Circular No. 175/2013/TT-BTC on the application of risk management in customs operations.

 

CIRCULAR

Regulations on the application of risk management in customs business activities

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Pursuant to the Law on Customs No. 29/2001/QH10 dated June 29, 2001 and the Law Amending and Supplementing Certain Provisions of the Law on Customs No. 42/2005/QH11 dated June 14, 2005;

Pursuant to the Law on Export Tax, Import Tax No. 45/2005/QH11 dated June 14, 2005;

Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006 and the Law Amending and Supplementing Some Provisions of the Law on Tax Administration No. 21/2012/QH13 dated November 20, 2012;

Pursuant to Decree No. 154/2005/ND-CP dated December 15, 2005 of the Government stipulating customs procedures and customs inspection and supervision regimes;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 87/2010/ND-CP dated August 13, 2010 of the Government detailing the implementation of the Law on Export Duties and Import Duties;

Pursuant to Decree No. 87/2012/NĐ-CP dated October 23, 2012 of the Government detailing some provisions of the Customs Law regarding electronic customs procedures for goods exported, imported for commercial purposes;

Pursuant to Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government detailing implementation of certain provisions of the Law on Tax Administration and the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration;

At the proposal of the Director General of the General Department of Customs,

The Minister of Finance issues this Circular stipulating the application of risk management in customs business activities as follows:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular stipulates the application of risk management in customs business activities, including:

1. Collection, processing, and management of information and data related to exported, imported, transited goods, means of transport, and passengers' baggage for departure, arrival, and transit; collection, processing, and management of information and data related to persons engaged in export, import, departure, arrival, and transit.

2. Issuing criteria and organizing risk assessment, compliance evaluation with the Customs Law and tax laws to meet the requirements of customs and tax management in export, import, departure, arrival, and transit activities during each period.

3. Application of customs and tax management measures in customs business activities for exported, imported, transited goods, means of transport, and passengers' baggage for departure, arrival, and transit.

Article 2. Scope of Application

1. Persons conducting export, import, and transit of goods and baggage; departure, arrival, and transit of means of transport.

2. Customs authorities, customs officers.

3. Agencies and units under the Ministry of Finance in exchanging information as prescribed in this Circular.

4. Agencies and units under relevant ministries and sectors in coordinating to implement the contents stipulated in this Circular.

Article 3. Explanation of Terms

In this Circular, the following terms are understood as follows:

1. Risk in customs business activities is the likelihood of non-compliance with the Customs Law and tax laws in export, import, departure, arrival, and transit activities.

2. Risk list is a list of risks that need to be controlled, established by the customs authority in specific fields and periods.

3. Risk management in customs business activities is the systematic application of legal regulations, procedures, and operational measures to identify, assess, and classify risks that have negative impacts on the effectiveness and efficiency of customs and tax management, serving as a basis for the customs authority to allocate resources reasonably and apply effective customs and tax management measures.

4. Risk management criteria are standards issued as a basis for assessing risks, evaluating compliance with the Customs Law and tax laws to meet the requirements of customs and tax management in export, import, departure, arrival, and transit activities during each period.

5. Risk frequency is the number of times a risk occurs within a certain time frame and within a specific field.

6. Risk consequences are losses or negative impacts in case a risk occurs.

7. Risk identification is the process of collecting and analyzing information to find out the likelihood of non-compliance with the Customs Law and tax laws in export, import, departure, arrival, and transit activities.

8. Risk analysis is the use of knowledge, experience, skills, and application of information technology to predict the frequency and consequences of risks.

9. Risk assessment is the systematic review of analyzed risks, compared with risk management criteria and previously handled risks to determine the urgency of handling risks.

10. Key point determination is the process of collecting and analyzing information, identifying violations of the Customs Law and tax laws to propose the effective application of inspection, supervision, control measures, tax management measures, and other operational measures in export, import, departure, arrival, and transit activities.

11. Compliance measurement is the selection of samples, compilation, and analysis of compliance indicators in each field of export, import, departure, arrival, and transit activities.

12. Compliance evaluation is the use of compliance measurement results, combined with other related information to determine the level of compliance in each field of export, import, departure, arrival, and transit activities.

13. Risk warning is the notification and provision of information about the likelihood of non-compliance with the Customs Law and tax laws in export, import, departure, arrival, and transit activities.

14. Persons conducting export, import, departure, arrival, and transit include owners of exported, imported, and transited goods, owners of means of transport, persons on means of transport for departure, arrival, and transit, passengers for departure, arrival, and transit, taxpayers, and persons authorized by the owners of goods, owners of means of transport, and taxpayers to perform customs and tax procedures.

15. Customs information is information and data related to export, import, departure, arrival, and transit activities and organizations and individuals participating in these activities.

16. Customs operational information is customs information collected, compiled, analyzed, and evaluated by the customs authority, which has value for deciding on the application of customs operational measures.

17. Customs operational information system is a system of information and data managed by the customs authority to collect, process, and provide operational information products for customs operational activities.

18. Centralized integrated information system is a system where information and data are centrally managed; the system is connected and receives information from related information and data systems.

Article 4. Principles for applying risk management in customs business operations

1. Customs authorities shall apply risk management to prevent, detect, and promptly stop violations of the Law on Customs, tax laws in managing exported, imported, transited goods, means of transport exiting, entering, or transiting, while encouraging and facilitating those who comply with the law in exporting, importing, exiting, entering, or transiting.

2. Exported, imported, transited goods, means of transport, and passenger baggage exiting, entering, or transiting must be assessed for risk to apply appropriate customs inspection, supervision measures, and other necessary operational measures to ensure compliance with the Law on Customs and tax laws.

3. The assessment of risk and the evaluation of legal compliance by those involved in exporting, importing, exiting, entering, or transiting shall be based on risk management criteria, operational information, and data available in the customs information system at the time of assessment.

4. Customs authorities shall focus on inspecting, supervising, and controlling high risks, and apply suitable measures for low risks.

5. In cases where there are violations of the Law on Customs and tax laws but prior to that, customs officials have properly, fully, and timely implemented legal provisions, as stipulated in this Circular and risk management regulations according to their level of authority, they shall be exempt from personal liability as provided by law.

Article 5. Procedure for Applying Risk Management

Risk management in customs business operations shall be carried out in accordance with the following procedure:

1. Establish risk management criteria to meet customs and tax management requirements during each period; collect and analyze customs information data; manage and utilize the customs operational information system.

2. Identify, analyze, and assess the level of risk; evaluate the legal compliance of those involved in exporting, importing, exiting, entering, or transiting; manage risk files for key violators of the Law on Customs and tax laws.

3. Recommend and apply preferential policies or implement customs inspection, supervision, control measures, tax management measures, and other necessary operational measures in export, import, exit, entry, and transit activities.

