Chỉ thị 439/CT-TCHQ thực hiện đồng bộ, quyết liệt các giải pháp tạo thuận lợi thương mại, nâng cao hiệu lực quản lý nhà nước, chống thất thu trong triển khai nhiệm vụ thu ngân sách nhà nước năm 2022 do Tổng cục Hải quan ban hành

DIRECTIVE

REGARDING IMPLEMENTATION OF CONSISTENT AND DRASTIC MEASURES FOR TRADE FACILITATION, IMPROVED EFFECTIVENESS OF STATE MANAGEMENT, PREVENTION OF LOSSES ARISING FROM IMPLEMENTATION OF STATE BUDGET COLLECTION TASKS IN 2022

In 2021, the world economy has made a significant recovery when most of countries widely implement vaccination strategies and speed up the prevention and treatment of the Covid-19 epidemic. For our country, in the first months of 2021, when the macro-economy was being stabilized and started to prosper, the fourth wave of the Covid-19 epidemic came with new strains, making the disease spread at great speed, become more dangerous and develop complicatedly in many localities, especially in key economic areas such as Hanoi, Ho Chi Minh City, Dong Nai, Binh Duong, Long An, Can Tho... This made serious effect on production, business, import and export activities of enterprises. However, after the Government issued Resolution 128/NQ-CP dated October 11, 2021 on provisional regulations regarding "safe and flexible response to and control of effectiveness of Covid-19 "; under the timely and stringent guidance of the Government, the Prime Minister and the Ministry of Finance; by virtue of cooperation between all-level regulatory authorities, businesses, the determination and efforts of the units directly or indirectly under the General Department of Customs, the State budget collections of customs authorities in 2021 exceed the amounts specified in the estimates assigned by the National Assembly and the expected targets set by the Party Personnel Committee of the Ministry of Finance.

In 2022, the General Department of Customs is mandated by the National Assembly to reach the state budget collection target of about 352,000 billion dong as provided in the Resolution No. 34/2021/QH15 dated November 13, 2021. Including the following collections: export duty: 7,200 billion dong; import duty: 56,900 billion dong; special consumption tax: 27,200 billion dong; environmental protection tax: 1,170 billion dong; VAT: 259,479 billion dong; others: 51 billion dong. The 2022 estimate of state budget collections is made according to economic indicators, such as the GDP growth rate of 6-6.5%; crude oil price of 60$/barrel; dutiable export turnover increased by 8.1%, and dutiable import turnover increased by 6.6%, in the context of complicated epidemic situation; The Ministry of Finance sets the expected target of budget collection in 2022 which is increased by 5% compared to the estimate.

In light of the Circular No. 122/2021/TT-BTC dated December 24, 2021 of the Ministry of Finance, prescribing implementation of the state budget collection estimate of 2022, the Director of the General Department of Customs is requesting its directly or indirectly affiliated units to concentrate resources to drastically implement the following tasks from the beginning of this year:

I. COMMON TASKS

1. Implement the Government’s Resolution No. 01/NQ-CP dated January 8, 2022 regarding major duties and measures for implementation of the Socio-Economic Development Plan and the State Budget Estimate in 2022 with the Government’s action motto "Solidarity, discipline, active adaptation, safety, efficiency and economic recovery”; formulate and drastically and consistently implement action plans for administrative reform and modernization of customs services, improvement of business environment and promotion of national competitiveness in 2022 upon the Government’s request according to the Resolution No. 02/NQ-CP dated January 10, 2022; the Resolution No. 43/2022/QH15 dated January 11, 2022 regarding fiscal and monetary policies in support of the Socio-Economic Recovery and Development Program. Continue to implement the Prime Minister’s Directive No. 11/CT-TTg dated March 4, 2020 on urgent tasks and solutions to remove issues and problems arising from production and business, ensuring social welfare in response to the Covid-19 epidemic; regularly accompany, answer and completely eliminate issues and problems related to customs procedures, tax policies, etc. in the interest of businesses; reform administrative procedures in the direction of increasing the application of information technology, improving business environment, enhancing national competitiveness, contributing to attracting foreign investment, promoting export production, contributing to economic growth, creating more favorable conditions for tax collection management of customs authorities.

Request heads of units directly or indirectly under the General Department of Customs to raise awareness and significance of administrative reform and modernization associated with improvement of efficiency in management during the process of performing official duties amongst all officials and employees; determine that the increase in the ranking of the cross-border trade indicator is one of the key tasks regarding customs reform and modernization. Complete the overall customs operations procedures, specialized operations procedures, smart customs model and digital customs model at a high degree of automation; apply new and modern technological achievements on the digital platform, ensuring compatibility, transparency, effectiveness, efficiency, predictability and adaptability to fluctuations in international trade as well as management requirements of Customs authorities, looking forward to building e-Government or digital Government. Concentrate resources on building a new information technology system in line with international standards, meeting the requirements of smart governance, and capable of integrating, connecting and sharing information with ministries, central authorities and enterprises through the national one-stop shop mechanism;

