Which authority takes responsibility for “post audit” of used imported machines?

Customs officers of Huu Nghi Customs Branch (Lang Son Customs Department) inspect machines imported from China Photo: L.B

Under provisions of Clause 1, Article 7 of Circular 23/2015/TT-BKHDT the dossier for importing the used equipment of investment projects stipulated in Clause 2 Article 6 of this Circular 23/2015/TT-BKHDT include the Customs dossier as per regulations and the enterprise must add “ 01 certified true copy of the decision on investment policies or investment registration certificate enclosed with 01 original copy of the list of used equipment to be imported”.

Under the Dispatch No. 4284/BKHCN-DTG, the Ministry of Science and Technology directed “the list of used equipment to be imported in the project dossier is the list in the dossier which had been submitted to the investment registration authority with the seal of the business, which does not require the confirmation of the investment registration authority. The business takes responsibility in person for its declarations and import of used machines and equipment which must be inspected as per the post audit”.

However, according to the General Department of Vietnam Customs the guidance above has not specifically stipulated which authority takes responsibility for post audit for the import of used equipment. Is it Customs or the competent under the Ministry of Science and Technology?

Besides, the Ministry of Science and Technology needs to clarify the case of used equipment which was cleared by Customs according to the list of used equipment without confirmation of the investment registration authority. However, when the competent authorities detect fraud in making the list of used equipment, which authority will take responsibility for that?. According to the General Department of Vietnam Customs, the business must be responsibility by themselves for documents that they submit to the Customs.

Hai Phong Customs collects more than 268 billion vnd through Customs post-clearance audits VCN- According to the latest information from the Hai Phong Customs Department, from the beginning of 2016 ...

In order to unify implementation, the General Department of Vietnam Customs proposed the Ministry of Science and Technology guide in detail the method of handling the cases above.