39 thúy luận văn tốt nghiệp hoàn chỉnh

MINISTRY OF FINANCE
ACADEMY OF FINANCE
----------

NGUYEN THI THUY
CQ51/05.01

GRADUATION THESIS
The topic:
RISK MANAGEMENT FOR THE VALUE OF THE IMPORTED
GOODS IN THE DEPARTMENT OF RISK MANAGEMENT –
GENERAL DEPARTMENT OF VIETNAM CUSTOMS

MAJOR

: CUSTOMS

CODE

: 05

SUPERVISOR

: PHD VU DUY NGUYEN

HANOI - 2017


Tax and Customs Department

Graduation Thesis

REASSURANCE

I swear that this is my own research. All data and results conducted in
the graduation thesis are true, coming from the actual situation of internship
location. The figures in the tables for analysis, comment, and evaluation are
collected by the author from various sources indicated in the reference
section.
In addition, the thesis also uses some comments, reviews as well as data
of other authors, other organizations cited and annotated the source.
Hanoi, May 29th , 2017
Thesis author

Nguyen Thi Thuy

Student: Nguyễn Thị Thúy

1

Class:CQ51/05.01


Tax and Customs Department
1

Graduation Thesis

ACKNOWLEDGMENTS

First of all, I truly appreciate the internship opportunity at the
Department of Risk Management, General Department of Vietnam Customs.

They gave me a chance to corporate at work and to gain more not only
knowledge but also experience. Many thanks to the Department of Risk
Management for creating favorable conditions and supporting me in
collecting data as well as the necessary study materials related to my thesis.
Achieving this thesis, I would like to express sincere and profound
gratitude to General Department of Vietnam Customs, the Department of Risk
Management, Academy of Finance, Tax and Customs Department – Academy
of Finance, especially Mrs. Nguyen Thi An Giang and PhD. Vu Duy Nguyen
who gave me direct instructions with valuable knowledge during the process
of deployment, research and completing this graduation thesis.
I would like to express my profound gratitude to my supervisor Mr. Vu
Duy Nguyen – Deputy of Tax and Customs Department – Who has
continuously helped and encouraged me to develop the understanding of the
subject. Otherwise, I could not complete my graduation thesis without his
enthusiastic instructions, advice and correction.
Finally, once again sincerely thank the teachers, the units and
individuals who have helped me during the practice of this thesis.

Student: Nguyễn Thị Thúy

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Class:CQ51/05.01


Tax and Customs Department

Graduation Thesis
INDEX

REASSURANCE...............................................................................................i
ACKNOWLEDGMENTS................................................................................ii
INDEX.............................................................................................................iii
LIST OF TABLES...........................................................................................vii
PREFACE......................................................................................................viii
CHAPTER 1 OVERVIEW OF RISK MANAGEMENT FOR THE VALUE
OF THE IMPORTED GOODS.........................................................................1
1.1

Overview of the value of the imported goods.......................................1

1.1.1 Principles of determining the value of the imported goods under
Article VII, GATT/WTO...................................................................................1
1.1.2

The methods of customs valuation of the imported goods under

Article VII of the General Agreement on Tariffs and Trade (GATT) 1994.......2
1.2

Content of Risk management for the value of the trade imported

goods ..............................................................................................................6
1.2.1

Definitions.........................................................................................6

1.2.2

Risk management principles and criteria...........................................7

1.2.2.1 Risk management principles....................................................7
1.2.2.2 Risk management criteria.........................................................8

1.2.3

The process of risk management for the value of the imported goods
8
1.2.3.1 Step 1........................................................................................8
1.2.3.2 Step 2........................................................................................9
1.2.3.3 Step 3......................................................................................10
1.2.3.4 Step 4......................................................................................10
1.2.3.5 Step 5......................................................................................11

1.3

The factors affect risk management for the value of the imported

goods .............................................................................................................11
Student: Nguyễn Thị Thúy