4. Monitor, inspect, and collect feedback information on the implementation of the content stipulated in Clause 3 of this Article; measure and evaluate the degree of legal compliance in export, import, exit, entry, and transit activities.

5. Manage, store, and provide information and data; direct, guide, adjust, and supplement the application of risk management to ensure effective customs and tax management.

Article 6. Content of Applying Risk Management in Customs Business Operations

Customs authorities shall organize the collection, processing of information, and the application of risk management techniques as stipulated in Articles 7 and 8 of this Circular to serve:

1. Inspecting the conditions for registering customs declarations for exported, imported, transited goods, means of transport exiting, entering, or transiting.

2. Inspecting compliance with legal regimes and policies as prescribed by the Law on Customs and tax laws for exported, imported, and transited goods.

3. Inspecting the conditions for applying tax payment deadlines and tax guarantee for exported, imported goods.

4. Applying customs inspection measures in customs procedures for exported, imported, and transited goods.

5. Applying customs inspection measures for goods entering or leaving bonded warehouses and duty-free zones, and passenger baggage exiting, entering, or transiting.

6. Applying operational measures for means of transport exiting, entering, or transiting.

7. Identifying key areas for customs supervision for exported, imported, and transited goods, means of transport exiting, entering, or transiting.

8. Selecting post-clearance audits, identifying key post-clearance inspections, conducting audits, and implementing other operational measures as prescribed by law.

9. Applying preferential policies and legal regimes for customs and tax management in export, import, exit, entry, and transit activities.

10. Applying customs and tax management measures in fields such as processing, tax payment, tax exemption, tax reduction, tax refund, border trade policy, key projects, important commodities, and other key fields during each period.

11. Providing information and data to support other operational activities in managing export, import, exit, entry, and transit activities.

Chapter II

SPECIFIC PROVISIONS

Article 7. Measures and Techniques for Risk Management in Customs Business Activities

The customs authority applies measures and techniques for risk management in customs business activities, including:

1. Managing and applying criteria for risk management in export, import, departure, entry, transit activities.

2. Managing and applying information systems related to exported, imported, and transited goods, transportation means, passengers' luggage for departure, entry, and transit, and persons conducting export, import, departure, entry, and transit activities.

3. Evaluating compliance with the Customs Law, tax laws, and assessing the risk level for persons conducting export, import, departure, entry, and transit activities.

4. Analyzing risks and identifying priorities in export, import, departure, entry, and transit activities.

5. Managing risk files for key enterprises and other entities at risk of non-compliance with the Customs Law.

6. Establishing, managing, and applying lists of risks for exported, imported, and transited goods.

7. Managing and applying business information systems to determine forms and levels of customs inspection and supervision.

8. Measuring and evaluating compliance with the Customs Law and tax laws in export, import, departure, entry, and transit activities.

9. Monitoring, inspecting, and evaluating the effectiveness of customs inspection and supervision measures and other business measures in customs and tax management for exported, imported, and transited goods, transportation means for departure, entry, and transit.

Article 8. Collection and Processing of Information for Risk Management in Customs Business Activities

1. Information for risk management in customs business activities includes:

a) Information about persons conducting export, import, departure, entry, and transit activities.

b) Information about exported, imported, and transited goods, transportation means, and passengers' luggage for departure, entry, and transit.

c) Information about results from clearance inspections, post-clearance inspections, customs surveillance, customs control, audits, investigations, and violations in export, import, departure, entry, and transit activities.

d) Information on violations of the Customs Law, tax laws, and accounting and statistical regulations.

đ) Other relevant information concerning export, import, departure, entry, and transit activities.

2. The customs authority establishes mechanisms and organizes the collection of information for risk management, specifically including:

a) Receiving information about exported, imported, and transited goods, transportation means, and passengers' luggage for departure, entry, and transit before arriving at or leaving seaports, airports, land border gates, inland waterways, and international rail transit points.

b) Receiving declarations for exported, imported, and transited goods, transportation means, and passengers' luggage for departure, entry, and transit.

c) Updating results of customs procedures, clearance inspections, post-clearance inspections, customs surveillance, customs control, audits, investigations, and enforcement of violations in export, import, departure, entry, and transit activities.

d) Connecting, sharing, updating, and managing information systems about persons conducting export, import, departure, entry, and transit activities; their operations and compliance with the Customs Law and tax laws.

đ) Building a national single window customs information system; connecting, updating, and sharing information on management policies, tax policies, origin of goods, and other relevant information concerning exported, imported, and transited goods.

e) Cooperating with agencies and units under the Ministry of Finance and other relevant ministries and sectors in exchanging and providing information for customs and tax management of exported, imported, and transited goods, transportation means for departure, entry, and transit, as stipulated in Articles 10 and 11 of this Circular.

g) Exchanging information with customs authorities of other countries, foreign organizations, and individuals, as stipulated in Article 12 of this Circular.

h) Receiving information provided by persons conducting export, import, departure, entry, and transit activities according to the law and as stipulated in Article 13 of this Circular.

i) Purchasing information according to prescribed regulations.

k) Setting up a hotline through the General Department of Customs’ electronic portal, telephone, and email to receive information within and outside the industry, domestically and internationally related to smuggling, commercial fraud, and other violations of the Customs Law and tax laws.

l) Collecting and verifying information and documents on specific business topics or to analyze risks of violating the Customs Law and tax laws in export, import, departure, entry, and transit activities.

m) Compiling and analyzing information from newspapers, radio, television, electronic media of organizations and individuals, and other mass media.

n) Implementing necessary business measures according to the law to collect information related to export, import, departure, entry, and transit activities.

3. The customs authority builds and manages a customs information system, applying the following methods to process information for risk management in customs business activities:

a) Managing and applying business information systems to process information and data, analyze, and assess risks to meet customs business requirements as stipulated in Article 9 of this Circular.

b) Exploiting and using information from business information systems, internal and external information systems, and other relevant sources, combining professional knowledge and experience to analyze and assess risks, creating and providing specific business information products for customs and tax management of exported, imported, and transited goods, transportation means for departure, entry, and transit.

 

Article 9. Management and application of customs business information systems

1. The customs business information system is centrally managed by the General Department of Customs, including the following subsystems:

a) Information management on persons engaged in export, import, exit, entry, transit;

b) Information management on goods for export, import, transit, means of transport, passenger baggage for exit, entry, transit;

c) Information management on violations of the Customs Law and tax laws by persons engaged in export, import, exit, entry, transit;

d) Information management on inspection results during clearance, post-clearance inspections, and customs supervision of goods for export, import, transit, means of transport for exit, entry, transit;

đ) Customs control information management;

e) Risk file management in export, import, exit, entry, transit activities;

g) Parameter and risk management data;

h) Risk management criteria;

i) Management of business information products;

k) User account management on the system;

l) Other related information management.

