1. What is post-customs clearance inspection?

Post-customs clearance inspection is an inspection activity of customs authorities on 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 from customs. (According to Clause 1, Article 77 of the 2014 Customs Law ) 

What is the purpose of post-customs clearance inspection?

– 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. Where to carry out post-customs clearance inspection?

The location for post-customs clearance inspection is specified in Clause 2, Article 77 of the 2014 Customs Law , specifically: 

– Post-customs clearance inspection is carried out at the headquarters of the customs authority and the headquarters of the customs declarant.

– Customs declarant’s headquarters includes headquarters, branches, stores, place of production, and place of storage of goods.

– The post-customs clearance inspection period is 05 years from the date of registration of the customs declaration.

Thus, the post-customs clearance inspection location is carried out at the headquarters of the customs authority and the headquarters of the customs declarant.

Order and procedures for post-customs clearance inspection at customs headquarters

According to the provisions of Clause 1, Clause 2 and Clause 4, Article 79  of the Customs Law 2014  , the order and procedures for post-customs clearance inspection at the customs office are as follows:

Step 1.  Issue an inspection decision

– The Director of the Customs Department and the Director of the Customs Branch shall issue a decision on post-customs clearance inspection, requiring the customs declarant to provide commercial invoices, transport documents, goods purchase and sale contracts, and other documents. from the certificate of origin of the goods, payment documents, records, technical documents of the goods related to the dossier being inspected and explaining the related content.

– Inspection time is determined in the inspection decision, but maximum is 05 working days.

Step 2.  Request the customs declarant to provide documents and conduct inspection

– The decision on post-customs clearance inspection must be sent to the customs declarant within 03 working days from the date of signing and no later than 05 working days before the date of inspection.

– The customs declarant is responsible for explaining and providing documents and documents related to the documents being inspected at the request of the customs authority.

– During the inspection, the customs declarant has the right to explain and supplement information and documents related to the customs dossier.

Step 3.  Notify the test results

Within 05 working days from the date of completion of the inspection, the person who issued the inspection decision must sign a notice of inspection results and send it to the customs declarant.

Form of handling post-customs clearance inspection results by customs authorities

According to Clause 3, Article 79 of  the 2014 Customs Law  , the form of handling post-customs clearance inspection results by customs authorities is prescribed as follows:

– In case the customs declarant provides complete information, documents, and explanations to prove that the customs declaration content is correct, the customs dossier will be accepted.

– On the contrary, if the customs declarant cannot prove the accuracy of the declared content or does not provide complete documents and documents as requested, the customs authority will handle it according to the provisions of law on customs declaration. taxes and handling of administrative violations.

Thus, depending on the inspection results and the level of cooperation of the customs declarant, the customs authority will take appropriate handling measures.

Order and procedures for post-customs clearance inspection at the customs declarant’s headquarters

According to the provisions of Clause 3, Article 80 of  the 2014 Customs Law  , the order and procedures for post-customs clearance inspection at the customs declarant’s headquarters are as follows:

Step 1.  Announce the post-customs clearance inspection decision when the inspection begins;

Step 2.  Compare the declared content with accounting books, accounting documents, financial reports, relevant documents, and the actual status of exported and imported goods within the scope and content of the declaration. decide on post-customs clearance inspection;

Step 3.  Prepare a post-customs clearance inspection record within 05 working days from the date of completion of the inspection;

Step 4.  Within 15 days from the date of completion of the inspection, the person deciding on the inspection must sign the inspection conclusion and send it to the customs declarant.

Note:  In case the inspection conclusion requires professional opinions from a competent authority, the time limit for signing the inspection conclusion is calculated from the date of the competent authority’s opinion. Competent specialized agencies shall give opinions within 30 days from the date of receipt of the request from the customs authority;

Step 5.  Handle according to authority or transfer to competent level for handling according to inspection results.