x Has your business just received a decision on post-customs clearance inspection (post-customs clearance inspection) for a batch of imported goods? x You wonder if your shipment has already been presented with documents and customs clearance, so why does it need to be inspected? x Do you want to know how much the fine is for violating post-clearance inspection? How many steps does the inspection process after customs clearance consist of? Is it complicated?
At Proship.vn, we will answer questions about some related issues such as what is post-customs clearance inspection? What is post-customs clearance inspection? Who has the authority to decide on post-customs clearance inspection, etc. and what to know after the business receives the post-customs clearance inspection decision.
Post-clearance inspection: Concepts and inspection cases
The following are the concepts of post-clearance inspection and inspection cases you need to know:
Concept of post-customs clearance inspection
What is post-customs clearance inspection? Post-clearance audit is the process where Customs officers check the truthfulness, reasonableness and reliability of the information the goods owner has declared to the customs through checking customs commercial documents, accounting documents, and banking documents. of cleared shipments. These documents are kept by entities (Individuals/Companies) directly or indirectly involved in international trade.
There are 2 cases: inspection at the Enterprise, or at the Customs Office (Declaration Department).
Post-clearance inspection means customs officers will check the truthfulness and reliability of the information the goods owner has declared to customs through checking commercial documents, accounting documents, etc. of the batch. Customs cleared goods.
Cases of post-customs clearance inspection
Specifically, Article 78 of the 2014 Customs Law stipulates cases of post-customs clearance inspection including:
Check customs declarants' compliance with the law;
Check when there are signs of violation of customs laws and other legal regulations related to export and import management;
For cases not specified in Clause 1, Article 78 of the 2014 Customs Law, post-customs clearance inspection is carried out on the basis of applying risk management.
Post-customs clearance inspection is to check which papers and documents?
Post-customs clearance inspection is prescribed in Article 77 of the 2014 Customs Law as follows:
Post-customs clearance inspection
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1. Post-customs clearance inspection aims to evaluate the accuracy and truthfulness of the content of documents and records that the customs declarant has declared, submitted, and presented to the customs authority; Evaluate customs declarants' compliance with customs laws and other legal regulations related to export and import management.
2. Post-customs clearance inspection is carried out at the headquarters of the customs authority and the headquarters of the customs declarant.
The headquarters of the customs declarant includes the head office, branches, stores, place of production, and place of storage of goods.
3. The post-customs clearance inspection period is 5 years from the date of registration of the customs declaration.
So in short, what does post-customs clearance inspection check? Post-customs clearance inspection is to check customs records, accounting books, accounting documents and other documents, documents and data related to goods; Physical inspection of goods in case of necessity and conditions after the goods have been cleared through customs.
Who has the right to decide on post-customs clearance inspection at the KBHQ headquarters? What is the penalty for violating post-clearance inspection?
Below is the authority that has the authority to make decisions on post-clearance inspection and the level of violation that must be suffered when performing post-clearance inspection that you need to know:
Right to decide on post-clearance inspection at the headquarters of the Customs Officer
What is post-customs clearance inspection? Post-customs clearance inspection is what?... mentioned by Proship above. So, who has the authority to issue a decision on post-customs clearance inspection at the KBHQ headquarters?
The authority to decide on post-customs clearance inspection at the customs declarant's headquarters is specified in Article 80 of the 2014 Customs Law as follows:
Post-customs clearance inspection at the customs declarant's headquarters
1. Authority to decide on post-customs clearance inspection:
a) The Director General of the General Department of Customs and the Director of the Post-Customs Clearance Inspection Department decide on post-customs clearance inspection nationwide;
b) The Director of the Customs Department decides on post-customs clearance inspection within the Department's management area.
In case of inspection of an enterprise not within the assigned management area, the Customs Department reports to the General Department of Customs to consider assigning a unit to carry out the inspection.
The inspection and assessment of legal compliance of customs declarants is carried out according to the annual post-customs clearance inspection plan issued by the Director General of the General Department of Customs.
2. Post-customs clearance inspection period:
a) The post-customs clearance inspection period is determined in the inspection decision, but is maximum 10 working days. The inspection time is calculated from the date the inspection begins; In case the inspection scope is large and the content is complex, the person who signed the inspection decision may extend it once for no more than 10 working days;
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The right to decide on post-clearance inspection at the headquarters of the Customs Department belongs to the Director General of the General Department of Customs, the Director of the Department of Post-clearance Audit nationwide, and the Director of the Customs Department to decide on post-clearance inspection in the area under the management of the Department with a penalty of 1 million - 80 million (depending on the violation and value of evidence),...
Penalties for violations of post-customs clearance inspection
What is the penalty for violations during post-customs clearance inspection? According to Article 11 of Decree 128/2020/ND-CP regulating penalties for violations of post-customs clearance inspection. There are many fines for each specific act, summarized as follows:
Fines range from 1 million - 80 million depending on the violation and value of evidence;
Forced destruction in case of toxic cultural products;
Forced to stamp "Vietnam duty not paid" according to regulations for violations;
Goods must be brought to the territory of Vietnam and forced to be re-exported during the implementation of the decision.
The following is the basic process of performing post-customs clearance inspection:
Step 1: The Customs agency will collect, analyze and evaluate information;
Step 2: Customs authorities will propose inspection according to signs and risks;
Step 3: The competent person of the Customs Branch will issue an inspection decision and have a specific inspection plan;
Step 4: Carry out inspection and review of relevant documents and inspect goods directly at the enterprise;
The most detailed post-customs clearance inspection process for businesses receiving post-customs clearance inspection decisions to clearly understand.
Step 5: After the inspection process, the Customs agency issues the Draft Inspection Results;
Step 6: Enterprises need to explain and respond if they do not agree with the inspection results;
Step 7: The Customs makes an inspection conclusion;
Step 8: Make a handling decision according to the law.
What is post-customs clearance inspection , what is post-clearance inspection, what is the procedure for performing post-customs clearance inspection, how much is the fine for violating post-customs clearance inspection,...have been answered above. We at Proship Logistics are one of the reputable customs warehousing units, import-export trusts, and specialized customs agents. If your business is having problems during the customs clearance process, please contact us immediately at 0909 344 247 for advice. and provide the best price service.
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Bao Yen
Bao Yen is the editor of Proship.vn with many years of experience in the fields of transportation, logistics, import-export, and will bring readers the most useful information and knowledge.