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Class:CQ51/05.01


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1.3.1

Graduation Thesis

Outside factors:................................................................................11
1.3.1.1 Globalization..........................................................................11
1.3.1.2 The demand of a balance between control and facilitation of
World Trade Organization.....................................................................13

1.3.2

Inside factors....................................................................................14
1.3.2.1 Human resources....................................................................14
1.3.2.2 Information technology..........................................................15
1.3.2.3 Regulations.............................................................................16

1.4

Practical experience of risk management for the value of the imported

goods ............................................................................................................17
1.4.1

Some countries.................................................................................17
1.4.1.1 New Zealand..........................................................................17
1.4.1.2 Japan.......................................................................................18

1.4.2

Lessons for Vietnam.......................................................................20

CHAPTER 2 ACTUAL SITUATION OF RISK MANAGEMENT FOR THE
VALUE OF THE IMPORTED GOODS IN THE DEPARTMENT OF RISK
MANAGEMENT – GENERAL DEPARTMENT OF VIETNAM CUSTOMS 21

2.1.

Introduce about the Department of Risk Management.......................21

2.1.1 The organizational structure.................................................................21
2.1.2 The functions and powers.....................................................................21
2.2.

The situation of the legal framework of risk management for the value

of the trade imported goods in Vietnam........................................................23
2.2.1.

Customs Law No. 54/2014/QH13 June 23, 2014............................23

2.2.2.

Decree No. 08/2015/ND-CP May 21, 2015.....................................23

2.2.3.

Circulars No. 38/2015/TT-BTC March 25, 2015.............................24

2.2.4.

Circular No. 39/2015/TT-BTC, March 25, 2015.............................24

2.2.5.

Decision No. 464/QĐ-BTC, June 29, 2015.....................................25

2.2.6.

Decision No. 465/QĐ-BTC June 29, 2015......................................25

Student: Nguyễn Thị Thúy

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2.2.7.
2.3.

Graduation Thesis

Decision No. 200/QĐ-TCHQ August 24, 2015...............................26
Evaluation of risk management application for the value of the

imported goods through SWOT matrix analysis...........................................26
2.3.1.

Strengths (S)....................................................................................26

2.3.1.1. Allocate human resources efficiently, focus on the subjects of
the greatest level to less the others........................................................26
2.3.1.2. Reduce transaction costs........................................................27
2.3.1.3. Improve the compliance of enterprises in the declaration of

dutiable value of imported goods..........................................................27
2.3.1.4. Detect and prevent the actions of commercial fraudulence
through price.........................................................................................28
2.3.1.5. Ensure the accurate and sufficient collection of revenue.......29
2.3.2.

Weaknesses (W)...............................................................................31

2.3.2.1. Legal documents....................................................................31
2.3.2.2. Limited qualification of Customs officials.............................31
2.3.2.3. Short of the specific guidelines of applying risk management
for the value of imported goods............................................................32
2.3.2.4. Some limitations in collecting information to support risk
management for the value of imported goods.......................................32
2.3.2.5. Some limitations in the list of imported/exported goods facing
risk in value...........................................................................................33
2.3.3.

Opportunities (O).............................................................................33

2.3.3.1. Customs Modernization.........................................................33
2.3.3.2. Build an fairly competitive environment between Businesses
via reducing the time of clearance........................................................34
2.3.3.3. Increase autonomy and self-responsibility of enterprises......35
2.3.3.4. Enhance the cooperating relationship between Vietnam
Customs with international Customs....................................................35
Student: Nguyễn Thị Thúy

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2.3.4.

Graduation Thesis

Threatens (T)...................................................................................36

2.3.4.1. Globalization and economic integration.................................36
2.3.4.2. The status of frauds is more and more complicated...............36
CHAPTER 3 SOLUTIONS TO IMPROVE RISK MANAGEMENT FOR
THE VALUE OF THE IMPORTED GOODS IN THE DEPARTMENT OF
RISK MANAGEMENT – GENERAL DEPARTMENT OF VIETNAM
CUSTOMS......................................................................................................38
3.1.

Orientation and purpose......................................................................38

3.1.1.

