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According to a survey from the seminar "Bill Of Materials In The Customs Finalization Reports – Risk Identification And Processing Solution" (March 2022), the Organizing Committee reported that nearly 40% of enterprises are interested in the criterion of "data import-export management and internal coordination" in the final settlement report and proposed to be the next training topic in the series of programs "Risk management in the Customs settlement report." However, in production activities, some enterprises have yet to pay due attention when coordinating activities between departments whose data is directly related to the final settlement report.
In addition, the sharing of information, data comparison, and inventory of import and export data between the documents on the books and the actual data on the enterprise's tracking system and the data declared on the customs system are also required. VNACCS/VCIS agencies have not been synchronized.
The warehouse and accounting departments often need to keep track of the details of the separation of materials and accessories by source (tax-free, taxable, purchased with VAT invoice), leading to the wrong purpose of using tax-free imported materials and accessories.
"With the above inadequacies, errors have been caused in building and comparing input-output-inventory data commonly encountered in enterprises, such as Enterprises cannot classify raw materials, undivided parts, share information to check and calculate exact actual norms; deviations in the process of synthesizing data in each department, between the enterprise and the customs authority."
With the above errors, when the customs finalization report has discrepancies and cannot be explained, the enterprise will be taxed, administratively sanctioned 10-20% of the total tax amount fixed, and fined. Late tax payments, while assessed as high risk, import and export declarations are classified into the Red channel, increasing customs clearance time and costs for businesses.
Information at the seminar "Input And Output Inventory - Risk Management In Customs Finalization Reports - The Solution Of Data Management And Internal Coordination In Enterprise" coordinated by the Vietnam Industry Supporting Alliance (VISA) with the Company International Logistics Joint Stock Company (InterLOG) held on the afternoon of July 13, Mr. Ngo Ngoc Khanh - Permanent Vice President of VISA Alliance said that "The Customs settlement report has always been a The task causes many difficulties for businesses, especially foreign enterprises operating in Vietnam."
Similarly, Mr. Phan Hai Trieu - Customs procedure consultant of InterLOG, recommended: "Manage import and export data and coordinate internally, share information, share data related to the settlement between departments is one of the important criteria in the final settlement report, but the difference in data of raw materials - finished products - redundant products - scrap - waste products of each department; It is widespread between departments and between enterprises and customs authorities."