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3.1. Regarding quantity, weight, types and names of goods: Based on actual condition of exported and imported goods existing over periods of time and regulatory policies (with respect to imported goods subject to requirements concerning conformance to food, pharmaceutical product, medication, etc. security, safety and hygiene) and tax policies (with respect to goods with high tax rates, confusing goods, i.e. goods of taxpayers entitled to tax incentive), key product groups and items with high levels of risk related to customs declaration in terms of quantity, weight, types and names of goods must be defined and moved them to yellow and red channels for customs clearance inspection carried out with the aim of preventing the false declaration of quantity, weight, types and names thereof that is made to serve the plot of tax fraud and evasion. Continue to consistently carry out measures to take control of general cargo according to the instructions given in the Official Dispatch No. 119/TCHQ-GSQL dated January 11, 2021 on the enhanced performance of customs inspection and control;

3.2. Regarding valuation of imported and exported goods: Review and compile the List of risk-weighted values of exported and imported goods and values of exported and imported goods subject to customs inspection (hereinafter referred to as inspectable values), depending on fluctuations in prices of exported and imported goods with more emphasis placed on determining inspectable values of exported goods with high duty rates, such as natural resources and raw minerals; imported goods that are classified as high-grade consumer goods with high import duty rates, special consumption duty, countervailing duty, anti-dumping duty, etc., as a basis for comparison and classification of declared values; declared value verification, consultation or rejection in the cases where it is discovered that any declared value is possibly lower than the value specified in the aforesaid List at the customs clearance stage (with respect to yellow-channel or red-channel declarations); or post-customs clearance inspection (with respect to green-channel cargo) with the aim of handling and preventing cases of unreasonable declaration of customs value made for fraud and tax evasion purposes;

3.3. Regarding classification of goods; use of customs tariff numbers and harmonized codes; duty rates Review and compile the List of risks in classification of imported and exported goods and application of customs tariff rates with more emphasis on assessment, analysis and listing of goods with high classification, coding or numbering risks, such as items whose codes or numbers are easily confusing during the customs declaration process; goods contiguous to the others whose codes or numbers are different; items subject to conditional tax rates; items whose names tend to be omitted, or whose names, codes or numbers are incorrect during the customs declaration process with the aim of being entitled to lower tax rates or enjoying special preferential tax rates in FTA Tariff Schedules...as a basis for comparison, identification of suspicious signs and during-clearance or post-clearance inspection that take place in order to handle cases of illegal classification and application of tariff codes or numbers and rates, causing loss on state budget revenue. Conduct regular checks to promptly detect and handle cases where there is any inconsistency in results obtained from the process of analysis and classification of the same item that occurs amongst a Customs Sub-Department, Customs Department of a province or city and the Customs Department of Goods Verification;

3.4. Regarding origin of goods: Develop and implement a detailed plan to combat fraud and counterfeiting of origin of goods, improper labeling, infringement of intellectual property rights or illegal transshipment taking place during Covid-19 developments with more emphasis on effectively implementing proposals for prevention and control of fraud and counterfeiting of origin of exports to the US market, expansion of exports to the Indian market, and researching and evaluating enterprises exporting goods to the European market in 02 sectors where origin fraud and infringement of intellectual property rights have occurred. Review rules of product origin specified in Free Trade Agreements in order to issue instructional documents to request Customs Departments of provinces and cities for compliance with these Agreements;

3.5. Regarding tax exemption/tax reduction/tax refund/tax incentive: Review and measure risks; check whether any export processing, contract manufacturing, export production and other enterprises eligible for these tax incentive policies complies with regulations on tax exemption, reduction, refund, allowed non-collection or non-payment by comparing dossiers of tax exemption, reduction, refund, allowed non-collection or non-payment with those specified in regulatory provisions with more attention paid to subjects, objects, beneficiaries, coverage, extent, requirements, dossiers and procedures related to these tax incentive policies and, especially, checking and applying these tax incentive policies to subjects, objects or beneficiaries that are affected by Covid-19 according to the following regulations: Resolution No. 105/NQ-CP dated September 9, 2021 on supporting businesses, cooperatives and sole proprietorships in the context of the Covid-19 epidemic; Resolution No. 106/NQ-CP dated September 11, 2021 on tax policies for goods imported to finance Covid-19 management tasks; Resolution No. 43/2022/QH-NQ dated January 11, 2022 of the National Assembly on fiscal and monetary policies for support for the socio-economic recovery and development program; Decision No. 155/QD-BTC dated February 7, 2020 of the Ministry of Finance, introducing the list of goods exempt from import duty that are necessary for prevention and control of acute respiratory infection caused by new strains of corona virus; etc. not to allow the situation of profiteering from tax exemption and reduction policies due to the impact of the Covid-19 epidemic to take place.