2. Customs authorities apply algorithms and risk parameters; connect the business information system with the national single window customs information system and other relevant information systems within and outside the Customs sector to integrate and process information and data to meet the following requirements:

a) Assessment of compliance with the Customs Law and tax laws by persons engaged in export, import, exit, entry, transit;

b) Assessment of risk level rankings for persons engaged in export, import, exit, entry, transit;

c) Inspection of conditions for declaration of customs declarations for goods for export, import, transit;

d) Evaluation, classification, warning of risks, issuance of business requirements to guide and support customs inspection and supervision of goods for export, import, transit, means of transport, passenger baggage for exit, entry, transit;

đ) Risk assessment, supporting tax administration, inspection, and other business activities;

e) Risk analysis, identification of key points for goods for export, import, transit, means of transport for exit, entry, transit;

g) Other business requirements.

3. The business information system is connected online with the clearance systems and other relevant information systems of the Customs sector to serve monitoring, supervision, and issuing decisions to apply customs inspection and supervision measures and other necessary business measures to ensure compliance with the law during customs procedures for goods for export, import, transit, means of transport for exit, entry, transit.

4. Customs authorities apply business information products under Clause 2 and Clause 3 of this Article and other related information to implement preferential policies or apply customs inspection, supervision, control measures and other business measures in export, import, exit, entry, transit activities.

5. Customs officials when conducting customs inspection, supervision, control and other business measures must fully comply with requirements issued from the business information system and have the responsibility to timely update the results of these activities and other related information into the business information system.

6. The General Department of Customs shall specify the responsibilities of units and customs officials at all levels in managing, operating, updating, exploiting, and using information on the business information system in accordance with each area of customs business activity.

Article 10. Coordination in exchanging information with agencies and units under the Ministry of Finance

1. Customs authorities shall coordinate with the following agencies and units to implement the exchange and provision of information for risk management in customs operations:

a) General Department of Taxation;

b) State Treasury;

c) Inspectorate of the Ministry of Finance;

d) Department of Corporate Finance;

đ) Tax Policy Department;

e) Other agencies and units under the Ministry of Finance.

2. The contents of exchanged and provided information include:

a) Information on policies and regulations related to tax management for exported and imported goods;

b) Lists of export and import tariffs; lists of export duty rates, import duty rates, value-added tax rates, special consumption tax rates; lists of taxes, fees, and other charges for exported and imported goods;

c) Information on taxpayers (enterprises, organizations, individuals engaged in export and import activities), including:

c.1) Business registration and tax registration information of enterprises, organizations, and individuals;

c.2) Operational status information of enterprises, organizations, and individuals; lists of enterprises that have ceased operations, been dissolved, declared bankrupt, changed names, tax codes, or operating locations; lists of enterprises no longer operating at registered business addresses; lists of enterprises whose business registration certificates have been revoked; lists of missing enterprises;

c.3) Tax collection and payment situation: Amounts paid for export duties, import duties, special consumption taxes; amounts of value-added tax refunds, time and location of refunds; amounts of direct refunds through the State Treasury (not deducted from subsequent tax payments) decided by competent authorities;

c.4) Information on violations of tax laws and accounting/statistical regulations:

- Administrative violation information in the field of taxation;

- Administrative violation information in the field of accounting and statistics;

- Information on tax evasion, tax fraud, or accounting violations leading to tax evasion or fraud;

c.5) Other relevant information about taxpayers.

d) Methods and tactics of smuggling, tax evasion, and tax fraud in export and import activities;

đ) Other information related to risk management in customs operations.

3. Forms of information exchange:

a) Exchange of information via computer network (using the unified communication infrastructure of the Ministry of Finance);

b) Exchange of information in writing;

c) Direct exchange of information after recording and verification according to the regulations of the General Customs Department Director.

4. Customs authorities shall coordinate with agencies and units under the Ministry of Finance specified in Clause 1 of this Article at the same organizational level to implement the exchange and provision of information for risk management in customs operations.

Agencies and units under the Ministry of Finance shall cooperate with customs authorities at the same level to implement the exchange and provision of information for risk management in accordance with the contents stipulated in Clauses 2 and 3 of this Article.

Article 11. Coordination in exchanging information with functional agencies under Ministries and Sectors

1. Customs authorities shall exchange and provide information with functional agencies and units under relevant Ministries and Sectors based on current laws, joint Circulars between the Ministry of Finance and relevant Ministries and Sectors regarding the exchange and provision of information for state management in customs affairs, and provisions on information exchange through the National Single Window Portal as stipulated in Circulars guiding Decision No. 48/2011/QĐ-TTg dated August 31, 2011 of the Prime Minister on piloting the National Single Window Customs Mechanism.

Customs authorities at all levels may conclude coordination regulations and agreements with functional agencies and units at the same level to concretize and strengthen cooperation in the exchange and provision of information for state management in customs affairs in accordance with current laws.

2. Forms of information exchange and provision:

a) Exchange and provision of information in the form of letters, faxes, paper documents, emails, or data transfer;

b) Electronic data exchange through the customs sector's information system with relevant agencies and units;

c) Direct meetings for information exchange in various forms such as sending representatives for work, verification, and document collection; organizing conferences and other forms.

3. Contents and forms of information exchange and provision must comply with legal provisions on state secrecy.

4. Every six (06) months, customs authorities at all levels shall conduct evaluations of the implementation of the coordination mechanism for information exchange and provision with functional agencies and units at the same level, and propose supplements, amendments to coordination mechanisms or solutions to resolve difficulties during implementation.

Article 12. Collection of Customs Information from Abroad

1. The collection of information abroad to serve state management in customs matters shall be carried out in accordance with Article 46 of Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government detailing certain provisions of the Law on Tax Administration and the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration, ensuring compliance with legal regulations on protecting state secrets.

2. Sources of information collected from abroad include:

a) Customs authorities and other state management agencies and territories providing according to agreements on cooperation and exchange of information between countries;

b) Relevant international organizations providing according to international treaties to which Vietnam is a party;

c) Goods manufacturers and exporters, importers providing upon request of the customs authority according to international treaties to which Vietnam is a party;

d) Organizations and individuals providing information services abroad according to international treaties to which Vietnam is a party;

3. Forms of collecting, exchanging, and providing information:

a) Exchanging and providing information in the form of written documents, faxes, paper documents, emails, or data transfer;

b) Sharing through electronic data systems of customs authorities of various countries and connecting to share information through information systems with neighboring countries (in cases where bilateral agreements have been signed);

c) Exchanging in forms such as sending representatives for work, verification, collecting documents, organizing seminars, and other forms.

