VIETNAM ACADEMY OF SCIENCES GRADUATE VIETNAM ACADEMY OF SCIENCES TRAN VIET LONG THE CONTROL OF GOODS IMPORTED ACROSS BORDERS UNDER CURRENT VIETNAM CUSTOMS LAW Major: Economic Law Code: 9.38 01 07 SUMMARY OF LAW PHD THESIS HANOI - 2019 The work was completed at GRADUATE ACADEMY OF SOCIAL SCIENCES Scientific Supervisor: Assoc Prof Dr Nguyen Thi Thuong Huyen Reviewer 1: Assoc Prof Dr Tang Van Nghia Reviewer 2: Assoc Prof Dr Duong Dang Hue Reviewer 3: Assoc Prof Dr Le Thi Thu Thuy The dissertation will be defended before the thesis review council of the Academy at the Graduate Academy of Social Sciences at hour minute, day month year The thesis can be found at: - National Library of Vietnam - Library of Graduate Academy of Social Sciences INTRODUCTION The urgency of the topic In the trend of globalization, trade among countries around the world has been strongly established through the entry and signing of international treaties on trade In Vietnam, trade cooperation has brought great benefits to the national economic development, especially after WTO accession, trade relations have recorded impressive and economic "milestones" There are many outstanding changes, contributing to promoting the construction and development of the country Cross-border imported and exported goods have specific regulations, especially the control of goods imported across borders under the customs law has positive impacts on the economy, meeting the requirements on integration, effective support in the implementation of the Party's and state's policies on customs, ensuring the practicality of the inspection, supervision, inspection and handling of violations of import and export laws password; Limiting acts of commercial fraud, investment, national economic security protection, effective implementation of commitments to trade and customs in international treaties to which Vietnam is a party The process of customs reform has also built up a customs force with a high level, professionalism, depth, investment in modern technical equipment However, controlling goods imported across borders under customs law also has shown some inadequacies in the legal perspective and implementation Henceforth, it need to be improved; in other words, improving efficiency is an urgent requirement Given this situation, the current requirement in Vietnam is to study scientific theoretical issues, analyze and objectively assess the legal situation and organize implementation to propose viewpoints and solutions to improving the effectiveness of border imports under the systematic, standard and compatible customs legislation with international legal systems to meet the requirements set forth in the current globalization trend As results from the above explanations, the author chooses the topic "The control of goods imported across borders under current Vietnam customs law" to make a doctoral dissertation Dissertation research tasks and objectives 2.1 Objectives The objectives of the dissertation is giving legal and practical scientific arguments to objectively assess the situation of controlling imported exported goods to propose viewpoints and solutions to improve the control efficiency of imported goods under the current customs law in Vietnam based on theoretical research on controlling imported goods across borders .2.2 Tasks Firstly, clarifying the theoretical issues on controlling imported goods across borders; Secondly, analyzing and assessing the practice of controlling imported goods across borders under the current Vietnam Customs law; Thirdly, giving opinions and proposing feasible and effective solutions to improve the control efficiency of goods imported across borders under the current Vietnam Customs Law in coming time Subjects and scope of research 3.1 Subject The research subject of the dissertation is the theoretical issues, the status of controlling cross-border imported goods, views and solutions to improve the control efficiency of imported goods across borders under the Customs law in Vietnam 3.2 Scope of research - The dissertation studies the contents of controlling imported goods across borders according to customs law in terms of theory and practice The dissertation focuses on researching content related to controlling goods names, goods codes, quantity, quality, origin, customs value and enforcement of intellectual property rights for imported goods across borders according to customs law The issues of specialized professions only mention a certain level in the process of implementing the main content that the dissertation researches - The dissertation focuses on researching the control of imported goods across borders under the customs law in Vietnam from 2005 up to now Rationale and research methods 4.1 Rationale The dissertation is studied based on the views and worldview of Marxism - Leninism, the thoughts of President Ho Chi Minh on the orientation and solutions to improving the legal regulations on market economy and the role of the government in a market economy, and economic integration 4.2 Research Methods In addition to the traditional method of dialectical materialism and historical materialism, the dissertation uses common research methods of social science and legal science: analytical methods, synthetic methods, statistical methods, comparative legal learning methods, methods of