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What is post-clearance audit? Post-clearance audit procedures

Question from Business Customer: What is post-clearance inspection? How is the post-clearance inspection procedure carried out?

What is post-clearance audit? Post-clearance audit procedures

Regarding this issue, NP LOGISTICS answers as follows:

1. What is post-clearance inspection?

According to Clause 1, Article 77 of the 2014 Customs Law , post-clearance inspection is the inspection activity of customs authorities on customs dossiers, accounting books, accounting vouchers and other documents, materials and data related to goods; actual inspection of goods in necessary cases and with conditions after the goods have been cleared.

2. Cases of post-clearance inspection

Specifically in Article 78 of the 2014 Customs Law , cases of post-clearance inspection include:

- Inspect when there are signs of violations of customs laws and other legal provisions related to export and import management.

- For cases not covered by Clause 1, Article 78 of the 2014 Customs Law , post-clearance inspection shall be conducted on the basis of applying risk management.

- Check the law compliance of customs declarants.

3. Post-clearance inspection procedures

3.1. Post-clearance inspection at customs office

* Authority to decide on post-clearance inspection: Director of Customs Department, Director of Customs Sub-Department

* Post-clearance inspection time: Inspection time is determined in the inspection decision, but maximum is 05 working days.

* Procedures for post-clearance inspection

- The Director of the Customs Department and the Director of the Customs Sub-Department shall issue a decision on post-clearance inspection, requesting the customs declarant to provide commercial invoices, transport documents, sales contracts, certificates of origin, payment documents, records, and technical documents of the goods related to the records being inspected and explain related contents.

The inspection time is determined in the inspection decision, but is a maximum of 05 working days.

- The decision on post-clearance inspection must be sent to the customs declarant within 03 working days from the date of signing and at least 05 working days before the date of inspection.

The customs declarant is responsible for explaining and providing documents and records related to the records 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.

- Within 05 working days from the date of completion of the inspection, the person making the inspection decision must sign the inspection result notice and send it to the customs declarant.

* Processing of post-clearance inspection results

The processing of test results is regulated as follows:

- In case the information, documents and papers provided and the explained content prove that the customs declaration is correct, the customs dossier will be accepted;

- In case the customs declaration cannot be proven to be correct or the customs declarant does not provide records, documents, papers, or does not explain upon inspection request, the customs authority shall decide to handle the case in accordance with the provisions of the law on tax and the law on handling administrative violations.

Within 05 working days from the date of completion of the inspection, the person making the inspection decision must sign the inspection result notice and send it to the customs declarant.

(Article 79 of the 2014 Customs Law )

3.2. Post-clearance inspection at the customs declarant's headquarters

* Authority to decide on post-clearance inspection

- The Director General of the General Department of Customs and the Director of the Post-clearance Inspection Department decide on post-clearance inspection nationwide;

- The Director of the Customs Department decides on post-clearance inspection within the management area of the Department.

In case of inspecting an enterprise that is not within the assigned management area, the Customs Department shall report to the General Department of Customs for consideration and assignment of a unit to conduct the inspection.

The inspection and assessment of customs declarants' compliance with the law is carried out according to the annual post-clearance inspection plan issued by the Director General of the General Department of Customs.

* Post-clearance inspection period

- The period for post-clearance inspection is determined in the inspection decision, but is a maximum of 10 working days.

The inspection period is calculated from the date of commencement of the inspection; in case the scope of the inspection is large and the content is complicated, the person who signed the inspection decision may extend the period once for no more than 10 working days;

- The decision on post-clearance inspection must be sent to the customs declarant within 03 working days from the date of signing and at least 05 working days before the date of inspection, except for the case specified in Clause 1, Article 78 of the 2014 Customs Law .

* Procedures for post-clearance inspection

The order and procedures for post-clearance inspection at the customs declarant's headquarters are as follows:

- Announce the decision to conduct post-clearance inspection when starting the inspection;

- Compare the declared content with accounting books, accounting vouchers, financial reports, related documents, and the actual status of exported and imported goods within the scope and content of the post-clearance inspection decision;

- Prepare a post-clearance inspection report within 05 working days from the date of completion of the inspection;

- 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.

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 receiving the opinion of the competent authority.

The competent professional agency shall give its opinion within 30 days from the date of receipt of the request of the customs authority;

- Handle according to authority or transfer to competent authority for handling according to inspection results.

In case the customs declarant fails to comply with the inspection decision, fails to explain and provide records and documents within the time limit to the customs authority, the customs authority shall base on the records and documents collected and verified to decide on handling in accordance with the provisions of the law on tax, the law on handling administrative violations or conduct specialized inspections in accordance with the provisions of the law.

(Article 80 of the 2014 Customs Law )

For more information, please contact us for specific advice and support:

Hotline (Zalo OA): 0917.32.46.39 – 0919.68.32.78

Mr. Jacky: 0906.41.99.36. Email: jacky.nguyen@nplglobal.vn
Team Sales. Email: sales@nplglobal.vn