Orientation accelerating the application of risk management for the

value of the imported goods............................................................................38
3.1.2.
3.2.

Overall purpose................................................................................40
Some proposed Solutions....................................................................41

3.2.1.

Long-term solutions.........................................................................43

3.2.1.1. Complete internal Guidelines for applying risk management
for the value of imported goods............................................................43
3.2.1.2. Train professional human resource........................................43
3.2.1.3. Extend the scope of the information collection for Customs
officials in the Department of risk management...................................45
3.2.1.4. Use the results of applying risk management........................46
3.2.1.5. Build a strong punishment to punish the wrong declaring
action of the value of imported goods...................................................47
3.2.2.

Timely solutions..............................................................................47

3.2.2.1. Develop and modify the Lists of imported goods facing risk in
value

................................................................................................47

3.2.2.2. Enhance qualification of Customs officials............................49
CONCLUTION...............................................................................................50
REFERENCE..................................................................................................52

Student: Nguyễn Thị Thúy

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Tax and Customs Department

Student: Nguyễn Thị Thúy

Graduation Thesis

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Graduation Thesis

LIST OF TABLES
Table 1. The proportion of revenue from import and export activities to
the State Budget from 2010 to 2016
Table 2. Adjusted tax increases after consultation in customs clearance
LIST OF FIGURES
Figure 1: Some proposed Solutions
LIST OF CHARTS
Chart 1. Trade balance of Vietnam from 2006 - 2016

Student: Nguyễn Thị Thúy

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Graduation Thesis
PREFACE

1. The necessity of thesis
In recent years, the trend of integration and internationalization of the
world economy has become more and more popular, and trade liberalization
has taken place at an accelerated pace. Like many other countries in the
world, Vietnam is taking positive steps to integrate into the regional and world
economy by becoming an official member of the World Trade Organization,
the World Customs Organization as well as joining large economic
organizations such as ASEAN, APEC, ASEM, etc.
International economic integration has brought Vietnam in general and
Customs in particular new opportunities and challenges. After joining the
World

Trade

Organization,

Vietnamese

economy

has

experienced

considerable growth, attracted more and more foreign investors. We have
signed many bilateral and multilateral treaties and agreements in many fields,
including Customs. As a result, exchange trade with other countries in the
world are increasingly expanding, the flow of import and export goods is
significantly increasing. Thereby, Customs activities increasingly play a more
and more important role for any national economy, as well as global economy.
The recent situation of fraud through price is more and more
complicated, mainly focusing on some forms of fraud, such as customs
valuation is lower than the actual price. Enterprises do not calculate or declare
the costs or value of assistance, royalties, license fees. In the first 3 months of
2017, through customs supervision, the customs authorities have discovered
many cases customs declarants have declared customs value lower than the
actual price. They can declare that defective goods, inventories or lower
quality goods. Some customs declarants incorrectly declare the goods name or
the general name of goods to lower the customs value declared. There are also
Student: Nguyễn Thị Thúy

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Graduation Thesis

cases of non-declaration of royalties and freight surcharges (such as CIC –

Container Imbalance Charge, EBS -

Emergency Bunker Surcharge) into

customs value.
In that context, customs operations must meet the rapidly growing
demand for diversified modern trade. Customs management measures need to
be changed promptly and deeply in the direction of trade facilitation and
customs control. In addition to the reform and renewal of traditional
management practices, a very important part of the mission is to promote the
application of risk management for the value of the imported goods, that will
benefit both Customs and Enterprises. It is also necessary to have a specialist
team implementing risk management for the value of the imported goods.
Risk management for the value of the imported goods allows Customs
Authority to focus its resources on high-risk subjects, thereby facilitating
rapid clearance of goods and assisting the state in enforcing effective controls.
This is an important step towards the application of modern management
skills of countries in the world to suit the new situation. However, risk
management is still a relatively new field in Vietnam. In practice, the
application of risk management for the value of the imported goods still faces
many difficulties, lack of preparation and many shortcomings. Therefore, in
order to apply the risk management for the value of the imported goods is
done scientifically and effectively, we need comprehensive and in-depth
research in this field.
From the knowledge gained during the study and internship, I chose the
topic “Risk management for the value of the imported goods in the
Department of Risk Management – General Department of Vietnam
Customs” as my thesis topic.