Article 13. Collection of Information from Exporters, Importers, Departure Persons, Entry Persons, and Transit Persons

1. The customs authority collects information from exporters, importers, departure persons, entry persons, and transit persons to provide for evaluating compliance with the Customs Law, tax laws, and applying management policies and tax policies for exported, imported, and transited goods.

2. The provision of information by exporters, importers, departure persons, entry persons, and transit persons to serve the requirements stipulated in Clause 1 of this Article shall be based on legal documents prescribed by state law.

Article 14. Management of Exporter, Importer, Departure Person, Entry Person, and Transit Person Files

1. The file of an exporter, importer, departure person, entry person, and transit person is a compilation of information on registration procedures, establishment, finance, operational history, compliance with laws, management results of the customs authority, and other relevant information about the exporter, importer, departure person, entry person, and transit person.

The customs authority builds and centrally manages the system of files of exporters, importers, departure persons, entry persons, and transit persons on the business information system to serve the integration, updating of information, evaluation of legal compliance, risk assessment, and application of customs and tax management policies in export, import, departure, entry, and transit activities.

2. The files of exporters, importers, departure persons, entry persons, and transit persons are established and applied in accordance with the requirements of customs operations at different times, including:

a) Business files for export, import, departure, entry, and transit activities;

b) Files of organizations and individuals (non-business entities) engaged in export, import, departure, entry, and transit activities;

c) Customs agent files;

d) Files of other related entities involved in export, import, departure, entry, and transit activities.

3. The General Department of Customs promulgates and implements information criteria, builds the information system, and organizes the collection, updating, management, and application of files of exporters, importers, departure persons, entry persons, and transit persons.

Article 15. Management of Information on Violations of Law by Persons Engaged in Export, Import, Exit, Entry, Transit

1. Customs authorities shall centrally manage information on violations of law by persons engaged in export, import, exit, entry, transit on the business information system to serve the integration, updating of information, analysis, risk assessment, compliance evaluation with the Customs Law and tax laws; statistical analysis of trends in violations of the Customs Law and tax laws, and to meet the requirements of other business activities in managing export, import, exit, entry, transit operations.

2. Information on violations of law by persons engaged in export, import, exit, entry, transit includes: information on acts of violation of law occurring within the customs management domain and tax management, discovered and handled by customs authorities or by relevant competent agencies, and information on violations of law in the domains of taxation, accounting, and statistics discovered and handled by tax authorities and relevant competent agencies.

a) Information on violations of law by persons engaged in export, import, exit, entry, transit discovered and handled by customs authorities shall be managed according to the case file of the violation, updated according to the electronic case file form at the time of establishing the act of violation or an act showing signs of violating the Customs Law until the completion of handling the violation case.

b) Information on violations of law discovered and handled by tax authorities and relevant competent agencies shall be collected and updated in the information system according to Articles 10 and 11 of this Circular and the Memorandum of Understanding between customs authorities and these agencies.

3. When performing their duties, customs officers who discover acts of violation or acts showing signs of violating the Customs Law and tax laws must proceed to establish a record of violation or a certificate recording the act showing signs of violation on the business information system.

In cases where the place of violation is far from the customs authority's headquarters or cannot connect to the business information system, the establishment of the record shall be carried out according to the paper form issued by the General Department of Customs; immediately upon returning to the customs authority's headquarters or connecting to the business information system, the officer establishing the record must enter the information according to the established record into the system.

4. Units and risk management officials at all levels of customs have the responsibility to:

a) Monitor, inspect, and guide to ensure that the updating of violation information on the system is complete, accurate, and timely;

b) Regularly monthly, analyze, compile, and report on the situation and trends in violations of the Customs Law and tax laws in export, import, exit, entry, transit activities; analyze and evaluate the compliance with the law of persons engaged in export, import, exit, entry, transit;

c) Exploit and apply violation information to meet the requirements of customs business activities.

5. The General Department of Customs assigns tasks, specifies, and provides detailed guidance on the collection, management, and application of information on violations of law by persons engaged in export, import, exit, entry, transit as stipulated herein.

Article 16. Management of Compliance with Laws for Exporters, Importers, and Transit Persons

1. Customs authorities manage compliance with laws for exporters, importers, and transit persons (hereinafter referred to as exporters and importers) including conducting the following activities:

a) Collecting information on the process of export, import, and transit activities, as well as the implementation of the Customs Law and tax laws by exporters and importers;

b) Building and managing files of exporters and importers; establishing and managing risk files for exporters and importers who have a risk of non-compliance with the Customs Law and tax laws;

c) Evaluating compliance with the Customs Law and tax laws by exporters and importers;

d) Assessing the risk level ranking of exporters and importers;

đ) Evaluating the conditions for applying preferential policies, customs management systems, and tax management systems for the activities of exporters and importers;

e) Analyzing risks and proposing measures for customs inspections, supervision, control, tax management, and other necessary business practices for exporters and importers according to the provisions of the law;

g) Implementing cooperative relationships for exchange, provision of information, and support for exporters and importers to comply with the Customs Law and tax laws.

2. Customs authorities organize the uniform application of the compliance management mechanism for exporters and importers.

Article 17. Evaluation of Compliance with Laws for Enterprises Engaged in Export, Import, and Transit Activities

1. Customs authorities conduct evaluations of compliance with the Customs Law and tax laws for enterprises engaged in export, import, and transit activities to apply preferential policies or to implement customs inspection, supervision, control, tax management, and other necessary business practices for the export, import, and transit goods of such enterprises.

2. The evaluation of compliance with laws for enterprises is conducted daily (at 00 hours) on the business information system based on an integrated and processed data system from enterprise files and related information and data systems of the Customs sector according to the conditions stipulated in Clause 3 of this Article to classify enterprises complying with the Customs Law and tax laws in export, import, and transit activities into three (03) types as follows:

a) Type 1. Enterprises that comply well with the Customs Law and tax laws (hereinafter referred to as Well-Complying Enterprises);

b) Type 2. Enterprises that comply with the Customs Law and tax laws at a moderate level (hereinafter referred to as Moderately Complying Enterprises);

c) Type 3. Enterprises that do not comply with the Customs Law and tax laws (hereinafter referred to as Non-Complying Enterprises).

