Hoàn thiện quản lý nhà nước đối với kiểm tra sau thông quan hàng hóa nhập khẩu trong thời kỳ hội nhập quốc tế của việt nam tt tiếng anh

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INTRODUCTION
1. Rationale of the thesis
Vietnam is in the process of international economic integration, the management of
import goods trading on the domestic market plays a very important role, especially
from the first stage when goods are cleared. mandarin Participating in international
organizations, forums and conferences, Vietnam is committed to creating favorable
conditions for import-export enterprises through four principles: simplification,
harmonization, transparency and spending. standardized. Trade facilitation opens many
priorities for enterprises to strictly abide by customs law, while tightening inspection and
supervision for enterprises showing signs of smuggling and commercial fraud.
The effectiveness of state management for post clearance audit of Vietnam's
imports in recent years not only contributes to the development of import activities, but
also helps the import market of Vietnamese goods have the potential. more competitive
and equal. However, in fact, over the years, the volume and quality of imported goods
has been constantly increasing, regulations and standards for imported goods have
become more stringent, so the state management process for post clearance audit (PCA)
of Vietnamese imports has encountered many obstacles and shortcomings.
2. Questions and research objectives of the thesis
2.1. Research question
Question 1: What is the EE of imported goods and the concept of state management
of the EE of imported goods?
Question 2: Objectives, principles, content, criteria of the state management of the
import economy?
Question 3: What factors affect the state management of the import economy?
What international experience can be applied to state management of economic customs
of imported goods of Vietnam Customs?
Question 4: Analyzing and assessing the state management situation on the
domestic economy of imported goods of Vietnam in recent years?
Question 5: What are the views, orientations, and solutions for perfecting state

management of Vietnam's imports of goods in the integration period?
2.2. General research objectives
Building scientific foundations for the completion of state management of the State
Audit of Vietnamese imported goods in the period of international integration to 2025
and orientation to 2030.
3. Subject and scope of the research
3.1. Research subjects
Theoretical and practical issues on state management of the imported economy of
Vietnam in the period of international integration, the views and solutions to improve the
state management of the audit state of imported goods in the period international
integration period of Vietnam.
3.2. Research scope


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Spatial scope: State management for the State Audit of imported goods in Vietnam
and study experiences of Japan, Korea and China.
As for time dimension: The time of selecting research from 2007 - 2018. This is
the period since Vietnam began to take basic and sustainable steps to participate in
organizations, forums and commitments in regional and world economy. Proposing
directions and solutions to complete state management on PCA for imported goods of
Vietnam Customs to 2025 and orientation to 2030.
4. Research method
4.1. Data collection method
- Methods of primary data collection: The thesis uses survey form, collects
information, evaluation opinions of related objects to assess the research areas of the
thesis. The survey forms were focused on 02 subjects directly and indirectly related to
state management for import and export of imported goods, that is: State management
staff on economic and social affairs including: PCA Branch - General Department

Customs, local Customs Departments and 110 enterprises importing goods in Vietnam.
For the number of questionnaires issued by importing enterprises, 220 votes were issued
and the number of votes collected was 198 votes, after cleaning, there were 180 valid
votes left. For state management agencies issuing 100 and collecting 75 valid votes.
- Methods of secondary data collection: The thesis gathers and collects secondary
data through books, newspapers, specialized scientific journals, relevant dissertations,
published data. of the Ministry of Finance, the General Department of Customs, the
Customs Departments of provinces and data of a number of organizations such as VCCI,
WB World Bank.
4.2. Methods of data analysis
Descriptive statistics: After collecting primary data, the thesis synthesizes statistics,
calculates absolute, relative, average numbers, and indexes (used to reflect the level)
Comparative analysis method: On the basis of collecting secondary and primary
data of importing enterprises, state management agencies, the average score criteria are
used to compare the state management effectiveness for PCA. Vietnam imported goods
in the period of 2008 – 2018.
5. The theoretical and practical significance of the thesis research topic
To systematize and clarify theoretical issues on post-contextual landscape checking
in international economic integration for scientific research, teaching at universities, as
well as work post clearance audit of customs at all levels; Clearly analyze the role and
necessity to complete the state management on PCA in the context of accelerating the
modernization of the customs sector and the international economic integration as deep
as now now on; Research experiences on post clearance audit in some countries' customs
and draw comments and lessons learned for Vietnam.
Analyze and evaluate the status of post clearance audit on two angles: Complete
post clearance audit from frauds, policy loopholes and loopholes in Vietnam's
management and improve post clearance audit on the basis of applying modern customs


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management methods, complying with international customs standards. Both angles are
considered and assessed through reality from 2007 to 2018. On that basis, the
dissertation analyzes, evaluates the achieved results and the limitations of limitations as
well as finds the cause of these limitations exist.
The thesis has contributed solutions to complete post clearance audit in Vietnam in
the current period and in the long term in the future according to the following contents:
Establishing legal position, organizational apparatus, model of post clearance audit of
Vietnamese customs, improvement of customs management methods, study of loopholes
for different types of customs import, complete the functions and duties of inspection
agencies After customs clearance of Vietnamese customs, research and application of
modern customs management methods complete the post clearance audit. The solutions
are concise, concise, easy to understand, besides meaning.
Chapter 1
RATIONALE FOR STATE MANAGEMENT FOR
POST CLEARANCE AUDIT AFTER THE IMPORT OF GOODS IN THE
INTERNATIONAL INTEGRATION PERIOD
1.1. Post clearance audit of imported goods during the period of international
integration
1.1.1. Concepts and characteristics of imported goods during the period of
international integration
Under the Commercial Law No. 36/2005/QH11 dated April 16, 2005 of Vietnam,
the import of goods means that the goods are brought into Vietnamese territory from
foreign countries or from special areas located in the territory of Vietnam. is considered
a separate customs area in accordance with the law.
1.1.2. Concepts, objectives, characteristics and classification of post clearance
audit of imported goods during the period of international integration
1.1.2.1. The concept of PCA and PCA of imported goods
PCA for imported goods is the process by which customs officers check the
fairness and reliability of the information that the goods owner has declared to the

customs office through checking the imported documents. Exports, accounting vouchers,
bank documents, ... of import consignments have been cleared. These documents are the
subject (individuals or legal entities) that are directly or indirectly related to the
transaction of the consignment of imported goods.
1.1.2.2. Objectives, scope and objects of import and export goods
- Objectives of import-export economic targets: The objective of economic and
administrative activities for imported goods is to check the observance of the Customs
Law, the Law on Tax Administration and the Import Tax Law.
- The scope of inspection: PCA for imported goods only checks and judges
commercial documents, import vouchers, bank accounting records related to import
consignments.
- About the object of inspection: PCA for imported goods only checks units that are