Student: Nguyễn Thị Thúy

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Graduation Thesis

2. The objectives of the thesis
The thesis focuses on clarifying the following issues:
- The theoretical basis of applying risk management for the value of the
imported goods.
- Analysing the actual situation of applying risk management for the
value of importation for home use in the Department of Risk Management –
General Department of Vietnam Customs.
- Some solutions to improve risk management for the value of the
trade imported goods in the Department of risk management – General
Department of Vietnam Customs.
3. The subject and scope of the study
- The subject: The process of risk management for the value of the
imported goods in the Department of Risk Management – General
Department of Vietnam Customs.
- The scope: The theoretical basis and the actual situation of applying
risk management for the value of importation for home use in the Department
of Risk Management – General Department of Vietnam Customs.
4. The methods of research
When conducting the specific problems in the thesis, I have been using
particular approaches of economic science like summarizing, analyzing

basing on the statistics and summarized practical work that have been
published.
5. The structure of the thesis
The content of thesis consists of 3 chapters:
Chapter 1: Overview of Risk management for the value of the imported
goods

Student: Nguyễn Thị Thúy

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Graduation Thesis

Chapter 2: Actual situation of Risk management for the value of the
imported goods in the Department of Risk Management – General
Department of Vietnam Customs
Chapter 3: Solutions to improve risk management for the value of the
imported goods in the Department of risk management – General Department
of Vietnam Customs

Student: Nguyễn Thị Thúy

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Graduation Thesis
CHAPTER 1

OVERVIEW OF RISK MANAGEMENT FOR THE VALUE OF THE
IMPORTED GOODS
1.1

Overview of the value of the imported goods

1.1.1 Principles of determining the value of the imported goods under
Article VII, GATT/WTO
Customs valuation is a customs procedure applied to determine the
customs value of imported goods. The customs value is essential to determine
the duty to be paid on an imported good.
Basic principle to determine the value of the imported goods:
“Customs valuation shall, except in specified circumstances, be based on the
actual price of the goods to be valued, which is generally shown on the
invoice. This price, plus adjustments for certain elements, equals the
transaction value, which constitutes the first and most important method of
valuation referred to in the Agreement”.
The main principles of determining the value of imported goods
under Article VII, GATT/WTO:
- The value for customs purposes of imported merchandise should be
based on the actual value of the imported merchandise on which duty is
assessed, or of like merchandise, and should not be based on the value of
merchandise of national origin or on arbitrary or fictitious values.

- “Actual value” should be the price at which, at a time and place
determined by the legislation of the country of importation, such or like
merchandise is sold or offered for sale in the ordinary course of trade under
fully competitive conditions. To the extent to which the price of such or like
merchandise is governed by the quantity in a particular transaction, the price
to be considered should uniformly be related to either (i) comparable
Student: Nguyễn Thị Thúy

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Graduation Thesis

quantities, or (ii) quantities not less favorable to importers than those in which
the greater volume of the merchandise is sold in the trade between the
countries of exportation and importation.
- When the actual value is not ascertainable, the value for customs
purposes should be based on the nearest ascertainable equivalent of such
value.
- The value for customs purposes of any imported product should not
include the amount of any internal tax, applicable within the country of origin
or export, from which the imported product has been exempted or has been or
will be relieved by means of refund.
- The bases and methods for determining the value of products subject to
duties or other charges or restrictions based upon or regulated in any manner
by value should be stable and should be given sufficient publicity to enable

traders to estimate, with a reasonable degree of certainty, the value for
customs purposes.
1.1.2