3. Conditions for evaluating compliance with the Customs Law and tax laws for enterprises.

a) An enterprise engaged in export, import, and transit activities is evaluated as a Well-Complying Enterprise if it meets all of the following conditions:

a.1) Regularly engaging in export, import, and transit activities over a period of two (02) years up to the date of evaluation.

a.2) In the continuous two (02) years prior to the date of evaluation:

i) There are no cases of violations initiated as criminal proceedings, nor has the legitimate representative of the enterprise been charged as a suspect for acts of smuggling, illegal transportation of goods and currency across borders, and tax evasion;

ii) It has not been penalized by state agencies for acts of smuggling, illegal transportation of goods and currency across borders, tax evasion, and tax fraud;

iii) It has not been penalized for violating laws regarding the export and import of goods listed in the prohibited export and import list, temporarily suspended export and import list;

iv) It has not been penalized for other customs-related violations (including false declarations leading to underpayment of taxes due or overpayment of tax exemptions, reductions, and refunds) with fines exceeding the authority of the Head of the Customs Sub-Department or equivalent positions as prescribed by the law on administrative violations;

v) It has not been penalized by competent state management agencies for violations in accounting with fines corresponding to those specified in point iv of this clause;

vi) It has not been administratively penalized by customs authorities for failing to comply with customs inspection and supervision requirements;

vii) It has not been assessed as non-compliant with the Customs Law and tax laws according to the post-clearance inspection results stipulated in point a of Clause 4, Article 28 of this Circular;

a.3) It does not owe overdue taxes, late payment penalties, or fines for exported and imported goods at the time of evaluation;

a.4) It participates in electronic customs procedures.

b) An enterprise engaged in export, import, and transit activities is evaluated as a Moderately Complying Enterprise if it does not fall under the circumstances specified in points a and c of this clause.

c) An enterprise engaged in export, import, and transit activities is evaluated as a Non-Complying Enterprise if it falls under one of the following circumstances:

c.1) In the continuous two (02) years prior to the date of evaluation:

i) It has been initiated as a criminal case for violations in its operations or its legitimate representative has been charged as a suspect for acts of smuggling, illegal transportation of goods and currency across borders, and tax evasion;

ii) It has been penalized by state agencies for acts of smuggling, illegal transportation of goods across borders, tax evasion, and tax fraud; or for violations in the accounting sector leading to tax evasion and tax fraud;

iii) It has been penalized for exporting or importing goods listed in the prohibited export and import list, temporarily suspended export and import list;

iv) It has been penalized twice or more for other customs-related violations (including false declarations leading to underpayment of taxes due or overpayment of tax exemptions, reductions, and refunds) with fines exceeding the authority of the Head of the Customs Sub-Department or equivalent positions as prescribed by the law on administrative violations;

v) Being administratively penalized by the customs authority for failing to comply with the customs authority's requirements during customs inspection and supervision;

vi) Being assessed by the customs authority as non-compliant with the Customs Law and tax laws based on the post-clearance audit results as stipulated in point a clause 4 Article 28 of this Circular;

c.2) Overdue tax arrears exceeding ninety (90) days for exported or imported goods, calculated from the due date of tax payment at the time of assessment;

4. The General Department of Customs shall be responsible for:

a) Issuing and applying evaluation criteria according to the conditions of regular export, import, and transit activities over a two-year period as specified in point a.1 clause 3 of this Article, in accordance with the requirements of customs management and tax administration at different periods;

b) Uniformly applying the conditions for assessing compliance with the law for businesses engaged in export, import, and transit activities as stipulated in clause 3 of this Article;

c) Assigning tasks to customs units at various levels for collecting and updating information to ensure the assessment of compliance with the law for businesses engaged in export, import, and transit activities;

Article 18. Risk Assessment Ranking of Businesses in Export, Import, and Transit Activities

1. Businesses engaged in export, import, and transit activities shall be ranked based on their risk level, including:

a) Category 1: Priority Enterprises;

b) Category 2: Very Low-Risk Enterprises;

c) Category 3: Low-Risk Enterprises;

d) Category 4: Medium-Risk Enterprises;

đ) Category 5: High-Risk Enterprises;

e) Category 6: Very High-Risk Enterprises;

g) Category 7: Enterprises with less than 365 days of export, import, or transit activities;

2. The assessment and recognition of priority enterprises shall be carried out in accordance with Circular No. 86/2013/TT-BTC dated June 17, 2013, issued by the Ministry of Finance on the application of preferential regimes in customs administration for qualified enterprises;

3. An enterprise with less than 365 days of export, import, or transit activities is an enterprise that has not yet commenced such activities or has conducted such activities for less than 365 days prior to the assessment date;

4. The customs authority shall collect information and apply criteria and business information systems to assess and rank the risk level of enterprises in export, import, and transit activities, except for the case specified in point a clause 1 of this Article;

5. The results of the risk assessment and ranking of enterprises shall be provided as a basis for applying preferential policies, implementing customs and tax management regimes, or applying customs inspection, supervision, control measures, and other business procedures in export, import, and transit activities;

The application of this provision to enterprises specified in point g clause 1 of this Article shall be implemented in accordance with the guidelines of the General Department of Customs, taking into account the scale and scope of export and import activities of the enterprise and the requirements of customs and tax management at different periods;

6. The General Department of Customs shall be responsible for:

a) Establishing plans and compiling lists of enterprises to be included in the assessment and ranking process based on the number of export and import enterprises with headquarters and operations in each customs area, in line with the conditions and capabilities of each customs unit;

b) Issuing procedures, assigning tasks, and specifying the responsibilities of customs units at various levels in collecting information and assessing the risk level of enterprises engaged in export, import, and transit activities.

Article 19. Evaluation of Conditions for Applying Preferential Policies and Management Systems for Customs and Tax on Exported and Imported Goods

1. The evaluation of conditions for applying preferential policies and management systems for customs and tax on exported and imported goods shall be applied in the following cases:

a) Recognizing and applying policies for priority enterprises;

b) Applying a tax payment period of 275 days for imported raw materials and production supplies used to produce exported goods pursuant to Clause 1, Article 20 of Circular 128/2013/TT-BTC dated September 10, 2013 issued by the Ministry of Finance regarding procedures for customs clearance; customs inspection and supervision; export duties, import duties, and tax management for exported and imported goods;

c) Pre-determining customs value, pre-determining commodity codes, and pre-certifying origin according to Articles 7, 8, and 9 of Circular 128/2013/TT-BTC dated September 10, 2013;

d) Accepting the application of tax guarantee according to Article 21 of Circular 128/2013/TT-BTC dated September 10, 2013;

đ) Applying advance payment and refund systems before post-clearance audit;

e) Applying other preferential policies as prescribed by law during specific periods.

2. Customs authorities shall establish indices, collect information, manage, and apply business information systems to evaluate the conditions of enterprises under each policy regime specified in Clause 1 of this Article in customs and tax management for exported and imported goods.