Focus on examining projects that have enjoyed investment incentive granted in the form of tax exemption; subjects of tax exemption according to the list of duty-free imports that have been received and deducted by customs authorities on the system; subjects of 0% tax rate prescribed in Article 7a and 7b of the Decree No. 57/2020/ND-CP dated May 25, 2020 on amendments and supplements to the Decree 125/2017/ND-CP in order to promptly detect and handle tax arrears in cases where subjects, objects or beneficiaries and extent of tax exemption, reduction, refund, non-collection, or non-payment are not correct; or customs dossier requirements and customs procedures are not satisfied;

3.6. Regarding tax arrears: Review, classify, recover and handle tax arrears arising before January 1, 2022 according to 03 debt classes: (i) bad debts; (ii) debts pending exemption/reduction; (iii) recoverable debts; and at the same time, apply appropriate measures prescribed by law to debt classes as follows:

a. For bad debts: Imperatively complete application dossiers for debt relief or cancellation according to regulations laid down in the Resolution No. 94/2020/QH14 dated November 26, 2020 and the Law on Tax Administration No. 38/2020/QH14;

b. For debts awaiting exemption/reduction: Carry out the review process and complete the application dossier for debt exemption/reduction submitted to the competent authority;

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3.7. Regarding supervision of exports, imports and means of transport, more emphasis must be placed on the following actions:

a. For the goods created in the process of toll manufacturing, manufacturing for export, export processing; stored in bonded warehouses, off-airport freight terminals: Take charge of collecting and filing data and information about specific businesses; inputting updated data and information on the electronic data processing system on customs; building import and export database available for use in the toll manufacturing, manufacturing for export or export processing sector; goods moved into or out of bonded warehouses, off-airport freight terminals; conducting inspection and supervision of these types of good from importation, manufacturing to exportation or domestic consumption stages, and thus identifying inspectees or supervisees who such inspection or supervision is targeted at or pose high trade fraud risks with intent to apply examination and verification measures to clarify and sanction any act of violation in accordance with law;

b. For the imports shipped through express delivery or postal services; cargo in transit, cargo temporarily imported for re-export, or shipments put under customs supervision: Take charge of collecting and filing data and information about specific businesses carrying out customs procedures for imports delivered through express delivery or postal services; cargo in transit, cargo temporarily imported for re-export, or shipments put under customs supervision, with intent to conduct customs supervision over such trade from importation, transit, temporary import for re-export in order to apply appropriate inspection and supervision measures;

c. For the goods and means of transport moved in, out of or stored at road, sea, air, rail or inland water border checkpoints: Carry out risk analysis and assessment towards warehouse, storage facility, yard or terminal businesses; related importers or exporters on the basis of regularly checking, supervising and inspecting implementation of customs procedures; updating data and information about the goods moved in or out of customs security areas as required in law on customs with intent to promptly detect and prevent any defect likely to result in smuggling or trade fraud. Regularly examine and handle goods backlogged at customs areas, especially at those businesses where there are a large amount of backlogged goods;

3.8. Regarding regulatory control measures: Drastically implement and consistently apply regulatory customs control measures on the basis of analyzing and assessing the actual situation of import and export trade; smuggling and trade fraud that occur when relevant regulatory authorities made disease management efforts, including the strict control of routes, areas, types of export and import trade; key and important goods subject to these control measures, including prohibited goods; goods subject to restrictions; goods subject to high duty rates that are classified as imports for business purposes or exports or imports eligible for duty exemption or incentive, such as goods created through the process of toll processing; manufacturing for export; exports and imports from or to free trade zones, etc.;

3.9. Regarding post-clearance inspections, specialized inspections or internal checks: Based on the measures specified in 3.1 through 3.7 herein, draw up regular or irregular post-clearance inspection, specialized inspection or internal check plans by signs of suspicious activity and carry out these plans in order to detect and handle any trade fraud likely to lead to any state budget losses;

4. Strictly comply with regulations on fiscal policies, conclusions and recommendations of audit bodies or inspection agencies at all levels. Concurrently, request directly or indirectly-controlled units of the General Department of Customs to seriously implement specialized inspection or internal check plans of the General Department of Customs in 2022 and consider implementation of these plans as the important or regular task to be fulfilled by all customs units, organizations, staff members and personnel;

5. In view of the complicated Covid-19 developments, request Heads of regulatory units to assign officeholders and staff members to work (online, offline, etc.) in order to both conform to disease management requirements prescribed in regulations in force and ensure availability resources needed for assigned duties to be fulfilled, avoiding any backlog of work likely to accumulate due to the disease.

II. SPECIFIC TASKS

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1. Department of Import and Export Duties:

Carry out the common tasks specified in Section I herein that are assigned according to its functions and duties, specifically as follows:

1.1. Regarding expected targets: Set the targets for 2022 state budget revenue that Departments of Customs of provinces and cities are expected to achieve; closely monitor state budget collection and assess impacts on state budget collection, that is to say implementation of free trade agreements; Covid-19 disease; commitments to international integration, in order to give timely recommendations and reports to the leadership of the General Department of Customs and the Ministry of Finance; cooperate with the Department of Organization and Staff in consolidating the accounting system for use in all state budget collection activities.

1.2. Regarding customs valuation:

a. On a six-monthly or irregular basis, review and propose any change in the risk classification list in terms of customs valuation of exports, imports and price levels at which the customs inspection is required under the instructions given in 3.2 of section I above and regulations in force;

b. Conduct more review of customs declaration forms available on the GTT02 system; promptly instruct Departments of Customs of provinces and cities to strictly comply with regulations on customs value inspection in order to avoid ignoring or letting through shipments with under-declared or illogically declared values that they can detect and fail to provide timely consultation or action; take charge of checking shipment value for customs clearance purposes by performing online security control and supervision duties in order to take prompt actions against any fraud related to over-declaration of customs value;

c. Consider and recommend the General Department to command post-clearance inspection, watchdog or anti-smuggling forces to take relevant measures against any suspected fraud related to customs value of the goods that have already been cleared; take timely corrective actions on any Department of Customs of a province or city that fails in fulfilling their customs value management duties.