information collection and information processing The dissertation is carried out in a legal and customs specialized approach, interdisciplinary and multidisciplinary approach in scientific research Research Contributions Firstly, the dissertation systemeticalizes and provides further clarification on the scientific basis of controlling goods imported across borders under the customs law through specific issues such as clarifying the content of controlling import goods across the border according to the law The basics of the necessity of controlling cross-border imports to provide effective control requirements for imported goods; analyzes and clarifies theoretical issues about scope, subjects and objects of controlling imported goods across borders in order to assess its role Secondly, the dissertation clarifies the law on the control of imported goods across borders under the customs law, assesses and analyzes the status of controlling imported goods across borders in accordance with the customs law in Vietnam which is currently quite adequate and systematic Thereby, there are certain shortcomings in terms of law and organization to control imported goods across borders under the current Vietnamese customs law Thirdly, the dissertation has given a consistent and systematic point of view; proposed a number of solutions in order to improve the efficiency of controlling imported goods across Vietnam's borders on the basis of ensuring the principle of state management, meeting the requirements in line with the foreign trade management policy Proposals for groups of solutions to improve the control of imported goods across borders that the dissertation has not yet been published in other scientific research projects The theoretical and practical significance of the dissertation The dissertation introduces the concept and scientific legal issues, which can suggest important contents for competent agencies to control imported goods across borders under the customs law The dissertation suggests theoretical and practical issues posed in the context of improving competitiveness, promoting trade liberalization in Vietnam today for goods imported across borders The dissertation is also useful documents and materials for training in customs and commercial training and retraining institutions related to the purchase and sale of goods or management policies for relevant fields Structure of the dissertation In addition to the introduction, conclusion and list of references, the dissertation is divided into specific chapters as follows: Chapter 1: Overview of research situation and issues related to the dissertation topic Chapter 2: Rationale for controlling cross-border imports according to customs law Chapter 3: Practice of controlling imported goods across borders under Vietnamese customs laws today Chapter 4: Solutions to improving the control efficiency of imported goods across borders under Vietnamese customs law Chapter OVERVIEW OF RESEARCH SITUATION AND ISSUES RELATED TO THE DISSERTATION TOPIC 1.1 Overview of research situation 1.1.1 The situation of theoretical research on control of imported goods across borders 1.1.2 The situation of studying the scientific basis of adjusting the law on the control of imported goods across borders and the current status of the law on control of imported goods across borders 1.1.3 Practice of research on solutions to control imported goods across borders and perfect laws, mechanisms and policies on controlling imported goods across borders 1.2 Overall evaluation of research projects related to the dissertation topic 1.2.1 On reasoning The authors have a general overview of customs and legal issues related to operations, functions, roles, supervision, inspection and control activities of customs authorities, post-clearance inspection, domestic and international ecustoms On the basis of approaching theoretical issues, assessing and analyzing the contents in the above works, the authors have taken a multi-dimensional approach, according to each field, according to the specific method 1.2.2 On practice Many scientific topics and works have been implemented, practical implementation of customs law, especially the application of electronic customs, customs management, risk management The projects have evaluated those specific activities, issues problems, limitations in legal regulations and the status of implementation of customs laws such as consistency and compatibility of customs legal documents with other legal systems, current status of mechanisms, policies and customs procedures; practice of law enforcement from customs authorities and management agencies These works are useful, have a reciprocal relationship and help graduate students approach the knowledge of the dissertation being implemented However, most of the research topics focused on the content related to statistics, analysis of the situation of import and export of goods in Vietnam, research and statistics on smuggling and illegal transportation of goods, dealing with intellectual property violations, post-customs clearance inspection, customs inspection without having generalized systematic practical issues on the control of imported goods across borders according to specific customs laws in the current situation Therefore, it is necessary to inherit the research works on the