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directly or indirectly related to import business operating within the national territory.
1.1.2.3. Characteristics of post clearance audit for imported goods
- Post clearance audit for imported goods is an inspection activity that takes place
after the imported goods have been cleared and carried out by customs authorities in
accordance with the order and procedures prescribed by law.
- Results of PCA of imported goods related to the law provisions on record keeping
obligations and related sanctions.
1.1.2.4. Classification of PCA for imported goods
Check after completing customs clearance procedures; Check at the customs office
(office / desk audit or verification); PCA on a large scale, at the customs declarant's
office (field / on-site audit).
1.1.3. Content and process of PCA of imported goods
1.1.3.1. Contents of PCA for imported goods
- Checking and comparing records of declaration with accounting books, financial

reports, vouchers, foreign trade contracts of enterprises still kept at enterprises (including
electronic data).
- Check the accuracy of tax bases, accuracy of declaration of payable tax amounts,
exemption, non-collection and refund.
1.1.3.2. Process of PCA of imported goods
Currently there is not a certain sequence of patterns applied to all economic and
social issues, but in general, the order of conducting economic and economic
requirements for imported goods must be done through 3 basic general steps: Step 1:
Standard Checked; Step 2: Execute the test and step 3: Finish the inspection and process
the results after checking.
1.1.4. The role of PCA of imported goods during international integration
Improve customs management capacity; Ensuring law observance; Fighting trade
fraud is more effective; Increase tax collection, reduce costs and risks.
1.2. State management for PCA of imported goods during the period of
international integration
1.2.1. The concept of state management for PCA of imported goods during the period
of international integration
Thus, it can be understood: State management of post clearance audit of imported
goods is an organized effect of competent state agencies for PCA of imported goods. ,
based on the implementation of strategies, plannings, plans and policies promulgated by
state agencies at all levels (according to their competence) within the framework of law;
ensuring compliance with laws and regulations on customs operations during the period
of international integration.
1.2.2. Objectives and principles of state management for PCA of imported goods
1.2.2.1. Objectives of state management for PCA of imported goods


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Precise control of export and import goods in accordance with Customs law;

Increase tax collection, reduce costs and risks; Minimize violations of the law on
Customs law.
1.2.2.2. Principles of state management for PCA of imported goods
Verify the accuracy and truthfulness of customs declaration within a specified
period of time; Recommend the test subjects to supplement and adjust the inaccuracies
in the customs declaration process;
1.2.3. State management method for PCA of imported goods
1.2.3.1. Auditing profession
Compliance Method (Compliance Method); Basic method (Substantive Method).
1.2.3.2. Investigation service
Measures to collect and process customs professional information (customs
intelligence); Investigating and researching to grasp the situation is also a common
method of Customs; The investigating professional measures such as investigation, use
of reconnaissance.
1.2.4. Contents of state management for PCA of imported goods
1.2.4.1. Planning on PCA of imported goods
Planning is a tool for the State to convey the content of economic policies and
guidelines and to direct the actors in the operating economy to achieve common goals.
Planning the import and export of imported goods including long-term, medium-term or
short-term plans.
1.2.4.2. Establishment of a system to enforce economic audit of imported goods
If the organization is unified, synchronous, clearly defining the functions, tasks
and powers of each level, the operation will be smooth and effective as expected,
meeting the management requirements. In contrast, if the organizational structure is
asynchronous and does not agree on the functions, tasks and powers of each level, the
activities overlap, cause congestion and bring low efficiency, do not meet management
requirements. reasoned out.
The quality of human resources for economic operation of imported goods is
decisive to the efficiency of the economic audit. The development of standards of civil
servant civil servants, including standards of political quality, professional ethics,

professional skills, testing skills for each subject and target group (leaders and
experts, ...) in the whole system of economic architecture has a very important role.
1.2.4.3. Organize the implementation of the plan on economic evaluation of imported


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goods
This is the most important content in managing PCA. Organization of
implementation is a key stage in the management process. Whether or not the
management's goals are achieved, depending heavily on this stage, organizes
implementation to turn the plan into action and real results. The implementation process
is a complex process, which is crucial to the success or failure of the management
process.
1.2.4.4. Inspection and supervision of PCA of imported goods
Activities of checking and supervising the process of import and export of
imported goods in order to overcome weaknesses, promote strengths and improve
efficiency in import and export management of imported goods. Forms of inspection and
supervision include checking through the information system of the HQ agency and
checking the local reality.
1.2.5. Criteria for evaluation of state management for PCA of imported goods
1.2.5.1. Validity: The effectiveness of state management on PCA of imported goods
reflects the impact and effect of that policy in practice, altering or maintaining reality
according to desire of the state.
1.2.5.2. Synchronization and consistency: The uniformity of the legal system represents
its unity. When considering the level of completion of state management for imported
goods, it is important to consider whether there are overlapping, overlapping or
contradictory parts of the system.
1.2.5.3. Relevance and feasibility: The appropriateness of the legal system is reflected in
the correlation between the level of the legal system and the level of socio-economic

development. The legal system must reflect the level of socio-economic development, it
cannot be higher or lower than that level of development.
1.2.5.4. Publicity and transparency: This criterion not only requires the content of the
law but also ensures the form of state management for PCA of imported goods.
1.3. Factors affecting state management for PCA of imported goods
1.3.1. Legal system and customs policy mechanism
Tax law system; The legal system is related to PCA; Customs law enforcement
mechanism and other relevant laws.
1.3.2. Socio-economic factors
Economic factors are understood as the overall conditions and circumstances of
socio-economic, economic policy system, social policy and implementation, applying


