Criteria for classification of risk levels of customs declarants from March 15, 2024 in Vietnam

Criteria for classification of risk levels of customs declarants from March 15, 2024 in Vietnam 

Risk level 2 to risk level 6 of customs declarants shall be classified according to Article 15 of Decree No. 08/2015/ND-CP and the following regulations: 

- Compliance degrees of customs declarants and enterprises operating ports, warehouses and yards shall comply with regulations in Article 10 of Circular No. 06/2024/TT-BTC.

- Year of establishment; head office; factory scale; number of employees; type of enterprise; information about owner of enterprise; capital; participation in the stock market; Certificate of compliance with International Standard ISO 9001.

- Period and frequency of activity, route; goods, type of import and export; export and import turnovers, total tax paid; sales, profits; results of inspection, examination, post clearance examination, inspection and investigation of customs authorities, tax authorities and other relevant agencies; results of inspection of customs authorities for information related to conditions for establishment, recognition of enterprises operating ports, warehouses and yards; customs authorities’ results of inspecting enterprises operating ports, warehouses and yards for the compliance with regulations on customs supervision of import, export and transit goods.

- Frequency, nature, severity of the violations and compliance with customs laws, laws on tax administration and tax laws; compliance with laws on post, transport, commercial, quality measurement standards and other laws relating to import, export, entry, exit and transit activities.

- Previous violations relating to goods owners, consignors and consignees.

- Purposes and requests for customs management from time to time.

- Signs of risks and signs of violations against regulations and laws on customs, tax administration and tax.

- Cooperation with customs authorities in providing information of enterprises.

See more details in Circular No. 06/2024/TT-BTC of Vietnam, effective as of March 15, 2024. Clauses 4, 5, and 6 Article 1 of Circular No. 06/2024/TT-BTC come into force as of July 15, 2025. 

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE