1 Chức năng, nhiệm vụ của Hải quan Việt Nam? Functions and duties of Vietnam Customs? 2 2 Khái niệm, nội dung thủ tục hải quan? Definition and content of customs procedures? 3 3 Đối tượng làm thủ tục.
1 Chức năng, nhiệm vụ Hải quan Việt Nam? Functions and duties of Vietnam Customs? 2 Khái niệm, nội dung thủ tục hải quan? Definition and content of customs procedures? 3 Đối tượng làm thủ tục hải quan chịu kiểm tra giám sát hải quan? Subjects to customs procedures and subject to customs supervision inspection Các tính chất thủ tục hải quan? Basic features of customs procedures? Nguyên tắc thực thủ tục hải quan? Rules of following customs formalities, inspection and supervision Mối quan hệ chủ thể thực thủ tục hải quan? Relationship between subjects performing customs procedures? Quyền nghĩa vụ pháp lý chủ thể thực thủ tục hải quan? Legal rights and obligations of subjects carrying out customs procedures? Cơ sở pháp lý thủ tục hải quan? Legal basis of customs procedures Khái niệm khai hải quan hình thức khai hải quan? Definition and form of CUSTOMS DECLARATION 10 Thời hạn khai nộp tờ khai hải quan? Time limit for submission of customs documents 10 11 Khái niệm hồ sơ hải quan chứng từ hồ sơ hải quan? Definition of customs profile and documents of customs profile 10 12 Chức giá trị pháp lý tờ khai hải quan? Definition and basic functions of the customs declaration Legal value of customs declaration 11 13 Vai trò hồ sơ hải quan? The roles of customs profile 12 14 Khái niệm, nội dung đăng ký tờ khai hải quan? Definition of the customs declaration and registration of Customs declaration 12 15 Khái niệm, vai trò, nguyên tắc kiểm tra hải quan ? Definition, role, characteristics of of customs inspection 13 16 Phạm vi, đối tượng kiểm tra hải quan? Range and subjects of customs inspection 14 17 Khái niệm nội dung kiểm tra hồ sơ hải quan ? Definition and content of customs dossier inspection 15 18 Khái niệm, mức độ kiểm tra thực tế hàng hóa? Definition, basis and extent of physical inspection of goods 16 19 Nội dung kiểm tra thực tế hàng hoá? Content of physical inspection: 17 20 Khái niệm, vai trò, nội dung kiểm tra sau thông quan? Definition, role and content of post-clearance inspection 17 21 Nội dung, yêu cầu tổ chức thực thu thuế hai quan? Contents and requirements for the organization to collect customs duties 18 22 Khái niệm, mục đích nội dung kiểm tra tính thuế hải quan? Definition , purpose and content of customs duty inspection ? 18 23 Khái niệm thông quan giải phóng hàng điều kiện thơng quan giải phóng hàng? The concept of customs clearance of goods and conditions for customs clearance of goods 19 24 Khái niệm, đặc điểm nguyên tắc giám sát hải quan? Definition, characteristics and principles of customs supervision 20 25 Thời gian giám sát hải quan phương thức giám sát hải quan? Customs supervision time and customs supervision methods 21 27 Cơ quan quản lý nhà nước hải quan? Agences of CSM 23 28 Các hình thức quản lý nhà nước hải quan? Forms of specialized management of customs 23 29 Quản lý nhà nước hải quan quản lý chuyên ngành? State management of customs by specialized management ministries 24 Chức năng, nhiệm vụ Hải quan Việt Nam? Functions and duties of Vietnam Customs? ● Function: Vietnam Customs shall perform the function of State management over customs for export, import, exit, entry and transit activities in Vietnam; fight against smuggling or illegal transportation of goods, foreign exchange, and Vietnamese money across the border ● Duty: - To inspect and supervise exported and imported goods, transport means and luggage of passengers on exit, entry or in transit - Preventing and fighting smuggling and illegal transportation of goods across the borders - To organize the implementation of tax laws for exported and imported goods - Proposing public policies, guidelines and measures for state management of customs for export, import, exit and entry activities and tax policies for exported and imported goods - Implementing import and export trade statistics ● Example: On March 30, the General Department of Customs said that it would strictly control the import of sturgeon, coordinate with relevant units to conduct physical inspection and take samples for inspection of imported sturgeon batches The General Department of Customs also proposed the Ministry of Agriculture and Rural Development to coordinate with the customs office to take samples for assessment of imported sturgeon batches at the border gate; Do not allow enterprises to bring goods to quarantine at storage locations at the request of enterprises until there are inspection results from relevant units to ensure security, safety, and prevent the spread of disease , environmental protection At the same time, to determine specifically whether the imported sturgeon species is in compliance with the Cites License, whether it is on the list of aquatic species permitted to be traded in Vietnam, if it is not in accordance with the Cites License, please discuss with us CITES agency of China and take measures to thoroughly deal with this problem, avoiding the import of sturgeon of unknown origin into Vietnam In addition, carry out traceability for shipments of sturgeon and imported fresh or processed animal and plant products Khái niệm, nội dung thủ tục hải quan? Definition and content of customs procedures? ● Definition: Revised Kyoto convention: - Customs procedures means the treatment applied by the Customs Administration of a Party to goods, which are subject to that Party's customs law Law on Customs 2014: - Customs procedures mean activities to be carried out by customs declarants and customs officials in accordance with this Law for goods and vehicles ● Content of customs procedure for customs declarants: - Declaring and submitting customs declarations; presenting documents of customs profile (if required); + Customs declaration shall declare and send customs profile through the electronic data treating system of the customs: - Taking goods and transport means to places prescribed for the physical inspection of goods and transport means; - Pay taxes and carry out other financial obligations in accordance with the law ● Content of customs procedure for customs officials : - Receiving and registering customs profiles: the reception and registration of customs profiles shall be carried out through the electronic data processing system of the customs; - Inspecting customs documents and physical goods and transport means; - Collecting taxes and other revenues as prescribed by law; - Deciding on the customs clearance of imported and exported goods and transport means ● Example: Customs procedures when carrying out export procedures for frozen goods When carrying out customs procedures in procedures for exporting frozen goods, the customs declarant is responsible for: + Declare and submit customs declarations; submit or present documents in the customs dossier as prescribed in Article 24 of the Customs Law 2014; + Bringing goods and means of transport to the specified location for physical inspection of goods and means of transport + Pay taxes and perform other financial obligations in accordance with the law on taxes, fees, charges and other relevant laws Đối tượng làm thủ tục hải quan chịu kiểm tra giám sát hải quan? Subjects to customs procedures and subject to customs supervision inspection Base on Article of Decree No 08/2015/ND-CP and Decree No 59/2018/ND-CP about “on amendments to some articles of the decree No 08/2015/ND-CP of the government providing specific provisions and guidance on enforcement of the customs law on customs procedures, inspection, supervision and control procedures”: 1.entities that are required to follow customs procedures a Exports, imports and in-transit goods: foreign cash, Vietnam-dong cash, negotiable instruments, gold, precious metal, jewels, cultural products, relics, antiques, valuable items, post and packages and parcels used as imports or exports; luggage carried by inbound or outbound persons; other exported, imported or in-transit articles within the customs controlled area, b Inbound, outbound and in-transit air, road, rail, inland waterway vehicles Entities subject to customs inspection a Entities stipulated in Clause of this Article b Items on the outbound, inbound and in-transit vehicles c Customs documents and relevant attached documents relating to the entities stipulated in Clause of this Article Entities subject to customs supervision: a Entities stipulated in Clause of this Article b Items on the outbound, inbound and in-transit vehicles c Cargos and transports within the customs controlled area; machinery, equipment and raw material commodities which are imported for export processing and manufacturing and are warehoused at the production workshop of an organization or individual d Cargos which are subjected to specialized inspection and are stored while waiting for customs clearance e Cargos which are subjected to customs supervision ● Example: When importing diamonds, the subject of customs clearance is imported diamonds, and the subject of customs inspection and supervision is imported diamonds Các tính chất thủ tục hải quan? Basic features of customs procedures? - Compulsory administration: Customs procedures are administrative procedures because the implementation of customs procedures is the exercise of executive authority in the customs area and is carried out by the state authority which is the customs administration - Sequence and continuity: customs procedures include working contents, which are arranged in a sequence of steps The result of the previous step is the premise, the basis for the next step The following step must be the result of the preceding step and be performed on the basis of the results of the previous step The next step is to check the results of the previous step and the next step to minimize errors in the customs procedures - Uniformity: The uniformity of customs procedures must be consistent with the system of documents It must be consistent with the provisions of the customs documents to be submitted, must be presented, be consistent in the way of handling and uniform in sub-customs departments, customs departments, in the whole country - Publicity, transparency and internationalization: In order to ensure uniformity of customs procedures, customs procedures must be transparent and transparent, as this is a compulsory procedure in the customs context ● Example: Nguyên tắc thực thủ tục hải quan? Rules of following customs formalities, inspection and supervision based on Chapter III, Section 1, Article 16 of “Law of customs” no 54/2014/QH13 Rules of following customs formalities, inspection and supervision Goods and vehicles must be undergone customs formalities, subject