The methods of customs valuation of the imported goods under

Article VII of the General Agreement on Tariffs and Trade (GATT) 1994
For cases in which there is no transaction value, or where the transaction
value is not acceptable as the customs value because the price has been
distorted as a result of certain conditions, the Agreement lays down five other
methods of customs valuation, to be applied in the prescribed hierarchical
order. Overall the following six methods are considered in the Agreement:
Method 1: Transaction value
Definition of transaction value
The price actually paid or payable is the total payment made or to be
made by the buyer to or for the benefit of the seller for the imported goods,
and includes all payments made as a condition of sale of the imported goods

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Graduation Thesis

by the buyer to the seller, or by the buyer to a third party to satisfy an

obligation of the seller.
Conditions to be fulfilled
The customs value is the transaction value if all of the following
conditions have been fulfilled:
- Evidence of sale: There must be evidence of a sale for export to the
country of importation (i.e. commercial invoices, contracts, purchase orders,
etc.).
- No restriction on the disposition or use: There must be no restriction
on the disposition or use of the goods by the buyer.
- Not subject to additional conditions: The sale or price must not be
subject to conditions or considerations for which a value cannot be
determined with respect to the goods being valued.
- Full prices: No part of the proceeds of any subsequent resale, disposal
or use of the goods by the buyer will accrue directly or indirectly to the seller,
unless adjustment can be made
- Sufficient information for adjustments: Sufficient information is
available to enable the specific adjustments to be made the price paid or
payable
- Buyer and seller not related: The buyer and seller are not related, but
even if so, the use of the transaction value is acceptable if the importer
demonstrates that:
+ The relationship did not influence the price, or
+ The transaction value closely approximates a test value.
Method 2: Transaction value of identical goods
The transaction value is calculated in the same manner on identical
goods if the goods are:

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Graduation Thesis

- The same in all respects including physical characteristics, quality, and
reputation;
- Produced in the same country as the goods being valued;
- And produced by the producer of the goods being valued.
For this method to be used, the goods must be sold for export to the
same country of importation as the goods being valued. The goods must also
be exported at or about the same time as the goods being valued.
Method 3: Transaction value of similar goods
The transaction value is calculated in the same manner on similar
goods if:
- Goods closely resembling the goods being valued in terms of
component materials and characteristics.
- Goods which are capable of performing the same functions and are
commercially interchangeable with the goods being valued.
- Goods which are produced in the same country as and by the producer
of the goods being valued.
For this method to be used, the goods must be sold to the same
country of importation as the goods being valued. The goods must be
exported at or about the same time as the goods being valued.
Method 4: Deductive method
When customs value cannot be determined on the basis of the
transaction value of the imported goods or identical or similar goods, it will

be determined on the basis of the unit price at which the imported goods or
identical or similar goods are sold to an unrelated buyer in the greatest
aggregate quantity in the country of importation. The buyer and the seller in
the importing country must not be related and the sale must take place at or
about the time of importation of the goods being valued. If no sale took place

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Graduation Thesis

at or about the time of importation, it is permitted to use sales up to 90 days
after importation of the goods being valued.
Method 5: Computed method
Determining the customs value on the basis of the cost of production
of the goods being valued, plus an amount for profit and general expenses
usually reflected in sales from the country of exportation to the country of
importation of goods of the same class or kind. Computed value is the sum of
the following elements:
- Production cost = value of materials and fabrication: The cost or value
of materials and fabrication or other processing employed in producing the
imported goods.
- Profit and general expenses: Profit and general expenses usually
reflected in export sales to the country of importation, by producers in the

country of importation on the basis of information supplied by the producer,
of goods of the same class or kind.
- Other expenses to be added: other expenses should be added to the
price such as the cost of transport of the imported goods to the port or place of
importation, loading, unloading and handling charges associated with the
transport of the imported goods to the port or place of importation, and the
cost of insurance.
Method 6: Fall-back method
When the customs value cannot be determined under any of the
previous methods, it may be determined using reasonable means consistent
with the principles and general provisions of the Agreement and of Article VII
of GATT, and on the basis of data available in the country of importation. To
the greatest extent possible, this method should be based on previously
determined values and methods with a reasonable degree of flexibility in their
application.
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1.1

Graduation Thesis

Content of Risk management for the value of the trade imported

goods

1.1.1

Definitions
Customs administrations around the world are responsible for

implementing a broad range of government policies in areas as diverse as
revenue collection, trade and traveller compliance, protection of society,
cultural heritage, intellectual property, collection of statistics and environment
protection. Some of these responsibilities are often carried out on behalf of
other government ministries and agencies, through the implementation of a
diverse range of agreed control regimes, with Customs having responsibility
for the administration and enforcement of relevant regulatory requirements at
the point of importation and exportation.
Customs administrations operating in the modern global economy
are faced with a complex range of challenges and risks. According to Chapter
6 – Customs control, Kyoto Convention, General annex Guidelines: “Risk in
Customs operation is the potential for non-compliance with Customs laws”.
According to article 4 in Vietnam Customs Law stated that
“Risk means a possible failure to comply with the law on customs on import,
export and transit of goods; and the exit, entry and transit of vehicle”.
Thereby, to manage these risks, Customs organizations need to use a
risk management strategy in Customs operations. Risk management means
the application by customs authorities of a system of professional measures
and processes to identify, evaluate and classify risks to serve as a basis for
reasonable arrangement of resources to effectively inspect, supervise and
support other customs operations.
The introduction of risk management techniques within Customs
often comes as a result of the acknowledgement that due to increasing cross
border flows and changing government priorities, the administration is unable
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Graduation Thesis

to continue to deliver its business operations in the same manner as
previously. The realization and acknowledgement that business as usual is no
longer sustainable generally means the administration will need to make a
fundamental reassessment of its mission, roles and methods of operation. This
often leads administrations to recognize that they can no longer interact in a
physical manner with 100% of cross-border flows and need to move from
traditional gate-keeper style controls towards a risk based operating model.
Customs inspection and supervision shall be conducted on the basis
of applying the risk management in order to ensure effectiveness and
efficiency of state management of customs and facilitate import, export, exit,
and entry and transit operation.
1.1.2

Risk management principles and criteria

1.1.2.1 Risk management principles
1.1.2.1.1 Definition
According article 3, Decision No. 464/QD-BTC stated that “ Risk
management principles is the basic rules to carry out the measures and
techniques of risk management, as well as the application of risk management

in Customs operations.
1.1.2.1.2 Principles
Customs authorities apply the risk management measures and
techniques to forecast the risks of customs law and tax law violations, then
apply appropriate control measures prior to customs inspection, while carry
out customs procedures, customs supervision, post clearance audit, inspection
and other necessary professional measures under regulations for import and
export activities, entry and exit activities.
Compliance assessment, risk assessment, decision on customs
inspection and supervision , post clearance audit are based on the application
of criteria and risk management information available on the customs
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Graduation Thesis

information system, risk signs provided at the time of assessment and
decision.
Decisions on customs inspection, supervision and post clearance
audit of import and export activities, exit and entry activities must be based on
the application of selective criteria issued by the Ministry of Finance on the
basis of compliance with regulations, the provisions of the specialized
management law and the level of law observance by customs declarants,
together with the consideration of the level of risk of import-export goods,

luggage of people on entry or exit, means of transport of immigration and
other factors.
1.1.2.2 Risk management criteria
In managing risk a balance must be struck between costs and
benefits, as clearly it will not be cost effective to address all risks equally.
Criteria are needed to decide what constitutes an acceptable or unacceptable
level of risk.
Risk indicators is specific criteria which, when taken together, serve
as a practical tool to identify, classify the compliance levels and the risk levels
, select for customs inspection and supervision, post clearance audit in
managing the import-export activity.
Risk management criteria includes: Criteria of compliance
assessment, Criteria of risk assessment, Criteria of selection.
1.1.3

The process of risk management for the value of the imported

goods
1.1.3.1 Step 1
Evaluate the situation, identify the subject and the demand of risk
management
a. Analysis and evaluate the elements that pertain to environment,
conditions affect the application of risk management.
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Graduation Thesis

b. Evaluate the status, results, limitations, weakness in implementing
customs procedures, the professional measures of the customs authority and
other relevant authorities.
c. Predict criteria and criteria indicators which will be applied to meet
the objectives, requirements of customs and tax management.
d. Identify the demands and information products of risk management.
1.1.3.2 Step 2
Evaluate risk
a. Collect and analysis information:
Firstly, Collect information related to customs value from 2 sources:
- The automatically integrated system updates information about
customs value from customs declarations of import / export goods.
- Risk management units at customs offices at all levels: Coordinate to
collect and receive information on acts, modes, tricks, subjects that violate the
laws related to customs valuation.
Secondly, Process information about the value of imported goods:
- Research, propose the application of risk management measures in
accordance with the imported goods in the list of imported goods facing risk
in value.
- Analysis, build the list of imported goods facing risk in value.
- Make a summary table to monitor, evaluate, adjust, supplement the
application of risk management for each item.
b. Analysis risk
c. Assess the compliance level of importer.
d. Evaluate and rank the risk level of importer.
e. Manage risk profiles

f. Identify a key business profile

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Graduation Thesis

1.1.3.3 Step 3
Synthesize information about risk management to select, decide the
application of risk management measures
a. Synthesize, collate results from step 2 with criteria to determine:
- Necessity and the importance of risk control.
- Predict the risk control measures which are applied in accordance with
each level of standard..
b. Consider the effectiveness, effectiveness and impact of the application
of risk control measures
c. Select and decide on the application of risk control measures suitable
with each type of risk and the law compliance level of the customs declarant.
d. Plan the implementation of risk control measures.
e. Establish, update selection criteria on the risk management
information system to decide on inspection and supervision and postclearance inspection.
f. Synthesize, classify, provide information and warn risks in support of
customs operations.
1.1.3.4 Step 4

Implement the risk control measures
a. Implement customs inspection, supervision, post-clearance inspection
and other professional measures on the basis of results of classification, risk
warnings, risk management information and risk control plans.
b. Change the form, mode and level of customs inspection, supervision
and post clearance audit when detecting the signals of violation of the
customs law.
c. Update and feedback the information to the risk management unit
through the results system of implementing professional measures.

Student: Nguyễn Thị Thúy

10

Class:CQ51/05.01


Tax and Customs Department

Graduation Thesis

1.1.3.5 Step 5
Monitor, inspect and evaluate the application of risk
management
a. Monitor, inspect and collect feedback on the results of implementing
inspection, supervision measures and post clearance audit.
b. Manage, storage, provide information and data; direct and guide the
adjustment and supplementation of the application of risk management
1.2

The factors affect risk management for the value of the imported

goods
1.2.1

Outside factors:

1.2.1.1 Globalization
Globalization and economic integration will create a global market.
However, it does not mean that the conflict of interest can be reduced.
Therefore, customs controls act to protect national interest and security will
increasingly be valued. The international integration involve many challenges
such as: increasing of streamline of import and export goods will lead to
increasing of smuggling and trade fraud.

Student: Nguyễn Thị Thúy

11

Class:CQ51/05.01


Tax and Customs Department

Graduation Thesis

Chart 1. Trade balance of Vietnam from 2006 - 2016

(Sourse: General Department of Vietnam Customs)
Chart 1 shows that in recent years, The volume of international trade

is rapidly increasing. Thus, Customs administration operating in the modern
global economy is faced with complex range of challenges. The prime
responsibilities remain the collection of revenues and protection of society,
but these demanding tasks must be performed effectively and efficiently, with
at the same time facilitating the flow of legitimate goods.
Risk management is a logical and systematic method of identifying,
analyzing and managing risks. Risk management can be associated with any
activity, function or process within the organization and will enable the
organization to take advantage of opportunities and minimize potential losses.
Risk management is successfully applied in the private sector, where
insurance, banking, trade and industry find that it creates opportunities to
improve business results. The use of risk management can also help the public

Student: Nguyễn Thị Thúy

12

Class:CQ51/05.01