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Circular 114/2004/tt-Btc: Guide To Check After Customs Clearance For Goods Export, Import

Original Language Title: Thông tư 114/2005/TT-BTC: Hướng dẫn về kiểm tra sau thông quan đối với hàng hóa xuất khẩu, nhập khẩu

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Circulars about the check after the customs clearance for goods export and import customs pursuant to the law No. 29/2001/QH10 on 29 June 2001;
 
Pursuant to the law amending and supplementing some articles of the Customs Law No. 42/2005/QH11 on Jun. 14, 2005;
Pursuant to Decree No. 77/2003/ND-CP on 1st July 2003 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;
Pursuant to Decree No. 154/2005/ND-CP dated 15 December 2005 from the Government detailing the implementation of a number of articles of the customs law on customs, inspection, customs supervision;
The Finance Ministry some specific instructions about the content check after customs clearance for goods exporters, importers as follows: section a. GENERAL INSTRUCTIONS 1. Check after the customs business activity is due to the dedicated agency of Customs made to assess the accuracy and honesty of the customs declaration for goods exports, imports have been adopted and assess the degree of compliance with the law by the customs as the basis to review the priority job in customs procedures , test, monitor and handle breach (if available).
2. Check the following Customs clearance is performed through checking customs records, accounting, accounting, financial statements and other documents related to export and import goods; in case of necessary and sufficient condition to check imported goods that have been adopted by organizations and individuals (called unit test): a) the owners of the goods for export and import.
b) organization is the owner of goods for export, import and direct mandate on behalf of the Parties mandated the customs procedures.
c) authorized legal Person (apply in the case of export and import goods, articles are not for commercial purposes) on behalf of shippers do customs procedures for goods, export and import items are not for commercial purposes.
d) customs clearance agent.
DD) business provides postal services, courier services on behalf of international shippers do customs procedures for export and import goods by mail, international courier service.
3. the following Customs inspection is performed according to the following principles: the customs records of the goods for export and import clearance was checked after customs clearance the customs inspection principles specified in paragraph 1a article 15 of law amendments and supplements to some articles of the law on Customs and be conducted in accordance with the law; information security; ensure the objectivity, accuracy, do not obstruct the operation of production, the normal business of the unit be checked.
4. Signs of violation of customs law according to the provisions in clause 1 Article 64 of Decree 151/2005/ND-CP dated 15/12/2005 of the Government (hereafter referred to as Decree No. 154/2005/ND-CP) include: a) certificate from the customs records in the non-legitimate, valid as specified on the form, the content notes , the time sequence (as do not match, not true, inconsistency, lack of reasonableness between the certificate from the customs records in relation to the information on the name; numbers; weight; volume, the volume label;; code number, the tax; the nature; component, construct; use; packing and other attributes of the goods) , or signs of tampering.
b) tax imported goods Prices:-the difference is much lower than, or greater than the selling price of the goods on the domestic market after subtracting taxes, expenses and a reasonable profit; The price of goods import tax calculation is identical, the same goods by the other unit imports at the same time, the same market, the same method of delivery;
Not true-the account is added or deducted off the value of the transaction, the special relationship between the buyer and the seller; The method and time of payment fact is not true to the customs;
-Unreasonable in the modes of transport, means of transport, the transport distance, transport routes, transport charges, insurance premiums are related to determine customs value.
c) fraud affecting incentives, such as commercial fraud: improper use of the purpose intended fraud, consumption of raw material, Liao for machining, production imports exports; fraud to enjoy tax free regime, tax breaks, tax refund under the provisions of tax legislation for goods export and import; imported goods violate rules about intellectual property and violation of rules of origin.
d) goods exported, imported by the specialized management but the license is not valid or is not eligible to export or import; Certificate examination, analysis, classification of goods for export, not import correctly with the reality of the goods.
5. Duration of test at the headquarters unit is testing a) before proceeding with the planned inspection, customs authorities should inform the decision to test for the unit be checked slowly for is 5 (five) working days. The case of the customs are the base determines the unit show signs of destruction behavior record, the document then the check is done immediately after the announced decision to test without prior notice.

