Improving the performance of risk management in customs procedures for imports at the customs department of quang ninh province

\J\ '^'^ UPPSALA UNIVERSITET ^f UPPSALA UNIVERSITET UNIVERSITY OF ECONOMICS & BUSINESS, VNUH VNU-UEB ^j^g„^^i««« *** MASTER THESIS OF MPPM IMPROVING THE PERFORMANCE OF RISK MANAGEMENT IN CUSTOMS PROCEDURES FOR IMPORTS AT THE CUSTOMS DEPARTMENT OF QUANG NINH PROVINCE Authors: NGUYEN VAN HUONG BUI VAN KHANG LETH! KIM LIEN Supenisor: Dr LENNARl W IKANDER Dr MOANC Till TliUY NGUYET Class: MPPM INTAKE 3-Group 11 Hanoi, lanuar\ - 2012 ACKNOWLEDGEMENT The thesis is completed in the Master Program of Public Management - Uppsala University by Nguyen Van Hu-ang, Bui Van Khang and Le Thi Kim Lien Certainly, the thesis will impossibly be well completed without the valuable support of the Swedish and Vietnamese supervisors as well as the leaders and employees of the agencies selected for case studies We would like to express the gratitude to Professor Lennart Wikander - Senior Lecturer of Department of Education, Uppsala University, Sweden, for his orienting instruction in the process of topic selection, especially in limiting the scope of study; to Dr Hoang Thi Thijy Nguyet - Senior Lecturer of Vietnam Academy of Finance, who has accompanied and guided the research process and provided the group with valuable knowledge on research methodology and useful advice We sincerely thank the lecturers who enthusiastically imparted useful knowledge on public management during the master program to the class We also thank the support of the University of Economics and Business, MPPM coordinators and program managers for their support and assistance We would like to thank the Vietnam Customs, Quang Ninh Department for materials provision, answering interviews and favorable conditions for our group to access data sources and relevant responsible informants Thanks for the support of our classmates, friends, and colleagues who have contributed ideas, and information to the completion of the thesis Last but not least We would like to express our special gratefulness to our beloved family members for their endless and honest encouragements and supports to us during our study They have been giving us confidences and strengths to overcome difficulties in study Respectfully, Nguyen Van Huang Bui Van Khang Le Thj Kim Lien ABSTRACT Thesis Title: Improving the Performance of Risk Management in Customs Procedures for Imports at the Customs Department of Quang Ninh Province Level:Master Thesis on Public Management Authors: Nguyen Van Hw&ng, Bui Van Khang, Le Thi Kim Lien Supervisors: Swedish Supervisor: Dr Lennart Wikander Local Supervisor: Defense Date: Dr Hoang Thi Thiiy Nguyet 12-13 December 2011 Objectives: To conduct a systematic and comprehensive study of application of risk management in customs procedures for imports, based on which to provide solutions to improve the effectiveness of the application at the Customs Department of Quang Ninh Province Methodologies: Methods use in the study include: Literature review, data collection and data analysis, comparison as well as information synthesis in a scientific, systematic and dialectical manner This study is also based on the viewpoints of the State and Government on on simplification and harmonization of Customs procedures Data used in this research include the system of current regulations and recommendations of Vietnam Customs and international customs organizations on customs procedures in general and Risk Management in particular, primary and secondary data from relevant survey, fieldwork data collection, documents and practice of application of risk management in Vietnam, particular in Quang Ninh Department of Customs Results and Concusions: Risk management is an advanced management methods, benefits to both Customs and business Risk management provides the customs office a method of scientific management through the identification of high risk, priority focus on managing resources, thereby reducing the work pressure, balance between facilitating trade and the tightly controlled process of law-abiding businesses The research is based on documents collected and a theoretical basis of general knowledge on the management of customs for imports, the factors affecting the application of Risk Management, experiences in risk management of a number of developed countries in the world and draws lessons for Vietnam From a theoretical basis, the authors studied the situation applicable at the Customs Department of Quang Ninh Province to assess the results achieved, shortcomings and limitations, the causes and challenges Research results are set out solutions and making a number of recommendations to improve the efficiency of application in the future Limitation and recommendation for further study Application of Risk Management in Customs operations in general and in procedures for imported goods in particular is a very new and difficult problems not only for Quang Ninh Customs but also with all the Customs Department in the industry Risk management has been applied to five years and Vietnam Customs has studied the method, both in theory and application, implementation is paralleled with modify, supplement to perfect the performance to suit the characteristics of Vietnam Thus the results outlined in the thesis is just the initial and very early results In addition, the range of the study is only in a provincial Customs Department with a specific features, therefore, it should not be generalized to assess the current status of all applicable customs department across the country, so the results study did not give a solution to improve efficiency in all sector to applyTherefore, further research should increase the number of cases and expand the scope of research to assess the overall situation applies, then finding out solutions to improve efficiency in Vietnam Customs to apply Thesis Contribution: Research subject is one of the few original research on new management methods applied in the customs services Subject to further clarify the argument was about risk management in customs procedures for imports and research results will [)rovide specific solutions to help improve the efficiency of application of risk management in the process of customs clearance for imported goods in Quang Ninh now and in the future Key words: Customs, risk management, Customs process and procedures, imports, reform and development of customs modernization, e-customs procedures TABLE OF CONTENT ABBREVIATIONS CHAPTER I: INTRODUCTION Background and Justifications 2 Objective and tasks of studies Scientific and practical significance of the study 4 Methodologies Object and scope of study CHAPTER II: THEORETICAL BACKGROUND OF RISK MANAGEMENT IN CUSTOMS PROCEDURE FOR IMPORTED GOODS General issues of customs management of imported goods Factors influencing application of risk management in customs procedure for imported goods 17 International experiences 20 CHAPTER III: THE REALITY OF RISK MANAGEMENT IN CUSTOMS PROCEDURES FOR IMPORTS AT THE CUSTOMS DEPARTMENT OF QUANG NINH PROVINCE 26 The reality (from 2006 to 30 June 2011) 26 Evaluation of effectiveness 40 Challenges 43 CHAPTER IV: SOLUTIONS TO IMPROVE THE EFFECTIVENESS OF RISK MANAGEMENT IN CUSTOMS PROCEDURE FOR IMPORTED GOODS AT QUANG NINH PROVINCE'S CUSTOMS 47 The orientations of Vietnam Customs Service 47 Solutions to improve the effectiveness of risk management in customs procedure for imported goods at Quang Ninh Province's customs 48 CONCLUSIONS 53 RECOMMENDATIONS FOR IMPROVEMENT OF RISK MANAGEMENT IN THE FUTURE 55 ABBREVIATIONS AFTA: ASEAN Free Trade Area APEC: Asia-Pacific Economic Cooperation Forum ASEM: The Asia-Europe Meeting C/0: Country of Origin CBP: U.S Customs and Border Protection CEPT: Agreement on the Common Effective Preferential Tariff CiOl: The Customs Information System IT: Information Technology RKC: The International Convention on the Simplification and Harmonization of Customs Procedures (revised Kyoto Convention) FU: The European Union GATT: The General Agreement on Tariffs and Trade GTT22: Tax-based Price Management Software US: The Harmonised System of Designation and Codification of Goods KT559: Tax Accounting Management Software Riskman: Risk Management Programme HCP: E-custom Procedure VCCI: Vietnam Chamber of Commerce and Industry WAN: Wide Area Network WCO: World Customs Organization WTO: World Trade Organisation CHAPTER I: INTRODUCTION Background and Justifications In the current context, pressures of increasing workloads and dealing with sudden changes in the world economy and politics are burdens facing the customs service, which has to both seek trade-friendly solutions and conduct tight control of import-export flows with its unchanged, or even reduced, resources As a result, the customs service of Vietnam has been accelerating its administrative procedure reform and modernization towards harmonization of customs procedures with those of other countries in the world A very important task of that process, which has been being attentively carried out, is application of risk management to customs procedures for imported goods, which is a modern managerial method that benefits both the customs service and businesses Risk management is a scientific managerial method that identifies and focus customs resources on management of objects of high risks so as to reduce work pressures and balance trade facilitation and tight control of businesses' conformity to the law Application of risk management techniques is an integral part and a prerequisite for the customs service's deployment of its reform and modernization programmes It has been recommended by WCO through approval of the International Convention on the Simplification and Harmonization of Customs procedures (revised Kyoto Convention RKC) in June 1999, whose recommendations (6.3, 6.4 and 6.5) mention application of risk management in customs control In Vietnam, risk management has been made a central task in the overall plan of reform, development and modernization of the customs service Its application in the customs procedures for imported goods will reduce the workloads thanks to resulting fewer customs procedures and control percentages, focusing only on critical objects; the customs service can arrange its resources suitably and effectively based on identified and evaluated risks Risk management therefore helps improve the