On December 4, 2024, the General Department of Customs issued Decision 2790/QD-TCHQ on the promulgation of the Customs Law Compliance Incentive Program (“Program”). The main highlights of the Program are as follows:
1. Purpose of the Program:
- Support and encourage enterprises to enhance voluntary compliance with customs laws in import and export activities.
- Facilitate trade, reduce costs and risks, and assist enterprises in addressing difficulties related to customs procedures.
- Strengthen the partnership between customs authorities and enterprises, promote import-export activities, and improve the efficiency of customs management.
2. Benefits of the Program:
- Customs offices shall assist in solving problems, guiding customs procedures, inspecting dossiers and goods.
- Cooperate with ports, warehouses, and yards to facilitate delivery and receipt of goods.
- Providing information on compliance results, warning of risks in the import and export process
- Support businesses to reduce inspection costs, facilitate the application of scanner inspection.
- Provide information on customs procedures, new policies, and organize training for businesses.
- Digitize the management process and support businesses through technology platforms.
- Update tax information on the centralized Tax Accounting System.
3. Eligibility for Participation in the Program:
- Customs authorities act as the managing body and implement the Program.
- Enterprises engaged in import and export activities that meet the Program’s participation criteria and aim to improve their compliance with customs laws.
- Enterprises, organizations, and business associations participating as honorary members to support the Program.
4. Eligibility to participate in the Program
| Full. | Condition | Level 2 compliant enterprises | Level 3 compliant enterprises |
| 1 | Enterprise profile information | Fully updated and accurate | Fully updated and accurate |
| 2 | Legal Compliance | No violations within 365 days (Excluding: violations of customs clearance time, tax filing deadlines, customs declarations) | No violations within 365 days (Excluding: violations of customs clearance time, tax filing deadlines, customs declarations) |
| 3 | Rate of yellow and red lane | > 30%/year | > 30%/year |
| 4 | Number of declarations | > 100 declarations/year > 150 declarations/year (GC, SXXK, EPE) |
> 100 declarations/year > 70 declarations/year (GC, SXXK, EPE) |
| 5 | Import and export turnover | > 10 million USD/year > 20 million USD/year (GC, SXXK, EPE) |
> 5 million USD/year > 7 million USD/year (GC, SXXK, EPE) |
| 6 | Number of Employees | > 50 employees > 100 employees (GC, SXXK, EPE) |
> 50 employees > 70 employees (GC, SXXK, EPE) |
| 7 | Amount of tax paid | > 10 billion VND/year | > 5 billion VND/year |
| Note: enterprises can choose 1 of 2 criteria number (4) Number of declarations or criterion number (5) Import and export turnover. Level 2 compliant enterprises: Highly compliant. Level 3 compliant enterprises: Moderately compliant. | |||
5. Registration process for participation in the Program:
- The General Department of Customs will proactively compile a list of enterprises meeting the above criteria to promote and encourage their participation in the Program.
- Enterprises wishing to participate must submit a registration form (Form No. 01) to the General Department of Customs.
Download the form here.
- If an enterprise meets the criteria, the General Department of Customs will sign a Memorandum of Understanding and issue a Membership Certificate to the enterprise.
(According to Decision No. 2790/QD-TCHQ)
The latest information about customs situation will be continuously updated in the customs newsletter of UNI CUSTOMS CONSULTING.
We invite businesses to stay informed! For expert advice on customs issues, please contact this hotline +(84) 908-535-898 (Vietnamese), +(84) 902-927-767 (Korean) or send an email to the address: uni@eximuni.com.