Post-clearance audit to review the use of duty-free goods

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Facing questions from Ba Ria-Vung Tau Customs Department on the use of duty-free goods, the General Department of Customs said Article 78 of Customs Law stipulates cases required for post-clearance audit.

Accordingly, the customs agency shall conduct a post-clearance audit when identifying signs of violations of customs law and other relevant laws on import and export management. For other violations, the post-clearance audit will be conducted based on risk management principles and law compliance of the customs declarant.

Customs officers inspect goods at a factory. Photo: H.Nu

Clause 4, Article 31a of Decree 134/2016 as amended and supplemented in Clause 15, Article 1 of Decree 18/2021 provides for inspection of the use of duty-free goods.

Specifically, the customs agency where the notice of the duty-free list is received shall review the use of duty-free goods at the head office of the project owner according to the principle of risk management. The inspection is carried out according to the order and procedures for the post-customs clearance audit.

Article 9 of procedures of tax exemption, reduction, refund and non-collection, handling of tax, late payment interest, and overpaid fines for imported and exported goods issued together with Decision 3394 dated December 31, 2021 by the Director General of the General Department of Customs, specifies the inspection for the use of duty-free goods which are required to notify the duty-free list.

Therefore, reviewing current regulations and guidelines, the inspection of the use of duty-free goods is carried out according to the order and procedures for post-customs clearance inspection.

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The use of the post-customs clearance inspection form specified in Appendix 8 of Circular 38/2015 of the Ministry of Finance to inspect the use of duty-free goods is appropriate and does not affect the inspection of the use of duty-free goods.