1.3. Regarding classification and application of taxes:

a. On a six-monthly or irregular basis, review and propose any change in the risk classification list in terms of classification and application of tax rates on imports and exports under the instructions given in detail at 3 of section I above and regulations in force;

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c. Consider and recommend the General Department to command post-clearance inspection, watchdog, anti-smuggling or customs verification forces to take professional measures against any suspected fraud related to classification of goods if the goods in question have been cleared;

d. Review and standardize data and information available on MHS system in order for customs personnel to have access to and check again when classifying goods, ensuring that a good is designated by only one code defined in the Import and Export Tariff Schedule of Vietnam. Put more stress on studying and proposing technological solutions to be applied in the process of the smart Customs system related to the work of commodity classification, including standardizing basic conditions and indicators concerning product description, etc. in order to support businesses in customs declaration and assist customs authorities in automatically searching and comparing data and information; issue alerts concerning codes, duty rates, etc. to address management problems in the future.

1.4. Regarding tax exemption, reduction, refund and non-collection: Consider and instruct Departments of Customs of provinces and cities to verify beneficiaries of tax exemption, reduction, refund, non-collection or non-payment policies according to the instructions given in 3.5 in section I above; direct relevant units to carry out risk assessment and inspection at the taxpayer’s office after the inspected taxpayer receives tax refund in order to promptly detect and sanction fraud and racketeering when the taxpayer receives tax refund first and checks later;

1.5. Regarding management of tax debts and arrears Focus on checking and strictly controlling tax debts and arrears of Departments of Customs in provinces and cities; Departments of Post-clearance Inspection; commanding classification and management of debt classes under the instructions shown in 3.6 of section I above; regularly monitoring and encouraging in-charge units and issuing measures to collect debts according to actual condition, and consulting with the General Department’s leadership on setting targets for collection of recoverable debts in 2022 that each Department of Customs in a province or city is required to achieve; promoting and monitoring performance with respect to tax debt recovery and management on a monthly or quarterly basis; encouraging Departments of Customs in provinces and cities to press ahead completing dossiers on possible debt cancellation according to the Resolution No. 94/2020/QH14 dated November 26, 2020 and the Law on Tax Administration No. 38/2020/QH14 to apply debt cancellation practices to reduce the amount of tax debts and arrears in the entire customs sector.

2. Customs Management and Supervision Department:

Carry out the common tasks specified in Section I herein that are assigned according to its functions and duties, specifically as follows:

2.1. Arrange to radically reform the practice of professional management and inspection in connection with the National Single-window Portal under the assigned duties defined in the Government’s Resolutions; the Decision No. 38/QD-TTg dated January 12, 2021; the Decree No. 85/2019/ND-CP dated November 14, 2019, setting out regulations on applying administrative procedures according to the National Single-window Mechanism, the ASEAN Single-window Mechanism and specialized inspection approach with respect to imports and exports. Actively review and fully cooperate with relevant units, ministries and regulatory agencies on proposing reform solutions in the specialized inspection work; review regulatory regulations on customs to propose amendments and supplements thereto to ensure effective customs inspection and supervision; address issues and problems as well as answer questions arising in the process of performing these tasks of enterprises, ministries, central authorities and local customs units;

2.2. Improve customs supervision and management in the fields of inspection and determination of origin of goods, enforcement of intellectual property rights; update information on documents related to intellectual property rights protection on Customs websites; develop and implement plans on combating fraud and counterfeiting of origin of goods, improper labeling, infringement of intellectual property rights, and illegal transmission in the Covid situation; review the rules of origin of goods in Free Trade Agreements to issue documents guiding Departments of Customs in provinces and cities to comply;

2.3. Effectively conduct customs supervision by:

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b. Strengthening inspection and supervision of the goods transported under customs supervision, the goods in transit, the goods temporarily imported for re-export, the goods sent by express delivery service to ensure that they are transported on the correct route and to the correct border checkpoint for export; developing plans for periodic or irregular inspection for key transport routes, specifically for goods in transit by road, goods temporarily imported for re-export through land border gates in the North, and the goods sent via road express delivery service, especially low value shipments.

c. For specific areas and types, it is necessary to develop supervision procedures in principle, and at the same time assign responsibilities to the Customs Departments of provinces and cities in organizing the implementation of appropriate supervision measures.

d. Developing plans to periodically or irregularly inspect the implementation of customs procedures for exported, imported, transit goods, and means of transport on entry and exit at the Customs Departments of provinces and cities where there are any suspect that the implementation of customs procedures is not in accordance with the regulations and instructions of the Ministry of Finance and the General Department of Customs in order to promptly detect violations and handle them in accordance with law.

e. Monitor, direct and urge Customs Departments of provinces and cities to collect information, compile dossiers of specific enterprises subject to customs supervision, build a database for exported and imported goods according to instructions set forth in 3.7 of Section I above, and at the same time conduct regular assessment and apply corrective measures to those not complying with regulations.