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them in the field of society.
1.3.3. International economic integration and implementation of international
commitments on customs
International economic integration is becoming an indispensable trend for the
economic development process of each country. For Vietnam, this integration process
has some characteristics compared to other countries in the world, which is in the
context of the economy changing from central planning to a socialist-oriented market
economy. means. This particular feature indicates the level of reform of the legal system
to regulate Customs activities in general and the economic and social activities in
particular.
1.3.4. Awareness of the parties involved in PCA activities
Awareness of civil servants in the Customs sector: Customs officers are the
subject of PCA activities.
1.4. Experience of some countries in state management for PCA of imported goods
and lessons for Vietnam

1.4.1. Experience of some countries in state management for PCA of imported goods
1.4.1.1. Experience of Japan
- The model of economic and social organization is arranged in a vertical model,
with central and regional levels. Besides, the apparatus is divided into 3 professional
departments to support each other. Such PCA management model helps Japan Customs
to manage the QEQ both vertically and horizontally.
- High-quality staff working in the national economy to help the economic and
administrative management work more effectively.
1.4.1.2. Chinese experience
Like Japan, China also applies vertical PCA management model and has
horizontal economic support; China also plans PCA (selecting PCA companies) based on
risk management.
1.4.1.3. Experience of Korea
Upgrade the system to filter out infringing shipments; Develop standard and
effective methods in inspection work; Develop an effective and modern inspection
process.
1.4.2. Some lessons learned for Vietnam
Firstly, by studying the PCA management model of Japan and China, we can see


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that the planning of economic planning (selection of PCA objects) is basically based on
modern IT foundation combined with the system. full and detailed risk management
criteria.
Secondly, most countries with effective economic and social activities are based
on the organizational model of PCA apparatus according to the vertical model from the
central level to the local Customs.
CHAPTER 2
CURRENT SITUATION OF STATE MANAGEMENT FOR POST CLEARANCE

AUDIT OF IMPORT GOODS IN VIETNAM'S INTERNATIONAL
INTEGRATION CONDITIONS
2.1. Overview of the situation of post clearance audit for goods import activities in
the context of Vietnam's international integration
2.1.1. Overview of the status of goods import activities
The structure of commodity groups needs to import accounted for 81-83% of the
national import structure, while the period before 2006, the structure of commodity
groups to import only accounts for 75-80%. The key structure of imported goods is
materials and materials for production due to the development of domestic production
but mainly dependent on imported goods.
The total import-export turnover of FDI enterprises in 2017 increased by 52
billion USD in absolute numbers (an average of 26 billion USD in 2011-2016).
Domestic businesses also achieved good growth. After years of low growth and even
years of decline, this year import and export reached 146 billion USD, up 17%,
equivalent to an increase of 21 billion USD (while the average of 2011-2016 only
increased 3.8 billion USD).
From 2014-2018: trade deficit has decreased sharply, only about 2 billion USD
/year. Remarkably, in 2015, trade balance of trade deficit again after 3 years of trade
surplus, with trade deficit of nearly 3.8 billion USD.
2.1.2. Viet Nam's international integration commitments relate to PCA of imports of
goods in the context of Vietnam's international integration.
2.1.2.1. Multilateral Agreements
a. ASEAN Trade in Goods Agreement (ATIGA): The ATIGA Agreement was
signed in February 2009 and came into effect on May 17, 2010, formerly the Common
Effective Preferential Tariff Agreement (CEPT / AFTA) signed in 1992. This is a
comprehensive agreement. ASEAN's first to regulate all intra-regional trade and built
b. ASEAN - China Trade in Goods Agreement (ACFTA): ASEAN and China


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signed the Framework Agreement on Comprehensive Economic Cooperation in
November 2002. Based on the Framework Agreement, the two sides continue to
negotiate and sign the Agreement on Trade in Goods (effective from July 2005),
Agreement on Trade in Services (effective from July / 2007), Investment Agreement
(effective from February 2010) to establish the ASEAN-China Free Trade Area.
c. ASEAN - Japan Comprehensive Economic Partnership Agreement (ACEP):
ASEAN and Japan signed the Comprehensive Economic Partnership Agreement (ACEP)
in April 2008 and the Agreement entered into force on December 1, 2008. ACEP
includes a commitment to trade in goods, services, investment and economic
cooperation.
2.1.2.2. Bilateral trade agreements
Vietnam - Japan Economic Partnership Agreement (VEPA) was signed on
December 25, 2008 and takes effect from October 1, 2009. This is the first bilateral FTA
of Vietnam, in which both Vietnam and Japan offer more privileges to each other than
the ASEAN - Japan Comprehensive Economic Partnership Agreement (ACEP).
Comprehensive Partnership and Transpacific Progress Agreement (CPTPP):
CPTPP countries are committed to completely eliminating 97% to 100% of import tariff
lines for goods originating from Vietnam, depending on the commitment of each
country. Almost all of Vietnam's exports to other CPTPP countries will be completely
eliminated from import duties as soon as the Agreement comes into effect or according
to the roadmap.
2.2. Analysis of the state management situation for PCA of imported goods of
Vietnam
2.2.1. Status of objectives, principles of state management for PCA of imported goods
of Vietnam
First, the regulation on the principle of conducting PCA: The application of the
principle of risk management in PCA is stipulated in the following contents: Building
and managing the profile of risks in import-export activities; Analyzing and determining
key points in the management of import and export goods for the implementation of

economic conditions based on characteristics, properties, origin, management policies
and tax policies for import and export goods.
Secondly, regulate PCA cases: According to current regulations, PCA is a regular
activity of customs authorities, implemented in three cases: Checking when there are
signs of violation of customs laws and regulations other provisions of law relating to
export and import management; Checking on the basis of applying risk management in
case there is no sign of violation of law; Check the law compliance of customs
declarants.


