Ha Nam Ninh Customs focus on anti-revenue loss through post-clearance audit

	Customs accompanies enterprises to speed up economic development in Nam Dinh province
	Ha Nam Ninh Customs holds dialogue with Ninh Binh based-businesses
	Ha Nam Ninh Customs focuses on raising revenue

Officers of the Post-Clearance Audit check customs dossiers at the Customs’ headquarters. Photo: H.Nu

Effective performance in the first year

Ha Nam Ninh Customs Department is in charge of enforcing customs control in the three provinces of Ha Nam, Nam Dinh and Ninh Binh. About 1,800 enterprises have carried out customs procedures in the department with total trade of about US$18-19 billion per year, those are mainly export production and processing enterprises, and export processing enterprises with foreign direct invested capital.

Despite effects of the Covid-19 pandemic in 2021, the number of businesses implementing customs procedures at the local customs department increased 4.2% year-on-year to over 1,700 enterprises. Total trade rose 20.7% to US$19.8 billion compared with a year ago.

The department collected over VND8,888 billion in tariffs, meeting 101% compared with the estimate in 2020.

Motivated by operational processes and great efforts of the business community, the performance of post-clearance audit by the department has contributed to increasing state revenue and assessment of law compliance of importers and exporters in the area, thereby, improving compliance of enterprises.

After over a month of implementation, the Post Clearance Audit Customs Branch issued 41 decisions on post clearance audit and imposed fines worth over VND7.3 billion. The performance has prevented violations, collected tax arrears and late payment fees for the State budget in a timely fashion.

The local branch proposed the department’s leader to direct and instruct enterprises to comply with regulations, contributing to improving efficiency and preventing revenue loss and commercial fraud.

The branch coordinated with other department’s units and businesses to analyze and assess causes of offences, and guide enterprises to abide by regulations and avoid other violations in the future. Therefore, the efficiency of the post-customs clearance audits is improved, meeting requirements and achieving agreement from businesses, preventing complaints, lawsuits, and tax debt.

Speaking to Customs News, manager of the local branch Than Van Sang said that the branch has focused on auditing high-risk sectors. The audit is based on the assessment of law compliance, risk analysis and signs of violations. The branch has actively collected, analyzed and processed documents of businesses, goods imported and exported across the area. The branch has focused on inspecting products with high tax rate and taxable value, and sensitive items.

Not only exceeding the target of revenue and the number of audits, the quality of the audits is also improved. During the performance, officers have focused on audits, analysis and evaluation on the accounting books and financial statements of the enterprises.

Focusing on executing projects

Motivated by achievements in the first year of establishment, the post-clearance audit performed by the department has contributed to anti-revenue loss.

Therefore, from the beginning of the year, the branch continues to collect information and build plans to executes projects, such as the project on combating origin fraud and illicit transshipment of exports; project on post-customs clearance audit for export production and processing enterprises; project on origin, HS codes, and declared values of imports and exports, business items, medicine, pharmaceuticals and imports under the List of goods subject to tax exemption and goods that have not yet domestically manufactured as per the provisions of Circular 05/2021/TT-BKHDT dated August 17, 2021 of the Ministry of Planning and Investment.

The branch will strictly control high-risk subjects to minimize the audit time at the customs declarant's office and create favorable conditions for businesses while ensuring customs control; focus on analyzing and evaluating information on shipments with suspicious signs of code, value, and origin.

The branch will also improve the efficiency of coordination and information exchange with other units in the Customs sector, Tax and Treasury agencies and other agencies; expedite reform and improve the quality of post-customs clearance audit to prevent complaints, lawsuits and tax debt.