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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 Class:CQ51/05.01 Tax and Customs Department 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 Class:CQ51/05.01 Tax and Customs Department Graduation Thesis INDEX REASSURANCE .i ACKNOWLEDGMENTS ii INDEX iii LIST OF TABLES vii PREFACE viii CHAPTER 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 1.1.2 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 1.2.1 Definitions .6 1.2.2 Risk management principles and criteria 1.2.2.1 Risk management principles 1.2.2.2 Risk management criteria .8 1.2.3 The process of risk management for the value of the imported goods 1.2.3.1 Step 1.2.3.2 Step 1.2.3.3 Step 10 1.2.3.4 Step 10 1.2.3.5 Step 11 1.3 The factors affect risk management for the value of the imported goods .11 Student: Nguyễn Thị Thúy Class:CQ51/05.01 Tax and Customs Department 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 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 Class:CQ51/05.01 Tax and Customs Department 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 Class:CQ51/05.01 Tax and Customs Department 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 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 Class:CQ51/05.01 Tax and Customs Department Student: Nguyễn Thị Thúy Graduation Thesis Class:CQ51/05.01 Tax and Customs Department Graduation Thesis LIST OF TABLES Table The proportion of revenue from import and export activities to the State Budget from 2010 to 2016 Table Adjusted tax increases after consultation in customs clearance LIST OF FIGURES Figure 1: Some proposed Solutions LIST OF CHARTS Chart Trade balance of Vietnam from 2006 - 2016 Student: Nguyễn Thị Thúy Class:CQ51/05.01 Tax and Customs Department Graduation Thesis PREFACE 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 not calculate or declare the costs or value of assistance, royalties, license fees In the first 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 Class:CQ51/05.01 Tax and Customs Department Graduation Thesis environment Faced with these challenges, customs administrations struggles to meet all of these demands and priorities In view of customs’ unique position at a country’s borders, its management must satisfy both domestic and international constituencies On the international front travelers, businesses, and international air, sea, and land carriers expect services that are uniform, predictable, easy to use, and consistent with international standards and conventions Organizations such as the WCO, the WTO have set the standards for the most critical customs functions, the most important ones are the following: - The Revised Kyoto Convention (International Convention on the Simplification and Harmonization of Customs Procedures) provides the framework for processing goods in international commerce (chapter 3) - The International Convention on the Harmonized Commodity Description and Coding System, which was developed and maintained by the WCO, provides the framework for classifying all merchandise in international trade - The Agreement on Customs Valuation (ACV), developed by the WTO, provides the framework for determining the customs value of goods in international trade (chapter 8) - The Agreement on Rules of Origin is the WTO initiative to develop a system for standardizing the rules of origin of internationally traded goods (chapter 9) The skills of the application of risk management for the value of the imported goods are needed by customs to comply with international conventions, meet the expectations of the international trade community, and achieve the organization’s mission at the nation’s borders If customs strays, it violates international agreements Such noncompliance may result in additional costs and time delays to importers, exporters, carriers, domestic Student: Nguyễn Thị Thúy 39 Class:CQ51/05.01 Tax and Customs Department Graduation Thesis industries, and consumers Implementation of these standards and conventions is not a simple task, as illustrated by the arguments and debates at the WCO regarding valuation issues Therefore, it is necessary for Customs administration to increasingly complete risk management strategy for the value of the imported goods to enhance effectiveness of risk management application; observe law; comply with the national socio-economic development orientations and international standards; and meet the demand of the public administration reform program As international trade increases and becomes a more important factor in the economy, the importance of customs increases and it becomes imperative for customs to administer these complex agreements uniformly, professionally, fairly, and transparently 3.1.2 Overall purpose Firstly, Customs authority bases on the application of information technology, centralized value data processing and wide application of risk management for the value of the imported goods to predict risks in advance and then prevent commercial fraud through the price Therefrom, to build a modern Vietnamese Customs with sufficient and transparent machanisms and policies, simple and harmonious customs procedures reaching international standards Secondly, improve the efficiency of the establishment of the list of imported / exported goods facing risk in value and the reference price enclosed, to ensure that the reference prices close to the actual prices of transaction in service of the customs valuation, to prevent commercial fraud through the price, to clearly