VCN - When the Customs authorities conduct post-clearance audit at the Customs offices, which documents need to be presented?
|Professional activities at Thai Binh Customs Branch. Photo: T.Bình|
Customs Newspaper recently received a reflection of the enterprise which stated that: "Our company received a request to take post-clearance audit of Thai Binh Customs Branch (Hai Phong Customs Department). When we presented the Customs export declaration which had done Customs clearance, Customs authorities asked us to present the container list that has barcode and stamped by Customs officials confirming that goods had been moved to supervision area. We have a question: The requirement of Thai Binh Customs Branch in lodging the container list with barcode and stamped by Customs officials is correct or not, and which document stated that? ".
Regarding the above question, Consultative Group (Customs Newspaper) have discussed with leaders of Post clearance audit Customs Branch (Hai Phong Customs Department) and have an answer by the following advice:
In your case that related to the work of post-clearance audit at the offices of the Customs authorities. In Paragraph 2 of Article 79 (provisions on post-clearance audit at the premises of Customs) Customs Law stipulated that: "The declarants must be responsible to explain and present documents related to the inspected dossier under the Customs authority’s request. During the auditing, declarants have rights to explain, supplement information or documents related to Customs dossiers.”
Reader are recommended to follow the provision of the Customs Law and the actual circumstances of your company to implement.
by T.Bình/Thanh Thuy