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2.2.2. Actual state management methods for PCA of imported goods of Vietnam
In Vietnam, in the customs professional system, the investigation is undertaken by
the customs control force, which is defined as the legal basis in Customs Law No.
54/2014/QH13 dated June 23, 2014, Decree No. 01/2015/ND-CP regulates the
responsibility to coordinate in the prevention and combat of smuggling and illegal crossborder transportation of goods. In order to carry out the task, the customs agency is to
carry out 07 measures and group of professional measures as follows: measures to
mobilize the masses; The investigation investigates the situation; Patrol and control
measures; Group of preventive measures in accord.
2.2.3. Actual state content management for PCA of imported goods of Vietnam
2.2.3.1. Current situation of planning PCA of imported goods of Vietnam
According to Article 77 of the Customs Law 2014, Post clearance audit is the
inspection activity of the Customs agency for customs dossiers, accounting books,
accounting vouchers and other documents and data documents. related to goods; Actual
inspection of goods in necessary cases and conditions after goods have been cleared.
In general, the planning of post clearance audit in Vietnam in recent years has
become more and more complete and more suitable to the requirements of enterprises
and trade agreements signed with organizations. This is reflected in the opinions of
experts as follows:

Box 2.1: Opinion on the state of state planning on PCA for Vietnam's current imported
goodsance with administrative law.
Most experts believe that the State's planning on PCA for imported goods of
Vietnam is very good, in line with the trend of international economic
integration, facilitating Export and import goods of enterprises are quickly
cleared (pre-check), concentrating resources to carry out PCA (post-inspection),
and applying risk management methods. Through PCA, it is possible to assess
the legal compliance of enterprises, thereby serving the pre-check. Enhance the
self-discipline to comply with customs law, the import and export tax law of
enterprises.
Source: NCS synthesized from interviews with experts
The post clearance audit aims to assess the accuracy and truthfulness of the
contents of documents and dossiers that customs declarants have declared, submitted and
produced to customs offices; assess the compliance with customs law and other
provisions of law relating to export and import management of customs declarants.
Table 2.3: Results of surveying some enterprises' comments on the status of
planning and policy making of PCA


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Order Perception level

Testimonials
Mean
(turns)

Standard deviation

Provide

sufficient
information
on
PCA
180
3.00
procedures for imported
goods
Guide
to
solving
problems in the process of
implementing
PCA 180
3.04
procedures for import
goods for enterprises
Prepare
sufficient
quantities and means to 180
3.12
conduct the inspection
The legal basis of the state
on post clearance audit for
180
3.02
imported
goods
is
incomplete

The guiding documents of
post
clearance
audit 180
3.33
agencies are unclear
Source: Analysis results from SPSS software 20.0

1

2

3

4

5

.535

0.611

0.557

0.473

0.527

Evaluate the assessment "Provide full information on PCA procedures for
imported goods" with a score of 3.00, showing that the PCA policy is quite adequate for

importers. For the statement "The legal basis of the state on post clearance audit for
imported goods is incomplete" with the level of 3.02, indicating that the state needs to
improve the legal basis for the implementation of policies. PCA.
2.2.3.2. Situation of organization of post-clearance inspection apparatus for
imported goods of Vietnam
Determining the duties and powers of customs officers and customs declarants are
important because it affects the operation of import-export businesses, so to ensure
transparency and legal Current law on economic and social law has legalized the rights
and obligations of customs declarants and customs officers in the process of economic
autonomy.
Table 2.4: Data on payroll of PCA staff for the period of 2008-2017
Unit of calculation: person
Year

Total staff PCA force

Proportion of


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of
the
Departmen
whole
t of PCA
industry
2008
2009
2010

2011
2012
2013
2014
2015
2016
2017

8.064
9.540
9.775
9.763
10.949
10.610
10.570
10.450
10.277
10.199

65
80
98
108
114
111
117
123
137
150

PCA
Departmen
t
365
374
420
580
593
605
620
625
633
647

Total
430
454
518
688
707
716
737
748
770
797

staff
of
economic and
technical staff

5,18%
5%
5,56%
6,7%
7%
6,74%
6,97%
7,15%
7,49%
7,81%

Source: Department of Organization and Personnel
According to the above data, the staff of PCA Department has continuously
increased in the years from 2007 to 2017. The number of staff working in the National
Economic Administration from the General Department of Customs and localities is now
797 people, accounting for 7 , 81% of the total number of civil servants.
2.2.3.3. Actual situation of implementing PCA of imported goods of Vietnam
The process of reforming and modernizing the Customs industry has progressed
very quickly with the implementation of customs procedures through the electronic
clearance system VNACCS / VCIS, the data processing has focused, the risk
management system is increasingly improved. Import-export economic sector is not
outside this modernization process.
Table 2.6: Summary table of IT system and supporting software PCA
activities
Order
1

2

3

System name,
software
Automatic clearance
system VNACCS /
VCIS
PCA management
software (STQ01)

Management
software (Riskman)

Management
unit
TCHQ

Ability to provide information

Support comprehensive information on
import and export activities of enterprises
at the stage of customs clearance
Department of Support to provide information about
PCA
businesses that have been and are being
done and the results of dealing with the
PCAs has been completed.
Risk
Support information on risk management
Management
for import-export enterprises

Department -


13

4

Data import and
export software

5

Software
calculation
(GTT01)

6

Tax
Accounting
Software (KT559)

7

Intelligence
Information
Software (CI02)

8

Customs violation
management system

Price
tax

General
Department
Department of
Information
Technology and
Statistics
Import-Export
Tax
Department TCHQ
Import-Export
Tax
Department TCHQ
Department of
Investigation
against
Smuggling
TCHQ
Legal services

Support specific information on import
and export data of enterprises such as:
declaration number, quantity, value, goods
code, C / O ...
Support

specific
information
on
determining taxable value of imported and
exported goods.
Support specific information about the
situation of payment of import and export
taxes of enterprises.
Can support information on the situation,
methods and tricks of smuggling and
commercial frauds of enterprises.

Can support information on the situation
of administrative violations in the field of
customs.
Source: Author synthesized.

At present, many software programs of GDVC provide many important and
useful information for the operation of the National Security Task Force, and there are
also many programs that the Sub-Department of Economic and Quality must be
responsible for updating data on the results to serve the risk management of the whole
industry.
2.2.3.4. Status of inspection and supervision of PCA of imported goods of Vietnam
In 2016, Customs carried out a channel to make a decision on customs inspection
for 9.48 million import and export declarations, an increase of 11.66% compared to
2015. Of which, the green flow declaration is 5.67 million. declaration, accounting for
59.8%, up 19.04%; gold flow declaration is 3.30 million declarations, accounting for
34.84%, up 4.53%; Red stream declarations are 508 thousand declarations, accounting
for 5.36%, down 24.43%. In recent years, the application of risk management - is
considered an effective tool for managing modern customs - for operational activities

before, during and after customs clearance has been implemented effectively, thereby
ensuring customs management and not causing difficulties for import and export
activities.
Through a survey on the assessment of "Conditions on location, warehousing,


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time and information infrastructure of enterprises are not convenient for the process of
economic and economic development" with the average score of 3.21 shows that the
economic and social activities of PCA officials have not yet really convenient for
businesses in the process of PCA. For the judgment "The guiding documents of the post
clearance audit agency are unclear" with the level of 3.21, indicating that enterprises
assessing the guiding documents for the state's economic status is quite clear and
transparent. For the judgment "The policy on the process of handling high-tech imported
goods is still limited" with a high score of 3.82, indicating that the process of dealing
with high-tech products is still very difficult.
2.3. Analyze the current situation of the factors affecting state management
of the State Audit of imported goods in the period of international integration
2.3.1. Situation on the legal system and customs policy mechanism
In order to boost the activities of the domestic economy of imported goods, over
the past 14 years. The State has issued many policies to promote post-clearance
inspection (Customs Audit) at Customs or import enterprises for shipments with high
risk signs and suspicious signs of codes, customs value, C/O, ... to ensure compliance
with the Tax Law, the VAT Law, the Investment Law, and the Commercial Law.
2.3.2. Situation on socio-economic factors
For 33 years, the country has carried out the renovation and opened the door to
integrate into the world, the Customs branch has performed the task of state management
of customs; There are many efforts to achieve the goal of facilitating import and export
activities, contributing to improving the business environment, attracting investment

capital and improving the competitiveness of the economy. In addition, the Customs
sector still ensures strict management, proper legal policies, contributing to raising the
awareness of law compliance of the people and the business community.
2.3.3. Situation of international economic integration and implementation of
international customs commitments
Under the provisions of the TFA, specific technical measures (commitments) of
member countries' obligations are classified into three groups of commitments: Group A
Commitments - implemented immediately after the agreement comes into effect. force;
Group B commitments - implemented after a transitional period from the date of entry
into force of the agreement; Group C commitments - require a transition period from the
date of entry into force of the agreement and capacity building assistance to implement.
Vietnam has actively implemented many activities to implement the agreement's
commitments. Specifically, Vietnam keeps track of commitments related to information
access and transparency, complaint mechanisms, custody goods for inspection and quick
release of goods, mechanisms for complaints, grievances and goods. temporarily seized
goods for checking and processing dossiers before goods arrive, free transit ...


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2.4. Assess the status of state management on post-clearance inspection of
goods import activities
2.4.1. Specific reviews
2.4.1.1. Judging by validity
Firstly, in terms of the competence to decide on post-clearance inspection, Decree
59/2018 / ND-CP has amended the authority to decide on post-clearance inspection
including: Director of the provincial Customs Department for customs declarants
Headquartered offices or enterprises with tax identification numbers under their
jurisdiction and the director of the Post-Clearance Inspection Department decide to
conduct inspection nationwide.

Secondly, regarding the KTQ amended in Decree 59/2018 / ND-CP is the time
limit for issuing inspection conclusions. Currently, in Clause 6, Article 98 of Decree No.
08/2015 / ND-CP stipulating that within 30 days after the expiry of competent
specialized agencies, the customs offices shall issue inspection conclusions. investigate.
2.4.1.2. Evaluated according to uniform and uniform criteria
According to the assessment of the General Department of Customs, after 10
years of operation in the period of 2008 - 2018, the Customs Department of Customs has
achieved encouraging results and had a unified organization structure operating from the
General Department to the Department. Customs of provinces and cities; built up a basic
legal basis system to meet the requirements of the State Audit;
However, besides the achieved results, the state inspection of the economy has
encountered some difficulties and obstacles such as: The system of legal documents on
the state economy has not been synchronized with the provisions of the Customs Law
2014, not yet stipulating the competence of the Director of the Post-Clearance Inspection
Department, the Director of the Sub-Post-clearance Inspection Department in issuing
administrative decisions on Customs Clearance
2.4.1.3. Conformity assessment and feasibility
Up to now, the customs database system such as the Customs professional
information system (VCIS system); Centralized electronic clearance system (V5
system); Risk management information system (RM System) ...
However, at present, the number of cadastral cadastral officials has met basic
requirements though. However, the amount of work related to imports of imported goods
is increasing, so the process of state management of imported goods is not really
feasible. So for the shipment of high technology content has caused many officials in the
public security of imported goods in accordance with the provisions of the Customs.


