Post Clearance Audit Customs Branch under Quang Ninh Customs Department has conducted 16 audits and collected more than VND1.8 billion, reaching growth of 77% year-on-year.

Quang Ninh Customs focuses on performing post clearance
audit and developing action plans.

Of those, 14 audits have been performed at enterprises and two audits at customs’ headquarters. The rate of violations detected via audits accounts for 42.86%

Amid the outbreak of the pandemic, Quang Ninh Customs Department has focused on performing post clearance audit and developing plans on HS codes, customs value, goods origin and trade policies.

The post clearance audit is focused on information collection and development of detailed plans, avoiding frequent and ineffective inspections.

The department has also controlled high-risk subjects and minimized inspections to facilitate businesses while ensuring customs management.

It has focused on analyzing the status of target firms and areas, high-risk shipments, suspected declarations related to MFN tax rate, FTA tax rate, suspected C/O, cases ineligible for tax exemption, tax refund, or violations of product policies.

The post clearance audit is performed to ensure pandemic prevention and shorten customs clearance time, facilitate enterprises to overcome difficulties, stabilize production and business while ensuring customs management and preventing violations.

However, the post-clearance audit still has limitations. The progress of audits has been delayed due to the Covid-19 pandemic. Many enterprises have applied for postponement or exemption from inspections due to difficulties in production and business activities.