to customs inspection and supervision; carried in the proper routes and passed through border checkpoints or other places on schedule as prescribed in regulations and laws Customs inspection and supervision shall be conducted on the basis of applying the risk management in order to ensure effectiveness and efficiency of state management of customs and facilitate import, export, exit, and entry and transit operation Goods may enjoy customs clearance and vehicles may be permitted for exit or entry after going through customs formalities Customs formalities shall be carried out in a public, quick and convenient manner and in accordance with law The arrangement of manpower and working time must meet the requirements of import, export, exit, entry and transit activities Mối quan hệ chủ thể thực thủ tục hải quan? Relationship between subjects performing customs procedures? - Legal relationship: When performing customs procedures, both customs declarants and customs officers are governed by laws, namely customs laws and relevant laws Although the legal status is different, the process of carrying out customs procedures of both customs declarants and customs officers must fully comply with the provisions of law If the parties fail to properly and fully comply with those provisions, they will all have to take legal responsibility - Management relationship: The relationship between the customs officer and the customs declarant when carrying out customs procedures is essentially the relationship between the subject of management and the subject of management Customs officers shall receive and register customs dossiers, examine dossiers, conduct physical inspection of goods, and issue customs clearance decisions in the capacity of state employees on state duty And the customs declarant, as a subject to be managed, must fulfill certain requirements such as declaring and submitting the customs declaration, presenting the documents in the customs file, bringing the goods to the designated destination regulations for the actual inspection according to the decision of the competent customs officer to carry out the state management of customs - Professional relationship: The tasks that the customs declarant and the customs officer perform in the process of carrying out customs procedures are essentially the performance of specific operations of a closed professional chain This closed line of operations is started by the customs declarant's registration and declaration of customs and ends by the customs authority's decision-making service Quyền nghĩa vụ pháp lý chủ thể thực thủ tục hải quan? Legal rights and obligations of subjects carrying out customs procedures? ● Customs declarants shall have rights to: - Be provided by customs authorities with information about customs declaration for goods, vehicle, guidance on carrying out customs formalities, and laws on customs: - Request customs authorities to predetermine HS codes, origin and customs value of goods when providing sufficient and accurate information to customs authorities; - Preview goods, take samples of the goods under the supervision of customs officials before making customs declaration in order to ensure accurate customs declaration; - Request customs authorities to re-verify goods if they disagree with customs authorities’ decisions provided that such goods have not been granted clearance; - Use customs documents for customs clearance or good transportation or following related formalities at other competent agencies in accordance with law; - Make complaints and denunciations about illegal acts against customs authorities and customs officials; - Claim compensation for damage caused by customs authorities and customs officials in accordance with the law on State compensation liability Cơ sở pháp lý thủ tục hải quan? Legal basis of customs procedures Law on custom 2014 Law on tax administration (2006), (2011), (2019) Law on import and export tax (Law on customs duty) National legal basis of customs procedure Law on commerce 2005 Law on Foreign Trade Management 2018 Law on Civil Aviation of Vietnam in 1991;Law on Civil Aviation of Vietnam amended in 1998 and 2006; Maritime Code 2005; Criminal Code 1999; Criminal Procedure Code 1988, amended in 1990, 1992, 2000; International Convention Convention HS about clasification of goods in International legal basis of customs Agreement to implement Article of the Agreement on Tariffs and Trade Preferences Agreement on the enforcement of intellectual property rights at the border (Agreement Agreement of customs ASEAN in 1997 National legal basis of customs procedures - law on customs 2014 + decree no 08/2015/ND-CP: ● Circular no 38/2015/TT-BTC ● Circular no 39/2018/TT-BTC + decree no 59/2018/ND-CP - law on tax administration (2006), (2012) and (2019) : decree no 126/2020/ND-CP - law on import and export tax (law on customs duty) + decree no 18/2021/ND-CP + decree no 134/2016/ND-CP - law on commerce 2005 : decree no 18/2013/ND-CP - law on foreign trade management 2018: decree no 69/2019/ND-CP - law on civil aviation of Vietnam in 1991; law on civil aviation of vietnam amended in 1998 and 2006 - maritime code 2015; criminal code 1999; criminal procedure code 1988; amended in 1990, 1992, 2000 International legal basis of customs procedures - international conventions + Kyoto convention in 1973 and + revised Kyoto convention 1999 about simplification and harmonization of customs procedure + customs co-operation council - (CCC), world customs organization - (WCO) - convention HS about classification of goods in 1988 - agreement to implement article of the agreement on tariffs and trade preferences (agreement of GATT) - agreement on the enforcement of intellectual property rights at the border ( agreement of TRIPS) - agreement of customs ASEAN in 1997 Khái niệm khai hải quan hình thức khai hải quan? Definition and form of CUSTOMS DECLARATION ● Definition: Customs declaration is the fact that customs declarants provide customs officials with information and data on objects of customs procedures in the forms prescribed by customs law ● FORM OF CUSTOMS DECLARATION - Customs declaration by mouth opening: is a method of declaration that is not recorded by documents, not established and stored in a record This form of declaration applies mainly to the subject of hand luggage of passengers on exit or entry, except for baggage that enjoys preferential customs regime - Customs declaration by the flow: is the method of declaring the written word on documents prescribed by the customs authority that the customs declarant declares information about the subjects carrying out customs procedures on the customs declaration according to the form issued by the customs authority Apply mainly for export and import goods - Customs declaration by customs declaration paper: is the method of declaring the written word on documents prescribed by the customs authority that the customs declarant declares information about the subject of customs procedures using available documents Mainly applied to means of exit, entry and transit - Customs declaration by Electronic declaration: is a method of customs declaration using information technology Electronic declaration forms include: + Declare on the computer network of the customs authority; 10 - Ensuring legal responsibilities of entities in customs procedures; Handling administrative violations in the field of customs; Provide information and data for post-clearance audit Providing data for Customs offices to perform the function of state management on customs; Example: 14 Khái niệm, nội dung đăng ký tờ khai hải quan? Definition of the customs declaration and registration of Customs declaration * Definition: A customs declaration is a document whereby the owner of the goods must declare the number of such goods to the controlling force when importing and exporting goods into our country (also known as exit) * Registration of Customs declaration: Registration of Customs declaration is the activity of customs authorities to receive, verify and identify the number code of customs profile to carry out the next steps of customs procedures - Checking the legal status of customs declarants; - Check registration of customs profiles; - Receiving profiles, managing registration of profiles; - Rotating customs profiles Example: When company A wants to bring 100 lychees imported from India to Vietnam for consumption, company A must make a customs declaration and fully declare detailed information about the shipment The content stated in the goods declaration is indispensable, if it is incomplete, the import of the goods will be stopped 15 Khái niệm, vai trò, nguyên tắc kiểm tra hải quan ? Definition, role, principles of of customs inspection * Definition Revised Kyoto convention 1999, “Customs inspection means measures applied by the Customs to ensure compliance with Customs law” Customs law 2014 “Customs inspection means the verification of customs documents, legitimate 14 documents and corresponding documents; and the physical inspection of goods and vehicle by customs authorities” - Checking the legal status of the customs declarants - Checking the completeness, legality and validity of the customs profiles - Checking and comparing physical goods with customs profiles - Checking the law compliance process of the owner of goods * Role of customs inspection - CI supports customs authorities to perform the function of state management over export, import, transit goods and transport means on exit, entry or in transit - CI supports customs authorities to detect commercial fraud, tax evasion and smuggling, thereby effectively serving the customs investigation against smuggling and illegal transportation of goods across the border gate - CI contributes to perform the proper and effective trade policies including commodity policies, investment policies, tax policies … - CI contributes to stabilize national security, environmental security, business community security and residential security - CI encourages both the compliance with customs law and the other law compliance of goods owners and customs officers *Principles of customs inspection - CI is a process developing pre- customs clearance, in customs clearance and post customs clearance - CI must be based on risk management principles - Form of inspection and the level of customs inspection shall be decided by competent customs officers - CI ensures the effectiveness and efficiency of state management of customs and facilitates export, import, exit, entry and transit activities Example: When company A wants to bring 100 lychees imported from India to Vietnam for consumption, Company A has to customs documents After that, the customs office will check the customs