Some provisions on Customs post-clearance audits will be amended

	The collection of information on Customs control is effective
	7 Customs units collected hundreds of billions of vnd from Post-clearance audit
	Which document must be lodged when being requested to do post clearance audit?

Customs operations at the Customs Branch of processing management. Photo: N. Linh.

Related to goods subject to Customs post-clearance audits in the draft Circular amending and supplementing Circular 38/2015/TT-BTC, the General Department of Vietnam Customs has been proposing some new points.

Accordingly, the authorities will amend Clause 1, 2 of Article 142 in Circular 38/2015/TT-BTC on cases subject to Customs post-clearance audits at Customs offices and "the Manager of Customs Branches may issue a Decision on Customs post-clearance audits for goods within 60 days from the date of conducting Customs clearance for goods to the date of signing the Decision on post-clearance audits in the case where Customs authorities detect signs of violation".

In order to remove obstacles for Customs declarants who have similar consignments and goods, the General Department of Vietnam Customs has proposed additional regulations into the Circular as follows:

In the case where Customs officers conduct Customs post-clearance audits for enterprises at the office of a Customs Branch, Customs officers may accept the declaration of Customs declarants and not issue the Decision on post-clearance audits for similar shipments and goods if Customs officers do not detect any signs of violation for these similar goods.

In the case where Customs officers conduct Customs post-clearance audits for enterprises at the office of a Customs Branch, Customs officers will notify Customs declarants to make a supplementary declaration of Customs dossiers of consignments within 5 working days from the date of notification if Customs officers detect signs of tax violation. Exceeding the time limit, if Customs declarants fail to make additional declarations, Customs officers shall handle tax violations in line with current regulations.

Currently, the draft Circular amending and supplementing Circular 38/2015/TT-BTC is being consulted by the General Department of Vietnam Customs, Vietnam Business Associations, State agencies under the Ministry of Finance, and the General Department of Vietnam Customs.

Ho Chi Minh City Customs Department: Decentralizing post-clearance audits at border gates VCN- From the efficiency of the anti-loss of State revenues through post-clearance audits at border gates in ...

Reportedly, on 10th March 2017 and 15th March 2017, the General Department of Vietnam Customs will organize a workshop to collect opinions from enterprises in the North and the South of Vietnam respectively about the draft Circular amending and supplementing Circular 38/2015/TT-BTC. Also, the General Department of Vietnam Customs has consulted enterprises on the draft Circular on Customs inspections and determination of origin of exported and imported goods (new Circular which guides the Customs Law).