Post-Clearance Inspection Of Imported Goods In The Processing, Manufacturing, And Export Types At The Post-Clearance Inspection Bureau - General Customs Department

Abstract

The article presents fundamental theories regarding post-clearance inspection of imported goods in the processing, manufacturing, and export types, as well as the factors influencing post-clearance inspection of imported goods in these categories. It focuses on analyzing the current state of postclearance inspection of imported goods in the processing, manufacturing, and export types at the Post clearance audit under the General Department of Customs. Consequently, it provides several recommendations for improving post-clearance inspection of imported goods in these categories at the Post clearance audit - General Department of Customs. The research objectives include developing an annual plan for post-clearance inspection of imported goods in the processing, manufacturing, and export types; identifying the subjects, scope, and influencing factors of postclearance inspection of imported goods in these categories; organizing the implementation of the post-clearance inspection plan; drawing conclusions about post-clearance inspection in the processing, manufacturing, and export types; and monitoring the execution of the post-clearance inspection plan. The research methodology involves analytical and synthetic methods, statistical comparisons, and data collection. The study results indicate that post-clearance inspection of imported goods in the processing, manufacturing, and export types is a crucial stage in customs management related to processing and manufacturing activities in Vietnam. It serves as an effective tool to combat tax evasion and mitigate trade fraud, enhance legal compliance awareness, and ensure fairness for import-export businesses under the law. Additionally, it contributes to the development of international trade relations, improvement of the investment environment, and aligns with international customs practices.