Based on the result of classification of customs declarations on the e-customs system, the decision of the Director of the Sub-department of Customs where the declaration is registered or the Sub-department of Customs where physical inspection of goods is carried out, information on the customs declaration, risk management information on the e-customs system, the customs official shall notify the declarant via the e-customs system of the submission or presentation of one or all documents enclosed with the customs dossier, and carry out detailed inspection of the customs dossier and physical inspection of goods. The customs inspection of goods shall include following steps:

1. Checking goods names, codes, and tax rates

- Checking goods names, codes, and tax rates upon inspection of the customs dossier: The customs official compares the declared information and accuracy of goods names, codes, and tax rates on the customs declaration with information on documents in the customs dossier.

- Checking goods names, codes, and tax rates upon physical inspection of goods: The customs official compares the declared information and accuracy of goods names, codes, and tax rates on the customs declaration with actual goods.

During the physical inspection of goods, the customs official must determine names and codes of goods according to the Vietnam’s List of exports or imports and corresponding tax schedules;

- If the shipment has been granted customs clearance on the basis of the analysis result, the customs authority may use such analysis result to carry out customs procedures for next shipments of the same declarant that have goods with the same names, origins, codes, and imported from the same manufacturer (for imports).

2. Inspection of customs value

- Customs dossiers of exports and imports that have to undergo detailed document inspection or physical inspection of goods shall undergo inspection of customs value while following customs procedures.

- The customs authority shall inspect the customs value declared by the declarant on the customs declaration or customs value declaration in accordance with instructions of Circular No. 38/2015/TT-BTC and Circular No. 39/2018/TT-BTC.

3. Inspection, determination of origins of exports and imports

3.1 With regard to exported goods

Origins of exports shall be determined according to the declaration made by the declarant, documents enclosed with the customs dossier, and actual goods.

3.2 With regard to imported goods

The customs authority check goods origins based on documents proving goods origins, the customs dossier, the actual goods, information relating to the goods and prescribed in Article 15 of the Government's Decree No. 19/2006/ND-CP dated February 20, 2006, the Circular on preferential and non-preferential rules of origins of the Ministry of Industry and Trade, and their guiding documents;

3.3 Verification of origins of imported goods

The General Department of Customs shall verify origins of imports with the competent C/O issuer, the entities that certifies good origins themselves, or at the manufacturing facility of goods for export.

The verification shall be carried out in accordance with regulations of the Minister of Industry and Trade on implementation of rules of origins in International Agreements to which Vietnam is a signatory.

4. Inspection of the implementation of tax policies, application of notification of prior determination result

- Inspect the conditions for implementation of enforcement measures or tax payment deadline as prescribed.

- Inspect the basis for determining goods not subject to tax if the declarant declares that goods are not subject to export/import duty, safeguard duty, anti-dumping duty, countervailing duty, VAT, excise tax or environmental protection tax.

- Inspect the basis for determining goods eligible for tax recession or tax cancellation if so declared.

- Inspect the basis for determination of tax payable if exports or imports are dutiable according to the inspection results as prescribed in Section 3 Chapter II of Circular 38/2015/TT-BTC.

- Inspect and verify information on the notification of prior determination result with documents and the actual shipment of exports/imports if the exports/imports must undergo document inspection or physical inspection of goods. If the goods do not match the notification of prior determination result, their codes, origins, and customs values shall be verified as prescribed.

5. Inspection of export license, import license, result of inspection by a specialized agency

The customs authority shall compare information about the export license, import license; inspection result or notice of exemption from inspection sent by a specialized agency or directly submitted to the customs authority by the declarant with information on the customs declaration.

6. Physical inspection of goods

- Imports shall be inspected while they are being unloaded from the means of transport to the warehouse, depot, port, or within the area of the checkpoint; exports shall be inspected after they are granted customs clearance and gathered within the area of the checkpoint of export;

- Physical inspection of exports or imports while following customs procedures at the Sub-department of Customs at the checkpoint;

- Physical inspection of goods transported to an inspection site of the Sub-department of Customs where the declaration is registered or a concentrated inspection site of the Customs Department where the declaration is registered or an inspection site within the premises of the work or factory;

- Inspection of goods quantity, quality;

- Physical inspection to determine goods names, codes, customs value, origins and whether goods are new or used shall comply with provisions of Articles 24, 25 and 27 of Circular 39/2018/TT-BTC.

- Inspection of goods with special storage requirements;

- Inspection of means of transport;

- Physical inspection of goods at request of the Sub-department of Customs where the customs declaration is registered;

- Inspecting goods of prioritized enterprises, goods subject to quarantine, goods subject to quality inspection and food safety inspection;

- Inspection of goods preservation.

7. Inspection of taking, storing samples of exports or imports

The customs department shall inspect the taking, storing samples of exported and imported goods in the following cases:

• Samples are taken to serve customs declaration at the request of the declarant or specialized agency;
• Samples are taken for analysis at the request of the customs authority.