Create a change in quality of post-clearance audit work

	Post-clearance audit focuses on export processing and manufacturing
	Lang Son Customs paid nearly VND4.3 billion to budget from post-clearance audit
	Role of post-clearance audit in investigating and handling criminal cases promoted

The closing ceremony of the training course on investigation is jointly organized by the Post-Clearance Audit Department and the People's Police Academy in May 2021. Photo: T.Binh

Looking back at the performance in 2021, a representative of the Post-Clearance Audit (PCA) Department said despite the Covid-19 pandemic, in order to meet the requirements of State management of customs and perform urgent tasks in management work, the department drastically and effectively implemented key tasks such as thematic inspection; criminal handling; advisory and guidelines for the whole sector.

Specifically, the PCA Department conducted origin inspection, focusing on enterprises whose goods are exported to three markets: the US, EU, and India.

As a result, the department issued 39 inspection decisions and stopped inspections for 29 enterprises and detected 17 enterprises committing origin violations which were forced to return illegal profits, and fined VND23.5 billion.

Notably, following the direction of the leaders of the General Department of Customs on clarifying suspicions about cashew nut import and export activities, the department drastically implemented PCA for cashew nuts.

As a result, the department issued 20 decisions to inspect violations in Binh Phuoc province. During the inspection process, some southern provinces, including Binh Phuoc province, implemented the social distancing policy according to Directive 16, which affected information collection and verification and working with businesses. But, given the spirit of determination and high responsibility, the PCA Department carried out 18 of 20 audits.

Finally, the department made inspection conclusions for 18 enterprises. In which, two enterprises committed acts of origin fraud for exported cashew nuts, four export manufacturing enterprises were suspected of domestic consumption.

However, when the customs authority conducted the inspection, these enterprises did not have head offices and did not operate at the registered business sites. The PCA Department transferred the case of the four enterprises to the Binh Phuoc Provincial Police for further investigation.

In addition, the department discovered one enterprise showing signs of criminal violations.

Moreover, the PCA Department assigned customs departments to conduct post-clearance audits for 34 enterprises and send the list of 280 enterprises showing signs of risk to the local customs departments for inspection. Currently, the PCA Department is urging the units to perform the assigned tasks and report on the results.

Along with that, to clarify suspicious signs of enterprises engaged in import-export activities of precious stones, metals and products from precious stones and precious metals, the PCA Department collected information and worked with relevant agencies to conduct PCA and issued the conclusions for the two enterprises.

Accordingly, a company paid nearly VND60 billion to the state budget.

Regarding the investigation and prosecution, the PCA Department in 2021 coordinated with the People's Police Academy to organize a training course on investigation skills for 30 customs officers. The leader of the department asked to put the thinking of verification, investigation and prosecution into the revised content of the PCA process.

Notably, in 2021, the PCA Department took one company to court for violation of cashew nuts.

This is the first prosecution of the department so far. This shows the efforts of the PCA Department after many years of failure in investigation and prosecution due to many difficulties in human resources and legal corridors.

As for the work of advisory, direction and inspection for the PCA force, this is a regular and key task. The Department has promptly advised the leaders of the General Department of Customs on the guidelines and orientations associated with the political situation of the sector and the country in each period and for a long time.

At the same time, the Department has strengthened the assignment of PCA tasks to provincial and municipal customs departments according to thematic deployments on a large scale in association with the work of guiding, training and answering questions. This created unity on the PCA throughout the sector.

Establishing post-clearance audit branch under Ha Nam Ninh Customs Department VCN – In Ninh Binh province, Ha Nam Ninh Customs Department held a ceremony announcing the establishment ...

That is, directing provincial and municipal customs departments to report import-export data, the current status of production facilities, inventories of raw materials and products of cashew nut export-import enterprises; directing the inspection and verification of cashew nut export and import companies; guiding the implementation of thematic PCAs for exported goods of Vietnamese origin; requesting the Customs Departments of Hai Phong, Hanoi and Quang Ninh to inspect stainless steel products after clearance.