Circular No. 06/2024/TT-BTC amends and supplements to several articles of Circular No. 81/2019/TT-BTC on risk management in customs operation.
On January 01, 2024, the Minister of Finance promulgated the Circular No. 06/2024/TT-BTC on amendments and supplements to several articles of Circular No. 81/2019/TT-BTC on risk management in customs operation, including serveral new highlight points as follow:
Regarding criteria for classifying the level of risk of customs declarant
Risk level 2 to risk level 6 of customs declarants shall be classified based on Article 15 of Decree No. 08/2015/ND-CP and the following regulation:
1. Compliance level of customs declarant, enterprises providing warehouses, storage and ports specified in Article 10 of this Circular.
2. Year of establishment; head office; scale of plant; number of personnel type of enterprise; information about owner of enterprise; capital; participation in the stock market; relevant certificate with International Standards No. ISO 9001.
3. Period and frequency of activity, route; goods, type of import and export; export and import turnovers, total submitted tax; sales, profits; results of inspection, examination, post clearance examination, inspection and investigation of customs authorities, tax authorities and other relevant agencies; supervision results of customs authorities on information related to conditions for establishment and recognition of enterprises providing warehouses, storage and ports; supervision results of customs authorities on enterprises providing warehouses, storage and ports in the implementation of regulations on customs supervision for export, import and transit goods.
4. Frequency, nature, severity of the violations and compliance with customs laws; compliance with tax regulations and law; compliance with regulations and law on post, transport, commercial, quality measurement standards and other regulations and law relating to import, export, entry, exit and transit activities.
5. Previous violations relating to goods owners, consignors and consignees.
6. Purposes and request for customs management from time to time.
7. Signs of risks and signs of violations against regulations and law on customs, regulations and law on tax administration and tax.
8. Cooperation with customs authorities in providing the infomation of enterprises”
Regarding classification decision on examination of refund claims and claims for duty cancellation with respect to import and export goods
Based on regulations and law on tax administration and tax and risk levels of import and export operations, customs authorities shall classify refund claims and claims for duty cancellation, adopt following measures and announce through the customs electronic data processing system as follow:
1. High risks: Inspection precedes tax refund.
2. Moderate risks: Tax refund precedes inspection and inspection shall be conducted within 05 years from the issuance of the tax refund decision
3. Low risks: Tax refund precedes inspection and inspection shall be conducted within 05 years from the issuance of the tax refund decision
Regarding decision on methods of monitoring disposal of waste, rejects in the management of processed good, manufacturing of exports, goods of EPE
Based on the level of risk in the process of monitoring disposal of waste, rejects, the information in the customs declarant's document sent about the solution for destruction of raw materials/supplies, waste, and rejects and professional information at the time of making the decision, customs authorities shall decide on the monitoring and announce through the customs electronic data processing system as follow:
1. High risks: Conduct direct supervision.
2. Moderate and low risks: Conduct supervision by technical equipment and devices.
This Circular takes the effectiveness from March 15, 2024.
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