status of the law and the practice of controlling cross-border import and export goods under the Customs law, which is the work that needs to be further studied in the dissertation "The control of imported goods across borders under Vietnam current customs laws” 1.2.3 On solutions The scientific research works that the author has been approached mainly propose solutions in terms of state management process of implementing the customs law on control of imported and exported goods and solutions given mainly from the institutional and mechanism perspective The basic solutions are in line with the essential requirements in the context of international economic integration in Vietnam today They have been given towards multidimensional research with effective effects in customs reform process in terms of law as well as implementation mechanism, solutions to improving enforcement in the trend of trade integration; topics, despite the expected international economic integration conditions Through the study of the above projects, the PhD student can draw a lot of valuable lessons and experiences to effectively implement the dissertation, give practical views and solutions suitable to the commercial conditions of international trade in our country today 1.3 The contents of the dissertation need to continue research 1.3.1 On reasoning Controlling imported goods across borders is a new research content, so it is necessary to clarify theoretical issues with rigorous scientific arguments It is the study and approach to the concept of controlling imported goods across borders to provide appropriate views and solutions to meet the national trade integration and international links The dissertation will also analyze the contents of the inevitability, scope, subjects, objects, and role of controlling goods imported across borders in a systematic and well-grounded manner On the other hand, building requirements to control imported goods across borders to be complete from a legal and practical perspective; analyze the contents of controlling goods imported across borders according to law and factors affecting the control of imported goods across borders 1.3.2 On practice On the basis of continuing to inherit the researches of the authors, the dissertation will concretize studies on the status of controlling imported goods across borders under the customs law in Vietnam in the perspective of legal status laws on the control imported goods such as: control of good name, product code, quantity, quality, origin, customs value, systematic and synchronous enforcement of intellectual property rights At the same time, the dissertation analyzes control methods for goods imported across borders The dissertation clarifies the causes of limitations and exists when controlling imported goods across borders under the current Vietnamese customs law Thereby, analysis on a number of issues posed for the control of imported goods across borders in Vietnam will be presented 1.3.3 Perspectives and solutions to improve the control efficiency of imported goods across borders under the customs law in Vietnam The dissertation identifies the viewpoint of perfecting the control of goods imported across borders under the customs law in Vietnam, which is associated with the policies and guidelines of the Party and the state in the process of trade development in general and trade international trade in particular On the basis of the comprehensive views, the dissertation offers solutions to improving the control efficiency of goods imported across borders under the customs law in accordance with the requirements of management and control of current import and export trade, which is harmonious and compatible with international standards of customs 1.4 Basis of research theory In the dissertation, the author has used a number of research theoretical bases: the theory of the role of the state; Theory of economic management; Theory of inspection and control; Theory of risks in commercial activities and risk management in international trade activities; Theory of domestic trade protection such as protection and protection against international integration; Market theory on commodity policies, competition policies, consumer rights protection; Theory of international trade; Theory of intellectual property Chapter conclusion The dissertation confirms the urgency of studying the rationale for controlling cross-border imports which has been analyzed through the factors affecting the awareness, the reality of law and practice in the process of controlling imports across borders The dissertation has analyzed the research situation according to the problem groups, namely: The situation of theoretical research on the control of imported goods across borders; The situation of studying the scientific basis of adjusting the law to control imported goods across borders; Situation of studying the status of controlling imported goods across borders and the reality of the law on controlling imported goods across borders and the situation of studying solutions to controlling imported goods across borders and perfecting laws, mechanisms and policies on controlling imported goods across borders The public ensures the basic requirements of management and control requirements for import and export goods in terms of approach according to the