Towards a centralized post clearance audit model

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Officers of Post Clearance Audit Department inspect at enterprises. Photo: T.B

Strengthening investigation in post clearance audit

According to Director of Post Clearance Audit Department Nguyen Tien Loc, to build a modern and professional customs force, there are three key tasks set out for the post clearance audit force as follows:

Firstly, building centralized post clearance audit model at the General Department level; applying the post-customs clearance audit method; step by step applying investigative skills to the post clearance audit.

Second, promoting the application of information technology to the post-clearance audit by automatically identifying the entitle subject to post clearance audit based on applying automatic models for analysis, risk assessment, statistical analysis, suspected sign analysis on the IT system of the digital customs and smart custom model.

Third, improving regulations on Authorized Economic Operator (AEO) under recommendations of the World Customs Organization (WCO).

“These are long-term tasks and are set out in the Customs Development Strategy until 2030. The development of plans and solutions for effective performance is necessary. This is also one of the key tasks that the department has performed.

“For example, in order to strengthen and improve the efficiency of investigation activities in the post-clearance audit, the Department has reported to the leader to establish an Investigation Division under the department,” said Director Nguyen Tien Loc.

Focusing on risks in each period

According to the General Department of Vietnam Customs (GDVC), as of February 15, the whole sector conducted 56 post-clearance audits, including 20 audits at the customs declarant’s premises and 36 audits at the Customs office. The total amount of tax assessment and fine is VND37.74 billion, and the actual amount contributed to the State budget is VND19.51 billion. The Post Clearance Audit Department alone collected VND16.21 billion, accounting for 83% of the total revenue of the force.

In addition to revenue collection, Customs has instructed enterprises to avoid errors in the implementation of the provisions of the law; and proposed competent agencies to amend and supplement regulations in line with reality.

Regarding the key tasks set out in 2023, the GDVC requested the Post Clearance Audit force to focus on identifying potential risks associated with each period, and develop topics to build into large long-term orientation plans, and directed local customs departments to effectively perform the post-clearance audit in an effective and unified manner across the country.

This year, the Department continues to finalize the decision to amend Decision 575/QD-TCHQ dated March 21, 2019 on the promulgation of the Post Clearance Audit process, which includes the management process for AEO in the direction of solving existing problems, ensuring compliance with regulations, and managing officials in performing post clearance audit.

The department will also strengthen the post-clearance audit throughout the country; focus on implementing major and key-oriented topics; develop an orientation plan to pilot and assess efficiency, thereby directing local customs departments to perform comprehensively and promptly detect violations nationwide.

The department will pilot post-clearance audit for some enterprises to complete issues under study. Then, the department will evaluate and expand into orientation topics, implement the post-clearance audit and make a list of enterprises to assign the local customs department to perform.

The post-clearance audit will be performed carefully and cover violations of enterprises on a large scale, contributing to improving the law compliance of enterprises and ensuring state management.

The department will also accelerate reform and improve the efficiency of the post-clearance audit and prevent from arising complaints and lawsuits. Strengthen management and grasp the post-clearance audit in the assigned area. Focus on implementing and improving the quality of research, building directional plans and detailed plans in line with the reality and the orientation requirements, ensuring 100% completion of assigned plans.

From the department’s establishment (in 2003) to the end of 2022, the whole post-clearance audit force nationwide has conducted 36,719 post-clearance audits and collected VND 23,878 billion. The department has implemented 2,197 audits and contributed VND6,580 billion to the State budget.

The department has executed typical audit plans related to anti-fraud of origin, cashew nuts, medicine and imported raw materials for medicine production.