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2.4.1.4. Evaluated according to criteria of publicity and transparency

Vietnam has also organized propaganda, information on e-customs, inspection
procedures and procedures, inspection contents, sanctions ... in the media to support
importing enterprises. . However, at present, the information still mainly comes to
logictics enterprises, which has not been paid much attention by many small and
medium enterprises. Therefore, importing enterprises have been subjected to a much
higher price increase by some logistical enterprises, especially those that support import
documents.
2.4.2. General assessments
2.4.2.1. The successful face
Gathering quality information sources from the Customs database and from
border-gate Customs units; Contributing to increase revenue and combat loss of revenue
for the State Budget; Completing institutions and policies for state management of
customs.
2.4.2.2. Limitations
Limitations on the planning and implementation of the EE policy; Restrictions in
the organization of implementation, inspection and supervision of the Internal Audit.
2.4.2.3. Causes
- Cause from the government: Firstly, in the period of 2010 - 2017, the Customs
industry is in the process of revising legal documents according to the Government's
direction of administration, so the documents issued have many errors and obstacles
affecting the operation. of enterprises but also the economic audit activities, these are the
limitations caused by the legal environment.
Secondly, the process of organizing the implementation of the law on the State
Audit Department still has some limitations due to the concept and perception of the
State Audit Department is not complete and complete.
- The cause from the import business: Firstly, on the perceived side of importing
enterprises: In the period before 2010, importers still had a vague understanding of the
SA, saying that the SA was annoying for business activities of enterprises.
Secondly, enterprises importing Vietnamese goods in recent years have not been
proactive in researching and updating new laws on customs ...

Chapter 3
SOLUTIONS TO COMPLETE THE STATE MANAGEMENT FOR THE AFTEREXAMINATION INSPECTION OF VIETNAMESE IMPORT GOODS IN


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INTERNATIONAL CONDITIONS
3.1. Context and advantages and disadvantages in completing state management on
post clearance audit of Vietnam's goods import activities in the coming period
3.1.1. Domestic and international context affects state management on PCA for goods
import activities in Vietnam
The world is facing complicated fluctuations in all areas of security, politics,
financial economy, social order and safety in the global scope.
Science and technology, especially information and communication technology
will have rapid development; On the one hand, it creates momentum to promote
economic development, world trade, contributes to creating tools to change the way of
conducting commercial activities as well as methods of managing this activity, but on
the other hand It is also easy to take advantage of criminal activities, especially high-tech
crimes, terrorist crimes, tax evasion, transnational tax splits, ...
3.1.2. Forecast of goods import and export development and state management on
PCA for imported goods in Vietnam in the period to 2025, vision 2030
Due to participating in global economic integration, Vietnam has expanded the
multilateral economic relations, thereby leading to the rapid increase in trade, export and
import of goods. The more the economy grows, the more the number of objects that need
to be monitored, inspected, and inspected, according to the General Department of
Customs data, by 2016, the number of enterprises granted import and export codes
58,000 enterprises forecast that there will be about 75,000 enterprises engaged in import
and export activities in 2020 to be granted import and export codes. In which there are
thousands of enterprises with 100% foreign capital and joint ventures with foreign
countries, so the number of objects of inspection and examination related to import is

very large.
3.1.3. Advantages and disadvantages in completing state management on post
clearance audit for Vietnam's goods import activities in the coming period
Thus, the Customs sector has actively and proactively implemented
comprehensive and comprehensive reform and modernization on all aspects, from
institutional and customs procedures to investment in existing technology and
equipment. improve capacity of civil servants, strengthen integrity, actively coordinate
with relevant ministries, branches, ...
Although the economy has prospered, there are still many difficulties and
challenges in general. The implementation of FTAs commitments has reduced the import
tax rates of many items, greatly affecting the budget revenue from import and export
activities of the Customs.


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3.2. Viewpoints and directions to complete state management on PCA for imported
goods in Vietnam
3.2.1. Viewpoints complete state management on PCA for imported goods in Vietnam
- Need to determine the political and effective determination of Vietnam Customs,
not to underestimate PCA activities for imported goods. This determination must be
reflected in the development and completion of long-term and short-term plans to ensure
the effectiveness of national economic activities at the offices of customs offices and at
the headquarters of businesses.
- It is necessary to review the business processes before, during and after customs
clearance to determine the time to implement PCA to ensure that there will be no
overlaps of the stages, with the lowest cost and the most favorable for businesses. The
current practice in state management for PCA of imported goods in Vietnam still has
some shortcomings. Completing the business process is at the heart of the administrative
reform that applies to PCA, which is also the focus to improve the effectiveness of this

work in practice.
3.2.2. Orientation to complete state management on PCA for imported goods in
Vietnam by 2030
- Strengthen intensive professional training in combination with building a
rotation regime, employing PCA civil servants in a specialized and professional manner
to meet the new situation. Develop regular and regular training and retraining programs
to update and supplement knowledge for PCA forces.
- Upgrading modern equipment and supplementing adequate funds to make PCA
activities most effective. Develop and upgrade existing IT applications in parallel with
new construction to serve professional activities of PCA.
3.3. Solutions to improve state management of post-clearance inspection of goods
import activities in Vietnam by 2025
3.3.1. Solution of completing post-clearance inspection planning for imported goods
3.3.1.1. Complete regulations on customs procedures
Firstly, it should soon add authority to the departments, branches, and the State
Department of Customs
The State should give the Customs industry more autonomy in its work. Because more
than any policy maker, Customs is the one who understands more than anyone its goals,
capabilities and potentials.
Second: Completing mechanisms and policies on origin of goods