define disciplinary procedures for identifying suspicious signs, customs valuation, update data in accordance with regulations, raising awareness of public officials who implement the work of customs valuation, contribute to increase the state budget Student: Nguyễn Thị Thúy 40 Class:CQ51/05.01 Tax and Customs Department Graduation Thesis Thirdly, build a customs force who is responsible for implementing risk management for the value of the imported goods is professional and specialized with effective and efficient operations, contributing to customs modernization , protecting the interest of the state and the rights and legitimate interests of organizations and individuals Fourthly, develop legal framework of risk management for the value of the imported goods in accordance with the import and export situation in each specific period It is necessary to the ongoing risk management activities for the value of the imported goods conducted by the Department of risk management have to been on the right track and in line with international customs standards Vietnam Customs will have to their best to enable import – export activities to take place smoothly and minimize the loss in tax evasion, trade fraudulence 3.2 Some proposed Solutions Student: Nguyễn Thị Thúy 41 Class:CQ51/05.01 Tax and Customs Department Graduation Thesis Figure 1: Some proposed Solutions Complete internal Guidelines for risk management Train professional human resource Long-term solutions Extend the scope of the information collection Use the results of applying risk management Solutions Build punishment is strong enough Develop the Lists of imported goods facing risk in value Timely solutions Train professional human resources Student: Nguyễn Thị Thúy 42 Class:CQ51/05.01 Tax and Customs Department Graduation Thesis 3.2.1 Long-term solutions 3.2.1.1.Complete internal Guidelines for applying risk management for the value of imported goods In order for the application of risk management for the value of the imported goods to be more complete and effective, it is necessary for customs administration to develop internal guidelines for applying risk management for the value of imported goods The internal guidelines should include the sequence of risk management steps for the value of the imported goods, the rule of value risk management, the value risk management criteria set and the scope of information collection, international cooperation on information exchange, the responsibilities of each unit and individual in implementing risk management for the value of the imported goods On this basis, customs officials will perform more properly and efficiently, strengthen the role and responsibility of each individual and Customs unit in the application of risk management for the value of the imported goods In the long run, in order to finalize regulations on the application of risk management for the value of the imported goods, the customs authority should overcome the remaining shortcomings in legal documents 3.2.1.2.Train professional human resource The application of risk management for the value of the imported goods requires a more specialized team of customs officials, especially have knowledge on customs valuation and the understanding of the economic nature of transactions in the market, besides have more efficient working methods Therefore, it is necessary to actively organize practical training courses for customs officials in charge of risk management in value, periodically check to assess the risks involved in the implementation of risk management for the value to timely detect errors Therefrom to correct and Student: Nguyễn Thị Thúy 43 Class:CQ51/05.01 Tax and Customs Department Graduation Thesis reorganize customs officials, leaders and stakeholders in implementing regulations In addition, it is necessary to improve the training method in accordance with the actual conditions of customs Combining the dispatch of customs officials to train at formal schools with the training of professional skills at work unit To highly appreciate the communication and guidance of managers and customs officials who have long experience in customs operations for young staff To give the training institution support through the drafting, provision of adequate training materials and qualified trainers Teachers can be recruited from proficient risk managers at various customs administrations Enhance foreign support for training in customs office It is necessary to perfect the contents of periodical training and retraining in specialized subjects, strengthen international cooperation to take advantage of supporting, sharing knowledge and risk management experience in value of customs authorities in the world (especially focusing on Japanese Customs) Besides, it is important to raise the responsibility of customs officials by building up the orderly, modern and healthy working environment to support risk management activities; developing a responsible community relationship between customs authority, businesses and other related organizations in facilitating trade and information exchange The consistent and decent leadership of the leader is essential to ensuring the consensus of the vast majority of customs officials This will ensure the successful application of this method Thereby to develop a specialist team implementing risk management for the value of the imported goods with deep background, to be able to access, study and apply risk management standards and practices of Student: Nguyễn Thị Thúy 