THE GOVERNMENT

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 the 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; export and 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 decisions 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 forms, vouchers produced and/or submitted to the customs offices, and accounting 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 reasons therefor 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 measures to handle the inspection results;

g) To bear responsibility before law for the inspection conclusion records;

h) To adhere to the confidentiality regulations; to manage 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 measures 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. In 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 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 implement this Decree.

On behalf of the Government
Prime Minister
PHAN VAN KHAI