documents, related documents and physically inspect the goods and means of transport 16 Phạm vi, đối tượng kiểm tra hải quan? Range and subjects of customs inspection Commodities: are products of labor that can satisfy certain human needs and are used to exchange with each other - Goods for export, import, transit Sign : 15 + is movable + has a code according to the HS list + has a name as prescribed by law + be exported, imported, or circulated in the area of customs operations - Luggage, foreign exchange, Vietnamese currency of people on exit, entry or transit - Widgets on vehicles exit, entry and transit - Precious metals, precious stones, antiques, cultural products, mail and other assets for export,import and transit or keep in the area of customs operation Means of transport: including: - Aircraft on exit, entry, transit - Ships on exit, entry and transit - Seagoing ships, aircraft transfer ports - International intermodal ships on exit, entry and transit - Cars on exit, entry and transit - Other means of transport Example: 17 Khái niệm nội dung kiểm tra hồ sơ hải quan ? Definition and content of customs dossier inspection - Definition: Checking customs documents is a process that is carried out before customs clearance, during customs clearance and after customs clearance - Checking customs dossiers is the job of customs authorities to check customs declarations and documents attached to customs declarations Specifically: + Check the content declared by the customs declarant on the customs declaration + Check the documents attached to the customs declaration + Compare customs declaration contents with documents in customs dossiers + Check the conformity between the declared content and the current regulations - Checking process + Preliminary inspection: declaration content, tally of the number of certificates from the customs must have of the customs dossier + After receiving the customs authority, conduct a detailed inspection - Test method: + Check the documents before the goods arrive: check the documents submitted by the customs declarant submit in advance, check the manifest of goods sent by the goods owner, the owner of the means of transport 16 + Check documents during customs clearance: check goods name, goods code, quantity of goods, origin of goods, tax inspection + Checking documents after customs clearance: checking on the basis of audit - Contents of customs dossier inspection(9) 1: check the name of the goods, the code of the goods 2: check the declaration of goods quantity check origin of goods : check C/O tax calculation test check the contract of sale of goods check bill of lading commercial invoice check check import and export license check quality certificates and other documents 18 Khái niệm, mức độ kiểm tra thực tế hàng hóa? Definition, basis and extent of physical inspection of goods ● Definition: Physical inspection of goods is examination of the customs office about the actual situation of goods, comparing the compatibility between physical goods and customs profiles ● Basic and extent of physical inspection of goods - Exemption from physical inspection of goods: + It is the fact that the customs authority only checks the customs documents submitted or presented by the goods owner and combines the application of risk management principles without conducting inspection + In fact, import and export goods are usually applied to goods owners who comply voluntarily and for goods that are not subject to export tax, those who are exempt from import tax, or for national security purposes - Check by percentage: + It is the fact that the customs authority, in addition to checking the customs documents, also conducts the actual inspection according to the requirements a certain percentage determined by law implemented in levels of 5%, 10% and applied in following cases: + Import-export goods are subject to actual exemption, but the customs authority + Customs detects signs of violation of customs law 17 + Goods are determined to be likely to violate the customs law through results of information analysis of customs authorities - Checking the whole shipment: + It is the fact that the customs authority, in addition to checking the customs documents, also conducts a full physical inspection set of import and export consignments + Applied in case of high risk, the goods owner has a sense of acceptance + Poor law enforcement, unclear origin of goods, misleading records 19 Nội dung kiểm tra thực tế hàng hoá? Content of physical inspection: - Checking the name and harmonized code of goods: + For goods, it is not necessary to analyze the composition and content of substances constituting HH but by senses and means, the Customs Department cannot determine the name and code of goods, the General Department of Customs is requested to determine + In case the customs declarant disagrees with the conclusion of the customs authority, he shall agree with the customs authority to select a specialized assessment agency or organization to conduct the assessment + For goods that need to be analyzed in a laboratory but the Customs Department cannot identify them, they will bring samples together with the goods owner and send them to the Analysis and Classification Center of the customs organization for identification + For goods that need to be analyzed in a laboratory that the Customs Department and the Analysis