research object of the topic However, the general studies have not yet specialized in controlling goods imported across the border in terms of jurisprudence, mainly the authors study under the system of economic science and management science Therefore, the dissertation continues to study in terms of theory, aspect of the legal situation and the reality of law implementation, giving opinions and some solutions to improve the control efficiency of imported goods across borders gender The dissertation has given the theoretical basis for research in accordance with the requirements of controlling imported goods across borders Accordingly, some theories used in the dissertation relate to state management on trade Chapter RATIONALE FOR CONTROLLING CROSS-BORDER IMPORTS ACCORDING TO CUSTOMS LAW 2.1 Basic theoretical issues about controlling imports across borders 2.1.1 Concept of controlling imported goods across borders 2.1.1.1 Concept of imported goods across borders Cross-border imported goods are commercial activities whereby goods are moved into customs territory of another country, controlled by customs authorities and authorities in a uniform order and procedure under the state regulations 2.1.1.2 Concept of controlling imported goods across borders Control of cross-border imports are activities that include professional activities such as inspections, monitoring, inspections and other activities to review, monitor and evaluate cross-border delivery of goods Thereby, solutions to limiting commercial frauds will be brought forward 2.1.2 Scope, subjects and objects of control of goods imported across borders 2.1.2.1 Scope of control of goods imported across borders 2.1.2.2 Subjects and objects of control of goods imported across borders - Subject of control - About the subject being controlled - Control object 2.1.3 Request for control of goods imported across borders Firstly, control of imported goods across borders must be comprehensive Secondly, controlling imported goods across borders ensures consistency and practicality Third, control of cross-border imports ensures transparency Fourth, controlling imported goods across borders to ensure harmonization of domestic economic policies and export and import policies 2.1.4 The role of controlling imported goods across borders First, control of imported goods across borders represents a directing role in trade policy, strengthening trade relations with imported foreign elements in the trend of globalization Secondly, control of imported goods across borders creates transparency for state management of import and export, establishing fairness for enterprises, promoting law compliance of enterprises in the process of implementing import goods business Third, controlling imported goods across borders is a basis for agencies to control functions to enhance the effectiveness of coordination and improve the quality of staff subjects in the management, organization and implementation of legal provisions on quality of goods imported across borders according to a certain standard or criterion published by the enterprise or according to the standards set by the importing country 2.2.2.3 Control the origin of imported goods across borders The control of cross-border imports of goods includes the activity of controlling the basic criteria on information of certification of origin of goods in conformity with the contents on certificates of origin of goods and documents of customs documents such as bills of lading, commercial contracts, commercial invoices or documents prescribed by national laws for goods that carry out import procedures across borders Specific role for controlling the origin of imported goods: Firstly, controlling the origin of imported goods across borders is a basis for determining the origin of goods, how to calculate import tax Secondly, controlling the origin of imported goods across the border is useful for statistics of foreign trade activities; Thirdly, controlling the origin of imported goods across the border in order to enhance the prestige and responsibility of enterprises when supplying goods to markets, customers and the location of exporting countries Fourth, controlling the origin of cross-border imports of goods to implement trade defense instruments such as anti-dumping taxes, countervailing duties, trade defense measures 2.2.2.4 The control of import customs value The control of customs value of imported goods across the border is a regular activity of the customs office in determining the accuracy of the value of imported goods provided by the enterprise or other entities carrying out customs procedures to implement the management of state policies on taxes and other import regulations according to the law for goods imported across borders according to the provisions of law Contents of customs valuation inspection: - Check the value declaration - Checking the value at the customs office - Checking the value at the import establishment - Consult customs valuation 2.2.2.5 Enforcement of intellectual property rights of goods imported across borders 11 Control of intellectual property rights on cross-border imports is the operation of the customs authorities and the functional forces granted by the state to exercise the contents in accordance with the law to determine compliance Intellectual property laws and violations of entities conducting trade in goods imported across borders Measures to control intellectual property rights across borders: - Suspension of customs clearance: - Check and supervise to detect violations: 2.2.3 Methods of controlling cross-border imports under customs law 2.2.3.1 Customs Inspection Under the Customs Law 2014: "Customs inspection is the inspection of customs dossiers and actual inspection of goods and transport means performed by customs authorities" The main contents of customs inspection include: First, check the legal status of the customs declarant Secondly, check the completeness, legality and validity of the customs dossier set Third, check the actual collation of goods and attached documents Fourth, check the law enforcement process of goods owners 2.2.3.2 Customs supervision Customs supervision is a professional measure applied by customs authorities to ensure the status of goods, the compliance with the provisions of law in the preservation, storage, loading, transportation, use goods, exit, entry, transit means of transport are subject to customs management [Clause 5, Article 4, Customs Law 2014] Customs supervision aims at the following basic objectives: Firstly, to ensure the integrity of imported goods Secondly, the way for the state to control imported goods in addition to other methods, determine compliance with customs law Thirdly, customs supervision of imports across borders is also a way for the state to review trade policies 2.2.3.3 Other customs control Some other control methods such as: Customs patrol; Customs investigation and other professional measures (such as Investigation measures to study the situation; Collection measures; Secret base measures; Offline 12 reconnaissance measures; Technical reconnaissance measures; Bien France to fight specialized projects The contents of these control methods include: Firstly, organizing activities of collecting, analyzing and processing customs professional information, serving modern customs management Secondly, proactively detect, prevent and prevent smuggling or illegal transport of goods across borders Thirdly, investigate and handle customs law violations Fourthly, international customs cooperation Chapter Conclusion Chapter of the dissertation clarifies issues such as the concept, the necessity of controlling imported goods across borders, subjects, objects, scope, roles, requirements and objective necessity of the control of goods imported across borders in accordance with the customs law It also analyzes the factors affecting the control of imported goods across borders such as legal factors, the trend of trade liberalization and international cooperation on customs, science and technology applications information technology application, practice of complying with laws of enterprises, customs apparatus and human resources, assignment and coordination of authority among control agencies The chapter clarifies the issues of controlling cross-border imports according to the customs law on the contents of the border control goods import legislation, including control of goods names, goods codes, quantity, quality, origin, customs valuation and enforcement of border intellectual property rights of the control of imported goods The dissertation also mentions the methods of controlling cross-border imports under customs laws such as customs inspection, customs supervision and other control methods The content and control methods are recognized and approached according to the linkage requirements in management science, legal science on international trade and customs Chapter PRACTICE OF CONTROLLING IMPORTED GOODS ACROSS BORDERS UNDER VIETNAMESE CUSTOMS LAWS TODAY 3.1 The practice of Vietnamese customs regulations on the control of imported goods across borders 3.1.1 General provisions on controlling imported goods across the border of Vietnamese customs law 13 Firstly, on the principle of carrying out customs procedures, customs inspection and supervision Secondly, on customs modernization in control of imported goods across borders Thirdly, on the Customs duty in controlling imports across borders Fourthly, on cooperation and coordination in controlling goods imported across borders Fifth, dealing with the results of controlling import goods across borders Sixthly, on the right to complaints and grievances related to the control of goods imported across borders Seventhly, on international cooperation in controlling imports across borders 3.1.2 Current status of regulations on control of imported goods across the border of Vietnamese customs law 3.1.2.1 Regulations on customs inspection 3.1.2.2 Regulations on customs supervision 3.1.2.3 Regulations on customs control 3.1.3 Regulations on the control of imported goods across the border in Vietnamese customs law 3.1.3.1 Regulations on contents of inspection of imported goods and goods codes 3.1.3.2 Regulations on the content of inspecting the quantity and quality of imported goods 3.1.3.3 Regulations on the content of customs valuation of imported goods 3.1.3.4 Provisions on contents of checking imported goods origin 3.1.3.5 Provisions on content enforcement of intellectual property rights at the border for imported goods 3.1.4 Some shortcomings and limitations of Vietnam's customs legislation on the control of imported