2.4. Effectively conduct customs supervision: Provide guidance on and inspect the management and supervision of goods brought in, stored and brought out of the customs supervision areas at air, road border checkpoints, or at warehouses and yards; provide guidance on and inspect customs procedures for cross-border trade activities; inspect and review conditions for gathering, customs inspection and supervision at warehouses, yards, seaport terminals, international airports, inland ports (ICDs), international intermodal railway stations nationwide to improve the efficiency of customs management. Promptly propose and cooperate in procurement, management and effective use of customs inspection and supervision equipment with the aim of improving efficiency in screening;

2.5. Closely monitor the epidemic situation and the directions of the Government, the Prime Minister and the Ministry of Finance to advise and have timely solutions to remove difficulties and obstacles of businesses in terms of regulatory mechanisms and policies, creating the most favorable conditions for enterprises when performing export and import activities in the context of the Covid-19 epidemic;

2.6. Radically addressing professional problems specific to sectors with a view to building a Digital Customs or Smart Customs System, taking into account contingency plans and situations and characteristics of each transport route or each location.

3. Risk Management Department:

Carry out the common tasks specified in Section I herein that are assigned according to its functions and duties, specifically as follows:

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3.2. Assess and rank business compliance in a timely and accurate manner in accordance with regulations. Continue to implement the mechanism to periodically monitor and assess risks for some cases where enterprises change their ranks; review and analyze business information on the professional customs information system for risk assessment, enterprise compliance assessment and application of customs inspection and supervision measures. Promulgate and effectively implement the Program on Customs Compliance;

3.3. Enhance the quality and efficiency of analysis, identification of key subjects, selection of goods inspection by container scanners in accordance with the provisions of Decision 2218/QD-TCHQ dated August 26, 2020 and Decision 3272/QD - TCHQ dated November 24, 2020; Ensure smooth screening activities, facilitation for import and export activities and guarantee customs management in the context of the complicated Covid-19 epidemic;

3.4. Effectively carry out analysis and identification of key subjects according to the supply chain of goods; risk control by key fields, products and subjects. Organize the implementation of the Risk Control Plan in the entire industry, develop risk profiles, key business profiles, with more attention paid to high-risk objects, key routes and goods. At the same time, concentrate resources on implementing risk control sessions.

4. Customs Inspection Department:

Carry out the common tasks specified in Section I herein that are assigned according to its functions and duties, specifically as follows:

4.1. Conduct analysis and inspection associated with classification of product codes, ensuring that an item has only one commodity code applied uniformly across the country in accordance with the List of exported and imported goods of Vietnam as a basis to apply tax rates and commodity policies; promulgate the Professional Manual to deal with issues and problems when implementing the Procedures No. 2166/QD-TCHQ dated August 4, 2021; standardize the test and classification analysis database for uniform implementation;

4.2. Concentrate resources on making human resources, organizational structure, modern equipment available for customs analysis and inspection; complete the overall process of sampling, sample encryption, sealing, sample delivery, handling, analysis of samples and notification of analysis results... ensuring scientificity, accuracy, objectivity, independence, quickness and enhance IT and artificial intelligence application;

4.3. Modernize equipment for customs analysis and inspection; implement the registration procedures to request ministries to designate specialized inspection; build a system of registration for inspection and approval of the method of quality inspection and food safety inspection in association with the project of reconstruction of the overall IT system;

4.4. Develop the complete features of the Customslab software system; review, upgrade and develop the internal database system to ensure connection with the general customs system. Focus on technical training, improvement of skills for staff working in laboratories to ensure they are qualified to conduct quality inspection according to regulatory standards.

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Carry out the common tasks specified in Section I herein that are assigned according to its functions and duties, specifically as follows:

5.1. Promote the role and task of advising the Standing Body of the 389 National Steering Committee: continue to implement the Plan No. 399/KH-BCD389 dated October 10, 2020 of the 389 National Steering Committee on strengthening the fight against smuggling, commercial fraud and counterfeit goods in e-commerce activities; improve the effectiveness of the prevention, combat and control of drugs and precursors^[1];

5.2. Drastically implement and uniformlyapply professional customs control measures; strengthen inspection and strict control at key routes, locations, and goods, focusing on banned goods, high-value goods and goods subject to high tax rates... closely inspect and supervise imported and exported goods, objects and means of entry and exit in order to prevent, detect, arrest and promptly and effectively handle the smuggling, commercial fraud, counterfeit goods, prohibited goods, goods infringing upon intellectual property rights, illegally transport of goods across borders and other crimes against the law in the Customs sector;

5.3. Improve efficiency in quantity and quality of investigation activities according to criminal procedures; increase the rate of criminal prosecution compared to the number of cases detected and arrested through customs control; speed up the investigation of serious, complicated, inter-provincial, domestic and foreign cases in accordance with the order, procedures and provisions of law. Drastically direct the work of fighting and investigating cases falling under the prosecution's jurisdiction of the post-clearance inspection force.