customs service's ability to control, degrees of conformity to the law by businesses, and the cooperation between the customs service and businesses There has been much research on laws on customs; state management by the laws on customs; Vietnam's customs service in the national integration into the world economy; reform and modernization of the service Those studies have mentioned the national integration into the world economy, reform and modernization of the customs service, and some aspects related to application of risk management in customs; satisfaction of the requirements to accelerate the national integration into the world economy, modernization of the service to conduct better reforms of customs procedures; facilitation of importexport business, immigration, transit, tourism, increased foreign investment; contribution to successful implementation of state policies on development of economy, culture, social affairs, science and technology, international cooperation and exchange, protection of the national sovereignty and security, legitimate rights and interests of the state, businesses and individuals Yet, no single research has ever been conducted on risk management in customs procedure for imported goods in Vietnam in general and in Quang Ninh Province in particular Since its application of risk management in customs procedure for imported goods, the Customs Department of Quang Ninh Province has seen major changes in its managerial methods through minimization of customs procedures while still ensuring relevant control of conformity to the customs law However, because the method includes many new techniques, its implementation has encountered various difficulties and challenges, especially in terms of perception, knowledge, and skills We would like, therefore, to study the topic of: "Improving the Performance of Risk Management in Customs Procedures for Imports at the Customs Deportment of Quang Ninh Province" to have an overall analysis of the effectiveness of this application by Quang Ninh Province; the resulting benefits for the customs department and businesses/enterprises; the problems and shortcomings in its implementation; based on which to provide relevant solutions and recommendations for the government authorities and import-export businesses Objective and tasks ofstudies - Objectives: to conduct a systematic comprehensive study of application of risk management in customs procedure for imported goods, based on which to provide solutions to improve the effectiveness of the application at the Customs Department of Quang Ninh Province - Tasks: + To clarify some theoretical issues of application of risk management in customs procedure for imported goods + To study, survey, and evaluate the application by the Customs Department of Qu^ng Ninh Province; identify difficulties and limitations; and, clarify potential dangers and causes of risks in customs procedure for imported goods + To propose solutions to improve the effectiveness of the application of risk management in customs procedures for imported goods in Quang Ninh Province, which will contribute to development of the customs service during the national integration into the regional and the world economy Scientific and practical significance of the study - Scientifically, the study will further clarify the theories on risk management in customs procedure for imported goods - Practically, the evaluation of the effectiveness and limitations in the application of risk management, and, the proposal of specific solutions will contribute to improvement of the effectiveness of application of risk management in customs procedure for imported goods in Quang Ninh Province in the coming time Besides, the study is hoped to provide a useful reference for other studies of risk management in customs procedure for imported goods in particular and that in customs activities in general Methodologies Song, QLRR Id nghiep vu mcri khdng chi doi vcri hdu bet cdc Chi cue va cdn bd cdng chirc Hdi quan Qudng Ninh md cdn ddi vdi toan ngdnh Hai quan Do vay, mot thdi gian ngdn (lu 01/01/2006) ngdnh Hdi quan ndi chung Cue Hdi quan Qudng Ninh ndi rieng chua kip chudn bi day dii de thich nghi nen dan den vira thieu co sd vat chdt, vira thieu ky nang cdn thiet Ben canh dd, thue hien chinh sdch md cira vd giao luu kinh le vdi nude ngoai, nhieu nam gdn day khdi lugng hang hda nhdp khdu lien tuc lang len nhat Id tai cdc cua khdu Mdng Cdi Hodnh Md, Bac Phong Sinh va cdng bidn Cdi Lan Cam Phd Trong dd ngudn luc vd ngudi khdng tang vdi tdc luong irng Vi the dan den linh trang qua lai cdng viec va khdng cd thdi gian hge ky nang mdi Ngodi ra, phdi cdi cdeh vd hien dai hda nhanh de phuc vu cho lien trinh hdi nhdp ciia ndn kinh te nen co quan Hdi quan da phdi thue hien nhieu ndi dung cdi each cung mgl luc nhu ddi mdi ma sd, ddi mdi phuang thirc linh tri gid Hdi quan, dp dung cdc loai thud mdi, dp dung Hdi quan dien tir khai Hdi quan tu xa, phdt trien khai thue Hai quan vay Cue Hdi quan Qudng Ninh chua cd dieu kien ddu lu luong ximg cho QLRR 48 CHiraNG IV: GIAI PHAP NANG CAO HIEU QUA AP DUNG QUAN LY RUI RO TRONG QUY TRINH THU TUC HAI QUAN DOI Vai HANG HOA NHAP KHAU TAI CUC HAI QUAN TINH QUANG NINH Djnh hu-dng ciia nganh Hai quan viec nang cao hieu qua ap dung QLRR quy trinh thii tuc hai quan doi vcri hang hoa nhap khdu " Mot Id, xdy dung vd hoan thien co so phdp ly ve QLRR hdng viec xdy dung, bd sung cdc nguydn tac, ndi dung, yeu cdu lien quan den QLRR vdo cdc van ban quy pham phap lual: giam thieu rui ro tir khau soan thdo va ban hdnh quy dinh phdp ly lien quan den Hai quan Ban hanh nhanh, kip thdi cdc van ban quy dinh dp dung QLKK thdng quan hang hda nhdp khau, thu thdp \\x ly thdng lin linh bdo vd lrong phdi hgp lien nganh cung cdp trao ddi thdng tin, phdng chdng budn lau, gian lan thuong mai Hai Id muc tieu ndng cao hieu qua dp dung QLRR nhung nam tdi Id khuyen khich tuan Ihii phdp luat Hai quan vd cdc phap luat cd lien quan: phu hgp vcri lien trinh cai cdeh, hien dai hod hdi quan; hudng tdi cdc chuan muc ciia Hdi quan the gidi ve QLKK: phu hgp vdi yeu cau phdt trien dat nude Ba Id gan Ihuc hien nhanh QLRR vcri viec xdy dung nen lang co ban cua QLKK dua tren nen tdng khung QLRR Cdng udc Kyoto khuyen nghi va hda nhip vdi lien trinh hien dai hda Hai quan Viet Nam Bd tieu chi riii ro vd quy trinh QLRR nen xay dung theo chudn muc qudc te, rieng cdeh van dung cu the se mang sdc thai Viet Nam Ddng thdi QLKK khdng the di nhanh hoac di chain hern cac phan doan khdc ciia hien dai hda Hai quan, nhat la phan doan dien tu hcSa vd dao lao nhan luc, cdi cdeh bd may quan ly Hai quan Bon Id tridn khai ddng bd QLRR ve phuang dien chiing loai hang hda nhdp khau (theo hcrp dc')ng thucrng mai, tam nhap tai xudl, chuyen khdu, nhap nguyen lieu san xual hdng xudl khau, hcrp ddng gia cdng vdi nude ngodi ) lan ve phucmg dien quy irinh (xdy dung, quan ly vd img dung hd so riii ro: hd so doanh nghiep; xdy dung, bd sung bd tieu chi ) Chu trgng ndng cdp he tbc^ng thdng lin, diJ lieu, phai trien phan mem ho trg QLRR dap img cdc yeu cdu ddnh gid, phdn loai rui ro thdng quan hang hod nhdp khau; thdng lin luge khai hang hod qua du " Giio trinh Quan ly rui ro - Cyc Dieu tra Ch6ng buon lau -TCHQ (Tai lieu hni hanh npi bp ) 49 lieu dien tir; thdng tin phuc vu kiem tra sau thdng quan Chii y tbidt ke dich vu cung cdp ket qud phdn tich, ddnh gid riii ro phuc vu boat ddng kiem sodl Hai quan Ndm Id, ndng cao nang luc, hieu qua boat ddng Ihu thdp, xu ly thdng tin nghiep vu tren co sd md rdng co che hgp tdc trao ddi thdng lin giua co quan Hai quan vdi cdc Bd ngdnh lien quan, giira Hdi quan Viet Nam vdi Hdi quan cdc nude vd cdc id chirc quoc te; trien khai co quan dai dien tai nude ngodi; phdt trien ky thuat thu thdp, phan tich thdng lin; chia se vd didu phdi thdng tin cd hieu qud lrong loan nganh Sdu Id, ndng cao nang luc thue thi QLRR cua ddi ngu ldm cdng tdc ndy; chdn chinh vd xir ly nghiem nhirng trudng hgp cdn bd edng chirc cd y vi pham hoac cd hanh ddng tiep lay cho cdc ddi tugng de budn lau Bdy Id, tang cucmg cdng tdc ddo tao kien thirc vd ky ndng ve QLRR cho ca hai dien ddi tugng: ddo tdo kien thirc vd ky nang chuyen sdu cho ddi ngu cdng chirc ldm nhiem vu chuyen trach ve QLRR vd ddo tao, trang bj cdc kien thirc co bdn cho cdc ddi tugng khdc de hieu vd dp dung QLRR thdng nhdt todn nganh Tdm Id, xdy dung va md rdng co che tudn thii qua viec tao dieu kien thuan Igi cho doanh nghiep luan thu, lap trung quan ly dua tren qud trinh ehdp hanh phdp luat vd xir ly nghiem cdc trudng hgp vi pham de ngan ngira, ran dc ddi vdi cac trudng hgp cd linh vi pham Nang cao kien thirc vd chinh sdch, phap luat vd trinh tu thu luc hdi quan cho edng ddng doanh nghiep lir dd thu hep pham vi vd ddi tugng nii ro Giai phap nang cao hieu qua ap dung quan ly riii ro quy trinh thii tuc hai quan doi vdi hang hoa nhap khau tai Cue Hai quan tinh Quang Ninh 2.1 Thudng xuyen rd sodt he thong vdn hdn phdp ly cd lien quan, cac qu\ trinh bieu mau hien hdnh vd de xudt, kien nghi sira ddi, bd sung, hoan thien nhung diem khdng phii hgp, bdt cap, cdn tbidu gdy khd khdn cho cdng tdc qudn ly hdi quan tao ke ho hanh lang phdp ly nhu: - Lam rd hon tidu chuan doanh nghiep ehdp hanh tcM phap lual Hai quan: trdch nhiem ciia can be) Hai quan cung nhu co quan I lai quan dua cdc thdng tin sai ddn den cdc qu>et dinh kiem tra khdnu cd kri cho doanh nghiep; chi rd cdc dieu khoan tham chieu lan giua cdc van 50 ban phdp ly de loai bd nhung quy djnh chong cheo va lang cudng kha nang tiep can van ban phdp ly ciia doanh nghiep - Bd sung them cac lieu chi rui ro lien quan den van hdnh HQDT Dai ly khai thue; sodt, he thdng hod cdc cam ket qudc id cd lien quan de xdy dung ke hoach phu hgp: tiep tuc ndi dia hc)a nhimg dieu udc qudc te lien quan din QLRR: minh bach hod cdc ndi dung cd tinh quy pham lrong cdc quy trinh nghiep vu QLRR vd dua vao van ban quy pham phap luat - Phdi hgp vdi Phdng Thuong mai vd Cdng nghiep Viet Nam; cdc hiep hdi ngdnh nghe cdng ddng doanh nghiep de thdo ludn cdeh gidi quyet cdc van de vudng mdc phdt sinh cd lien quan den co che chinh sach, quy trinh Ihii luc Hdi quan ddi vdi hdng hda nhdp khdu - Hoan thien chinh sdch gidi phdp phdng ngira budn lau; ddy manh cdng tdc dieu tra phdt hien cdc dudng day, d nhdm de ban che, ngdn chan, lien tdi ddy liii budn lau, gian Idn thud, van chuyen hang cam qua bien gidi gdp phan hd trcr cho QLRR 2.2 Tiep tuc don gidn hda cdc thii tuc Hdi quan lien quan den hdng hod nhdp khdu theo hu&ng