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Decision No. 621/QD-TCHQ dated March 29, 2006 of the General Department of Customs on issuing customs dossier examination and after customs clearance examination process for import and export goods
26/04/2011
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THE MINISTRY OF FINANCE
 THE GENERAL DEPARTMENT OF CUSTOM

-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
----------

No. 621/QD-TCHQ

Hanoi, March 29, 2006

 

 

DECISION

ON ISSUING CUSTOMS DOSSIER EXAMINATION AND AFTER CUSTOMS CLEARANCE EXAMINATION PROCESS FOR IMPORT AND EXPORT GOODS.

HEAD OF GENERAL DEPARTMENT OF CUSTOMS

 

Pursuant to Customs Law no. 29/2001/QH10 of June 29, 2001 and adjustment and supplement law on some articles of Customs Law no 42/2005/QA11 of June 14, 2005;

Pursuant to Government Decree no. 96/2002/ND-CP of November 19, 2002 promulgating functions, responsibilities, authorizations and organization mechanism of General Department of Customs;

Pursuant to Government Decree no. 154/2005/ND-CP of December 15, 2005 on customs procedures, customs examination and control;

Pursuant to Ministry of Finance circular no. 112/2005/TT-BTC of December 15, 2005 prescribing customs procedures, customs examination and control;

Pursuant to Ministry of Finance circular no. 114/2005/TT-BTC prescribing after customs clearance examination on export and import goods;

Upon the proposal of Head of After Customs Clearance Department

 

DECIDES

Article 1. Issued along with decision:

1. Customs dossier Examination Process

2. After customs clearance examination on export and import goods

Article 2. Customs dossier examination process and after customs clearance examination on export and import goods used at customs office are inter customs professional methods so they are only published internally (not popularized).

Article 3. This decision shall be in effect 15 days after singing date and shall replace decision no. 1564/TCHQ/QD/KTSTQ by Head of General Department of Customs issuing professional procedures on Examining customs dossiers and after customs clearance examinations for export and import goods;

Article 4. Head of After Customs Clearance Examination Department and of bodies directly under general department of customs, Head of customs branch of cities and provinces shall be responsible to implement this Decision.

 

 

Receivers:
- As in article 4
- Ministry of Finance
-Leaders of General Department of Customs
- Saved

ON BEHALF OF HEAD OF GENERAL DEPARTMENT OF CUSTOMS
DEPUTY OF CUSTOMS BRANCH





Vu Ngoc Anh

 

CUSTOMS DOSSIER EXAMINING PROCESS

(Issued internally)

(Issued along with decision no.621/QD-TCHQ by Head of General Department of Customs on March 29, 2006)

I. GENERAL REGULATIONS

1. Regulations on sorting customs dossiers

For convenience in gathering, saving, referring, customs dossiers must be sorted according to the following order at registration:

- On the top: Customs Declaration Paper, Customs Declaration Paper Appendix, Detailed Goods Declaration Paper (if any);

- Second: Invoice

- Third: Tax value Declaration Paper on Import Goods (if any);

- Forth: Certificate of Origin (if any);

- Fifth: Purchase and Sales Contract or other legal documents equivalent to contracts;

- Sixth: Export and Import License (if any);

- Seventh: Bill of Lading (for import goods);

- Eighth: Other documents (if any)

2. Examining purpose

a) to re-examine tasks done in customs clearance process to handle any shortcoming if any;

b) to recognize visible wrong doings, irrationalities and violations;

c) to recognize export and import dossier losses or delay;

d) add information to database;

e) arrange and save dossiers scientifically for easy reference

3. Examining rules

All customs dossiers of import and export goods which have passed customs clearance process must be gathered.

4. Examining content

a) examining all tasks that must be done during the customs clearance process of customs declarer and customs office to decide if they have been fully responsible for their tasks.

b) update information into database

5. Examining due date

Examining customs dossier is done after export and import shipments undergo customs clearance. Details are as below:

a) Where customs branch have to do less than 100 customs declaration papers a day, Examining time is 3 days after customs clearance for the goods is completed.

b) Where customs branch have to do from 100 customs declaration papers a day, Examining time is 7 days after customs clearance for the goods is completed.

c) Where lot of goods has to wait for analysis or sorting results and has to undergo assessment and examination can customs clearance be done for it, after customs clearance for the goods is completed according to the examination results but it must not exceed 60 days since customs dossier registration is made.

d) Where goods are considered for tax exemption, tax reductions, tax recovery or tax free, dossier Examination shall still be done for each lot of goods as above. Clearance dossier shall be made after clearance process is completed. Examination time is within 7 days since customs office has resolution document on tax exemption.

6. Customs branch responsibilities:

a) Implementing examination dossier;

b) Updating customs dossier information which has not been updated into database;

c) Consolidating examination result report and send it to After customs clearance examination department subject to regulations in step 4 of this process

d) Assigning staff in charge of dossier Examining and management subject to regulations.

7. Responsibilities of After Customs Clearance Examination Department

a) Instructing dossier Examining task for customs branches;

b) Receiving reports, analyzing information from Examining result of Customs branch for after customs clearance task.

c) Examining and observing dossier Examining task of customs branches.

This dossier examination process is instructed generally. When being implemented, it must be based on each unit's characteristics, creation and Examining personnel to achieve highest quality Examining by the most simple method.