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- Reviewing and amending inappropriate regulations related to the origin of goods such
as amending the regulations of the bill of lading issued in the exporting country to be
suitable with the commercial practice;
- Revise the validity period of C / O, regulations on sanctions when enterprises late
submit C / O to comply with the provisions of law and international treaties in which
Vietnam is member; not put businesses in the list of enterprises that do not comply well

with customs laws; revise the regulations to allow electronic C / O acceptance and
supplement the provisions on pre-certification of goods origin.
Third: Strict regulations on conditions and limits of import border gates
- It is necessary to strictly regulate conditions and limit that only a number of import
border gates are allowed to temporarily import for re-export.
- Adding the stipulation that the period of time allowed to be kept at the export border
gate area (temporarily imported goods for re-export) is up to 8 working hours after the
border gate customs office receives the minutes sent by the border gate customs subdepartment enter handover. Past the time limit of 8 hours, if the goods have not yet been
exported or there are still partially not yet exported, they must be temporarily brought
into the areas under customs supervision;
3.3.1.2. Complete the import policy for goods
- Unifying the tax policy for imported goods to produce exports with imported goods for
processing to foreign countries in the direction of applying tax exemption mechanism
like imported goods for processing in order to overcome the current limitations. onions.
- Additional provisions on the use of classification results to apply commodity
management policies and tax rates. Specifies the sampling of goods and responsibilities
3.3.1.3. Completing the regulations in accordance with value added tax policy, special
consumption tax and environmental tax
Firstly: Complete the regulations on the KTSTQ of imported goods in accordance
with the VAT policy of imported goods
Transfer of imported goods for production of exports, temporarily imported goods
for re-export from subjects not subject to VAT to subjects subject to VAT and subject to
the management of tax payment time limit, liquidity term, tax collection agencies, ...
such as import tax to be consistent with the import tax policy, to facilitate
implementation, combat revenue losses and improve the quality of revenue management.
Secondly, the planning of customs inspection of imported goods of Customs should be
more in line with the special consumption policy for imported goods.
The process of economic clearing must ensure the compliance with the regulations on

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commodity types and tax rates in accordance with the law on special consumption tax.
Currently, Vietnam has joined and integrated deeper into the world economy, requiring
the strict implementation of the roadmap of international commitments that Vietnam has
signed. So for imported goods at special consumption tax rates, the economic audit
process should ensure strict and in accordance with state regulations and international
commitments.
Thirdly: Complete the regulations on EE of imported goods in compliance with
environmental policies.
Continuing to improve the regulations on audit results for imported goods in compliance
with environmental policies to reduce management costs and limit tax losses. To avoid
tax losses, it is advisable to pay the environmental protection tax of imported goods to
the customs office to manage the post-clearance inspection management of Vietnam's
imported goods in the coming time.
3.3.1.4. About perfecting the EE policy consistent with tax administration
It is necessary to complete the regulations on duty-free procedures for imported goods of
investment incentive projects in the direction that the importing enterprises clearly
declare the import purposes with the customs offices where the procedures are carried
out (which are the customs offices). the project is located) to minimize the procedures
for businesses while ensuring the management requirements of the State Audit Agency.
those rights of the investor.
- Need to continue improving the regulations on the list of domestic goods
3.3.1.5. On improving the Internal Audit regulations in line with the investment policy
- The State of Vietnam has formulated an investment policy in the direction of regulating
the rights of investors to ensure investment incentives. Therefore, the SA in the process
of implementation
operations must also be guaranteed
3.3.2. Completing the apparatus of post-clearance inspection for imported goods
Firstly: Develop a clear, public and predictable policy system

The most difference of opinion in the relationship of customs and enterprises is tax
policy (tax rates, customs value, ...). Therefore, simplifying the tax system, such as
simplifying tax lines and tax exemption conditions, will help reduce corruption.
Second: Develop an overall plan for the inspection of imported goods
To work out a master plan on the state inspection of the economy at the General
Department level, the Department of Customs of the province or city under the direction


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of the head of the agency or the person authorized by the head of the agency to conduct
and conduct research and propose objectives, measures, organizational models, methods
and professional measures necessary to apply for the Internal Audit, develop inspection
plans for the entire force. At the same time, coordinating units to coordinate and provide,
share necessary information, strengthen resources, means and funding for the operation
of the State Audit Agency; advising on the formulation of policies, laws and
organizations.
3.3.3. Solutions to complete the inspection apparatus after import clearance
Firstly: Improve the capacity of cadres in the field of Internal Audit; Second:
Restructuring the organization; Third: Arranging payroll for the KTQ forces:
The arrangement of the payroll for the border forces should be conducted in the
following direction:
- In general, the whole branch will spend at least 10% of its payroll for the
military forces;
- A group of provincial / municipal Customs Departments with a large
management scale of 400 enterprises in the locality or more (Ho Chi Minh City, Hanoi,
Hai Phong, Binh Duong, Dong Nai, Da Nang) till 2020 must declare allocate a minimum
of 15% of the total staffing of the Customs Department to the Customs Service
Department.
3.3.4. Complete solutions to organize the post-customs clearance inspection of imported

goods
Firstly: Businesses on the inspection of taxable values; Second: Check the
identification of commodity codes; Third: Post-clearance inspection in the field of
processing, importing raw materials for production of export goods, temporarily
importing for re-exporting and temporarily exporting for re-importing.; Fourth: Audit the
observance of policies and laws in trading of imported goods
3.3.5. Solutions to perfect inspection and supervision activities after post-clearance
inspection of imported goods of Vietnam
Firstly, in order to ensure the quantitative requirements, when developing an
annual SED plan, it is necessary to supplement the S&T inspection and supervision plan
of the Department of Customs, according to which each provincial / municipal Customs
Department must be checked monitor at least once a year.
Secondly, in order to ensure the requirements on efficiency and quality, the
members of the inspection and supervision delegation are the participating officials who
have deep professional qualifications related to the fields of professional economy,
having experience to can detect the shortcomings and errors in the SA's activities of the


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inspected and supervised units, thereby making accurate and practical recommendations
for the units to overcome in accordance with regulations.
3.3.6. Strengthening the coordination within and outside the industry, promoting
exchanges and international cooperation.
Second, coordination in the financial industry. In the current context, the
coordination among functional units in the Finance sector in corporate management is
extremely important. This means not only strict management of enterprises but also
reducing troublesome procedures, creating favorable conditions for businesses in
business, fulfilling tax obligations to the state budget as well as creating conditions for
operations imported meet the requirements of international integration.