b) on work in the headquarters unit is test prescribed in paragraph 1, paragraph 2 Article 68 of Decree 151/2005/ND-CP on is the actual Customs Agency conducted tests at the unit, check the disruptions must specify the reason on the minutes.
6. The responsibility of the Customs authorities in the following tests through a) check after the customs clearance is the responsibility of the General Directorate of customs and the Bureau of customs, the province, the central cities.
b) General Director of the Bureau of customs management, directing, guiding and checking the units in the whole industry of customs inspection after customs clearance, decided to check after the Customs according to the instructions in this circular.
Following Customs inspection Bureau in the General Department of Customs is dedicated to helping the General Director of the Bureau of customs management, directing, guiding and checking the unit customs perform checks after customs clearance, proceed to the following Customs inspection according to the regulations.
c) Director Bureau of customs, the province, the city of centrally organized to perform the following test adopted in the geographical scope of the following Customs inspection is stipulated in the appendix attached to this circular.
Following Customs inspection in the Customs Bureau, the province, the central city is the dedicated unit helping the Chief Customs perform checks after customs clearance.
d) civil servants who are dedicated to working on the following Customs inspection in addition to the general standards of the customs officer must have the knowledge and skills you need passed training in Tax law, accounting, auditing and inspection legislation, check. General Director of the Customs Bureau, is responsible for specifying standards, training organization, the layout from the following Customs inspection.
7. check the jurisdiction to decide through a) Director Bureau of customs, the central cities, decided to test for the unit was tested in management (where registration tax code); The case of the unit be checked after customs clearance not in administration but did customs procedures in the area of management, if detected signs of violation shall perform the test according to the following sequence:-inspect the records, the relevant documents of the unit be checked at the Customs Office;
-If necessary to check directly at the headquarters unit is checked, then the report Of the Bureau of customs and Bureau of customs notification of local management.
b) General Director of the Bureau of customs inspection after the decision adopted with regard to the case of the test content, test range complex involving many provinces and cities under central.
General Director of the Bureau of Customs was delegated to Director checked after customs clearance after the test decision.
SECTION b. SPECIFIC INSTRUCTIONS i. form and following test method adopted customs records of the goods for export and import clearance was conducted following Customs inspection according to the following methods and forms: 1. examination at the Customs Headquarters according to the collation method , the comparison between the content of the testimony in the record of customs with the professional information of customs and the provisions of relevant laws.
2. Check the unit at Headquarters to be checked by the method of collation, comparison between accounting books, accounting documents, financial statements and other documents related to export and import goods with customs content. In case of necessary and sufficient conditions for the real examination of goods has been adopted. The sequence and content of the test after the customs 1. Check at Customs Headquarters a) customs records checks:-check the full, valid, legitimacy of the certificate from the customs in profile against the content in customs declarations;
-Check stubs, tax calculation and payment of tax through the determination of the tax base including: tax value; the tax rate; the number of export and import goods;
-Check the conditions related to the influence of tax incentives such as tax exemption, tax refund (if any), the adjustment of tax and other revenues;
-Checking compliance with management policies and regulations on export and import goods, intellectual property rights and other regulations related to customs procedures.
b) end the customs records, following Customs inspection officers are responsible for conclusions about test results:-for the customs records have full, obviously, no offense, the confirmation of the test results;
-For the customs records unclear, incomplete or signs violate the law then the following Customs inspection officers clearly on the votes recorded test results and report to heads directly.
c) for customs records unclear, incomplete, the customs authority has the responsibility to perform the verification in the agencies, organizations, individuals and relevant message to the unit check to supplement the information, the necessary documentation.

-Where the verification or through the unit be checked, full complement the information and materials proved the Customs customs records is true then it is confirmed as a rule. If the verification or document records and not enough to prove the testimony is true then requires additional mining units. Within a period of 60 days from the date of registration of customs declarations that the unit be checked manually checking, reviewing for the shipment have been adopted about the accuracy and honesty of the customs, tax calculation and payment, inform the Customs and tax filing is missing fine amounts slowly filed shall be exempt from the sanctions on other taxes;
-Case too the time limit of 60 days from the date of registration of the Declaration that the unit be checked not auto detect and fix consequences or results verification, test, engineer of the customs authority has determined to be in violation, the officer checking must establish A conclusive test and treat the results as specified in point 3 section II part B to this circular;
-The case of the unit not to work, or have to work but are not justified and the record, additional documentation is not sufficient grounds for the Customs is true then the customs based on the information, to document conclusions or make checks at the headquarters unit is checked.
2. check at the headquarters unit is examining a) when conducting checks at the headquarters unit is checked, the following Customs inspection officers performed:-check the decision announced after customs clearance;
-Check the accounting documents, accounting, the financial statements related to the export and import of goods that have been adopted;
-Check trade data, including evidence from primarily the following: sales of goods; transportation vouchers, evidence of coverage; international payment vouchers and vouchers, other documents related to export and import goods that have been adopted;
-In case of the need to clarify the content of the Customs officers check the following Customs make the verification in the agencies, organizations and individuals concerned.
b) where necessary, the implementation of test:-processing lines, machines and equipment related to the production, processing, export and import goods;
-Reality check imported goods or the goods are the product of the process of machining, production, processed from imported goods are stored in the warehouse of the unit. The reality check of the goods are made when eligible, if the goods do not take away the basic characteristics compared with the time of customs clearance, customs, being the unit test, the agencies, organizations, and individuals.
c) end checking, head of the delegation test created A test conclusion. A test conclusion must have the signature of the head of group audit and legal representative of the unit test cases, representatives of the unit be checked not to sign A check, the Chief conclusion the delegation check must specify the reason. A concluding check must be sent to the person who decided to test as a base to handle violation of (if any) under the provisions of point 3 in section II of part B to this circular.
3. Processing of test results a) case to gain access to other revenues, tax collectors, who decided to check the following through the handle according to the jurisdiction or comments in writing to the competent decision-making collection under the provisions of tax legislation. The money collection is submitted into account the custody of the Bureau of customs, the city where the decision to test. The case of General Director of the Customs Bureau decided to examine the collection amount is remitted on account of the custody of the Bureau of customs, the city where local management units to be tested.
b) case of reimbursement, other revenues, decided to check the following through the handle or the written notice and transfer of records for the Customs Bureau, the province, the city do the customs procedures for export goods, batch import to consider and implement the provisions of the tax legislation.
c) case to handle the administrative violation under the jurisdiction of the Customs processing then decided to check the following through the handle according to the competence or recommend competent handling as specified by law. Cases of administrative violations not under the control of Customs processing then decided to check the following through the transfer of records to the competent authority handles under the provisions of the law.
d) where there are violations to prejudice criminal liability shall follow the provisions of the law on criminal proceedings.
4. Monitor the processing of test results The following Customs inspection decisions responsibly: a) steer the track, urging the unit check made the decision to treat as conclusive test. Application of the coercive measure under the provisions of tax legislation and other relevant legislation. The time limit for implementation of the tax collection, tax refund, a fine and the other form processing is done according to the provisions of tax legislation and the provisions of relevant laws.
b) inform the Customs Bureau, the province, the city, the Bureau of customs related gate about the conclusion of the test, the handle measures violate the law for unit testing (if any).

c) updated information on the test results to the database system under the guidance of General Director of the Bureau of customs.
PART C. COMPLAINTS, ACCUSATIONS, SUE;
Reward, TREAT INFRINGEMENT 1. Complaints, accusations and claims complaints, accusations, claims relating to the following Customs inspection is made under the provisions of the law.
2. handle reward violate a) customs officer there are violations of the law on inspection after the Customs shall, depending on the nature and extent of the violation being disciplined or prejudice criminal responsibility, if the cause of damage to the unit is checked then the compensation prescribed by the law.
Organizations, other personal violations of the legal provisions on the following Customs inspection, the sanctioned administrative offense or prejudice criminal liability under the law depending on the nature and extent of the violation.
b) Customs Customs officer, unrecorded in the following Customs inspection; agencies, organizations, and individuals have achievements in the coordination, conduct the following tests through was rewarded in accordance with the law.
Section D.2 IMPLEMENTATION 1. General Director of the Bureau of customs are responsible for issuing the check procedure after customs clearance for goods exports, imports and guide the Department of customs, the province, the city made.
2. This circular takes effect after 15 days from the date The report. Abolish circular No. 96/2003/TT-BTC dated October 10, 2003 of the Ministry of Finance shall guide the Decree 102/2001/ND-CP dated 31/12/2001 regulation on Government checks after customs clearance for goods export, import./.