THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 114/2005/TT-BTC
Hanoi, December 15, 2005
 
CIRCULAR
GUIDING THE POST-CUSTOMS CLEARANCE INSPECTION OF EXPORTS AND IMPORTS
Pursuant to Customs Law No. 29/2001/QH10 of June 29, 2001;
Pursuant to Law No. 42/2005/QH11 of June 14, 2005, amending and supplementing a number of articles of the Customs Law;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry;
Pursuant to the Government’s Decree No. 154/2005/ND-CP of December 15, 2005 detailing the implementation of a number of articles of the Customs Law regarding the customs procedures, inspection and supervision;
The Finance Ministry hereby guides in detail a number of contents on post-customs clearance inspection of exports and imports as follows:
Part A
GENERAL GUIDANCE
1. Post customs clearance inspection means a professional activity carried out by specialized customs agencies in order to evaluate the accuracy and truthfulness of customs declarations on exports and imports already cleared from customs procedures and to assess the observance of law by customs declarers for use as bases for consideration of the priority levels in carrying out customs procedures, inspection and supervision and handling of violations (if any).
2. Post customs clearance inspection shall be conducted through the inspection of customs dossiers, accounting vouchers, accounting books, financial statements and documents related to exports and imports; in cases where it is necessary or conditions permit, the inspection shall be conducted on imports, which have been already cleared from customs procedures, of the following organizations and individuals (called the inspected units):
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