goods across borders First, the customs law regulating the control of imported goods across borders still does not ensure the synchronous and harmonized factor with international law Firstly, the connotation of the concept of customs control has not met the standards under the revised Kyoto Convention 14 Secondly, the regulations on geographical areas to control imported goods across borders are not compatible with the Kyoto Convention Second, the law governing regulations on control of goods imported across borders under the Customs law is still inadequate Firstly, the customs law on origin control makes it difficult for customs authorities to determine violations and handle violations Secondly, inadequacies in regulations related to customs valuation Third, inadequate in the provisions of law relating to the enforcement of intellectual property rights 3.2 Practical implementation of the control of imported goods across the border under Vietnamese customs law 3.2.1 Practical control of imported goods and goods codes 3.2.1.1 The control of goods names Controlling the name of goods imported across borders under the customs law is prescribed through such methods as customs inspection, customs supervision and customs control, inspection and handling of violations in the field of customs The process of controlling imported goods names which has been actively coordinated between customs authorities and specialized control units, administrative management units have created favorable conditions for the import of goods of enterprise Some specific shortcomings: Firstly, the circumstances that enterprises not declare or misrepresent their names in the list of goods imported into Vietnam still exists Secondly, enterprises take advantage of the inadequacies in the regulation of checking goods names to carry out the act of declaring goods wrongly compared to the actual import Thirdly, enterprises take advantage of the diversity of imported goods across borders without declaring goods names when importing 3.2.1.2 Control of goods codes Vietnam's customs law regulates commodity codes that basically meet the general provisions of the world customs law, creating compatibility in managing import and export goods across borders However, there are some shortcomings, the following exist: Firstly, there is still a situation of inconsistency in the application of taxable goods to import enterprises 15 Secondly, the implementation of a number of legal regulations on goods codes of enterprises is vague, ineffective due to inaccurate regulations, the process is uncertain Thirdly, enterprises declare the criteria for customs authorities to determine that the code is still incomplete, making it difficult to identify imported goods Fourthly, there is a situation where enterprises take advantage of preferential policies and laws on imported goods in order to commit illegal acts Fifthly, a number of customs officers and business officials carrying out import and export operations not know clearly the regulations and legal procedures for goods codes 3.2.2 Practical control of quantity and quality of imported goods 3.2.2.1.The control of quantity Customs authorities and functional units have timely grasped, effectively implemented and well implemented the requirements of controlling the number of imported goods in a timely manner to prevent and detect many infringed shipments such as importers incorrectly declare the quantity, the difference between the actual imported goods and the information on the customs declaration The enterprise has been aware of compliance with the law on the implementation of the provisions of customs law and commercial law when declaring the quantity of goods 3.2.2.2 Quality control of imported goods Quality control of goods imported across borders under Vietnamese customs law has basically completed such as the Law on Product Quality Goods, the Law on Standards, technical regulations and basic guiding documents among The Ministry of Trade and Industry has had a synchronous and coordinated work of interest in implementing product quality management legislation Some shortcomings still arise such as: Firstly, overlapping the authority to control the quality of imported goods across borders Secondly, the regulation of time for goods quality inspection still lasts Thirdly, the proportion of goods subject to specialized inspection is still high, affecting the import-export business environment, causing inadequacies in customs clearance time, adversely affecting business psychology 16 Fourthly, controlling imported goods is still limited in terms of people and means of control 3.2.3 Practical control of origin of import goods The legal provisions on goods origin have been specific, adjusted accordingly and meet the management criteria as well as domestic trade policies and international trade policies Some shortcomings exist: Firstly, false declaration of origin of goods Secondly, there is a situation where enterprises take advantage of import and export preferential policies to misrepresent the type of imported goods Thirdly, the phenomenon of fraud and counterfeiting on origin declaration is still popular Fourthly, the situation of enterprises taking advantage of preferential policies and favorable mechanisms for importing finished goods into Vietnam to carry out procedures to