Too many samples sent for classification

	Customs received 13,156 samples for analysis and classification
	Strict management for steel, avoid cheating
	Change about 28.3% of samples compared to the declaration after Customs auditing

How do you evaluate the results of customs analysis, classification and inspection?

Every year, the Customs Inspection Department receives an average of more than 15,000 samples for analysis. Accordingly, 45% of the tests resulted in changes to the declaration code, of which 15% had tax increased, 9% tax reduced and 21% saw no changes to the tax rate. Currently, the Customs software system has created a database of complete and relatively bulky classification, up to nearly 122,000 rows of goods, as a basis for border gate customs officers to look up when implementing import and export goods codes in customs clearance and post-clearance inspection. Parallel to the MHS software system has created a database of nearly 58,000 product lines.

These figures show the objectivity of the results of the analysis and classification system. The rate of notification of classification results does not change the code of 55% compared to the declaration, showing the increasing compliance with the law and understanding of commodity classification of enterprises, the level of risk on low declaration numbers, along with the rate of 21% changing the code but not changing the tax rate, will significantly affect the time for goods clearance once you have to rely on the results of classification of codes.

Since the issuance of Circular 14/2015 / TT-BTC, the Customs Inspection Department has received nearly 70,000 samples, however the issuance of notices related to classification of goods includes: Notice of classification results (issued by the General Department of Customs); notice of the analysis results with the goods’ code; Analytical notices with proposed codes (issued by customs inspection units) also have obstacles for monitoring classification results to clear goods.

Besides, there are 95% of analyzing notices with goods codes and announcing the analytical results with proposed codes transferred to the Department of Import and Export Tax advising the General Department's leaders to issue a classification notice about 5% (where other classification code with proposed code is only about 2%). Thus, the proposed number of Customs Inspection Department is almost correct. The Customs Inspection Department not only performed well the analysis work but also performed the classification work well.

Through these results, according to you, what are the problems and difficulties in this work?

In recent years, the number of samples sent to the Department of Customs Inspection every year does not tend to decrease although there have been many measures undertaken. Meanwhile, the database for reference on classification is very abundant. This leads to the Customs Inspection Department not releasing resources to prepare and participate in specialized inspections and examinations according to the assigned functions and tasks.

In addition, the process of issuing and determining codes through many stages and steps involves many units and levels. The submission of samples for analysis and classification from local customs units is still rampant, not focusing on the actual items that are fraudulent and difficult to classify goods, causing costs and waste of resources.

Some customs officers are confused about understanding and applying the existing classification notice of the General Department of Customs for similar products. Or there is a request for sampling to be sent to the Department of Customs Inspection for analysis but does not specify the deadline and does not apply the risk in the prescribed sampling, increasing the sample analysis requests sent to the Customs Inspection Department, but often involving repeats and inability to detect the difference of the product.

Analysis and classification of goods samples at the Center for Analysis and Classification under the Department of Customs Inspection. Photo: H. Su

According to you, what is the solution to improve the effectiveness of this work in the future?

In order to effectively analyze and classify goods, in my opinion, the leading agencies need to provide comments on amendments to the Tariff and List of import and export goods in the direction of further reducing import and export tax rates according to schedule thus minimizing the need for analysis and classification. At the same time, it is necessary to expand cases where there is a database of classification and enough information to classify them. It is not necessary to take samples for analysis and classification and apply information on the database to apply code and improve the capacity of customs officers at the border gate, this will increase the responsibility and qualification of implementation officers. It is necessary to adjust the time of issuing the notice of analysis and classification results in accordance with the actual situation – the time limit shall be calculated according to goods samples not prescribed according to dossiers. I think regulations should apply analytical sampling classification according to risk principles with high-risk items and application of software systems to perform automatic sampling design without human intervention (except in special cases).

Change about 28.3% of samples compared to the declaration after Customs auditing VCN – According to General Department of Customs, to 15 November 2016, the working of analysis and ...

In particular, the units advised the leaders of the General Department and the Customs Inspection Department to focus on active resources to resolve the outstanding analytical and classification samples, and require practical solutions to avoid sample pressure. Local customs units also need to urge, inspect and supervise civil servants to strictly implement the classification procedures according to Decision 1921 / QD-TCHQ, and make sure not to send too many samples for analysis that are not in accordance with regulations.

Thank you, Sir!