Guidance on the Application of Risk Management in Customs Supervision

15:03, 11/07/2024

This is the content mentioned in Circular 38/2015/TT-BTC regulating customs procedures; customs inspection and supervision; export tax, import tax, and tax administration for exported and imported goods.

The selection of customs supervision methods for exported, imported, and transited goods is based on the following criteria:

- Policies on goods management, tax policies for exported, imported, and transited goods;- Field, type, duration of operation, route, area, means of transport, and storage for exported, imported, and transited goods;- Characteristics, nature, origin, frequency, and extent of violations related to exported, imported, and transited goods;- Other regulations related to the management of exported, imported, and transited goods.

The selection of key subjects for customs supervision is based on the above criteria and the compliance level of the consignee, carrier, and other related parties.

See more at Circular 38/2015/TT-BTC effective from April 1, 2015.

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