6. Post-clearance Inspection Department:

Carry out the common tasks specified in Section I herein that are assigned according to its functions and duties, specifically as follows:

6.1. Continue to strictly implement the Directive No. 7180/CT-TCHQ dated November 19, 2019 on the rectification and strengthening of postal audit work nationwide. In particular, focus on implementing major, focused and key-oriented sessions; develop plans towards exemplary inspection, evaluate the effectiveness, thereby directing and guiding local Customs authorities to uniformly implement these plans in the entire sector;

6.2. Finalize and issue the Decision amending Decision No. 575/QD-TCHQ dated March 21, 2019 on the promulgation of the post-clearance inspection process in order to reform, create diagrams for, quantify and specify the purpose of each step in order to meet the requirements of the post-clearance inspection work in the new period; focus on building orientation plans in 04 major areas: codes, values, and trade policies including duty-free goods and 17 Free Trade Agreements, goods created through the toll manufacturing, production for export and export processing;

6.3. Strengthen the direction and orientation of postal audit activities for Customs Departments of provinces and cities; actively deploy missions on anti-fraud and origin forgery; carry out inspection and verification plans for tricks or scams to take advantage of export production to commit fraud, evade import tax, illegally transfer money, and mix imported goods of fraudulent Vietnamese origin. Organize training and knowledge sharing sessions on professional audits nationwide, and dialogues with priority enterprises. Effectively provide training and self-training sessions in the professional audit practice and related fields, aiming at building a disciplined, civilized and professional post-clearance audit force;

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7. Inspection – Audit Department:

Carry out the common tasks specified in Section I herein that are assigned according to its functions and duties, specifically as follows:

7.1. Implement the plan of specialized inspection and internal inspection in 2022 as approved by the Ministry of Finance Strengthen internal inspection through thematic inspection, irregular inspection according to signs of violations, online inspection through the professional information systems in the Customs sector and surveillance camera systems for official duties to promptly detect violations of enterprises, limitations and shortcomings arising in the process of performing tasks of its staff;

7.2. Monitor, urge and strictly implement the conclusions and recommendations of the inspection and audit teams and the Central Inspection Commission.

8. General Department’s Office:

Carry out the common tasks specified in Section I herein that are assigned according to its functions and duties, specifically as follows:

8.1. Continue to play the leading role and cooperate with other units in strictly maintaining the on-call work and online supervision at all levels; maintain the smooth operation of the Watch Management System; direct online inspection and supervision for questionable shipments;

8.2. Study, amend and supplement the Regulation on on-call duty in the Customs sector issued together with the Decision No. 2189/QD-TCHQ to suit the actual situation and requirements and tasks assigned in the Plan No. 4172 /KH-TCHQ dated August 25, 2021;

8.3. Upgrading the on-duty management system to ensure conformance to management requirements; Organize a training conference on on-call duties in the Customs sector after amending and supplementing the Regulations.

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Carry out the common tasks specified in Section I herein that are assigned according to its functions and duties, specifically as follows:

9.1. Continue to implement the National Single Window Mechanism and the ASEAN Single Window Mechanism: Well perform the coordinating role in the implementation of the National Single Window Mechanism and the ASEAN Single Window Mechanism; urge ministries and regulatory authorities to implement tasks according to Decision No. 1254/QD-TTg and Decision No. 1258/QD-TTg dated August 17, 2020 of the Prime Minister, amending and supplementing Decision No. 1254/QD- TTg dated September 26, 2018 on the Action Plan to promote the National Single Window Mechanism, the ASEAN Single Window Mechanism, and reform the specialized inspection work for exported and imported goods and facilitate trade in the 2018-2020 period;

9.2. Continue to play the leading role and cooperate with ministries and regulatory authorities in accelerating the progress of developing and implementing: (i) the Master plan on building and developing IT system to serve the purposes of implementation of the National Single Window Mechanism, ASEAN Single Window Mechanism in the direction of centralized processing; (ii) the Government’s Decree on information connection and sharing between governmental agencies and stakeholders through the National Single – Window System in the field of import, export and transit of goods;

9.3. Promote online public service delivery: Carry out the provision of information services for administrative procedures newly issued, amended and supplemented; integrating online public services into the National Public Service Portal. Seek the Government Office’s approval of technical solution to build connection between the National Single Window with the National Public Service Portal;

9.4. Apply scientific advances in the 4.0 industrial revolution to redesign the overall IT system in the Customs sector, build IT solutions to assist in conforming to state management requirements for imported and exported goods, means of transport on exit, entry and in transit in the direction of centralized management and administration at the Customs Office; complete bid dossiers to build an IT system for Smart Customs and Digital Customs; research and propose the contents of the National Customs Database.

9.5. Provide data on import-export turnover on the day immediately following the last day of the previous month to the Import-Export Tax Department, the General Office to integrate them into the report to be submitted to the General Department's leadership.

10. Department of Legal Affairs:

Carry out the common tasks specified in Section I herein that are assigned according to its functions and duties, specifically as follows:

10.1. Develop a plan to implement the task of reviewing and systematizing legal documents on customs in 2022 and guiding units under their control to fully grasp the provisions of the Law on Promulgation of Legal Documents and the system providing guidance on implementation of the Laws to proactively draft and submit legal documents in accordance with regulations. Focus on improving the capacity of staff members engaged in drafting, promulgating, reviewing and systematizing legal documents by enhancing training in specialized knowledge and skills in formulating legal documents;

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10.3. Innovate the new method of disseminating and disseminating law, contributing to helping people and businesses have access to new legal policies, official, correct, objective and multidimensional information on the Customs sector, and enhance compliance with law.

11. Department of Finance and Administration:

Carry out the common tasks specified in Section I herein that are assigned according to its functions and duties, specifically as follows:

11.1. Review, develop and complete standards of specialized machinery and equipment in the Customs sector; provide guidance on the implementation of the Law on Management and Use of Public Assets and promptly provide instructions on and remove issues arising in the implementation of regimes and policies at the request of budgetary units;

11.2. Stick to the plan to allocate budget, encourage their units to improve the rate and quality of disbursement according to the direction; cooperate in formulating and adjusting the 2022 budget and setting the 2023 budget; develop a three-year budget plan for the 2023-2025 period;

11.3. Strengthen the inspection of the use of customs inspection and supervision equipment and other public assets of their units; consider sanctioning units and individuals that fail to implement, late implement or improperly implement this according to regulations, and show a sign of lax customs management.

12. Customs Departments in cities and provinces:

Their units must consistently carry out the common tasks specified in Section I herein that are assigned according to its functions and duties, specifically as follows:

12.1. Research, propose and implement solutions to increase revenue and combat loss of state budget revenue in accordance with the characteristics and situation at these units; proactively assess the impact of international integration commitments on state budget revenue at their units; need to firmly grasp the revenue sources, closely monitor the import and export activities of enterprises operating in the area under their management in order to promptly submit reports to serve the management of the state budget; allocate budgets and set budget targets to strive for state budget revenue in 2022 that each of their directly-controlled units is expected to achieve.

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12.2. Regarding management of tax debts and arrears: Review, classify and handle debt classes according to the guidance in 3.6 of Section I above as follows:

a. For bad debts: complete the dossiers on beneficiaries of debt freezing or cancellation policies as prescribed in the Resolution No. 94/2020/QH14 dated November 26, 2020 and Law on Tax Administration 38/2020/QH14 to implement the freezing, write off debts to reduce the amount of tax debts. In case of ineligibility, continue to take coercive measures to urge the collection of tax debt according to regulations;

b. For recoverable debts, outstanding debts incurred from administrative violations: Strictly implement measures to urge debt recovery and management; for debts for which there is a decision on settlement of complaints or court rulings, steps shall be taken to manage the debt according to the decision on settlement of complaints or judgment of the Court; for tax decisions arising in 2022, urgently urge debt recovery, ensuring that the debt amount by December 31, 2022 must be lower than those recorded on December 31, 2021.

(Submit monthly reports on assessment of state budget revenue in 2022 (section 12.1); situation of tax debt recovery and management according to the form and time specified in Official Letter No. 4616/TCHQ-TXNK July 9, 2020).

12.3. Regarding management of customs valuation: Perform the tasks as guided in 3.2 of Section I of this Directive as follows:

a. Organize inspection, identify suspicious signs, conduct consultations (in customs clearance) or post-clearance audits for doubtful cases of declared value compared with the customs value database;

b. Reject the declared value, determine the value in accordance with the database on the value and information collected at the time of valuation. It is strictly forbidden to determine the customs value lower than the database or information collected at the time of valuation;

c. Regularly review and appoint executives and staff members who have a lot of experience and practical skills in carrying out consulting work in key areas at risk of trade fraud with high import volume of goods to improve the efficiency of customs inspection and valuation; Continue to develop and update the manuals on customs inspection and valuation, and update the data system on customs value;

d. Promptly report on and make recommendations about changes in the reference prices that are no longer appropriate and propose the addition of newly items to the List of Risk Management on Customs Value; input timely and full updated information on customs value inspection results into the GTT02 price database system;

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12.4. Regarding classification and application of taxes: Perform the tasks as guided in 3.3 of Section I of this Directive as follows:

a. Review and check product codes, names, and tax rates at customs clearance or post-customs clearance stage to promptly detect and handle cases of deliberate fraud, incorrect declaration of codes, or incorrect declaration of names of goods, unclear or incomplete declaration of goods in order to enjoy lower tax rates or enjoy special preferential tax rates, focusing on checking items on the list of exported and imported goods posing risks related to tax classification and application;

b. Carry out risk information assessment in declaring the wrong description of goods, declaring the wrong purpose of use, declaring the wrong codes of goods, declaring the wrong quantity, weight, and type of goods with the aim of applying the low tax rates, special preferential tax rates for shipments in the green channel that have been cleared or subject to post-clearance inspection within 60 days from the date of customs clearance to prevent the abuse of goods classified in the green channel to declare tax codes and tax rates in contravention of regulations, collect tax in full and handle violations;

c. Punctually report and propose amendments and supplements to the list of goods having risks in terms of classification and application of tax rates that are no longer appropriate; provide full and adequate updated information on goods classification inspection results and apply tax rates into the database system on goods classification;

d. Carry out the regular or irregular inspection for evaluation of risks that may arise from tax classification and application in the entire workplace, and promptly detect errors or defects to take corrective actions or discipline customs officers, leaderships or divisions concerned that commit violations against regulations in force.