Article 20. Risk Management for Enterprises that Have Been Dissolved, Bankrupted, Revoked Business Registration Certificates, Ceased Operations, Temporarily Ceased Operations, or Gone Missing

1. Customs authorities shall not conduct compliance assessment or risk level ranking for enterprises that have been dissolved, bankrupted, had their business registration certificates revoked, ceased operations, temporarily ceased operations, or gone missing as confirmed by tax authorities.

2. Customs authorities shall manage business information systems and not accept declarations for customs clearance for exported, imported, or transiting goods in cases stipulated in Clause 1 of this Article.

In cases where enterprises have temporarily ceased operations or gone missing as confirmed by tax authorities, to be accepted for declaration to process customs procedures for exported, imported, or transiting goods, there must be confirmation from the tax authority that the enterprise has resumed operations and complied with all legal provisions on taxes and accounting.

3. The General Department of Customs shall cooperate with the General Department of Taxation to collect information, build, and manage a list of enterprises that have been dissolved, bankrupted, had their business registration certificates revoked, ceased operations, temporarily ceased operations, or gone missing to serve risk management as provided in this Article.

Article 21. Construction and Management of a List of Risks for Exported and Imported Goods

1. The General Department of Customs shall construct and issue a list of risks for exported and imported goods during each period to serve the determination of key items for inspection during clearance, post-clearance inspection, customs supervision, and other business activities.

2. The list of risks for exported and imported goods shall be uniformly constructed and applied within the Customs sector and shall include:

a) A list of goods at risk due to management policy;

b) A list of goods at risk due to classification;

c) A list of goods at risk due to valuation;

d) A list of goods at risk due to origin;

đ) A list of goods at risk due to quality, disease, food safety;

e) A list of goods at risk due to environmental issues;

g) A list of goods at risk due to counterfeit goods and intellectual property rights protection;

h) A list of goods at risk due to narcotics and precursor substances;

i) A list of goods at risk due to weapons and radioactive materials;

k) A list of goods at risk due to smuggling and illegal border crossing;

l) Other lists of goods at risk.

3. The objects selected for analysis, evaluation, and consideration for inclusion in the list of risks for exported and imported goods include:

a) Exported and imported goods that account for a large proportion of total export and import turnover;

b) Exported and imported goods with high import and export duty rates;

c) Exported and imported goods with high violation frequency during the evaluation period;

d) Exported and imported goods frequently exploited for smuggling, tax evasion, and trade fraud during specific periods.

The General Department of Customs adjusts the evaluation criteria for each group of objects in this clause to meet the requirements of customs and tax management for exported and imported goods during specific periods.

4. The Risk Management Unit at the General Department shall take the lead and coordinate with units within the sector to construct and manage the list of risks for exported and imported goods, specifically:

a) Compile a list and gather information about goods falling under the objects specified in Clause 3 of this Article;

b) Analyze and compare information about goods in the list with evaluation criteria and management objectives and requirements of the Customs sector during specific periods to assess and classify goods into the risk category.

Information about goods in the risk category includes:

b.1) Name and code of goods;

b.2) Risk categories according to Clause 2 of this Article. For goods identified through risk analysis and assessment as having multiple risk categories, all risks should be listed according to each determined category;

b.3) Other relevant information related to exported and imported goods.

c) Submit to the Director-General of the General Department of Customs for issuance of the list of risks for exported and imported goods;

d) Monitor, evaluate, adjust, and supplement based on the results of implementation as stipulated in Clause 5 of this Article.

5. The list of risks for exported and imported goods shall be updated on the business information system and provided to units handling customs procedures, post-clearance inspections, and related business units to serve the management of exported and imported goods.

Units handling customs procedures, post-clearance inspections, and related business units shall strengthen inspections of goods in the risk list and provide feedback on inspection results to the same-level risk management unit for timely consolidation, adjustment, and supplementation.

6. The General Department of Customs assigns specific tasks to customs units at all levels regarding the construction, management, and application of the list of risks for exported and imported goods.

Article 22. Application of risk management in customs inspection for exported, imported, and transiting goods

1. Exported, imported, and transiting goods must be assessed for risks to apply customs inspection measures and tax inspection measures including:

a) Inspection of declaration conditions for customs declarations;

b) Inspection of compliance with regulations under the Law on Customs and tax laws;

c) Inspection of conditions for applying deadlines for tax payment and guaranteeing tax payments;

d) Detailed inspection of customs documents;

đ) On-site inspection of goods (including detailed inspection of customs documents) according to the following methods:

đ.1) Inspection through scanning machines;

đ.2) Inspection using non-invasive technical equipment;

đ.3) Sampling, testing, and quality inspection of goods;

đ.4) Manual inspection at a rate of 5%, 10%, or the entire consignment.

The on-site inspection of goods may be conducted using one method or a combination of several methods specified in this point.

e) Re-inspection of customs declarations;

g) Post-clearance inspection.

2. Customs authorities apply risk management criteria, utilize business information systems, assess risks, and evaluate compliance with the Law on Customs and tax laws for exporters, importers, and transit operators to appropriately apply the inspection measures stipulated in Clause 1 of this Article, ensuring compliance with the Law on Customs and tax laws while facilitating export, import, and transit activities.

Article 23. Inspection of Conditions for Registering Customs Declarations

1. Information on customs declarations must be checked on the business information system to assess the conditions for accepting registration of customs declarations.

2. The inspection of conditions for registering customs declarations includes:

a) Determining the completeness and validity of information on customs declarations;

b) Identifying errors and mistakes in customs declarations;

c) Determining the consistency of information about management policies and tax policies for exported, imported, and transiting goods on customs declarations;

d) Evaluating the conditions for implementing exports, imports, and transits by declarants according to legal provisions.

3. Customs authorities apply the business information system to automatically inspect and decide on the acceptance of registration of customs declarations for exported, imported, and transiting goods.

Article 24. Inspection of Compliance with Regulations Under the Law on Customs and Tax Laws

1. Customs authorities build, manage, and connect information systems to serve the inspection of compliance with regulations under the Law on Customs and tax laws, including:

a) Information on export and import quotas, permits; specialized management lists of goods;

b) Information on certificates of origin for goods;

c) Lists of prohibited, suspended export and import commodity codes;

d) Commodity codes according to the Export Tariff, Import Tariff, Value Added Tax Tariff, Special Consumption Tax Tariff, and other tariffs and fees applicable during each period;

đ) Information on tax payments and tax guarantees deposited at state treasuries, banks, and credit organizations as prescribed by law;

e) Information on tax collection and enforcement;

g) Other information serving customs and tax management.

2. The inspection of the information specified in Clause 1 of this Article is carried out automatically on the clearance system based on connections with the business information system and related information systems.

3. The business information system classifies and provides inspection guidance in cases where:

a) The Law on Customs and tax laws require declarants to present documents before releasing goods or clearing them;

b) Goods subject to risk involve types of documents that need to be inspected;

c) The information system does not meet the requirements for data connection and automatic processing in certain specific cases.

