February 26, 2020 23:49

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Post clearance audit based on risk management

10:55 | 06/01/2019

VCN – Customs agency actively collect and analyse information (based on application of risk management) and review key enterprises, key areas and cases in suspicion of code, value, C/O., etc.

post clearance audit based on risk management Conducting post clearance audit for scrap importers
post clearance audit based on risk management Customs collects nearly VND 1,030 billion from PCA
post clearance audit based on risk management Authorized economic operators are exempted from post clearance audit at customs office
post clearance audit based on risk management
Customs agency conducts post clearance audit on the basis of collecting and analysing risk information. Photo: Q. Hung

This is one of guidelines of the General Department of Customs on strengthening the post clearance audit (PCA) in 2019

Accordingly, the PCA is based on sources, collection and analysis of risk information from high to low level, in the direction of only inspecting the compliance assessment no more than 5% of total PCAs.

Making detailed and specific inspection plans for each audit, specifying the enterprise name, tax code, minimum import and export turnover for the recent 2 years, enterprise type, tax code, suspicious signs, reason for audit, expected tax arrears (if any).

For the PCAs according to signs of violation and PCAs on the basis of the principle of application of risk management, the units propose plans on the number of enterprises subject to the audit and the list of enterprises to be audited (if clearly).

In particular, conducting PCA every year for enterprises subject to special risk; every two years for enterprises with high risk, every 3 years for enterprises with average risk and every 3-5 years for enterprises with low risk.

With the plan to implement PCA in 2019, the provincial and municipal customs departments will have orientations for building and proposing their PCA plans for high efficiency under the provisions of the Customs Law No. 54/2014 / QH13 and Decrees, Circulars guiding Customs Law. Thereby, classifying and evaluating enterprises based on the application of appropriate Customs inspection and management measures, creating maximum conditions for enterprises to strictly observe the Customs laws.

It is known that from January 1, 2018 to November 15, 2018, the Customs sector conducted 6,507 PCAs, including 1,039 audits at Customs declarants' offices and 5,468 audits at Customs offices.

post clearance audit based on risk management Ha Tinh Customs Department collected revenue exceeding target

VCN - As of 23/12, Ha Tinh Customs Department collected 5,909 billion VND for the state budget, ...

Through inspections, the Customs agency has collected and imposed tax arrears and administrative sanctions of VND 2,000 billion (up 16% compared to the same period in 2017); contributed VND 1,840 billion to the State budget (up 3% compared to the same period in 2017, reaching 82% of the 2018 target of VND 2,235 billion).

By Quang Hung/ Huyen Trang