Circular 81/2019/TT-BTC regulating risk management in customs operations issued by the Minister of Finance

MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No. 81/2019/TT-BTC

Hanoi, November 15, 2019

PP. MINISTER
DEPUTY MINISTER




Vu Thi Mai

No.

Information criteria

(1)

(2)

A

Information about customs declarants

I

Information about enterprises participating in goods import, export and transit activities

1

General information

1.1

Enterprise name

- Full name

- Trade name

1.2

Enterprise code

- Enterprise code (according to enterprise registration)

- Other TINs (according to Notice on issuance of TIN of tax authorities)

1.3

Enterprise Registration Certificate

1.4

Head office address

- Head office address according to enterprise registration

- Address for receipt of tax notice

- Address of active head office

1.5

Addresses of enterprise’s branches

1.6

Information about enterprise owner and legal representative of enterprise

1.7

Information about enterprise status

1.8

Types of enterprise for customs management

1.9

Relationship of the enterprise (within the same company/corporation; subsidiary/parent company; business partner; customs brokerage agents, import and export entrustee; entrusting, importing and exporting, joint venture; joint stock (more than 5% of common shares) and other relationships)

2

Information about import, export and transit activities

2.1

Information about period and frequency of import, export and transit activities

2.2

Information about turnovers of import, export and dutiable value of goods

3

Information about compliance with regulations and law

3.1

Information about compliance with regulations and law on tax submission and tax enforcement in import and export activities

3.2

Information about sanctions in goods import, export and transit of customs authorities and other competent authorities

4

Other relevant information

II

Information about customs brokerage agents

1

Information specified in Part I Section A of this Annex

2

Information about customs brokers

3

Amount of customs declarations accepted by customs brokerage agents for procedures

4

Amount of customs declarations specifying customs brokerage agents as goods owners

5

Information about owners of import and export goods

III

Information about enterprises providing international postal services and enterprises providing international express delivery services

1

Information specified in Part I Section A of this Annex

2

Information about eligibility for issuance of license for provision of postal services

3

Information about contents and valid period of the postal license, documents confirming notification of provision of postal services; revisions, reissuance or revocation of the postal license

4

Information about financial and personnel capacity

5

Information about information technology infrastructures; methods of service provision, management and operation; internal control system

6

Information about measures to ensure information security and safety for humans, sent parcels and postal service network

7

Amount of import and export declarations taken over by the enterprises for adoption of customs procedures on behalf of goods owners

8

Information about owners of import and export goods

IV

Information about owners of transports and operators of transports making entry, exit or transit, or persons authorized by owners of transports making entry, exit or transit

1

Information about owners or operators of transports making entry, exit and transit

1.1

General information

1

- Full name

- Nationality

- Residential address

- Phone number

- ID number (date and place of issue)

- Citizenship ID number (date and place of issue)

- Passport number (date and place of issue)

- Tax identification number (if any)

- Other equivalent documents

1.2

Information about period and frequency of entry, exit and transit activities

1.3

Information about violations in entry, exit and transit activities of transports, owners and operators of transports

1.4

Information about declaration and cooperation in providing information for customs authorities during procedures for entry, exit and transit

2

Information about persons authorized by owners of transports making entry, exit and transit

2.1

Information specified in Points 1.1, 1.2 and 1.4 Part IV Section A of this Annex

2.2

Information about authorization for adopting import, export and transit procedures of customs declarants

3

Other relevant information

V

Information about persons authorized by goods owners in case goods are personal gifts or presents; luggage sent before and after trips of persons making entry, exit and transit; goods imported for execution of tax-free investment plans (as specified in Clause 3 Article 1 of Decree No. 59/2018/ND-CP)

1

Information about goods owners

1.1

Information specified in Part I Section A of this Annex (in case goods owners are organizations and individuals)

- Name of tax-free investment plans

2

Information specified in Section D of this Annex (in case goods owners are persons making entry and exit)

3

Information about persons authorized by goods owners

- Full name

- Nationality

- Residential address

- Phone number

- ID number (date and place of issue)

- Citizenship ID number (date and place of issue)

- Passport number (date and place of issue)

- Tax identification number (if any)

- Other equivalent documents

4

Information about authorization documents

5

Information about goods

5.1

General information

- Name of goods:

- Amount/Luggage amount

- Weight

5.2

For goods imported for execution of tax-free investment plans

- Code of goods

- Name goods according to schedules for import and export duties

- Name in English

- Commercial name

- Manufacturers

- Symbol codes

- Model

- Year of manufacture, materials, components, contents and labels

- Purpose of goods

5.3

Other relevant information

B

Information about import, export and transit goods

1

Name of goods

2

HS Codes of import and export goods under list of goods under line management

3

HS Codes of import and export goods under management of tax laws

4

Origin of import and export goods

5

Customs value

6

Information about import and export goods before arriving or leaving border checkpoints; import and export goods consolidator, stored and managed at warehouses, storage, ports and border areas

7

Information about signs of risks or violations against policies on line management, goods origin and classification, customs value, tax policies, etc.

8

Other relevant information

C

Information about transports making entry, exit and transit

1

General information about transports making entry, exit and transit

- Name of transports

- Types of transports

- Registration No.

- Payload

- Country

- Specifications of transports making entry, exit and transit

2

Owners of transports making entry, exit and transit

3

Persons operating and working on transports making entry, exit and transit

4

Domestic and international transport ports and routes

5

Information about activities of transports making entry, exit and transit

6

Information about results of customs procedures with respect to transports making entry, exit and transit

7

Other relevant information

D

Information about persons and luggage of persons making entry, exit and transit

1

Full name

2

Date of birth

3

Gender

4

Nationality

5

Residential address

6

Phone number

7

ID number (date and place of issue)

8

Citizenship ID number (date and place of issue)

9

Passport number (date and place of issue)

10

Tax identification number (if any)

11

Information about the trip

12

Information about carry-on luggage

13

Information about progress of entry, exit and transit

14

Information about results of management measures of customs authorities and relevant regulatory authorities

15

Information about violations against regulations and law on customs, tax laws, accounting and stocktaking laws

16

Information about results of customs procedures and inspection with respect to luggage of persons making entry, exit and transit

17

Other relevant information

DD

Information about organizations and individuals participating in or involved in manufacturing and import, export, entry, exit and transit activities

I

Information about organizations and individuals who are foreign business partners

1

Full name

2

Passport number

3

Codes provided by customs authorities for management purposes

4

Address

5

Nationality

6

Relationship and cooperation in import and export activities with organizations and individuals in Vietnam

7

Information about violations overseas

8

Information about violations of organizations and individuals in Vietnam relating import and export of shipments that involve foreign partners

9

Other relevant information

II

Information about enterprises trading duty-free goods

1

Information specified in Part I Section A of this Annex

2

Certificate of eligibility for sale of duty-free goods

3

Location for sale of duty-free goods

4

Storage of duty-free goods

5

Target buyers of duty-free goods

6

Goods for sale at duty-free stores; disposed goods; samples; goods on trial

7

Final accounts with respect to goods brought into for sale at duty-free stores

III

Information about enterprises providing ports, storage and warehouses; enterprises providing bonded warehouses; enterprises providing container-freight stations; enterprises providing LCL consolidation services

1

Information specified in Part I Section A of this Annex

2

License for operation of ports, storage and warehouses; bonded warehouses

3

Address and area of ports, storage and warehouses; bonded warehouses

4

Information relating to preservation of goods at ports, storage and warehouses; bonded warehouses

5

List of enterprises hiring the location to store goods

IV

Enterprises providing transport for import, export and transit goods

1

Information specified in Part I Section A of this Annex

2

License for transport operation

3

Information about transport personnel

4

List of transports carrying import, export and transit goods

5

List of enterprises hiring transports for import, export and transit goods

6

Routes of transport of import, export and transit goods

V

Information about enterprises carrying out commercial assessment regarding import, export and transit goods

1

Information specified in Part I Section A of this Annex

2

Information about persons conducting assessment

2.1

Education of persons conducting assessment (university, college)

2.2

Specialized certificates (in case required by regulations and law)

- Name of certificates

- Specialized fields

- Date of issue

- Place of issue

2.3

Work period in the field of goods and service assessment

3

Information about procedures and methods of assessing goods and services

3.1

Technical equipment serving assessment

3.2

Operational process

3.3

Certificates (if any)

- Certificates of quality assurance system

- Certificates of quality control system (adopt individually with respect to each institution conducting assessment)

- Certificates of laboratory conformity.

4

Information about violations in case certificates of assessment display incorrect results

4.1

Fine amounts that enterprises providing commercial assessment services with respect to import and export goods must pay customers in case certificates of assessment display incorrect results due to unintentional errors

4.2

Damages that enterprises providing commercial assessment services with respect to import and export goods must pay customers in case certificates of assessment display incorrect results due to intentional errors

No.

Criteria

1

2

1.

First criteria. An enterprise is not under list of first-degree compliant enterprises.

2.

Second criteria. The enterprise, enterprise owners, Chairperson of Board of Directors, General Director, Director, legal representatives of the enterprise are not sanctioned against violations specified in Point 1 Section I Annex VI (Violations to be charged or filed for charge regarding smuggling or illegally transporting goods or currency across borders, manufacturing or trading of prohibited commodities, committing trade frauds, tax evasion or tax fraud) attached to this Circular within 365 consecutive days prior to the date of assessment.

3.

Third criteria. The enterprise is not sanctioned against violations specified in Point 2 Section I Annex VI (Violations to be met with administrative sanctions for smuggling, illegally transporting goods or currency across borders, manufacturing, trading prohibited commodities, committing trade frauds, tax evasion or tax fraud), Section II Annex VI (Violations to be met with administrative sanctions for failure to comply with request of customs authorities in customs procedures, examination, supervision, customs control, post clearance examination or inspection) and Section III Annex VI (Violations to be met with administrative sanctions with fine amounts exceeding powers of heads of customs departments, heads of departments for post clearance inspection and similar positions) attached to this Circular within 365 consecutive days prior to the date of assessment.

4.

Fourth criteria. Total times the enterprise is sanctioned for violations specified in Section IV Annex VI (Violations to be met with administrative sanctions with fine amounts within powers of heads of customs departments, heads of departments for post clearance inspection and similar positions) attached to this Circular do not exceed 1% of total number of declarations granted customs clearance of the enterprise within 365 consecutive days prior to the date of assessment.

5.

Fifth criteria. The enterprise does not owe any duties, late payment interests, fines, customs fees and charges for goods and transports in transit more than 90 days within 365 consecutive days prior to the date of assessment.

6.

Sixth criteria. The enterprise is not under list of enterprises not operating at registered head offices according to examination and verification results of customs authorities or informed to customs authorities by competent authorities within 365 consecutive days prior to the date of assessment.

7.

Seventh criteria. At the time of assessment, the enterprise is participating in cooperation or partnership programs with customs authorities (if any) regarding cooperation in providing information serving compliance assessment.

8.

Eighth criteria. At the time of assessment, the enterprise is not under list of poorly compliant enterprises according to assessment results provided for customs authorities by tax authorities.

9.

Ninth criteria. The enterprise has been participating in goods import, export and transit activities more than 365 days and having more than 100 declarations for import, export and transit goods granted for customs clearance within 365 consecutive days prior to the date of assessment.

No.

Criteria

1

2

1.

First criteria. A customs brokerage agent is not under list of first-degree compliant enterprises.

2.

Second criteria. The customs brokerage agent proceeding with customs procedures for the shipments is not sanctioned against violations specified in Point 1 Section I Annex VI (Violations to be charged or filed for charge regarding smuggling or illegally transporting goods or currency across borders, manufacturing or trading of prohibited commodities, committing trade frauds, tax evasion and tax fraud) attached to this Circular within 365 consecutive days prior to the date of assessment.

3.

Third criteria. Total times the customs brokerage agent is sanctioned for violations specified in Point 2 Section I Annex VI (Violations to be met with administrative sanctions for smuggling, illegally transporting goods or currency across borders, manufacturing, trading prohibited commodities, committing trade frauds, tax evasion or tax fraud), Section II Annex VI (Violations to be met with administrative sanctions for failure to comply with request of customs authorities in customs procedures, examination, supervision, customs control, post clearance examination or inspection) and Section III Annex VI (Violations to be met with administrative sanctions with fine amounts exceeding powers of heads of customs departments, heads of departments for post clearance inspection and similar positions) attached to this Circular do not exceed 0.5% of total number of declarations performed by the customs brokerage agent on behalf of goods owners that are granted customs clearance within 365 consecutive days prior to the date of assessment.

4.

Fourth criteria. Total times the customs brokerage agent is sanctioned for violations specified in Section IV Annex VI (Violations to be met with administrative sanctions with fine amounts within powers of heads of customs departments, heads of departments for post clearance inspection and similar positions) attached to this Circular do not exceed 3% of total number of declarations performed by the customs brokerage agent on behalf of goods owners that are granted customs clearance within 365 consecutive days prior to the date of assessment.

5.

Fifth criteria. The customs brokerage agent is not sanctioned for violations specified in Section V Annex VI (Violations in operation of customs brokerage agents) attached to this Circular within 365 consecutive days prior to the date of assessment.

6.

Sixth criteria. The customs brokerage agent is not under list of customs brokerage agents not operating at registered head offices according to examination and verification results of customs authorities or informed to customs authorities by competent authorities within 365 consecutive days prior to the date of assessment.

7.

Seventh criteria. At the time of the assessment, the customs brokerage agent is providing information serving compliance assessment on the basis of participation in cooperation agreement or partnership programs (if any) with customs authorities.

8.

Eighth criteria. The customs brokerage agent has been operating for more than 365 days and performing customs procedures on behalf of goods owners for 100 import and export declarations or more within 365 days prior to the date of assessment.

No.

Criteria

1

2

1.

First criteria. An enterprise is not under list of first-degree compliant enterprises.

2.

Second criteria. The enterprise proceeding with customs procedures on behalf of goods owners is not sanctioned against violations specified in Point 1 Section I Annex VI (Violations to be charged or filed for charge regarding smuggling or illegally transporting goods or currency across borders, manufacturing or trading of prohibited commodities, committing trade frauds, tax evasion and tax fraud) attached to this Circular within 365 consecutive days prior to the date of assessment.

3.

Third criteria. The enterprise performing customs procedures on behalf of goods owners is not sanctioned against violations specified in Point 2 Section I Annex VI (Violations to be met with administrative sanctions for smuggling, illegally transporting goods or currency across borders, manufacturing, trading prohibited commodities, committing trade frauds, tax evasion or tax fraud), Section II Annex VI (Violations to be met with administrative sanctions for failure to comply with request of customs authorities in customs procedures, examination, supervision, customs control, post clearance examination or inspection) and Section III Annex VI(Violations to be met with administrative sanctions with fine amounts exceeding powers of heads of customs departments, heads of departments for post clearance inspection and similar positions) attached to this Circular within 365 consecutive days prior to the date of assessment.

4.

Fourth criteria. Total times the enterprise is sanctioned for violations specified in Section IV Annex VI (Violations to be met with administrative sanctions with fine amounts within powers of heads of customs departments, heads of departments for post clearance inspection and similar positions) attached to this Circular do not exceed 1% of total number of declarations performed by the enterprise on behalf of goods owners that are granted customs clearance within 365 consecutive days prior to the date of assessment.

5.

Fifth criteria. The enterprise is not sanctioned against violations regarding items and commodities prohibited from being sent, accepted and transported via postal service network; violations regarding safety and security assurance in provision and use of postal services under Section VI Annex VI (Violations in postal operation) attached to this Circular which are notified to customs authorities by regulatory authorities within 365 consecutive days prior to the date of assessment.

6.

Sixth criteria. In case the enterprise pays duties on behalf of goods owners, the enterprise does not owe any duties, late payment interests, fines, customs fees and charges for goods and transports in transit more than 90 days within 365 consecutive days prior to the date of assessment.

7.

Seventh criteria. At the time of assessment, the enterprise fully and promptly provides information about goods upon arrival at border checkpoints; cooperates with customs authorities to dispose inventory; provides information about signs of risks and signs of violations of goods; provides information about information technology infrastructure; provides information about equipment and machinery at areas for joint examination and monitor of goods and internal management system of the enterprise for customs authorities on the basis of cooperation agreement or partnership programs (if any) with customs authorities.

8.

Eighth criteria. At the time of assessment, the enterprise has been operating more than 365 days.

No.

Criteria

1

2

1.

First criteria. A declarant is not sanctioned against violations specified in Section I Annex VI (Violations to be met with administrative sanctions for smuggling, illegally transporting goods or currency across borders, manufacturing, trading prohibited commodities, committing trade frauds, tax evasion or tax fraud), Section II Annex VI (Violations to be met with administrative sanctions for failure to comply with request of customs authorities in customs procedures, examination, supervision, customs control, post clearance examination or inspection), Section III Annex VI (Violations to be met with administrative sanctions with fine amounts exceeding powers of heads of customs departments, heads of departments for post clearance inspection and similar positions) and Section VII Annex VI (Violations of transports) attached to this Circular within 365 consecutive days prior to the date of assessment.

2.

Second criteria. The declarant is sanctioned for violations specified in Section IV Annex VI (Violations to be met with administrative sanctions with fine amounts within powers of heads of customs departments, heads of departments for post clearance inspection and similar positions) attached to this Circular no more than 1 time within 365 consecutive days prior to the date of assessment.

3.

Third criteria. At the time of assessment, the declarant participates in cooperation or partnership programs with customs authorities regarding construction of internal control system of enterprises, voluntary cooperation and provision information about risk warnings, signs of violations of goods and contents carried on transports making entry, exit and transit on a regular or irregular basis.

4.

Fourth criteria. The declarant has been participating in entry and exit activities more than 365 days and having more than 50 entry and exit declarations with transports granted customs clearance within 365 consecutive days prior to the date of assessment.

No.

Criteria

1

2

1.

First criteria. An enterprise is not under list of first-degree compliant enterprises.

2.

Second criteria. The enterprise, enterprise owners, Chairperson of Board of Directors, General Director, Director, legal representatives of the enterprise are not sanctioned against violations specified in Point 1 Section I Annex VI (Violations to be charged or filed for charge regarding smuggling or illegally transporting goods or currency across borders, manufacturing or trading of prohibited commodities, committing trade frauds, tax evasion or tax fraud) attached to this Circular within 365 consecutive days prior to the date of assessment.

3.

Third criteria. The enterprise is not sanctioned with such fine amount of a single sanction that exceeds powers of managers of customs departments, heads of departments for post clearance inspection and similar positions within 365 days prior to the date of assessment.

4.

Fourth criteria. The enterprise is not sanctioned with such fine amount of a single sanction that exceeds powers of heads of customs departments, heads of departments for post clearance inspection and similar positions within 365 days prior to the date of assessment.

5.

Fifth criteria. Total times the enterprise is sanctioned for violations specified in Section IV Annex VI (Violations to be met with administrative sanctions with fine amounts within powers of heads of customs departments, heads of departments for post clearance inspection and similar positions) attached to this Circular do not exceed 1% of total number of shipments entering/exiting their ports, storage and warehouses within 365 consecutive days prior to the date of assessment.

6.

Sixth criteria. At the time of assessment, the enterprise participates in cooperation or partnership programs with customs authorities (if any) regarding cooperation in providing information serving compliance assessment.

7.

Seventh criteria. The enterprise has been operating more than 365 days.

No.

Criteria

1

2

1.

First criteria. An enterprise is not under lists of first-degree and second-degree compliant enterprises.

2.

Second criteria. The enterprise, enterprise owners, Chairperson of Board of Directors, General Director, Director, legal representatives of the enterprise are not sanctioned against violations specified in Point 1 Section I Annex VI (Violations to be charged or filed for charge regarding smuggling or illegally transporting goods or currency across borders, manufacturing or trading of prohibited commodities, committing trade frauds, tax evasion or tax fraud) attached to this Circular within 365 consecutive days prior to the date of assessment.

3.

Third criteria. The enterprise is not sanctioned against violations specified in Point 2 Section I Annex VI (Violations to be met with administrative sanctions for smuggling, illegally transporting goods or currency across borders, manufacturing, trading prohibited commodities, committing trade frauds, tax evasion or tax fraud) and Section II Annex VI (Violations to be met with administrative sanctions for failure to comply with request of customs authorities in customs procedures, examination, supervision, customs control, post clearance examination or inspection) attached to this Circular within 365 consecutive days prior to the date of assessment.

4.

Fourth criteria. Total times the enterprise is sanctioned for violations specified in Section III Annex VI (Violations to be met with administrative sanctions with fine amounts exceeding powers of heads of customs departments, heads of departments for post clearance inspection and similar positions) attached to this Circular do not exceed 1% of total number of declarations granted customs clearance of the enterprise within 365 consecutive days prior to the date of assessment.

5.

Fifth criteria. Total times the enterprise is sanctioned for violations specified in Section IV Annex VI (Violations to be met with administrative sanctions with fine amounts within powers of heads of customs departments, heads of departments for post clearance inspection and similar positions) attached to this Circular do not exceed 2% of total number of declarations granted customs clearance of the enterprise within 365 consecutive days prior to the date of assessment.

6.

Sixth criteria. The enterprise does not owe duties, late payment interests and fines more than 90 days at the time of assessment.

7.

Seventh criteria. The enterprise has been participating in goods import, export and transit activities more than 365 days and having more than 50 declarations for import, export and transit goods granted for customs clearance within 365 consecutive days prior to the date of assessment.

No.

Criteria

1

2

1.

First criteria. A customs brokerage agent is not under lists of first-degree and second-degree compliant enterprises.

2.

Second criteria. The customs brokerage agent proceeding with customs procedures for the shipments is not be sanctioned against violations specified in Point 1 Section I Annex VI (Violations to be charged or filed for charge regarding smuggling or illegally transporting goods or currency across borders, manufacturing or trading of prohibited commodities, committing trade frauds, tax evasion and tax fraud) attached to this Circular within 365 consecutive days prior to the date of assessment.

3.

Third criteria. Total times the customs brokerage agent is sanctioned for violations specified in Point 2 Section I Annex VI (Violations to be met with administrative sanctions for smuggling, illegally transporting goods or currency across borders, manufacturing, trading prohibited commodities, committing trade frauds, tax evasion or tax fraud) and Section II Annex VI (Violations to be met with administrative sanctions for failure to comply with request of customs authorities in customs procedures, examination, supervision, customs control, post clearance examination or inspection) attached to this Circular do not exceed 2% of total number of declarations performed by the customs brokerage agent on behalf of goods owners that are granted customs clearance within 365 consecutive days prior to the date of assessment.

4.

Fourth criteria. Total times the customs brokerage agent is sanctioned for violations specified in Section III Annex VI (Violations to be met with administrative sanctions with fine amounts exceeding powers of heads of customs departments, heads of departments for post clearance inspection and similar positions) attached to this Circular do not exceed 3% of total number of declarations performed by the customs brokerage agent on behalf of goods owners that are granted customs clearance within 365 consecutive days prior to the date of assessment.

5.

Fifth criteria. Total times the customs brokerage agent is sanctioned for violations specified in Section IV Annex VI (Violations to be met with administrative sanctions with fine amounts within powers of heads of customs departments, heads of departments for post clearance inspection and similar positions) attached to this Circular do not exceed 5% of total number of declarations performed by the customs brokerage agent on behalf of goods owners that are granted customs clearance within 365 consecutive days prior to the date of assessment.

6.

Sixth criteria. The customs brokerage agent is not sanctioned for violations specified in Section V Annex VI (Violations in operation of customs brokerage agents) attached to this Circular within 365 consecutive days prior to the date of assessment.

No.

Criteria

1

2

1.

First criteria. An enterprise is not under lists of first-degree and second-degree compliant enterprises.

2.

Second criteria. The enterprise proceeding with customs procedures on behalf of goods owners is not sanctioned against violations specified in Point 1 Section I Annex VI (Violations to be charged or filed for charge regarding smuggling or illegally transporting goods or currency across borders, manufacturing or trading of prohibited commodities, committing trade frauds, tax evasion and tax fraud) attached to this Circular within 365 consecutive days prior to the date of assessment.

3.

Third criteria. The enterprise performing customs procedures on behalf of goods owners is not sanctioned against violations specified in Point 2 Section I Annex VI (Violations to be met with administrative sanctions for smuggling, illegally transporting goods or currency across borders, manufacturing, trading prohibited commodities, committing trade frauds, tax evasion or tax fraud) and Section II Annex VI (Violations to be met with administrative sanctions for failure to comply with request of customs authorities in customs procedures, examination, supervision, customs control, post clearance examination or inspection) attached to this Circular within 365 consecutive days prior to the date of assessment.

4.

Fourth criteria. Total times the enterprise is sanctioned for violations specified in Section III Annex VI (Violations to be met with administrative sanctions with fine amounts exceeding powers of heads of customs departments, heads of departments for post clearance inspection and similar positions) attached to this Circular do not exceed 1% of total number of declarations performed by the enterprise on behalf of goods owners that are granted customs clearance within 365 consecutive days prior to the date of assessment.

5

Fifth criteria. Total times the enterprise is sanctioned for violations specified in Section IV Annex VI (Violations to be met with administrative sanctions with fine amounts within powers of heads of customs departments, heads of departments for post clearance inspection and similar positions) attached to this Circular do not exceed 2% of total number of declarations performed by the enterprise on behalf of goods owners that are granted customs clearance within 365 consecutive days prior to the date of assessment.

6.

Sixth criteria. The enterprise is not sanctioned against violations regarding items and commodities prohibited from being sent, accepted and transported via postal service network; violations regarding safety and security assurance in provision and use of postal services under Section VI Annex VI (Violations in postal operation)attached to this Circular which are notified to customs authorities by regulatory authorities within 365 consecutive days prior to the date of assessment.

7.

Seventh criteria. In case the enterprise pays duties on behalf of goods owners, the enterprise does not owe duties, late payment interests and fines more than 90 days at the time of assessment.

No.

Criteria

1

2

1.

First criteria. A customs declarant is not under list of second-degree compliant declarants.

2.

Second criteria. The declarant is not sanctioned against violations specified in Point 1 Section I Annex VI (Violations to be charged or filed for charge regarding smuggling or illegally transporting goods or currency across borders, manufacturing or trading of prohibited commodities, committing trade frauds, tax evasion and tax fraud) and Points 1 and 2 Section VII Annex VI (Violations to be met with administrative sanctions regarding loading, unloading, transshipment, carriage transfer or carriage detachment of import, export and transit goods on transports that are currently subject to customs inspection and monitor without agreement of customs authorities and failure to provide or fully and promptly provide documents, files and digital data related to transports making entry and exit upon request of customs authorities as per the law) attached to this Circular within 365 consecutive days prior to the date of assessment.

3.

Third criteria. A declarant is sanctioned against violations specified in Point 2 Section I Annex VI (Violations to be met with administrative sanctions for smuggling, illegally transporting goods or currency across borders, manufacturing, trading prohibited commodities, committing trade frauds, tax evasion or tax fraud), Section II Annex VI (Violations to be met with administrative sanctions for failure to comply with request of customs authorities in customs procedures, examination, supervision, customs control, post clearance examination or inspection), Section III Annex VI (Violations to be met with administrative sanctions with fine amounts exceeding powers of heads of customs departments, heads of departments for post clearance inspection and similar positions) and Points 3, 4 and 5 Section VII Annex VI (Violations of transports) attached to this Circular no more than 1 time within 365 consecutive days prior to the date of assessment.

4.

Fourth criteria. The declarant is sanctioned for violations specified in Section IV Annex VI (Violations to be met with administrative sanctions with fine amounts within powers of heads of customs departments, heads of departments for post clearance inspection and similar positions) attached to this Circular no more than 4 times within 365 consecutive days prior to the date of assessment.

No.

Criteria

1

2

1.

First criteria. An enterprise is not under lists of first-degree and second-degree compliant enterprises.

2.

Second criteria. The enterprise, enterprise owners, Chairperson of Board of Directors, General Director, Director, legal representatives of the enterprise are not sanctioned against violations specified in Point 1 Section I Annex VI (Violations to be charged or filed for charge regarding smuggling or illegally transporting goods or currency across borders, manufacturing or trading of prohibited commodities, committing trade frauds, tax evasion or tax fraud) attached to this Circular within 365 consecutive days prior to the date of assessment.

3.

Third criteria. The enterprise is not sanctioned with such fine amount of a single sanction that exceeds powers of managers of customs departments and similar positions within 365 days prior to the date of assessment.

4.

Fourth criteria. Total times the enterprise is sanctioned for violations specified in Section III Annex VI (Violations to be met with administrative sanctions with fine amounts exceeding powers of heads of customs departments, heads of departments for post clearance inspection and similar positions) attached to this Circular do not exceed 1% of total number of shipments entering/exiting their ports, storage and warehouses within 365 consecutive days prior to the date of assessment.

5.

Fifth criteria. Total times the enterprise is sanctioned for violations specified in Section IV Annex VI (Violations to be met with administrative sanctions with fine amounts within powers of heads of customs departments, heads of departments for post clearance inspection and similar positions) attached to this Circular do not exceed 2% of total number of shipments entering/exiting their ports, storage and warehouses within 365 consecutive days prior to the date of assessment.

No.

Criteria

1

2

1.

First criteria. An enterprise is not under lists of first-degree, second-degree and third degree compliant enterprises.

2.

Second criteria. The enterprise, enterprise owners, Chairperson of Board of Directors, General Director, Director, legal representatives of the enterprise are not sanctioned against violations specified in Point 1 Section I Annex VI (Violations to be charged or filed for charge regarding smuggling or illegally transporting goods or currency across borders, manufacturing or trading of prohibited commodities, committing trade frauds, tax evasion or tax fraud) attached to this Circular within 365 consecutive days prior to the date of assessment.

3.

Third criteria. The enterprise is not sanctioned against violations specified in Point 2 Section I Annex VI (Violations to be met with administrative sanctions for smuggling, illegally transporting goods or currency across borders, manufacturing, trading prohibited commodities, committing trade frauds, tax evasion or tax fraud) and Section II Annex VI (Violations to be met with administrative sanctions for failure to comply with request of customs authorities in customs procedures, examination, supervision, customs control, post clearance examination or inspection) attached to this Circular within 365 consecutive days prior to the date of assessment.

4

Fourth criteria. Total times the enterprise is sanctioned for violations specified in Section III Annex VI (Violations to be met with administrative sanctions for violations sanctioned with fine amounts exceeding powers of heads of customs departments, heads of departments for post clearance inspection and similar positions) attached to this Circular do not exceed 2% of total number of declarations granted customs clearance of the enterprise within 365 consecutive days prior to the date of assessment.

5

Fifth criteria. Total times the enterprise is sanctioned for violations specified in Section IV Annex VI (Violations to be met with administrative sanctions with fine amounts within powers of heads of customs departments, heads of departments for post clearance inspection and similar positions) attached to this Circular do not exceed 3% of total number of declarations granted customs clearance of the enterprise within 365 consecutive days prior to the date of assessment.

6

Sixth criteria. The enterprise does not owe duties, late payment interests and fines more than 90 days at the time of assessment.

No.

Criteria

1

2

1.

First criteria. A customs brokerage agent is not under lists of first-degree, second-degree and third-degree compliant enterprises.

2.

Second criteria. The customs brokerage agent proceeding with customs procedures for the shipments is not be sanctioned against violations specified in Point 1 Section I Annex VI (Violations to be charged or filed for charge regarding smuggling or illegally transporting goods or currency across borders, manufacturing or trading of prohibited commodities, committing trade frauds, tax evasion and tax fraud) attached to this Circular within 365 consecutive days prior to the date of assessment.

3.

Third criteria. Total times the customs brokerage agent is sanctioned for violations specified in Point 2 Section I Annex VI (Violations to be met with administrative sanctions for smuggling, illegally transporting goods or currency across borders, manufacturing, trading prohibited commodities, committing trade frauds, tax evasion or tax fraud) and Section II Annex VI (Violations to be met with administrative sanctions for failure to comply with request of customs authorities in customs procedures, examination, supervision, customs control, post clearance examination or inspection) attached to this Circular do not exceed 3% of total number of declarations performed by the customs brokerage agent on behalf of goods owners that are granted customs clearance within 365 consecutive days prior to the date of assessment.

4.

Fourth criteria. Total times the customs brokerage agent is sanctioned for violations specified in Section III Annex VI (Violations to be met with administrative sanctions with fine amounts exceeding powers of heads of customs departments, heads of departments for post clearance inspection and similar positions) attached to this Circular do not exceed 7% of total number of declarations performed by the customs brokerage agent on behalf of goods owners that are granted customs clearance within 365 consecutive days prior to the date of assessment.

5.

Fifth criteria. Total times the customs brokerage agent is sanctioned for violations specified in Section IV Annex VI (Violations to be met with administrative sanctions with fine amounts within powers of heads of customs departments, heads of departments for post clearance inspection and similar positions) attached to this Circular do not exceed 10% of total number of declarations performed by the customs brokerage agent on behalf of goods owners that are granted customs clearance within 365 consecutive days prior to the date of assessment.

6.

Sixth criteria. The customs brokerage agent is not sanctioned for violations specified in Section V Annex VI (Violations in operation of customs brokerage agents) attached to this Circular within 365 consecutive days prior to the date of assessment.

No.

Criteria

1

2

1.

First criteria. An enterprise is not under lists of first-degree, second-degree and third degree compliant enterprises.

2.

Second criteria. The enterprise proceeding with customs procedures on behalf of goods owners is not sanctioned against violations specified in Point 1 Section I Annex VI (Group of violations to be charged or filed for charge regarding smuggling or illegally transporting goods or currency across borders, manufacturing or trading of prohibited commodities, committing trade frauds, tax evasion and tax fraud) attached to this Circular within 365 consecutive days prior to the date of assessment.

3.

Third criteria. The enterprise performing customs procedures on behalf of goods owners is not sanctioned against violations specified in Point 2 Section I Annex VI (Violations to be met with administrative sanctions for smuggling, illegally transporting goods or currency across borders, manufacturing, trading prohibited commodities, committing trade frauds, tax evasion or tax fraud) and Section II Annex VI (Violations to be met with administrative sanctions for failure to comply with request of customs authorities in customs procedures, examination, supervision, customs control, post clearance examination or inspection) attached to this Circular within 365 consecutive days prior to the date of assessment.

4.

Fourth criteria. Total times the enterprise is sanctioned for violations specified in Section III Annex VI (Violations to be met with administrative sanctions with fine amounts exceeding powers of heads of customs departments, heads of departments for post clearance inspection and similar titles) attached to this Circular do not exceed 2% of total number of declarations performed by the enterprise on behalf of goods owners that are granted customs clearance within 365 consecutive days prior to the date of assessment.

5.

Fifth criteria. Total times the enterprise is sanctioned for violations specified in Section IV Annex VI (Violations to be met with administrative sanctions with fine amounts within powers of heads of customs departments, heads of departments for post clearance inspection and similar titles) attached to this Circular do not exceed 3% of total number of declarations performed by the enterprise on behalf of goods owners that are granted customs clearance within 365 consecutive days prior to the date of assessment.

6.

Sixth criteria. The enterprise is not sanctioned against violations regarding items and commodities prohibited from being sent, accepted and transported via postal service network; violations regarding safety and security assurance in provision and use of postal services under Section VI Annex VI (Violations in postal operation) attached to this Circular which are notified to customs authorities by regulatory authorities within 365 consecutive days prior to the date of assessment.

7.

Seventh criteria. In case the enterprise pays duties on behalf of goods owners, the enterprise does not owe duties, late payment interests and fines more than 90 days at the time of assessment.

No.

Criteria

1

2

1.

First criteria. A customs declarant is not under lists of second-degree and third-degree compliant declarants.

2.

Second criteria. The declarant is not sanctioned against violations specified in Point 1 Section I Annex VI (Violations to be charged or filed for charge regarding smuggling or illegally transporting goods or currency across borders, manufacturing or trading of prohibited commodities, committing trade frauds, tax evasion and tax fraud) and Points 1 and 2 Section VII Annex VI (Violations to be met with administrative sanctions regarding loading, unloading, transshipment, carriage transfer or carriage detachment of import, export and transit goods on transports that are currently subject to customs inspection and monitor without agreement of customs authorities and failure to provide or fully and promptly provide documents, files and digital data related to transports making entry and exit upon request of customs authorities as per the law) attached to this Circular within 365 consecutive days prior to the date of assessment.

3.

Third criteria. A declarant is sanctioned against violations specified in Point 2 Section I Annex VI (Violations to be met with administrative sanctions for smuggling, illegally transporting goods or currency across borders, manufacturing, trading prohibited commodities, committing trade frauds, tax evasion or tax fraud), Section II Annex VI (Violations to be met with administrative sanctions for failure to comply with request of customs authorities in customs procedures, examination, supervision, customs control, post clearance examination or inspection), Section III Annex VI (Violations to be met with administrative sanctions with fine amounts exceeding powers of heads of customs departments, heads of departments for post clearance inspection and similar titles) and Points 3, 4 and 5 Section VII Annex VI (Violations of transports) attached to this Circular no more than 3 times within 365 consecutive days prior to the date of assessment.

4.

Fourth criteria. The declarant is sanctioned for violations specified in Section IV Annex VI (Violations to be met with administrative sanctions with fine amounts within powers of heads of customs departments, heads of departments for post clearance inspection and similar positions) attached to this Circular no more than 6 times within 365 consecutive days prior to the date of assessment.

No.

Criteria

1

2

1.

First criteria. An enterprise is not under lists of first-degree, second-degree and third degree compliant enterprises.

2.

Second criteria. The enterprise, enterprise owners, Chairperson of Board of Directors, General Director, Director, legal representatives of the enterprise are not sanctioned against violations specified in Point 1 Section I Annex VI (Group of violations to be charged and filed for charge regarding smuggling or illegally transporting goods or currency across borders, manufacturing or trading of prohibited commodities, committing trade frauds, tax evasion or tax fraud) attached to this Circular within 365 consecutive days prior to the date of assessment.

3.

Third criteria. The enterprise is not sanctioned with such fine amount of a single sanction that exceeds powers of managers of customs departments and similar positions more than 1 time within 365 days prior to the date of assessment.

4.

Fourth criteria. Total times the enterprise is sanctioned for violations specified in Section III Annex VI (Violations to be met with administrative sanctions with fine amounts exceeding powers of heads of customs departments, heads of departments for post clearance inspection and similar positions) attached to this Circular do not exceed 2% of total number of shipments entering/exiting their ports, storage and warehouses within 365 consecutive days prior to the date of assessment.

5.

Fifth criteria. Total times the enterprise is sanctioned for violations specified in Section IV Annex VI (Violations to be met with administrative sanctions with fine amounts within powers of heads of customs departments, heads of departments for post clearance inspection and similar positions) attached to this Circular do not exceed 3% of total number of shipments entering/exiting their ports, storage and warehouses within 365 consecutive days prior to the date of assessment.

No.

Criteria

1

2

1.

First criteria. The enterprise, enterprise owners, Chairperson of Board of Directors, General Director, Director or legal representatives of the enterprise are sanctioned against violations specified in Point 1 Section I Annex VI (Violations to be charged and filed for charge regarding smuggling or illegally transporting goods or currency across borders, manufacturing or trading of prohibited commodities, committing trade frauds, tax evasion or tax fraud) attached to this Circular within 365 consecutive days prior to the date of assessment.

2.

Second criteria. The enterprise is sanctioned against violations specified in Point 2 Section I Annex VI (Violations to be met with administrative sanctions for smuggling, illegally transporting goods or currency across borders, manufacturing, trading prohibited commodities, committing trade frauds, tax evasion or tax fraud) and Section II Annex VI (Violations to be met with administrative sanctions for failure to comply with request of customs authorities in customs procedures, examination, supervision, customs control, post clearance examination or inspection) attached to this Circular within 365 consecutive days prior to the date of assessment.

3.

Third criteria. Total times the enterprise is sanctioned for violations specified in Section III Annex VI (Violations to be met with administrative sanctions with fine amounts exceeding powers of heads of customs departments, heads of departments for post clearance inspection and similar positions) attached to this Circular exceed 2% of total number of declarations granted customs clearance of the enterprise within 365 consecutive days prior to the date of assessment.

4.

Fourth criteria. Total times the enterprise is sanctioned for violations specified in Section IV Annex VI (Violations to be met with administrative sanctions with fine amounts within powers of heads of customs departments, heads of departments for post clearance inspection and similar titles) attached to this Circular exceed 3% of total number of declarations granted customs clearance of the enterprise within 365 consecutive days prior to the date of assessment.

5.

Fifth criteria. The enterprise owes duties, late payment interests or fines more than 90 days at the time of assessment.

No.

Criteria

1

2

1.

First criteria. The customs brokerage agent proceeding with customs procedures for the shipments is sanctioned against violations specified in Point 1 Section I Annex VI (Violations to be charged regarding smuggling, committing trade frauds, tax evasion and tax fraud) attached to this Circular within 365 consecutive days prior to the date of assessment.

2.

Second criteria. Total times the customs brokerage agent is sanctioned for violations specified in Point 2 Section I Annex VI (Violations to be met with administrative sanctions for smuggling, illegally transporting goods or currency across borders, manufacturing, trading prohibited commodities, committing trade frauds, tax evasion or tax fraud) and Section II Annex VI (Violations to be met with administrative sanctions for failure to comply with request of customs authorities in customs procedures, examination, supervision, customs control, post clearance examination or inspection) attached to this Circular exceed 3% of total number of declarations performed by the customs brokerage agent on behalf of goods owners that are granted customs clearance within 365 consecutive days prior to the date of assessment.

3.

Third criteria. Total times the customs brokerage agent is sanctioned for violations specified in Section III Annex VI (Violations to be met with administrative sanctions with fine amounts exceeding powers of heads of customs departments, heads of departments for post clearance inspection and similar positions) attached to this Circular exceed 1% of total number of declarations performed by the customs brokerage agent on behalf of goods owners that are granted customs clearance within 365 consecutive days prior to the date of assessment.

4.

Fourth criteria. Total times the customs brokerage agent is sanctioned for violations specified in Section IV Annex VI (Violations to be met with administrative sanctions with fine amounts within powers of heads of customs departments, heads of departments for post clearance inspection and similar positions) attached to this Circular exceed 10% of total number of declarations performed by the customs brokerage agent on behalf of goods owners that are granted customs clearance within 365 consecutive days prior to the date of assessment.

5.

Fifth criteria. The customs brokerage agent is sanctioned for violations specified in Section V Annex VI (Violations in operation of customs brokerage agents) attached to this Circular within 365 consecutive days prior to the date of assessment.

No.

Criteria

1

2

1.

First criteria. The enterprise proceeding with customs procedures on behalf of goods owners is sanctioned against violations specified in Point 1 Section I Annex VI (Violations to be charged or filed for charge regarding smuggling or illegally transporting goods or currency across borders, manufacturing or trading of prohibited commodities, committing trade frauds, tax evasion and tax fraud) attached to this Circular within 365 consecutive days prior to the date of assessment.

2.

Second criteria. The enterprise performing customs procedures on behalf of goods owners is not sanctioned against violations specified in Point 2 Section I Annex VI (Violations to be met with administrative sanctions for smuggling, illegally transporting goods or currency across borders, manufacturing, trading prohibited commodities, committing trade frauds, tax evasion or tax fraud) and Section II Annex VI (Violations to be met with administrative sanctions for failure to comply with request of customs authorities in customs procedures, examination, supervision, customs control, post clearance examination or inspection) attached to this Circular within 365 consecutive days prior to the date of assessment.

3.

Third criteria. Total times the enterprise is sanctioned for violations specified in Section III Annex VI (Violations to be met with administrative sanctions with fine amounts exceeding powers of heads of customs departments, heads of departments for post clearance inspection and similar positions) attached to this Circular exceed 2% of total number of declarations performed by the enterprise on behalf of goods owners that are granted customs clearance within 365 consecutive days prior to the date of assessment.

4.

Fourth criteria. Total times the enterprise is sanctioned for violations specified in Section IV Annex VI (Violations to be met with administrative sanctions with fine amounts within powers of heads of customs departments, heads of departments for post clearance inspection and similar titles) attached to this Circular exceed 3% of total number of declarations performed by the enterprise on behalf of goods owners that are granted customs clearance within 365 consecutive days prior to the date of assessment.

5.

Fifth criteria. The enterprise is sanctioned against violations regarding items and commodities prohibited from being sent, accepted and transported via postal service network; violations regarding safety and security assurance in provision and use of postal services under Section VI Annex VI (Violations in postal operation) attached to this Circular which are notified to customs authorities by regulatory authorities within 365 consecutive days prior to the date of assessment.

6.

Sixth criteria. In case the enterprise pays duties on behalf of goods owners, the enterprise owes duties, late payment interests or fines more than 90 days at the time of assessment.

No.

Criteria

1

2

1.

First criteria. The declarant is sanctioned against violations specified in Point 1 Section I Annex VI (Violations to be charged or filed for charge regarding smuggling or illegally transporting goods or currency across borders, manufacturing or trading of prohibited commodities, committing trade frauds, tax evasion and tax fraud) or Point 1 or Point 2 Section VII Annex VI (Violations to be met with administrative sanctions regarding loading, unloading, transshipment, carriage transfer or carriage detachment of import, export and transit goods on transports that are currently subject to customs inspection and monitor without agreement of customs authorities and failure to provide or fully and promptly provide documents, files and digital data related to transports making entry and exit upon request of customs authorities as per the law) attached to this Circular within 365 consecutive days prior to the date of assessment.

2.

Second criteria. A declarant is sanctioned against violations specified in Point 2 Section I Annex VI (Violations to be met with administrative sanctions for smuggling, illegally transporting goods or currency across borders, manufacturing, trading prohibited commodities, committing trade frauds, tax evasion or tax fraud), Section II Annex VI (Violations to be met with administrative sanctions for failure to comply with request of customs authorities in customs procedures, examination, supervision, customs control, post clearance examination or inspection), Section III Annex VI (Violations to be met with administrative sanctions with fine amounts exceeding powers of heads of customs departments, heads of departments for post clearance inspection and similar titles) or Point 3, Point 4 or Point 5 Section VII Annex VI (Violations of transports) attached to this Circular more than 3 times within 365 consecutive days prior to the date of assessment.

3.

Third criteria. The declarant is sanctioned for violations specified in Section IV Annex VI (Violations to be met with administrative sanctions with fine amounts within powers of heads of customs departments, heads of departments for post clearance inspection and similar positions) attached to this Circular more than 6 times within 365 consecutive days prior to the date of assessment.

No.

Criteria

1

2

1.

First criteria. The enterprise, enterprise owners, Chairperson of Board of Directors, General Director, Director or legal representatives of the enterprise are sanctioned against violations specified in Point 1 Section I Annex VI (Violations to be charged and filed for charge regarding smuggling or illegally transporting goods or currency across borders, manufacturing or trading of prohibited commodities, committing trade frauds, tax evasion or tax fraud) attached to this Circular within 365 consecutive days prior to the date of assessment.

2.

Second criteria. The enterprise is sanctioned with such fine amount of a single sanction that exceeds powers of managers of customs departments and similar positions more than 1 time within 365 days prior to the date of assessment.

3.

Third criteria. Total times the enterprise is sanctioned for violations specified in Section III Annex VI (Violations to be met with administrative sanctions with fine amounts exceeding powers of heads of customs departments, heads of departments for post clearance inspection and similar positions) attached to this Circular exceed 2% of total number of shipments entering/exiting their ports, storage and warehouses within 365 consecutive days prior to the date of assessment.

4.

Fourth criteria. Total times the enterprise is sanctioned for violations specified in Section IV Annex VI (Violations to be met with administrative sanctions with fine amounts within powers of heads of customs departments, heads of departments for post clearance inspection and similar positions) attached to this Circular exceed 3% of total number of shipments entering/exiting their ports, storage and warehouses within 365 consecutive days prior to the date of assessment.