4. Customs officers responsible for procedures have the duty to conduct inspections according to the guidance provided by the business information system for the cases specified in Clause 3 of this Article.

Article 25. Support for checking conditions for applying tax payment deadlines and tax guarantee payments

1. Customs authorities manage the business information system to support the checking of conditions for applying the 275-day tax payment deadline for imported goods that are raw materials for producing export goods, and the conditions for accepting the application of tax guarantees to be paid, which must be implemented according to Clause 1, Article 20, Clause 3, Article 36, and Clause 2, Article 21 of Circular No. 128/2013/TT-BTC dated September 10, 2013 of the Ministry of Finance.

2. In cases where the risk warning information system alerts and requests checks on the conditions for applying the 275-day tax payment deadline for imported goods that are raw materials for producing export goods, or in applying tax guarantees to be paid for exported and imported goods, customs units and customs officers must carry out the checks according to the system's instructions.

3. The General Department of Customs shall specify and provide detailed guidance on determining the cases of risks requiring checks and allocate responsibilities for implementing the checks under Clause 2 of this Article.

Article 26. Application of Detailed Inspection Measures for Customs Documents and Physical Inspection of Goods in Customs Procedures for Exported, Imported, and Transiting Goods

1. Exported, imported, and transiting goods shall be subject to detailed inspection measures for customs documents when undergoing customs procedures (yellow channel) in the following cases:

a) They fall within the scope of detailed inspection of customs documents according to the criteria set forth by the Ministry of Finance applicable during each period;

b) Exported, imported, and transiting goods do not implement electronic customs procedures;

c) The results of collecting, analyzing information, and assessing risks by customs authorities at all levels determine that the consignment poses a risk requiring detailed inspection of customs documents.

Cases under this clause may be transferred to physical inspection of goods in the cases specified in point b and point c of Clause 2 of this Article.

2. Exported, imported, and transiting goods shall be subject to physical inspection of goods (including detailed inspection of customs documents) when undergoing customs procedures (red channel) in the following cases:

a) They fall within the scope of physical inspection of goods according to the criteria set forth by the Ministry of Finance applicable during each period;

b) The results of collecting, analyzing information, and assessing risks by customs authorities at all levels determine that the consignment poses a risk requiring physical inspection of goods;

c) Enterprises fail to comply with the Customs Law as stipulated in point c of Clause 3 of Article 17 of this Circular.

3. Exported, imported, and transiting goods may be exempted from detailed inspection of customs documents and physical inspection of goods when undergoing customs procedures (green channel) in the following cases:

a) They fall within the scope of exemption from detailed inspection of customs documents and physical inspection of goods according to the criteria set forth by the Ministry of Finance applicable during each period;

b) Enterprises are prioritized for exemption from customs inspection according to Circular No. 86/2013/TT-BTC dated June 17, 2013 of the Ministry of Finance;

c) Cases prescribed by law for exemption from physical inspection of goods.

Cases under this clause may be transferred to detailed inspection of customs documents or physical inspection of goods if the customs authority has information or signs indicating violations of the Customs Law.

4. The Head of the Customs Branch shall base their decision on the channeling results of the system to apply inspection measures according to Clauses 1, 2, and 3 of this Article. In cases where there is information or signs of violation of the Customs Law, the Head has the right to apply detailed inspection of customs documents or physical inspection of goods for exported, imported, and transiting goods and is responsible for their decision.

5. Customs officers shall base their customs inspection actions on the Head’s decision under Clause 4 of this Article, declaration information, risk warning information, and business requirements (if any) on the system. Immediately after completing the inspection, the officer must update the results into the information system in accordance with the guidelines of the General Department of Customs.

During the implementation of customs procedures, customs inspection, and supervision, if there are signs of violation of the Customs Law and tax laws, customs officers have the responsibility to propose leaders of the Branch to approve changes in the application of inspection methods, approaches, and intensity as appropriate. Proposals and approvals must be updated into the system.

If through customs inspection and supervision, signs of risks of violating the Customs Law and tax laws are discovered but cannot be clarified during clearance, the inspection and supervision officers have the responsibility to record in the system to transfer to post-clearance inspection as stipulated in point a of Clause 3 of Article 28 of this Circular.

Article 27. Selection for Post-Clearance Review of Customs Declarations

1. Customs declarations may be selected for post-clearance review in the following cases:

a) Exported or imported goods that require permits or specialized management but have not been subject to detailed customs document inspection during the customs procedure or have not been required to present pre-release inspection certificates before clearance or release;

b) Goods listed as high-risk items but have not undergone detailed customs document inspection or on-site inspection during the customs procedure;

c) Risk analysis criteria applied by risk management units at various levels at specific times and locations;

d) Random selection of up to 5% of total green channel declarations at the Customs Sub-Department.

2. Based on the number of declarations and actual conditions at each Customs Sub-Department, in addition to the cases stipulated in Clause 1 of this Article, customs units and officers may select all declarations processed at the Sub-Department for post-clearance review.

3. The General Department of Customs manages the business information system to support the selection, review, and analysis of information for declarations selected for post-clearance review as provided in this Article.

4. Officers conducting post-clearance reviews must promptly update full information about the review of declarations into the business information system to serve risk management, including:

a) Results of the review indicating errors or violations, or no errors or violations. In case of detected errors or violations, record all relevant information regarding such errors or violations;

b) Abnormal signs discovered through the review of declarations;

c) Limitations and issues arising from data processing, risk assessment, and channeling by the business information system;

d) Other recommendations (if any) related to risk management.

Article 28. Determination of Key Inspection Targets After Clearance

1. Customs authorities apply risk management criteria and manage the business information system to determine key inspection targets after clearance, including:

a) Establishing a list of enterprises subject to post-clearance inspections to assess compliance with Customs Law and tax laws according to annual plans;

b) Identifying export and import consignments with risks for post-clearance inspections.

2. The establishment of the list of enterprises subject to post-clearance inspections as stipulated in point a of Clause 1 of this Article is carried out by updating General Department-level and Provincial/City-level Customs Office criteria on the business information system; the system automatically evaluates and establishes a list of enterprises for post-clearance inspections to assess compliance according to annual plans, ensuring:

a) General Department-level criteria select from 80% to 85% of the number of enterprises on the list;

b) Provincial/City-level Customs Office criteria select from 10% to 15% of the number of enterprises on the list;

c) The system randomly selects no more than 5% of the number of enterprises on the list.

The list of enterprises established by the system as prescribed in this clause must be reviewed and approved by the Director-General of the General Department of Customs before December 5th of the year preceding the year of post-clearance inspections.