II. CUSTOMS DOSSIER EXAMININGPROCESS

(Using format in attached appendix 1)

Step 1: Enter dossier for gathering

1. Receiving dossiers subject to type, sequence and number of customs declaration papers;

2. Examining dossiers in term of type, number, each type format (template, original version or copied version), other customs dossier documents and dossier transferring signing in dossier transferring book (start observation book)

Step 2: Sorting dossiers

Subject to gathered information of examination time (especially sensitive information and upper management directions), work volume to define:

1. Examining time for each dossier type;

2. Examining level for each dossier type

Step 3: Examining dossier

1. Checking dossier quantity, unity in term of type, number and format of customs dossier documents

2. Checking all tasks that must be performed represented in customs dossier during customs clearance process to see whether customs declarer and customs officers have performed all required tasks and comply to regulations;

3. Checking document validity (format, content, signatures, seals, time sequence - ensuring no deletion, content change or supplement or fraudulence), tax calculation result;

4. Where dossiers are in high risk level and have fraudulence, more detailed checking of goods name, quantity, code, tax code, value, material norm for goods code (for processed goods), certificate of origin (for cases which enjoy special preference import tax). Where goods must be analyzed or sorted or examined, sorting, examination and assessment result must be checked to see if license granting body performs right functions, authorization, scope of activities and assessment conditions, criteria and process.

When examining, matching dossier of shipment being examined with similar shipment dossier assessed to recognize illogicalities and wrong doings.

Step 4: Ending dossier examination

1. Dossier examination result is recorded in "Customs dossier examination result paper (attached template no. 01/PT in this process) and then be sorted. Report on these tasks must be sent to Customs branch leaders

a. If the dossier contains no wrong information or fraudulence, it will be transferred for saving.

b. Where there is a lack of documents in a dossier, customs procedure implementation unit has to supplement them;

c. Where there is shortcoming in customs dossier, customs procedure implementation unit must adjust timely;

d. Where customs dossiers are suspected of violations (point 3, part I, template no. 01/PT), they must be consolidated and reported to After Customs Clearance Examination Department on daily basis (state the issue, suspicion basis such as there is a similar shipment by another enterprise with higher price, goods code having higher tax rate). If no such cases are detected, there is no need to do the report;

2. Information about customs dossier examination must be updated into the database for after customs clearance examination process.

3. Consolidating periodic report to after customs clearance examination department every 15 days (current situation, data in the reporting period to 15th and 30th of each month). Report content include consolidation of information about violating indication, fraudulence (wrong price, code, tax rate, origin, norms and quantity etc) in the reporting period along with appendix on customs dossier examination date in the period (total number of dossiers by types that shall be examined; total number of dossiers by types already examined; total number of dossiers by types unexamined, total number of dossiers by types suspected of violation). Department of after customs clearance examination shall have detailed instructions about daily and periodic report content and format.

Step 5. Saving dossiers

1. Sorting, preserving and saving dossiers according to monthly, quarterly or yearly export and import types scientifically and solid subject to declaration paper sequence number (1,2,3 -n), declaration paper registration date, business type and location;

Clearing dossier for importing export goods is subject to enterprise type and type a, b, c and d mentioned in step 4 above.

2. Saved dossier must be convenient for reference for after customs clearance process.

 

 

ON BEHALF OF HEAD OF CUSTOMS DEP
DEPUTY OF CUSTOMS DEP




Vu Ngoc Anh

 

TEMPLATE 01/PT

GENERAL DEPARTMENT OF CUSTOMS

CUSTOMS BRANCH

No.              /PT

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
--------------

 

CUSTOMS DOSSIER EXAMINATION RESULT PAPER

 

Declaration paper number:                                              Date: .......................................

                        Company:

                        Export tax registration number: ……………………………

                        Dossier set contain .............pages sorted and numbered from 01 to .....

                        Examination date:

CONSOLIDATION RESULT (check x in corresponding box)

1. Dossier:                                                        ( enough          ( missing

2. Customs procedure steps taken        ( enough           ( missing

3. Recognition of violating indication  ( no                     ( yes

4. Update information                            ( no                  ( yes

II. EXAMINATION RESULT DETAILS

For cases where the box on the right hand is checked, details must be recorded subject to the following instructions (if no box is checked)

1. List details of missing customs documents and procedure steps;

2. List detailed violations, violating indication (especially goods quantity, price, code and origin), basis to define violations;

3. Case handling result (such as: required procedure unit to supplement documents/ continue unperformed tasks etc.)

 

 

Examiner
(Signature and Full name)

Note:

1. This paper is saved along with customs dossier.

2. Dossier examination result is used to update information and make report according regulations in step 4 of the Process.

 

CUSTOMS DOSSIER EXAMINATION PROCESS

1. Examination content

a) Checking all tasks that must be performed represented in customs dossier during customs clearance process to see whether customs declarer and customs officers have performed all required tasks and comply with regulations.

b) Updating information in the database

2. Organization to implement examination:    Customs branch

3. Examination time

a) Where customs branch have to do under 100 customs declaration papers a day, Examining time is 3 days after customs clearance for the goods is completed.

b) Where customs branch have to do from 100 customs declaration papers a day, Examining time is 7 days after customs clearance for the goods is completed.

c) Where lot of goods has to wait for analysis or sorting results and has to undergo assessment and examination can customs clearance be done for it, after customs clearance for the goods is completed according to the examination results but it must not exceed 60 days since customs dossier registration is made.

d) Where goods are considered for tax exemption, tax reductions, tax recovery or tax free, dossier Examination shall still be done for each lot of goods as above. Clearance dossier shall be made after clearance process is completed. Examination time is within 7 days since customs office has resolution document on tax exemption.

 

 

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