Change the competence of Customs post-clearance audits for enterprises

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The Customs Branch of post-clearance audits - HCM City Customs Department works with businesses. Photo: T.Hoa.

Firstly, on the competence to decide on Customs post-clearance audits, Decree No. 59/2018 / ND-CP has changed the competence of decisions on Customs post-clearance audits, including: the Director of the Customs Department where enterprises operate, the Head of enterprises with tax code in the area ofmanagement and the Director of Customs post-clearance audits Department shall decide to conduct the audits in the whole country.

Thus, the new regulation has overcome the inadequacies in Decree 08/2015 / ND-CP, especially at Point a, Clause 3, Article 98 of Decree No. 08/2015 / ND-CP, the Director of the provincial Customs Department shall decide to inspect and audit the customs declarants carrying out customs procedures within the geographical areas under their respective management.

In fact, there are many cases where enterprises have their head offices and tax identification numbers in one province or city, but have many branches, manufacturing establishments and representative offices in different provinces or cities.

The second content of Customs post-clearance audits which is amended in Decree 59/2018 / ND-CP is the time limit for issue of inspection conclusions. At present, Clause 6 of Article 98 of Decree No. 08/2015 / ND-CP stipulates that in the case of expiration of 30 days, if the competent professional body has no opinion, the Customs office shall issue the audit conclusions.

In order to clarify this provision, to ensure the initiative and promptness of the Customs authorities in handling Customs post-clearance audit results, Decree No. 59/2018 / ND-CP has been specifically stipulated as follows:

In the case where the inspection conclusions need professional opinions of competent agencies, the Customs offices have not enough grounds to conclude, the time limit for signing the examination conclusions shall be 15 days after the receipt of the inspection conclusions. The competent professional body must give its opinion within 30 days from the date of receipt of the request from the Customs office.

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If the competent body has no written opinion within 30 days, the Customs office shall issue inspection conclusions on the basis of the existing dossiers.