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DECREE No.
102/2001/ND-CP OF DECEMBER 31, 2001 DETAILING THE POST-CUSTOMS
CLEARANCE INSPECTION OF EXPORT AND IMPORT GOODS
THE GOVERNMENT
Pursuant
to the Law on Organization of the Government of September 30, 1992;
Pursuant
to Article 32 of the June 29, 2001 Customs Law;
At the
proposal of the General Director of Customs;
DECREES:
Chapter I
GENERAL
PROVISIONS
Article 1:
Post-customs
clearance inspection
Post-customs clearance inspection means inspection activities conducted
by customs offices with a view to evaluating the accuracy and
truthfulness of the contents of vouchers declared, submitted and/or
produced to the customs offices by goods owners or their authorized
persons, by organizations and individuals directly exporting and/or
importing goods (hereinafter called inspected units for short), so as to
prevent and handle acts of violating the customs legislation, tax
fraudulence, and violations of the export/import management policies.
Article 2:
Objects and scope
of inspection
1.
Objects of post-customs clearance inspection are accounting
vouchers and books and other documents related to the lots of export or
import goods which have enjoyed customs clearance.
2.
The post-customs clearance inspection shall be carried out only
when signs of violating the customs legislation regarding the export and
import goods, which have enjoyed customs clearance, are detected.
3.
The inspection of vouchers and books, as well as the export or
import goods which have enjoyed customs clearance prescribed in Clause 1
of this Article shall be effected as follows:
a)
Only
vouchers, which must be archived under the provisions of law till the
inspection decision are issued, are subject to inspection;
b)
The
actual inspection of export and import goods which have enjoyed customs
clearance shall be carried out only if such goods are still being kept
at the inspected units or the customs offices have grounds to prove that
such goods are being kept and managed by other organizations and/or
individuals;
c)
The
inspection is necessary for the customs offices to obtain grounds to
make accurate conclusions on the inspected contents.
4.
Within 05 (five) years from the date the export or import goods
enjoy customs clearance, the customs offices may apply the measure of
post-customs clearance inspection, if they detect any signs of violating
the customs legislation regarding such goods.
Article 3:
Inspection
principles and competence to sign inspection decisions
1.
The post-customs clearance inspection activities must be carried
out in strict accordance with law provisions, ensuring the objectiveness
and accuracy, and not causing obstacles to the operation of the
inspected units.
2.
The directors of the Customs Departments of the provinces,
inter-provinces or centrally-run cities shall sign the decisions on
post-customs clearance inspection for units located in their respective
localities.
3.
The General Director of Customs shall sign the decisions on
post-customs clearance inspection for cases involving complicated
inspection contents and the inspection scope covering many provinces and
centrally-run cities.
4.
The customs offices shall have to notify in writing the inspected
units of the post-customs clearance inspection decisions within 05
(five) working days before the date the inspection is carried out.
Chapter II
INSPECTION
CONTENTS, ORDER AND PROCEDURES
Article 4:
Contents of
post-customs clearance inspection
1.
Inspection of the accuracy and truthfulness of the contents
declared on the customs declaration form, vouchers produced and/or
submitted to the customs offices, and according vouchers and books
related to export and import goods, which show signs of violating the
customs legislation.
2.
The actual inspection of the export and import goods which have
enjoyed customs clearance as prescribed in Clause 3, Article 2 of this
Decree.
3.
Inspection of the observance of law provisions on taxes levied on
export and import goods, as well as of export and import management
policies.
Article 5:
Inspection order
The
inspection shall be carried out according to the following order:
1.
Issuing inspection decisions and notifying the inspected units
thereof according to the provisions in Article 3 of this Decree.
2.
Announcing the inspection decisions and organizing the inspection
according to the contents of the inspection decisions.
3.
In the course of inspection, if any signs of law violation are
detected, the records thereon shall be made according to law provisions.
4.
Evaluating the inspection results.
5.
Making records on inspection conclusion.
6.
Organizing the implementation of the inspection conclusions.
Article 6:
Contents of the
inspection decisions
An
inspection decision includes:
1.
The legal grounds and reasons for the inspection;
2.
The inspection contents and scope;
3.
The inspection duration;
4.
The head and members of the inspection team (hereinafter called
the inspectors);
5.
Responsibilities of the inspectors and inspected units.
Article 7:
Inspection
duration
1.
The maximum duration of a direct inspection at an inspected unit
under each inspection decision shall be 05 (five) working days.
2.
In case of a need to have more time for inspection in order to
complete the inspection contents, the persons who have signed the
inspection decisions shall decide on the extension of the inspection
duration. The maximum extension duration shall be 05 (five) working
days.
3.
The extension duration and the reason therefore shall be notified
in writing to the inspected units.
Article 8:
Records of
inspection conclusions
1.
When the inspection is completed, the heads of the inspection
teams shall make records of the inspection conclusions according to the
following requirements:
a)
Objectively, truthfully and fully reflecting the inspected contents;
b)
Providing clear conclusions on the right, the wrong, and
responsibilities of the concerned organizations and individuals, and
matters to be settled;
c)
Proposing measures to overcome the consequences (if any).
2.
The records of the inspection conclusions shall bear the
signatures of the heads of the inspection teams and the heads of the
inspected units or the persons authorized by the heads of the inspected
units.
3.