3. The determination of key inspection targets after clearance as stipulated in point b of Clause 1 of this Article applies in the following cases:

a) Customs authorities apply risk management criteria to select inspection targets after clearance to meet customs and tax management requirements in each period;

b) Officers conducting customs procedures, customs inspection, supervision, and declaration review discover cases with signs of violations of Customs Law and tax laws but lack the conditions to clarify them;

c) Through risk analysis, exported or imported consignments that have been cleared show signs of violation of Customs Law;

d) Analysis and evaluation results indicate that the export or import activities of enterprises show signs of violation of Customs Law and tax laws;

đ) According to key topics on risk management.

The Post-Clearance Inspection Division at the Provincial/City Customs Office analyzes the list of key targets, combines it with business information and information on the system to select cases requiring post-clearance inspections at the customs office within 60 days from the date of clearance of exported or imported goods, and selects cases requiring post-clearance inspections at the enterprise premises. The selection of inspections at enterprise premises is conducted in accordance with current regulations on post-clearance inspections.

4. Updating feedback on post-clearance inspection results to serve risk management:

a) The head of the unit conducting post-clearance inspections on enterprises as stipulated in Clause 2 of this Article must immediately notify the inspected enterprise of the conclusion on whether the enterprise complies with or does not comply with Customs Law and tax laws after completing the post-clearance inspection. This conclusion must be fully, accurately, and promptly updated into the business information system to serve the assessment of compliance with Customs Law and tax laws as stipulated in item vii point a.2 Clause 2 Article 17 of this Circular.

b) Units and officers conducting post-clearance inspections on cases as stipulated in Clause 3 of this Article must immediately update the post-clearance inspection results for each specific case into the business information system, including:

b.1) Information on the customs declaration subject to post-clearance inspection;

b.2) Channeling information for inspection during clearance of each customs declaration;

b.3) Inspection results for each declaration, including: errors or violations (if any) or no errors or violations; if errors or violations are found, record all relevant information regarding such errors or violations into the business information system;

b.4) Abnormal signs discovered through post-clearance inspections;

b.5) The attitude of enterprises in cooperating with post-clearance inspections;

b.6) Other recommendations (if any) related to risk management.

5. The General Department of Customs assigns tasks and specifies, guides the detailed management, application of criteria, selection of objects for inspection, and updating of post-clearance inspection results in accordance with the provisions of this Article.

Article 29. Determination of Key Areas for Customs Surveillance

1. The customs authority manages the business information system, applies risk management criteria to identify high-risk export, import, transit goods, outbound, inbound, and transit conveyances requiring enhanced customs surveillance.

2. Risk management units at all levels of customs collect and analyze information on export, import, transit goods, outbound, inbound, and transit conveyances before they arrive at or depart from seaports, international airports, land border gates, and other customs clearance locations as prescribed by law to select key targets for focused customs surveillance during transportation and storage within the customs operational area.

3. The General Department of Customs prescribes, guides, and assigns responsibilities for collecting and analyzing information, determining key areas for customs surveillance as stipulated herein.

Article 30. Application of Risk Management in Investigation, Inspection, and Other Business Activities

1. The application of risk management in investigation, inspection, and conducting other business activities in managing export, import, outbound, inbound, and transit operations includes providing lists of key targets, supplying, sharing business information and other relevant information for investigation, inspection, and conducting other business activities in customs management, tax management for export, import, outbound, inbound, and transit operations, specifically:

a) Providing a list of enterprises that have violated customs laws and tax laws;

b) Providing a list of export, import goods risks;

c) Providing a list of risk subjects (risk files) in export, import, outbound, inbound, and transit operations;

d) Providing customs business information products;

đ) Sharing enterprise files, violation information, and other related information.

2. Units and customs officials at all levels are responsible for implementing business measures based on provided information, carrying out risk management programs and plans of the customs sector; they have the right to exploit and use such information in accordance with the law and this Circular to conduct business measures according to their assigned tasks.

3. The customs authority establishes mechanisms to ensure effectiveness in managing, providing, exploiting, using, updating feedback on information and responsibility for implementing business measures based on provided information in customs management for export, import, transit goods, outbound, inbound, and transit conveyances.

Article 31. Risk Management for Key Areas in Customs and Tax Management for Exported and Imported Goods

1. The customs authority strengthens information collection and applies risk management techniques to key areas to ensure effective customs and tax management in export and import activities, including:

a) Exported and imported goods for processing contracts with foreign traders;

b) Exported and imported goods for investment projects;

c) Temporarily imported goods for re-export;

d) Exported and imported goods in economic zones, border economic zones, duty-free zones;

đ) Goods entering and leaving bonded warehouses;

e) Exported and imported goods of residents in border areas;

g) Application of cross-border trade policies, tax exemption policies for exported and imported goods; key projects; important commodity categories;

h) Other key areas in each period.

2. The General Department of Customs prescribes and guides the specific application of risk management to key areas in export and import activities as stipulated in Clause 1 of this Article.

Chapter III

IMPLEMENTATION

Article 32. Responsibility for Implementation

1. The Director of the General Department of Customs bases on actual conditions to develop plans and submit to the Minister of Finance for issuance of Decisions applying risk management measures and techniques in each customs business activity; issues guiding documents and organizes the implementation of risk management in customs business activities according to the Plan and Decision of the Minister of Finance.

2. Relevant agencies and units under the Ministry of Finance and other ministries and sectors; organizations and individuals involved in export, import, outbound, inbound, and transit activities are responsible for coordinating and providing information to the customs authority in accordance with current laws and regulations set forth in this Circular.

3. The National Risk Management Unit is responsible for serving as the focal point and leading the General Department of Customs Director in organizing the collection, processing of customs business information, managing, and applying the business information system, and uniformly implementing risk management throughout the customs sector.

Units under the General Department are responsible for coordinating with the National Risk Management Unit in uniformly and effectively implementing risk management in customs business activities.

4. The Director of the Customs Department, the Head of the Customs Sub-department has the responsibility to uniformly implement risk management regulations: Collection and processing of information, risk assessment criteria, compliance evaluation of declarants and taxpayers; effectively implementing risk management programs and plans according to assigned and delegated tasks; bear legal responsibility for smuggling, tax evasion, commercial fraud due to incomplete implementation of risk management procedures and regulations within their jurisdiction.

5. Organizations and individuals participating in export, import, outbound, inbound, and transit activities are responsible for complying with risk management regulations as prescribed by law and this Circular.

Article 33. Effective Date

1. This Circular takes effect from January 15, 2014.

2. Repeal Decision No. 48/2008/QD-BTC dated July 4, 2008, of the Minister of Finance on the application of risk management in customs operations and previous guidance from the Ministry of Finance on risk management in customs operations that contravene this Circular./.