44 Class:CQ51/05.01 Tax and Customs Department Graduation Thesis the World Customs as well as apply information technology to the risk management for the value of the imported goods in Vietnam 3.2.1.3.Extend the scope of the information collection for Customs officials in the Department of risk management In order to ensure the successful application of risk management for the value of the imported goods by the customs authorities, it is very important to have adequate information to identify and assess risks in value At the Department of Risk management, what Customs officials just rely on main sources (information from automatically integrated information system and risk management units at customs offices at all levels) to collect information for risk management is not enough to detect risk So, it is necessary to extend the scope of the information collection for customs officials Customs officials implementing risk management for the value of the imported goods should combine information from the customs authority with information from outside the customs authority, such as: - Information about the transaction price on the international market posted on the website of the transaction market of such items; - Information about the declared price that is posted on the website of the regulatory bodies; - Information from specialist magazines and documents, applicable to the line of auto, motorbike, electronics, iron and steel,… that is collected monthly by the customs authority; - Information about the offer prices on the Internet from the genuine websites or the websites associated with the genuine websites, the transaction price on the international market posted on the website of the transaction market of such items; Student: Nguyễn Thị Thúy 45 Class:CQ51/05.01 Tax and Customs Department Graduation Thesis - Information about the signs of commercial fraud in the value declaration provided for the customs authority by relevant organizations such as the market management authorities, police departments, commercial banks or by the Tax Ministries, regulatory bodies, tax agencies, Association, enterprises, organizations/individuals; - Information from the selling price on the domestic market of the goods identical/similar to the exported/imported goods, the relationship between the market selling price and the selling price of exported/imported goods that is collected periodically by the customs authority or provided by the tax agency (if any); - Information about the selling price of goods subject to export to Vietnam that is provided by the customs authorities of the exporting countries according to the agreement on bilateral or multilateral customs cooperation 3.2.1.4.Use the results of applying risk management The Risk Management process is repeated continuously Each time new data is added, and the analysis and actions are refined Each data collection cycle is more focused and more effective than the one that preceded it Available data guides today’s decisions Data collected today becomes tomorrow’s starting point for risk management The key to effective risk management lies in the data It is not only crucial that the initial data be complete, accurate, and timely, but that the results of our actions – both positive and negative – be captured, recorded, and fed back into the process Without tracking and reporting the efforts, the risk management wheel goes flat and never make forward progress A good risk management process recognizes the results of the efforts Therefore, it is necessary for Customs authority to apply the results of conducting the previous customs inspection as a fresh start tomorrow Updating information from the results of customs inspection before, during Student: Nguyễn Thị Thúy 46 Class:CQ51/05.01 Tax and Customs Department Graduation Thesis and after customs clearance (such as: the examination of document, physical verification of goods, the consultancy and the result of the modification of goods, the handling of complaints about customs value, the inspection after customs clearance, inspection and solution of the fraud of customs value, the handling result of the violations) is input to predict the level of customs inspections preformed in the future 3.2.1.5.Build a strong punishment to punish the wrong declaring action of the value of imported goods According to provisions on sanctioning administrative violations in the customs domain, if taxpayers who commit acts of making false declarations, leading to shortages of payable tax amounts or increased tax amounts to be exempted, reduced or refunded, shall be sanctioned administrative violations with a penalty of 10% or 20% on the unpaid amount and collecting tax arrears This means that the customs declarant is just subject to a administrative fine and collect tax arrears when they wrong declared the value of the imported goods, not subject to prosecution So, this penalty will not able to deter other customs declarants as a warning.Thereby, it is necessary to build a strong punishment to punish the customs declarants declaring the wrong value, as a examples to others 3.2.2 Timely solutions 3.2.2.1.Develop and modify the Lists of imported goods facing risk in value Because the List of exported/imported goods facing risk in value and the reference price is the basis for the customs authority to compare and examine the declared value of the customs declaration during the customs procedures or when the goods have receive customs clearance according to the regulation So, what