QLRR Cue lai quan Qudng Ninh cdn tiep luc rd sodt lai quy trinh thii luc Hai quan ddi vdi hang hda nhdp khau de sii'a ddi hoac de xuat sira ddi theo hudng don gidn, hai hod vd thdng nhat then cac chuan muc vd thdng le qudc Id lien lien Trudc bet cdn thu ggn sd bieu mau, chi tri cdc bieu mau that su cdn thiet tren co sd tan dung tdi da thdng lin cd hd so QLRR vd hd so qudn ly doanh nghiep Cdng khai cac quy dinh quy trinh bieu mau cho cac doanh nghiep nhdp khdu biet trudc thue hien khai Hdi quan Su dung thdng tin QLKK da dugc lich hgp mgl each CO he thdng vd phd bicm todn bd quy trinh thu tuc Hai quan ddi vdi hdng hod nhdp khdu Nhanh chdng thue hien thu tuc HQDT thdng quan dien tu ddi vdi hang hod nhdp khdu tren CO sd dp dung ky Ihudl QLRR, img dung cdng nghe thdng tin Phdn dau dua da sd boat ddng khai lai quan dc^i vcri hang hod nhdp khdu vdo Ihuc hien tren he thdng mang: xu ly hd so thdng qua mang mdy tinh de tang tinh khach quan ban che su lam dung chu quan ciia cdn bd cdng chirc lrong thue thi nhiem vu: van hanh he thdng phan ludng lu ddng tren co so ddnh gid mire dg rui ro; thiet lap kdt noi trao dc^i du lieu dien tu vdi cdc hang van chuyen, cang vu, dai ly kho bac ngan hang, cdc co quan cdp phep dc liep nhdn thdng tm ve hdng hod trudc phucmg lien nhdp canh vd ndu cd the, se Ihuc hien thdng quan trucrc hdng den cira khdu ddi vdi cdc doanh nghiep dugc ddnh gid d mire dc) ludn ihii cao 51 2.3 Xdy dung irung tdm ihong tin phu hgp vdi yeu cdu phdn tich riii ro Mot nhung ban chd ldn nhdt vd dugc quan tam nhieu nhdt hien la nhirng yeu kem cua he thdng thdng tin ho trg QLRR Vi thd Cue Hai quan tinh cdn xdy dung he thdng xir ly du lieu tap trung ndi mang vdi trung tdm dij- lieu cua Tdng cue Hdi quan cho vira cd the trao ddi thdng tin nhanh, thdng sudt, vua cd the luu gitr, xir ly, phdn loai cdc thdng lin ddc thii dia phuong Co sd thdng tin ciia Cue Hdi quan cung cdn tich hgp cac img dung co ban phuc vu quy trinh thii tuc tai Chi cue Hdi quan nhu he thdng thdng tin ve quan ly td khai qudn ly thue qudn ly phan ludng hdng hda De hinh Ihdnh he thdng thdng lin hd trg QLRR ddy du theo lieu chudn de Cue Hdi quan Quang Ninh nen lap cdng dir lieu dien tir ket ndi vdi cdc co quan cua Tdng cue Hai quan, Bd Tai chinh, cdc Bd ngdnh va cdc ddi tdc cd lien quan Dua Website Hai quan Quang Ninh trd cdng thdng tin dien lu cung cdp thdng tin da dang cho ngudi dan vd doanh nghiep, lrong dd uu tien truyen tdi cdc thdng tin ve quy trinh thii tuc hai quan; cho phep khd nang tdi cdc bieu mau dem, hd so hdi quan de ngudi khai hai quan cd the in gidy hoac dien vdo cdc mdu khai giri trudc cho co quan Hai quan de thue hien khai hai quan tir xa qua mang vd thdng quan dien tu Ngodi ra, cung can chii trgng dau tu co chgn Igc tang mang CNTT cho vira truyen tdi thdng lin thdng sudt, vira ddm bdo an ninh, an loan mang, vira dat mire thue hien tren 90% ket ndi Irao ddi dir lieu dien tir vdi cdc don vj thugc Bd Tai chinh va hinh dugc Id chirc mang ludi gid In gia lang (VAN) cd nang luc dam bao lam khau irung gian ket ndi du lieu dien tu giira Hai quan va ben ngodi 2.4.Cdi each hd mdy qudn ly Hdi quan De ddy nhanh qua trinh hien dai hda hai quan va dp dung QLRR thi td chirc bd mdy cua Cue Hdi quan Quang Ninh ndi chung thirc hien QLKK ndi rieng phai dugc ddi mdi iheo hudng xay dung Hai quan luc lucrng chuyen nghiep co chuyen mdn sau, boat ddng minh bach, hieu qua ddp img yeu cdu cua tinh hinh vd nhiem vu phat trien kinh te ddi nude Mudn vay, cdn tich cue: - Ra sodl vd Cling cd lai to chirc bd md>: Xdc djnh rd khu vuc quan ly, xdc dinh diing thdm quydn ciia co quan I lai quan va trach nhiem CBCC de kitm nghi didu chinh, bd sung cdc quy djnh cd lidn quan he thc^ng van ban phdp quy; nghien cuu kien todn id chirc bd mdy gdn vcri phan cdng phdn cdp rd rdng, cu the, dd cdp Cue thue hien nhiem vu kiem Ira, ddn 52 ddc thue hien, cdp Chi cue vd cdc Ddi kiem sodl lam nhiem vu tdc nghiep cu the nhdm ddm bdo yeu cau thue thi nhiem vu thdng sudt, nhanh, diing phap lual han che so hd; sdp xep dieu chinh md hinh Id chirc bd mdy theo hudng tinh giam ddu mdi, ddp img yeu cdu nhiem vu lrong linh hinh mdi; tiep tuc cai cdeh hdnh chinh, cdi cdeh thii tuc hdi quan theo hudng don gian hod, hdi hod hod theo cdc chudn muc qudc Id - Ndng cao hieu qud boat ddng cua Phdng Qudn ly rui ro Gdn viec trien khai dp dung QLRR giai doan 11 vdi viec md rdng thu tuc HQDT nhdm ddp irng yeu cdu nhiem vu ciia Cue giai doan mdi - Ndng cao nang luc qudn ly ciia cdc don vi Hai quan, de liep tuc ciing loan nganh tham gia, thue hien cdc Dieu udc qudc te ve Hdi quan va thiic day nhanh lien ddu lu thue hien hien dai bod hai quan, img dung CNTT vdo cdc khdu thii tuc hai quan, trudc bet d nhimg dja ban vd khu vuc qudn ly Hdi quan trgng diem 2.5 Ndng cao ndng luc cdn hg, cdng chuc hdi quan - Ap dung QLRR vdo quy trinh thii tuc hai quan ddi vcri hdng hda nhdp khdu ddi hdi mot ddi ngu cdn bd cdng chirc hai quan cd trinh dc) chuyen mdn cao hem nhat la trinh dc) tri ihirc vd phuong phdp lam vice hieu qua Vi vay can lich cue ddo tao, xdy dung ddi ngu cdn bd cdng chirc thdng thao nghiep vu dap img yeu cau thirc hien Ql RK giai doan mdi Mudn \ay Cue Hai quan Quang Ninh cdn dau tu thich dang cho viec ddo tao lai, bdi duong thudng xuydn doi vdi cdng chirc Cdi lien phuong thirc ddo tao phii hgp vdi dieu kien thue le Ket hgp giua eir can bd di ddo tao tai cac trudng lop chinh quy vdi viec ren lu\en ky nang nghiep \u tai don vi cdng tac Coi trgng viec truyen dat, hucrng dan cua cdn bd quan 1\ cdn bd cd kinh nghiem Idu nam ddi vdi cdn be) Ire, mdi vdo ngdnh cdng Idc vd md cdc Idp bdi duong nghiep vu QLRR tai CO sd de thu hilt lugng km can be) theo hoc Gdn viec bd tri can be) theo hucmg chuyen sdu vcri thue hien luan chuyen cdn be) vd nen dn djnh cdn bd QLRR a cdc khdu cdng viec then chdt it nhdl la nam - Thucrng xuydn giao due bdn ITnh chinh tri phdm chat dao due, linh trung thue trdch nhiem nghd nghiep gdn vdi xir ly nghiem minh cdc sai pham dc^i vdi dgi ngu cdn bd, cdng chirc Xdy dung nd ndp lam vice chinh qu> hien dai va tac phong sinh boat Idnh manh de hd trg cho thue hien Ql RR Cai lien edng tdc thi dua, phat dc)ng cdc phong trao thi dua vdi phuong thirc ndi 53 dung thiet thirc, phu hgp voi hoat dpng thirc tiln cua Cue, tao dong lire thue d4y CBCC hoan xuat sac nhiem vu 2.6 Dau tu cffsff vat chat can thiet cho qudn ly rui ro - Xay dimg he thong trang thiet bj may tinh va cac thilt bj phu trg co kha nang ti^p nhan va xir ly giao djch dien tir; he thdng mang co khk nang chuygn tin hieu kk n6i voi trung tam tir dong hoa ciia Tong cue Hai quan, kk n6i giira Cue Hai quan tinh vai ngan hang, kho bac hang van chuyen hang khong, cang vu d§ thire hien cac giao djch xac nhan viec nop thu^ giam sat kho hang Trien khai ap dung cac chucmg trinh phin m^m may vi tinh moi T6ng cue Hai quan xay dirng phii hgp vai he thong quy trinh thu tuc Hai quan va dac thii cua Quang Ninh - Phat buy hieu qua boat dgng cua cae dgi tau cao tdc ki8m soat ch6ng buon lau Tang cuang them trang thiet bj phuc vu cho viec kidm tra hang boa nhap khau; trang thi^t bj ky thuat chuyen diing, dung cu ho trg phuc vu cong tac chong buon lau phii hgp vai d\du kien thirc tien ciia timg dia ban nhu: may phat hien ma chat no siing ban dan hai cay 6ng nhom ban dem - Md rdng phuong dn budn luydn vd kha nang sir dung chd nghiep \ u phdt hien ma luy, chat nd lai cdc dja bdn cd nguy co cao Td chirc, bd tri luc lucmg, phucmg lien can thiet de nam va trao ddi thdng tin phuc vu cho vice dieu tra cac dirtmg day d nhdm budn lau 2.7 Tdng cudng quan he phdi hgp vd hgp tdc qudc te QLRR - Tang cudng p\\o\ hgp veri cdc nganh, cdp uy vd chinh quydn dja phuong phdt hien ngan chan vd xir ly kip thdi cdc trucmg hcrp budn Idu, gian ldn thuong mai Chu ddng phdi hgp vdi cdc nganh huu quan lrong viec ban hanh van ban hucrng dan kip thcri phai hien nhimg vucrng mdc, bat cap lrong qua irinh ihuc thi nhiem \u de de nghj cap tren kip thcri xem xet sua ddi, bd sung chinh sdch vd chi dao gidi quyet - loai dc)ng nhap khdu hang hda lien quan din nhicHi ddi tac qud trinh dien ngodi bien gicVi qudc gia Vi vay dd cd thdng lin, ngodi viec Id chirc mang lucVi tinh bdo phuc vu Hai quan, rat can herp tac vdi cdc id chirc quoc te va Hai quan cac nircrc de cd dugc lucmg thdng tin da\ du nhdt, chi phi thdp nhdt Mue^n vay, cdn md rdng quan he vcri Hai quan Trung Qudc nham ddy manh boat dgng trao ddi thdng tin cung cdp cho he thdng QLRR dua tren cdc chudn muc qudc te; md rgng quan he song phiremg \cri Hai quan cac nucVc ASEAN, Hai quan cac nude Idng 54 gieng va Hdi quan mot sd nude cdng nghiep phdt triln de phdi hgp boat ddng nham tang cudng su hieu biet Idn nhau, hge tap trao ddi kinh nghiem QLRR, tranh thii su giiip ve trang thiet bi ve ddo tao cdn bd cdng chirc hai quan eiia hg: tich cue giri CBCC di dao tao va thue tap a nude ngodi de lam chii ky thual QLRR hien dai coi bd phdn can bd la ndng cdi de tu md rdng ddo tao QLRR lai Cue 55 KET LUAN * Vi dp dung Qudn ly rui ro tai Cue Hdi quan Qudng Ninh QLRR Id viec dp dung cd he thdng cdc bien phap, quy trinh nghiep vu vd thdng le nham giup CO quan Hdi quan bd tri, sdp xep ngudn luc hgp ly de tap trung qudn ly cd hieu qua ddi vdi cac ITnh vuc, ddi tugng dugc xdc djnh Id rui ro QLRR dem lai cho Hai quan nhieu Igi ich md ndi bat Id tdc dung cdn bdng giixa kidm sodl hieu qud va lao thuan Igi cho thuang mai Song QLRR la mot ky thual hien dai ma viec dp dung nd mgl cdeh hieu qua ddi hdi phdi cd nhung dieu kien, quy trinh, thdng tin vd ngudi chudn hda Do la mot ky thuat mdi va thdi gian trien khai chua lau nen vide dp dung lu cdp Cue den cac cdng chirc thira hanh cdn gap nhieu bo ngo, mot sd noi chua hinh ducTc phong each lam viec mdi cung nhu chua phat buy tdi da hieu qua cua phuong phdp va cdn mgl sc^ >eu kem can phdi khac phuc Nhung cd the khang djnh rdng, QLRR da gdp phdn ddc luc de Hai quan Qudng Ninh Ihuc hien muc tieu phdn dau tro ihdnh co quan Hdi quan hien dai chuyin nghiep, cung cap nhirng djch vu hdi quan chat lucrng cao cho cdng dong xa hdi Id mgl lrong nhung don vj di ddu todn ngdnh lrong vice lao thuan Igi thucrng mai ddu lu gdp phdn vdo su tang truong kinh te, tao ngudn thu cho ngdn sdch ciia tinh, * Ve kei qud nghien ciiu: Vdi vide lap trung nghien ciru vao mgl ITnh \ uc cu the, lrong mgl dja bdn hoat ddng hai quan cd nhieu dac thii rieng, luan van da lam ro ly luan ve QLKK qu\ trinh thu luc hai quan ddi vdi hdng hod nhdp khau Bang cdc phucrng phap nghien ciru tdng hgp phdn lich, so sanh nhdm nghien cim da ddnh gia ducrc sdu sac thue trang dp dung QLRR ciia Ngdnh vd ciia Cue Hai quan Quang Ninh nam qua tir dd riit ducrc nhimg ket qua cung nhu ban che ciia viec thue hien QLRR tai (^ic Hai quan tinh Quang Ninh de de xudl cac giai phdp ndng cao hieu qud dp dung lai Qudng Ninh thdi gian tdi Ket qud nghien ciru cua de tdi cdn Id ngudn tdi lieu tham khao bd ich cho cac hoc vien, sinh vien va can bd cdng chirc hai quan tim hieu nghien ciru ve QLRR lrong quy trinh thu luc hai quan ddi \di hdng hod nhdp khdu ndi rieng va QLRR boat ddng nghiep vu hdi quan ndi chung * Mot sd han che vd de xudt hudng nghien ciru tiep theo: 56 Ben canh nhCrng ket qua da dat dugc qua trinh nghien ciru d^ tai vin mot s5 han che can dirge khac ph,c a nhirng nghien ciru ti^p theo la: Pham vi nghien cuu eon hep ca ve l.nh virc, doi tirgng va dja ban ap dung vay nghien eihi mai chi tap trung lam ro v^ ly luan cung nhir thire trang ap dung QLRR quy trinh thu tue hai quan d6i vcyi hang nhap khau, tai mot Cue Hai quan vai nhung dac thii r4t rieng, nen chua danh gia duac t6ng quat thire trang cua cac Cue Hai quan khac K^t qua nghien ciru cung chua dua dugc giai phap de nang cao hieu qua dp dung todn nganh De khdc phuc nhung ban che tren hudng nghien cim tiep theo cua de tdi Id md rdng pham vi nghien ciru viec dp dung QLRR lrong cdc hoat ddng nghiep vu dugc quy djnh lai Luat hdi quan, bao gdm: Thu tuc hdi quan; Kiem Ira hdi quan: Gidm sdt hai quan: Kiem sodl hai quan; Kiem tra sau thdng quan vd cdc boat ddng nghiep vu khdc lien quan den boat ddng xudt khau, nhap khdu qud canh hang hod, xuat cdnh, nhdp canh qud canh phuong lien van tdi Ddng thdi bd sung vd tang sd lugng tinh hudng nghien ciru ve thue lrang dp dung QLRR cua cdc nude tren the gidi, ve co sd phdp ly, vd td chirc bd may vd cdng tdc chi dao, dieu hanh ciia Tdng cue Hai quan, ciia cdc co quan tham muu edng tdc QLRR lai Viet Nam: khao sdt, ddnh gid ihuc trang dp dung QLRR tai cdc Cue Hdi quan khdc vd su hdi Idng cua cdc doanh nghiep ddi vdi vide dp dung QLRR cua Hdi quan Viet Nam, tu dd dua dugc gidi phdp de nang cao hieu qua dp dung loan nganh MOT SO KIEN NGHj DE NANG CAO HIEU QUA QLRR TRONG THOI GIAN TOI Mot Id hodn thien nhanh he thdng phdp lual ve Hdi quan theo hucrng hdi nhdp vdi cdc chudn muc Hdi quan qudc te nham tao co sd phdp ly nhat qudn cho xdy dung, hoan thien vd khai thdc cd hieu qua he thdng QLRR, nhdt Id cdc ITnh vuc bao mat, thdng tin tinh bao \a boat dgng ciia Idi quan Viet Nam d nude ngodi Hai Id sira ddi, bd sung Lual Hdi quan va cdc lual lien quan nhdt Id Luat thue xudt khdu nhdp khdu, theo hucrng lien ket, nhat qudn, cd su tham chieu Idn nham tao mdi trudng phdp ly minh bach, de hieu, de tudn thii, ban che su van dung tiiy lien mang tinh chu quan ciia cac CO quan nhd nucre, khuyen khich tuan thii tao dieu kien thuan Igi cho thuong mai \a tang cudng kiem tra gidn tiep 57 Ba Id, cdn phdi ddng bd he thdng cdc van bdn dudi lual nhdl Id cdc thdng lu hudng ddn lien bd dd trdnh xdy cdc hieu ldm vd tranh ehdp lam cham qud trinh thue hien thu tuc Hai quan Bdn la, tang kha nang truy cap cua mgi chii the kinh te den cdc van ban Phdp lual vd Hdi quan vd cd phien ban dich cdc ngdn ngir nude ngodi thdng dung dang tren cdc phuong lien thdng tin de hg cd the tu tim hieu vd tu gidc tudn thii Ndm Id, tao co che va ho trg ve mat phdp ly, thu tuc, ngoai giao de nganh Hai quan cd the thu thdp dugc thdng tin tir nude ngodi phuc vu boat ddng phdn tich vd phdng ngiia rui ro Sdu la ho trg Cue Hdi quan ddo tao, xay dung de)i ngu CBCC cd trinh hge vdn vd iri thire khoa hge cao ldm viec he thdng dam bdo thdng lin cho QLRR Bdy Id, tang kinh phi cho cdc boat dc)ng hien dai hda Hai quan nhdl la md rdng dp dung Hdi quan dien tir nham tao tien de Ql,KR hieu qud Tdm Id, bo trg ngdnh Hdi quan tdi co cdu bd may vd xdy dung them mgl sd ddu mdi thue hien nhiem vu bao ddm thdng lin cho boat ddng Hai quan ndi chung, QLRR ndi rieng Chin Id, tao co che de Cue Hdi quan cdc tinh cd the hgp idc vdi Hdi quan cdc nude ITnh vuc hdi hda thii tuc QLRR Muai Id, Tdng cue Hdi quan can quan lam hon nua den mdng edng viec tren cdc phucmg dien nhu: Nhanh chdng hodn thien he thdng thdng tin hd trg QLRR, cdc quy trinh de cd CO quan phu trach QLRR chuxen trach d cdp Cue vd cdp Chi cue: uu lien bd iri can bd cd trinh cho khdu phdn tich vd thu thdp thdng lin rui ro 58 TAI LIEU THAM KHAO Bp Tai ch.nh (2003), Quyet d|nh so 15/2003/QD-BTC 10/2/2003 Quy dinh ve chu-c nang, nhiem vu, quyen han va ca cau cua Cue Hai quan tinh pho, Ha Noi, 2003 B6 Tai chinh (2005), Thong tu- so 112/2005/TT-BTC 15/12/2005 Hw&ng ddn ve thu tuc hai quart, kiem tra gidm sdt hdi quan Bo tru-o-ng Bp Tai chinh (2008), Quyet djnh so 48/2008/QD-BTC / / 0 Ban hanh quy dinh QLRR hoat dong nghiep vu hdi quan Bp triro-ng Bp Tai chinh (2009), Chi thj so 02/2009/CT-BTC 04/8/2009 Bp Tai chinh (2009), Thong tu^ so 79/2009/TT-BTC / / 0 Huang dan ve thu tuc hai quan: Kiem tra, giam sat hai quan, thue xuat khau, thue nhap khau va quan ly thue doi vai hang hoa xuat khau, nhap khau Bp tru-ang Bp Tai chinh (2010), Quyet djnh so 1027/QD-BTC 11/5/2010 Quy djnh chii-c nang, nhiem vu, quyen han va ca cau to chii-c cua Cue Hai quan tinh, hen tinh, trirc thupc Trung uang Bp tru-ang Bp Tai chinh (2010), Quyet djnh so 2053/QD-BTC 25/8/2010 Ve viecsu-a doi, bo sung Quyet djnh so 1027/QD-BTC 11/5/2010 cua Bp tru-ang Bp Tai chinh quy dinh chii-c nang, nhiem vu, quyen han va ca cau to chu-c cua Cue Hai quan tinh, lien tinh, trire thupc Trung u^ang Chinh phu (2005), Nghj djnh so 154/2005/ND-CP / / 0 Quy djnh ehi tiet mot so dieu ciia Luat Hai quan ve thu tuc Hai quan, kiem tra giam sat hai quan Cue Dieu tra Chong buon lau (2009), Bao cao danh gia hieu qua QLRR nam 2009 Cue Dieu tra chong buon lau (2010), Cong van so 541/DTCBL-QLRR 6/9/2010 Ve viec trien khai Phong QLRR tai Cue Hdi quan tinh, Cue Hai quan tinh Quang Ninh (2010), Bao cao tong ket cong tac nam 2006, 2007, 2008, 2009, 2010 va Bao cao cong tac thang dau nam 2011 59 Cue Hai quan tinh Quang Ninh (2010), Quyet dinh so 664/QD-HQQN / / Ve viec trien khai hoat dong Phong QLRR thuoc Cue Hdi quan tinh Qudng Ninh Cue Hai quan tinh Quang Ninh, Bao cao tinh hinh hinh trien khai thu-c hien thu tue hai quan dien tu- nam 2010, thang dau nam 2011 Hai quan Anh (1999), Tai lieu dir an Quan ly rui ro Quach Dang Hoa (2009), Nghien cu-u xay du-ng, quan ly va su- dung ho sa rui ro hoat dong nghiep vu cua nganh Hai quan, De tai nghien eu-u Quoc hoi (2001) Luat Hdi quan ndm 2001, Nxb Chinh trj quoc gia Ha Npi Quoc hoi (2005), Luat su-a doi, bo sung mot so dieu cua Luat Hai quan nam 2005, Nxb Chinh trj quoc gia Ha Npi Thu tu-ang Chinh phu (2010), Quyet djnh so 02/2010/QD TTg Ve viec quy djnh chii-e nang, nhiem vu, quyen han va ca cau to chii-e cua Tong cue Hai quan trirc thupc Bp Tai chinh co hieu lu-c tu- / / thay the cho Nghj djnh so 96/2002/NDCP cua Chinh Phu / 1 / 0 quy djnh chi>e nang, nhiem vu, quyen han va ca cau to chii-c cua Tong cue Hai quan Tochu-e Hai quan The giai (1999), Cdng w&c quoc te ve do-n gidn hod vd hdi hod hod cdc thu tuc Hdi quan (da sira doi), cac phu luc hu-ang dan chung - chu-ang (Kiem soat hai quan) WCO: Brussels Toehu-cHai quan The giai (1999) Cong w&c quoc te ve do-n gidn hod va hdi hod hod cdc thu tuc Hdi quan (da sua doi), cac phu luc hu-ang dan chung, Chuan mu-c 6.2 WCO: Brussels To chu-c Hai quan The giai (2003), Hu&ng dan qudn ly rui ro WCO: Brussel To chii-e Hai quan The giai (2007), Cac h a a n g dan ve thue hien giai phong hang nhanh, gu-i tru-dc thong tin hang hoa, thong tin hanh khach va Bp tieu chi danh gia rui ro (Ban djch tieng Viet) 60 Tong cue Hai quan (2005), Quyet dinh so 2148/QD-TCHQ 31/12/2005 Ban hanh quy che ap dung QLRR quy trinh thu tuc hai quan doi vai hang hoa xuat khau, nhap khau thu'ang mai Tong cue Hai quan (2006), Quyet dinh so 874/QD-TCHQ 15/5/2006 Ban hanh quy trinh thu tuc hai quan doi vai hang hoa xuat khau, nhap khau thu'ang mai Tong cue Hai quan (2006), Cong van so 3418/TCHQ-DT 01/8/2006 Hu^ang dan thirc hien quy che ap dung QLRR quy trinh thu tuc hai quan doi vd'i hang hoa xuat khau, nhap khau thu'ang mai Tong cue Hai quan (2007), De dn ndng cdp he thong QLRR giai doan 2007 - 2070 vd nhirng nam tiep theo du'ac phe duyet theo Quyet dinh so 1459/QD-TCHQ 23/8/2007 Tong cue Hai quan (2009), Quyet djnh so 35/QD-TCHQ 10/7/2009 cua Tong cue tru'ang Tong cue hai quan ve viec ban hanh quy djnh chi tiet va hu^ang dan cu the ap dung QLRR thu tue hai quan doi vai hang hoa xuat khau, nhap khau thu'ang mai Tong cue Hai quan (2009), Cong van so 76/TCHQ-DT 04/12/2009 Hadng dan bo sung thu-c hien Quyet djnh so 35/QD-TCHQ 10/7/2009 cua Tong cue tru-ang Tong cue hai quan ve viec ban hdnh quy dinh chi tiet vd hw&ng ddn cu the dp dung QLRR thu tuc hdi quan doi v&i hdng hod xudt khau, nhdp khau thirang mai Tong cue Hai quan (2010), Cong van so 4949/TCHQ-TCCB 25/8/2010 Ve viec trien khai cac Quyet djnh cua Bo Tai chinh ve viec su-a doi bo sung to chac bo may cac d a n vi nganh Hai quan Tong cue Hai quan, Bao cao ,6ng k e , cong tac nan, 2006, 2007, 2008,2009 va 2010 T6ng cue Hai quan (2011), Chien l u a c pha trien Hai quan giai doan 2011-2020 Tong cue Hai quan (2011), Quye dinh so 343/QD-TCHQ / / 1 ve viec ban hanh Quy che quan ly, van hanh, u ng dung he thong thong in h6 t r o quan ly ru ro 61 Tong cue Hai quan (2011), Quyet dinh so 15/QD- TCHQ 08/3/2011 ve viec sira doi bo sung Quyet dinh so 35/QD-TCHQ / / 0 cua Tong cue tnrang Tong cue hai quan ve viec ban hanh quy djnh ehi tiet va hu'ang dan cu the ap dung QLRR thu tue hai quan doi vai hang hoa xuat khau, nhap khau thuang mai Tran Thanh Nam (2003), "Xay dirng lire lu'ang Hai quan sach virng manh", Chuyen de Hai quan Website Tong cue Hai quan - http://www.custom.aov.vn Website Cue Hai quan Quang Ninh - http://www.quanuninhcustom.gov.vn Website Hai quan Dong Nai - http://www.dongnaicustom.gov.vn Website Hai quan Ha Noi - http://www.hanoicustom.gov.vn 62 ... We would like, therefore, to study the topic of: "Improving the Performance of Risk Management in Customs Procedures for Imports at the Customs Deportment of Quang Ninh Province" to have an... on the effectiveness of the application of risk management in customs procedure for imported goods at the Customs Department of Quang Ninh Province - Scope of study: The reality of the application... of application of risk management in customs procedures of some other countries; data, collected from the General Department of Customs (Vietnam Customs) and the Customs Department of Quang Ninh