and Classification Center of the customs organization cannot identify, they will take samples with the goods owner and agree on the selection specialized inspection organizations for assessment - Checking goods quantity and quality + Check the quantity of goods: Compare the actual quantity of imported and exported goods with the quantity of goods declared on the customs declaration and documents attached to the customs declaration Performed by manual tally method, technical means: scanners, electric scales, If the enterprise does not agree with the conclusion of the customs, the two parties will choose a specialized inspection organization to conclude + Check the quality of HH It is the basis for applying tax policies and policies on management of import and 18 export goods In case there are not enough grounds to determine the quality, it will be based on the conclusion of the assessment service business to decide on customs clearance - Checking the origin of goods + Goods owners request to enjoy preferential tax rates for imported goods + Goods subject to import management regime as prescribed by law or international treaties between Vietnam and other countries, groups or organizations Goods that pose a danger to society, health and the environment + goods imported from countries to which the Vietnamese government applies antidumping tax, safeguard duty, anti-subsidy tax, tariff quota measure, quantity restriction measure/ + Goods exported at a time when there is a risk of being subject to anti-dumping duty, countervailing duty, self-defense, or quantity restriction 20 Khái niệm, vai trị, nội dung kiểm tra sau thơng quan? Definition, role and content of post-clearance inspection Definition: Post-Clearance Audit (PCA) is a systematic customs control measure by which the Customs satisfy themselves as to the accuracy and authenticity of declarations through the examination of the relevant books, records, business systems and commercial data kept by persons/companies directly or indirectly involved in the international trade Benefits derived from PCA ● PCA focuses on persons/companies directly or indirectly involved in the international trade of goods It does not concentrate on one by one checking of import or export declarations Nevertheless, it is an effective tool for customs control because it provides a clear and comprehensive picture of the transaction relevant to Customs as reflected in the books and records of international traders ● PCA enables Customs administrations to offer the trader facilitation measures in the form of simplified procedures at international borders, shifting from close examination of every declaration ● Use of PCA function enables Customs administration to: – Detect and prevent fraud more comprehensively – Ensure greater compliance with Customs laws and regulations – Facilitate the movement of goods – Protect revenues – Obtain more latitude in the deployment of control resources 19 – Provide more comprehensive control in areas such as licensing, quotas, and dumping Content of Post clearance Audit Inspection of customs profiles Verifying documents, accounting books, financial statements, international payment documents, inspection documents (if any), transport and insurance documents and other documents related to the goods Physical inspection of goods 21 Nội dung, yêu cầu tổ chức thực thu thuế hai quan? Contents and requirements for the organization to collect customs duties Firstly, the customs office is guaranteed to collect enough customs duties Secondly, information on tax collection and collection on the database of customs authorities must be balanced with the actual amount of tax collected on the budget collection account of the customs office at the State Treasury, managed by the State Treasury Thirdly, the information of tax collection and payment must clearly show the tax amount to be paid according to each tax amount of each customs declaration Fourthly, the result of tax collection and payment is only effective when the customs office and the State Treasury have collated information 22 Khái niệm, mục đích nội dung kiểm tra tính thuế hải quan? Definition , purpose and content of customs duty inspection ? - Definition:Customs duty inspection is an activity to check the accuracy of the calculation and collection revenue of customs duties by implementation of customs authorities and taxpayers - Purpose: Checking the truthfulness and accuracy of goods owners' declarations; - Check the application of regimes and policies for specific and timely guidance - Whatever the purpose, the tax calculation must be based on the following: – Export and import profiles of goods, including: Customs declarations of exported and imported goods; Customs valuation declaration; Evidence documents 20 ... methods 21 27 Cơ quan quản lý nhà nước hải quan? Agences of CSM 23 28 Các hình thức quản lý nhà nước hải quan? Forms of specialized management of customs 23 29 Quản lý nhà nước hải quan quản lý chuyên... đặc điểm nguyên tắc giám sát hải quan? Definition, characteristics and principles of customs supervision 20 25 Thời gian giám sát hải quan phương thức giám sát hải quan? Customs supervision time... 15 Khái niệm, vai trò, nguyên tắc kiểm tra hải quan ? Definition, role, characteristics of of customs inspection 13 16 Phạm vi, đối tượng kiểm tra hải quan? Range and subjects of customs inspection