development and modification of the List of Student: Nguyễn Thị Thúy 47 Class:CQ51/05.01 Tax and Customs Department Graduation Thesis exported/imported goods facing risk in value and the reference price enclosed is very important Criteria for developing and modifying the Lists of imported goods facing risk in value are: Goods with high import tax, Goods occupying high rate in total import turnover; Goods with high frequency of violation pertaining to the customs value during the valuation; Goods facing risk that are declared unconformably with the actual transaction value so as for import tax fraud or tax evasion; Goods facing risk that are declared unconformably with the actual transaction value so as for dumping of goods into Vietnam’s inland market Based on these criteria, the customs authority will establish a list of imported goods facing risk in value and the reference price which is closest to the actual transaction price in the market It is important that reference prices have to reflect the price fluctuations in the market and have the highest and lowest prices of a certain item in a specific period If the value declared by customs declarant is lower than the lowest price or higher than the highest price, it means there is a risk in value and customs officials need to apply a professional measure to control that risk The List of imported goods facing risk in value and the reference price enclosed therewith should be developed and modified regularly to catch up with the price fluctuations in the international market Customs authority should regularly review, modify, upgrade GTT02 program according to professional requirements to serve value risk management Customs officials should daily review data on the GTT02 system to detect cases where the customs valuation is low, but not mark to conduct consultation, post-clearance audit It is necessary to listen to proposals of organizations/individuals and the suggestions of the Customs Departments of Student: Nguyễn Thị Thúy 48 Class:CQ51/05.01 Tax and Customs Department Graduation Thesis provinces and the agencies affiliated to the General Department of Customs to timely modify the reference price enclosed 3.2.2.2.Enhance qualification of Customs officials Human resources are always a very important factor, play a decisive role in the implementation and effectiveness of risk management in value In the current conditions, it is imperative to raise the professional level at all levels Customs officials should be equiped knowledge and skills in determining customs value and detecting value fraudulence to perform their duties These following skills is very important: - Accounting techniques and principles - International trade, including banking procedures - Customs law on customs valuation, regulations and procedures - Electronic record-keeping and computer systems Customs recruitment and training should address these needs The WCO has prepared a number of training modules which will be of value to Customs administrations in organizing the training of its staff Student: Nguyễn Thị Thúy 49 Class:CQ51/05.01 Tax and Customs Department Graduation Thesis CONCLUTION In recent years, the international trading environment has been transformed dramatically in terms of the manner in which goods are carried and traded, the speed of such transactions, and the sheer volume of goods now being traded around the globe This, together with mounting pressure from the international trading community to minimize government intervention, has caused customs authorities to place an increasing emphasis on the facilitation of trade In an effort to achieve an appropriate balance between trade facilitation and regulatory control, customs administrations are generally abandoning their traditional, routine “gateway” checks and are now applying the principles of risk management, with varying degrees of sophistication and success Risk management for the value of the imported goods will help customs administration meets requirements about both of trade facilitation and customs control set by World Customs Organization and World Trade Organization, Therefrom to modernize Customs and build an fairly competitive environment between Businesses via reducing time of clearance, increase autonomy and self-responsibility of enterprises, enhance the cooperating relationship between Vietnam Customs with international Customs through exchanging valuation information Through researching the topic "Risk management for the value of the imported goods in the Department of Risk Management - General Department of Vietnam Customs”, I learned not only knowlegde about risk management for the value of the imported goods in Vietnamese Customs, but also experience on risk management of world Customs, especially experience’s Japanese Customs and New Zealand Customs Risk management for the value of the imported goods is strongly affected by a variety of inside and outside factors such as: globalization and economic integration, the Student: Nguyễn Thị Thúy 50 Class:CQ51/05.01 Tax and Customs Department Graduation Thesis requirements of a balance between control and facilitation of WCO and WTO, human resources, information technology, the legal regulations Risk Management for the value of the imported goods has achieved a number of the results as: allocate human resources efficiently, significantly reduce transaction costs, improve the compliance of enterprises in the declaration of dutiable value of imported goods, detect and prevent the actions of commercial