In cases where the heads or the persons authorized by the heads
of the inspected units disagree with the contents of the inspection
conclusion records, they may make explanation thereon. The explanation
of the units shall be fully inscribed in the inspection conclusion
records.
Article 9:
Handling the
inspection results
1.
The inspection conclusion records, the inspected units’
explanation (if any) and the records of law violations committed by the
inspected units shall serve as basis for the customs offices and other
competent State agencies to decide on the collection of tax arrears or
tax reimbursement, the imposition of fines, and the handling of
administrative violations on customs as prescribed by law.
2.
The time limit for the collection of tax arrears, tax
reimbursement and fine imposition shall comply with the provisions of
tax legislation and other relevant law provisions.
Chapter III
RIGHTS AND
OBLIGATIONS IN POST-CUSTOMS CLEARANCE INSPECTION
Article 10:
Rights and obligations of the inspectors
1.
Obligations of the inspectors:
a)
To
produce the inspection decisions and customs identity cards;
b)
To
strictly comply with the inspection order and procedures;
c)
To
observe law; to ensure the objectiveness and accuracy;
d)
Not
to put forward illegal requirements, thus causing difficulties and
troubles to the inspected units as well as concerned organizations and
individuals;
e)
Not
to intentionally make untrue conclusions;
f)
To
report to the persons who have signed inspection decisions and propose
measure to handle the inspection results;
g)
To
bear responsibility before law for the inspection conclusion records;
h)
To
adhere to the confidentiality regulations; to mange and use supplied
vouchers and documents for the right purposes.
2.
Rights of the inspectors:
a)
To
request the inspected units to produce accounting vouchers and books and
other documents related to the export or import goods which have enjoyed
customs clearance;
b)
To
conduct the actual inspection of the export or import goods as
prescribed in Clause 3, Article 2 of this Decree;
c)
To
make records of the inspection conclusions, records of law violations,
and propose handling measures;
d)
To
apply measure to handle administrative violations according to law
provisions.
Article 11:
Rights and
obligations of the inspected units
1.
Rights of the inspected units:
a)
To
request the inspectors to produce inspection decisions and customs
identity cards;
b)
To
refuse the inspection if the inspection decisions contravene law
provisions;
c)
To
lodge complaints and denunciations about law-breaking acts of the
inspectors in the inspection course;
d)
To
be explained on the inspection conclusion records and the proposals on
handling measures of the inspectors;
e)
To
receive inspection conclusion records;
f)
To
request the customs offices to compensate for damage caused by their
unlawful handling of inspection results.
2.
Obligations of the inspected units:
a)
To
appoint competent persons to work with the inspectors;
b)
To
create conditions for the inspectors to perform their tasks;
c)
To
fully supply accounting vouchers and books and other documents related
to the export or import goods at the request of the inspectors;
d)
The
inspected units shall have to abide by the regulations on post-customs
clearance inspection, inspection decisions, and inspection conclusion
records;
e)
Not
to obstruct the inspection activities in any forms.
Article 12:
Inspection
coordination
The
concerned agencies, organizations and individuals shall create
conditions and supply necessary accounting vouchers and books,
information and documents in direct service of the post-customs
clearance inspection at the written request of the customs offices.
Chapter IV
SETTLEMENT OF
COMPLAINTS AND DENUNCIATIONS, HANDLING OF VIOLATIONS, COMMENDATION AND
REWARD
Article 13:
Settlement of
complaints and denunciations
The
rights and obligations of the inspected units regarding complaints and
denunciations; the procedures and competence to settle complaints and
denunciations shall comply with the provisions of the legislation on
complaints and denunciations and other relevant law provisions.
Article 14:
Handling of
violations, commendation and reward
1.
Organizations and individuals that violate the provisions of this
Decree shall, depending on the seriousness of their violations, be
handled according to law provisions.
2.
Those who are assigned the inspection task and concerned
individuals, if abusing their positions, powers and/or assigned tasks to
act against the provisions of this Decree, shall be handled according to
law provisions.
3.
If cases where the persons who sign post-customs clearance
inspection decisions and/or the post-customs clearance inspectors issue
decisions or commit acts in contravention of law, thus causing damage to
the inspected units, they shall have to pay compensation to the
inspected units according to law provisions.
4.
Customs offices and officials that record achievements in the
post-customs clearance inspection; other agencies, organizations and
individuals that record achievements in the coordination and
implementation of post-customs clearance inspection shall be commended
and/or rewarded according to law provisions.
Chapter V
IMPLEMENTATION
ORGANIZATION
Article 15:
Implementation
organization
1.
The General Director of Customs shall set up database, gather and
exchange information domestically and internationally in order to serve
the post-customs clearance inspection according to law provisions.
2.
The ministers, the heads of the ministerial-level agencies, the
heads of the agencies attached to the Government and the presidents of
the People’s Committees of the provinces and centrally-run cities shall
have to guide their attached units at home and abroad in supplying
necessary vouchers and information related to the post-customs clearance
inspection to the customs offices at the latter’s written request.
Article 16:
Implementation
provisions
1.
This Decree takes effect as from January 1, 2002
2.
The ministries, the heads of the ministerial-level agencies, the
heads of the agencies attached to the Government, and the presidents of
the People’s Committees of the provinces and centrally-run cities shall
have to implement this Decree.
On behalf of
the Government
Prime Minister
PHAN VAN KHAI
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