12.5. Regarding tax exemption, reduction, refund and non-collection: Perform the tasks as guided in 3.5 of Section I of this Directive as follows:

a. Review and examine cases of tax exemption, reduction, tax refund, non-collection and non-payment according to the provisions of the Law on Import and Export Tax No. 107/2016/QH13, Decree No. 134/2016/ND -CP dated September 1, 2016, Decree 18/2021/ND-CP dated March 11, 2021; cases of tax exemption, tax reduction and tax refund under Resolution 105/NQ-CP dated September 9, 2021 on supporting enterprises, cooperatives and business households in the context of the Covid-19 epidemic; Resolution 106/NQ-CP dated September 11, 2021 on tax policies for imported goods to finance the fight against the Covid-19 pandemic; Resolution 43/2022/QH-NQ dated January 11, 2022 of the National Assembly on fiscal and monetary policies to support the program of socio-economic recovery and development; Decision 155/QD-BTC dated February 7, 2020 of the Ministry of Finance promulgating a list of goods exempt from import tax for the prevention and control of acute respiratory infections caused by new strains of corona virus; ...with particular attention paid to tax exemption cases such as: tax exemption for goods created through the process of toll manufacturing; production for export; goods exported and imported on the spot, duty-free duty under international treaties; imported goods used for creating fixed assets of investment incentive projects. Review and examine cases where the 0% tax rate has been applied according to Articles 7a and 7b of Decree 57/2020/ND-CP amending and supplementing Decree 125/2017/ND-CP;

b. For cases of tax exemption under the tax-exempt list, the Sub-departments of Customs must compare the import dossiers and actually imported goods with the tax-exempt list that the customs authority has received in order to grant the tax exemption properly. After the goods are cleared, the use of tax-free goods must be inspected according to regulations;

c. Recover tax exemption, tax reduction, tax refund, or non-collection of tax amounts granted to the wrong subjects, within the wrong scope, according to unacceptable dossiers and procedures, and charge concerned officials and employees who did not comply with regulations when reviewing and examining the cases of tax exemption, reduction, tax refund, and non-collection of tax at a and b above.

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a. Properly follow all stages of customs procedures from receipt, inspection of documents, physical inspection of goods; check data on production facilities, goods storage locations, production capacity of enterprises performing toll manufacturing, production for export, export processing activities, bonded warehouses, off-airport freight terminals to apply tax exemption, non-payment policies in accordance with the provisions of tax law; strictly inspect, control and supervise exported and imported goods of importers or exporters posing high risk of commercial fraud or tax evasion in order to apply appropriate inspection, supervision and control measures; enter updated information into the customs electronic data processing system according to a, 2.3 of Section II of this Directive;

b. Collect information on production facilities, goods storage locations, production capacity of enterprises performing toll manufacturing, production for export, export processing activities, bonded warehouses and off-airport freight terminals in their respective management areas to assess risks, identify businesses and products that are key subjects towards which appropriate inspection and inspection plans must be formulated;

c. Promote cooperation in goods supervision between customs authorities of departure and customs authorities of arrival for goods transported under customs supervision, preventing the situation of stealing and fraudulently exchanging goods during transportation;

d. Focus on analyzing suspects who regularly receive goods sent via express delivery service, but make under-declaration of customs value to take measures to manage and prevent the deconsolidation of bills of lading to enjoy tax incentives or product-specific preferential policies;

e. Strengthen the management and supervision of the transportation of goods subject to customs supervision; prioritize the use of electronic positioning seals to monitor key shipments and high-risk shipments;

g. Periodically conduct the internal assessment of performance of personnel assigned to supervise goods; instruct and request port, warehouse, yard and station operators to fully, accurately and promptly update information on goods entering and leaving the customs supervision area in accordance with law on customs; periodically review and compare information updated by port, warehouse, yard and station operators on the automatic customs supervision system in order to control and grasp actual information about the goods entering or exiting customs security areas in a full and accurate manner.

12.7. Carry out the practice of anti-smuggling, commercial fraud, post-customs clearance inspection, specialized inspection, and internal inspection according to the guidance in 3.8 and 3.9 of section I in this Directive.

12.8. Complete tax accounting systems at all levels (e.g. Departments, Sub-Departments).

12.9. Participate in addressing professional problems to build a Digital and Smart Customs System according to the Project approved by the Ministry of Finance.

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III. IMPLEMENTATION

1. This Directive must be well communicated to all staff. Its directly or indirectly controlled units of the General Department shall be responsible for successfully scheduling, grasping and implementing all of the tasks specified herein;

2. Any officeholder and staff member with good work ethic and attitude that has delivered their outstanding performance or gained noticeable achievements while performing the tasks specified in this Directive can be nominated for timely awards prescribed in regulations in force. On a regular basis, it is necessary to conduct performance assessment aimed at finding and imposing strict sanctions on any officeholder or staff member who has made perfunctory efforts or shown a lack of responsibility while performing the tasks specified in this Directive or committed any violation while on duty.

3. Departments of Customs in provinces and cities must actively develop plans, carry out the tasks specified in section I and II herein in a consistent, comprehensive and effective manner, and submit regular reports by the 12^th day each month to the General Department of Customs (via Department of Import and Export Duties that acts as a conduit).

4. Affiliates of the General Department shall, based on its assigned functions and duties, have access to report forms available on the Edoc system to prepare assessment reports on their performance in reference to implementation of the Directive under their delegated authority for submission to the Department of Import and Export Duties by the 20^th day each month.

5. Every month, Department of Import and Export Duties shall, based on assessment reports of Departments of Customs in provinces and cities and affiliates of the General Department, prepare a final report on budget collection and spending for submission to the leadership of the General Department.

General Department of Customs is requesting its affiliates to concentrate on the tasks specified herein./.

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