and re-export of goods. In this conjunction, General Department of Customs has issued Planning 46/KH-TCHQ dated 30 July 2010, and Planing 98/KH-TCHQ dated 22 June 2012 carrying out control, and timely prevent abuses related to that activity.

Through the execution, Customs forces have found many cases that the enterprises do business in re-import and re-export deliberately false declaration names, even forged the seal of Customs officer for tax fraud.

For example, the violations of TSC Co., Ltd opened 4 re-import and re-export declaration at Customs Branch of Dinh Vu port (Hai Phong Customs Department), registrated at Tra Linh gate, Cao Bang. The cargo was declared as Projector INFOCUS brand 800x600 SVGA resolution brand new projector, capacity 300 inch.

However, at Tra Linh border gate, when the Customs forces checked the actual shipment, they did not find any items that match the declaration. In fact, these temporary import goods included 200 used items didn’t have customs declaration. Actually, it was listed in prohibited export items, prohibited trading, suspended trading, commodities trading conditions.

In particular, the banned exporting goods was the antiques statues in 18^th century; Additionally, the banned list of used trading goods include: The computer chips, computer components of all kinds, all kinds of powerful electronic, electronic components, computer cooling fans; suspend trading of goods including keyboard and computer disk Dell.

According to the Valuation Team at Customs Branch at Ta Linh border gate (Customs Department of Cao Bang), the value of 3 declarations worth 6 billion (1 old declarations undermined)

Then, the Anti-drug Enforcement Department (General Department of Customs) issued a Decision to initiate prosecutions for the crime of smuggling and transfer all records, material evidence of the case to the Investigation Police Agency, Cao Bang Police for investigating competence. Earlier, the Anti-drug Enforcement Department has prosecuted three cases of illegal transportation of goods across the border involving re-import and re-export business.

The violated companies including: Phuong Thao Company Limited, Thanh Dat Import Export Company Limited and Phu Quy Company CPTM School have forged seals customs officials in Tokyo confirmed the export on the declaration, then apply preliminary to the liquidity in the Customs Branch Dinh Vu port gate and gate Customs Branch Hai Phong Port Area 1.

Implementing the above plan, the General Department Vietnam Customs showed the shortcomings and loopholes in the management of business for goods, while suggestions and proposals to the Government and the State management agencies amend, supplement and promulgate the text in line with reality.

Besides, in the course of construction-related documents for re-import and re-export item management, Customs has proposed and amended any loophole. Specifically as to propose shortening forstoring re-import and re-export goods. Previously, under the provisions of Decree 12/2006 / ND-CP, the maximum period of 180 days. Currently, according to Decree 187/2013 / ND-CP, the maximum retention period in Vietnam was shortened to 120 days.

On tax policy for re-import and re-export goods, regulations on tax payment deadline for goods traded by mode of temporary export or re-enter is 15 days from the date of expiry or temporary export and re-import. According to the Law amending and supplementing some articles of the Tax Administration Act 2012, the trading of re-import and re-export goods tax payable before the completion of customs procedures for temporary import of goods.