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Post-customs clearance inspection means inspection carried out by customs authorities of customs documents, accounting books and documents and goods-related documents and data; and a physical inspection of goods where necessary and requirements which are required to meet after such goods are granted clearance.(According to Clause 1, Article 77 of xem bóng đá trực tiếp vtv2xem bóng đá trực)
- Post-customs clearance inspection aims to assess xem bóng đá trực tiếp vtv2 accuracy and truthfulness of documents and dossiers that are declared, submitted and produced by customs declarants to customs authorities; and observance by customs declarants of xem bóng đá trực tiếp vtv2 law on customs and other laws related to xem bóng đá trực tiếp vtv2 management of imported and exported goods.
xem bóng đá trực tiếp vtv2 location for post-customs clearance inspection is specified in Clause 2, Article 77 of xem bóng đá trực tiếp vtv2xem bóng đá trực, specifically:
- Post-customs clearance inspection shall be caưied out at customs authorities or premises of customs declarants.
- Premises of customs declarants include their head offices, branches, stores and goods production and preservation establishments.
- xem bóng đá trực tiếp vtv2 time limit for post-customs clearance inspection is 5 years from xem bóng đá trực tiếp vtv2 day on which of customs declaration registration.
Thus, xem bóng đá trực tiếp vtv2 post-customs clearance inspection location is carried out at xem bóng đá trực tiếp vtv2 headquarters of xem bóng đá trực tiếp vtv2 customs authority and xem bóng đá trực tiếp vtv2 headquarters of xem bóng đá trực tiếp vtv2 customs declarant.
According to xem bóng đá trực tiếp vtv2 provisions of Clause 1, Clause 2 and Clause 4, Article 79 of xem bóng đá trực tiếp vtv2xem bóng đá trực, xem bóng đá trực tiếp vtv2 order and procedures for post-customs clearance inspection at xem bóng đá trực tiếp vtv2 customs office are as follows:
Step 1.Issue an inspection decision
- Directors of Customs Departments or heads of Customs Sub-Departments shall issue decisions on post-customs clearance inspection, request customs declarants to provide commercial invoices, bills of lading, goods purchase and sale contracts, certificates of origin of goods, payment documents, dossiers and technical documents of goods related to dossiers under inspection and explain relevant contents.
- xem bóng đá trực tiếp vtv2 inspection duration is determined in xem bóng đá trực tiếp vtv2 inspection decision provided that it is not more than 5 working days.
Step 2.Request xem bóng đá trực tiếp vtv2 customs declarant to provide documents and conduct inspection
- A decision on post-customs clearance inspection must be sent to xem bóng đá trực tiếp vtv2 customs declarant within 3 working days from xem bóng đá trực tiếp vtv2 day on which of it is signed and at least 5 working days before xem bóng đá trực tiếp vtv2 inspection is conducted.
- xem bóng đá trực tiếp vtv2 customs declarant shall explain and provide documents and documentary evidence related to xem bóng đá trực tiếp vtv2 dossier under inspection at xem bóng đá trực tiếp vtv2 request of xem bóng đá trực tiếp vtv2 customs authority.
- In xem bóng đá trực tiếp vtv2 course of inspection, xem bóng đá trực tiếp vtv2 customs declarant may explain and additionally provide customs document-related information and documents.
Step 3.Notify xem bóng đá trực tiếp vtv2 results
Within 5 working days after an inspection is completed, xem bóng đá trực tiếp vtv2 inspection decision issuer shall sign and send xem bóng đá trực tiếp vtv2 notice of inspection results to xem bóng đá trực tiếp vtv2 customs declarant.
According to Clause 3, Article 79 of xem bóng đá trực tiếp vtv2xem bóng đá trực, xem bóng đá trực tiếp vtv2 handling of inspection results is regulated as follows:
- If provided information and documentary evidence and explained statements prove that customs declaration contents are correct, xem bóng đá trực tiếp vtv2 customs document is accepted;
- If nothing proves that customs declaration contents are correct or xem bóng đá trực tiếp vtv2 customs declarant fails to provide documents and documents and give explanations according to inspection requirements, xem bóng đá trực tiếp vtv2 customs authority shall decide on handling in accordance with xem bóng đá trực tiếp vtv2 laws on taxes and on handling of administrative violations.
Thus, depending on xem bóng đá trực tiếp vtv2 inspection results and xem bóng đá trực tiếp vtv2 level of cooperation of xem bóng đá trực tiếp vtv2 customs declarant, xem bóng đá trực tiếp vtv2 customs authority will take appropriate handling measures.
According to xem bóng đá trực tiếp vtv2 provisions of Clause 3, Article 80 of xem bóng đá trực tiếp vtv2xem bóng đá trực, order and formalities for post-customs clearance inspection:
Step 1:Announce xem bóng đá trực tiếp vtv2 post-customs clearance, inspection decision before xem bóng đá trực tiếp vtv2 inspection is conducted;
Step 2:Compare declared statements with accounting books and documents, financial statements, related documents and actual requirements of imported and exported goods within xem bóng đá trực tiếp vtv2 scope and content of xem bóng đá trực tiếp vtv2 post-customs clearance inspection decision;
Step 3:Make a written record of post-customs clearance inspection within 5 working days after xem bóng đá trực tiếp vtv2 inspection is concluded;
Step 4:Within 15 working days after xem bóng đá trực tiếp vtv2 inspection is concluded, xem bóng đá trực tiếp vtv2 inspection decision issuer shall sign xem bóng đá trực tiếp vtv2 inspection conclusion and send it to xem bóng đá trực tiếp vtv2 customs declarant.
Note:In case xem bóng đá trực tiếp vtv2 inspection conclusion requires expert opinions of a competent agency, xem bóng đá trực tiếp vtv2 time limit for signing xem bóng đá trực tiếp vtv2 inspection conclusions is determined from xem bóng đá trực tiếp vtv2 day on which xem bóng đá trực tiếp vtv2 competent agency gives its opinions. Competent professional agencies shall give their opinions within 30 days from xem bóng đá trực tiếp vtv2 date of receiving requests of customs authorities;
Step 5:Handling according to xem bóng đá trực tiếp vtv2 competence of customs officials or transferring xem bóng đá trực tiếp vtv2 case to a competent authority for handling according to inspection results.
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