fraudulence through the customs valuation, ensure the accurate and sufficient collection of revenue In addition, there are some shortcomings in the implementation process such as: inconsistent legal documents , limited qualification of Customs officials, short of specific guidelines of applying risk management for the value of imported goods, some limitations in collecting information to support risk management for the value of imported goods as well as some limitations in the list of imported/exported goods facing risk in value Therefore, customs authorities should prioritize the implementation of synchronous solutions such as: train professional human resource, extend the scope of the information collection for customs officials, use the results of applying risk management previously, build enough strong punishment, regularly develop the Lists of imported goods facing risk in value, complete internal Guidelines for risk management for the value of the imported goods Risk management for the value of the imported goods is a new and difficult field, with the limitations of personal experience, the content of the thesis is not able to avoid the shortcomings I hope to receive comments from teachers to help my thesis perfect I sincerely thank Customs officers in the Department of Risk Management for allowing me to go to office to intern Particularly, I would like to send my deepest gratitude to Mr Vu Duy Nguyen for his enthusiastic guidance and help me complete my thesis Sincerely thanks Student: Nguyễn Thị Thúy 51 Class:CQ51/05.01 Tax and Customs Department Graduation Thesis REFERENCE Australia/Newzealand ISO 31000:2009 (2010), “Risk management principles and guidelines” Customs News (2016), “Change the price management method” Customs News (2017), “In 2017, how will value management work?” DR Nguyen Thi Thuong Huyen, Hoang Tran Hau (2010), “ Basic Customs a university course book” General Department of Vietnam Customs (24/08/2015), the Decision No 200/QĐ-TCHQ Hanoi Customs (2017), “Put the value of work into order” Nhandan Newspaper (2006), “The customs sector in implementing the WTO commitments” Prof DR Nguyen Thi Thuong Huyen, Nguyen Thi An Giang (2010), “Customs Inspection and Supervision a university course book” State audit office of Vietnam, “What are the solutions to tax fraud through the value of import tax in Vietnam today?” 10 The Government (21/01/2015), The Decree No 08/2015/ND-CP 11 The Ministry of Finance (20/07/2016), the Decision No 1386 QD/BTC 12 The Ministry of Finance (25/03/2015), the Circular No 38/2015/TT-BTC 13 The Ministry of Finance (25/03/2015), the Circular No 39/2015/TT-BTC 14 The Ministry of Finance (29/06/2015), the Decision No 464/QĐ-BTC 15 The Ministry of Finance (29/06/2015), the Decision No 465/QĐ-BTC 16 The national assembly – No 21/2012/QH13 – The amending and supplementing a numbe of articles of the law on tax administration 17 The national assembly – No 54/2014/QH13 – Customs on Law Student: Nguyễn Thị Thúy 52 Class:CQ51/05.01 Tax and Customs Department Graduation Thesis 18 The national assembly – No 78/2006/QH11 – Law on tax administration 19 The NewZealand Customs (2011), “New Zealand’s experience” 20 The NewZealand Customs Service (2010), “ Managing Risk in Customs” 21 The World Bank (2005), “Customs Modernization handbook” 22 World Customs Organization (2009) “Risk management compendium” 23 Website: www.customs.gov.vn; customsnews.vn ; www.wcomd.org 24 World Customs Organization (2003), “Risk Management Guide” 25 World Customs Organization (2005), “Guidelines for Risk Management in Customs” 26 World Customs Organization (2015), “Practical Guidelines for Valuation Control” 27 World Customs Organization, “Guide to the exchange of customs valuation information” 28 World Customs Organization, “Guidelines on the development and use of a national database as a risk assessment tool” 29 World Trade Organization (1994), “Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade” 30 David Widdowson, “Managing Risk in the Customs Context” Student: Nguyễn Thị Thúy 53 Class:CQ51/05.01 ... 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 Class:CQ51/05.01... CONCLUTION .50 REFERENCE 52 Student: Nguyễn Thị Thúy Class:CQ51/05.01 Tax and Customs Department Student: Nguyễn Thị Thúy Graduation Thesis Class:CQ51/05.01 Tax and Customs Department... affect risk management for the value of the imported goods .11 Student: Nguyễn Thị Thúy Class:CQ51/05.01 Tax and Customs Department 1.3.1 Graduation Thesis Outside factors:

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Mục lục

  • REASSURANCE

  • 1 ACKNOWLEDGMENTS

  • INDEX

  • LIST OF TABLES

  • PREFACE

  • 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

      • 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

      • 1.1 Content of Risk management for the value of the trade imported goods

        • 1.1.1 Definitions

        • 1.1.2 Risk management principles and criteria

          • 1.1.2.1 Risk management principles

            • 1.1.2.1.1 Definition

            • 1.1.2.1.2 Principles

            • 1.1.2.2 Risk management criteria

            • 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

              • 1.1.3.2 Step 2

              • Evaluate risk

              • 1.1.3.3 Step 3

              • Synthesize information about risk management to select, decide the application of risk management measures

              • 1.1.3.4 Step 4

              • Implement the risk control measures

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