Firstly, it is necessary to coordinate in the customs sector. In fact, the information
exchange between Departments, functional departments and between Customs SubDepartments is not well implemented, it is also case-specific, on request and not active
in providing information when there is notice. Related news. The completion of the
mechanism of coordination, exchange and provision of information to serve the public
sector has an important meaning and decides the effectiveness of the national audit.
Therefore, the coordination in the Customs sector focused on a number of key contents
such as: the supply and exchange of information; directing professional, direct audit and
handling inspection results.
3.3.7. Some other solutions
3.3.7.1 Promote the propagation and dissemination of legislation on post-clearance
inspection of imported goods
Coordinate with the Customs-related training facilities to expand training
programs and update knowledge related to the Ppca; Expanding and perfecting the
system of Customs agents - those who have the capacity and knowledge to properly
declare regulations related to Customs law, and encourage enterprises to use the service
of agents' renting services Customs.
3.3.7.2 Continue to improve the legal framework and expand the application of priority
business programs
Regarding priority subjects: In order to improve the effectiveness of the priority
business programs, it is necessary to expand the participants of the program, and develop
evaluation criteria for each type of import and export, On the basis of that enterprise's
role in supply chain security and security, besides its role of contributing to the state
budget. The objects may be smaller-scale businesses but in the global supply chain,
logistics enterprises or customs agents ... These objects need to be defined specific
conditions of turnover, level compliance with laws and other factors.
3.3.7.3 Develop a plan for EE to help reduce specialized testing.


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The customs industry is striving to achieve the targets in 2018 and the following
years, to continue reducing and simplifying the list of imported goods subject to
specialized management and inspection before customs clearance; Comprehensive
reform of inspection activities for import and export goods to reduce the number of
import consignments that are required to be inspected at border gates to below 10%. In
2019, to submit to the National Assembly Standing Committee for approval to pilot the
application of the mechanism of customs clearance guarantee for a number of export and
import goods subject to the state audit of a number of ministries and branches and
consider expanding. done for the next year.
3.4. Some recommendations
3.4.1. Proposals to the National Assembly and the Government
For the system of legal documents, especially the Customs Law, the Import and
Export Tax Law, the Tax Administration Law, it is necessary to complete according to
the following recommendations:
The content of terms must be detailed, clear, easy to read and understand; to
minimize the guidelines of implementation in the by-laws, proceed to legalize the
regulations on customs; Bringing the contents related to the Internal Audit specified in
the bylaws such as the Decree, the Circular into the provisions of the Law In order for
both customs declarants and customs officers to easily and conveniently enforce the
customs law in general and the customs declaration in particular.
3.4.2. Proposals to the Ministry of Finance
Firstly, it is necessary to amend the provisions of the Circular related to the State
inspection of the time of inspection: It is necessary to amend the time limit for inspection
at the office of the customs office to check only cleared documents. day to 1 year;
Second, coordinate with agencies such as the Ministry of Public Security, the Supreme
People's Procuracy, the Supreme People's Court and relevant ministries and branches to
develop, amend and supplement coordination regulations in the enforcement of customs
authorities' administrative decisions to avoid cases that arise when assessing corporate
taxes intentionally fail to pay or deliberately evade upon receipt of the KTQ decision.
3.4.3. Proposals to goods importing enterprises

Firstly, the enterprises importing goods need to be proactive and public and
transparent with basic information about the enterprise's name, tax code, minimum
import turnover in the last 2 years, the type of import enterprise, tax code ... to facilitate
both sides in the process of economic audit at customs offices or enterprises.
Second, the information that the importing enterprises have declared about the shipment,
codes, customs procedures, value, commercial contracts, C/O, P/L ... must ensure
compliance with regulations import regulations of Vietnam.


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CONCLUSION
The thesis has systematized and clarified the theoretical issues of post-clearance
inspection in the context of international economic integration. The thesis also focused
on analyzing clearly and the need to complete the post-clearance inspection in the
context of promoting the modernization of the customs industry and the deeper and
deeper economic integration today. In addition, the study of experience in post-clearance
inspection in some countries to draw comments and lessons for Vietnam is also an
important and prominent result.
In recent years, the State Administration of Customs Audit Service of Imported
Goods during the performance of duties has also made a number of contributions in
discovering loopholes of the legal policies that businesses are taking advantage of in a
timely manner. propose amendments and completion. In addition, the State management
of the State Audit of imported goods has also contributed practically to the increase of
revenue for the State budget with a large amount of arrears. In addition to the
achievements, the State Administration of Customs on goods imported recently has
encountered many difficulties, obstacles and limitations of existence. As a newly
established force, the experience is not much, the operation of a number of postclearance inspection units is still passive, inspecting cases, the whole force has not had
close coordination and no Specific strategic directions for building and long-term
development. The dissertation has solved a number of specific research issues: An

overview of the status of export and import and the results of Vietnam's export and
import tax collection and the state management situation on the state audit of Vietnam's
imports. In the 2007-2018 period, based on that, there were assessments of 5 successes
and 5 limitations as well as 6 groups of causes from the state and 4 groups of causes
from importing enterprises in the process of state management. Audit quality for
imported goods in the period of international integration of Vietnam in recent years.
The thesis has analyzed the current situation of 4 contents of state management of
economic audit of imported goods of Vietnam in the period of 2007 - 2018 such as:
Planning, organizing the organization, implementing, inspecting by state agencies.
Regarding the post clearance clearance of imported goods from which to analyze the
domestic and international context, the thesis proposes 4 points of view, 7 directions and
7 solutions, 3 groups of proposals to complete. improve the state management of postclearance clearance of imported goods during Vietnam's international integration period
up to 2025 and orientation to 2030.


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