grant certificates of origin in Vietnam to illegally benefit 3.2.4 Practical control of customs value for imported goods Implementing the law on customs valuation of goods imported across borders in Vietnam has had positive effects, the awareness of enterprises has been enhanced, enterprises have basically complied with the requirements of control of goods imported across borders Customs forces control customs values with high expertise and effective coordination during the operation Control of customs value has raised the sense of law compliance The control of customs value of goods imported across borders in Vietnam is limited: Firstly, the value check is still ineffective, omitting many cases of lower declared values than identical goods, similar to the price database system Secondly, post-clearance inspection is not really effective Thirdly, some businesses are not knowledgeable about customs valuation method, so their awareness of rights and obligations is limited 3.2.5 Practical implementation of intellectual property rights of goods imported across borders Some achievements: Firstly, it has formed a specialized department to act as a focal point, advising on intellectual property at customs at all levels and organizing basic and intensive training for staff 17 Secondly, customs authorities have worked closely with state management agencies on intellectual property, organizations and the business community Thirdly, strengthening international exchange and cooperation in order to attract resources for the control of intellectual property rights protection Some shortcomings exist in the following: Firstly, the behavior of enterprises is not declared on the trademark customs declaration of imported goods when transported across the border Secondly, the detection and handling of infringing goods on IP rights carried out by customs authorities through the application of inspection and supervision measures and customs control measures are only carried out on the establishment has a claim of the right holder or there is a doubtful indication of counterfeit goods, infringement of IP rights, a temporary suspension of customs procedures, and the right of the owner to file a temporary request stopping customs procedures must pay a certain amount of security 3.3 Causes of limitations, shortcomings and some problems posed through practical control of imported goods across borders under the current Vietnam Customs Law 3.3.1 Causes of limitations, exist 3.3.1.1 Objective reasons 3.3.1.2 Subjective reasons 3.3.2 Some issues raised from the current practice of controlling cross-border imports in Vietnam Firstly, the scope of content and methods of controlling goods imported across borders under the customs law in Vietnam is still too general Secondly, the control of goods imported across borders under the customs law in Vietnam still exists locally, sporadically and not synchronously Thirdly, compliance control through risk management is a positive control model Fourthly, for each method of controlling cross-border imports, it should be simple, efficient, practical and strict Fifthly, on the modernization of customs inspection and supervision equipment for goods imported across borders Sixthly, about applying audit skills in KTSTQ Seventh, overlap in specialized management / inspection of ministries and branches: 18 Eightly, about the legal compliance situation of enterprises operating export and import Chapter Conclusion Chapter of the dissertation has clarified important issues related to the practice of Vietnam's customs regulations on the control of imported goods across borders and implementing the contents of controlling imported good across borders under Vietnamese customs law Chapter mentiones a number of shortcomings and limitations of Vietnam's customs legislation on the control of imported goods across borders and problems raised from the actual control of imported goods in Vietnam now on Chapter of the dissertation clarifies the general provisions on control of imported goods across the border of Vietnam customs law, regulations on control of imported goods across the border of Vietnamese customs law Moreover, it also mentions inadequacies of laws regulating origin control, customs valuation, enforcement of intellectual property rights for goods imported across borders In practice, the implementation of the content of controlling goods imported across borders under the Vietnamese Customs Law, Chapter of the dissertation has approached according to the content of the law on controlling goods names, goods codes, quantity and quality, origin, customs valuation and enforcement of border intellectual property rights Thereby analyzing a number of existences when the entities implement the above provisions in accordance with the customs law Chapter of the dissertation has also given and analyzed the causes of existence including objective causes and subjective causes and some problems posed when controlling imported goods across borders under Vietnamese customs law Male today In the practical implementation of control over imported goods, there are still shortcomings in objective and subjective aspects, causing difficulties in the implementation process Chapter SOLUTIONS TO IMPROVING THE CONTROL EFFICIENCY OF IMPORTED GOODS ACROSS BORDERS UNDER VIETNAMESE CUSTOMS LAW 4.1 The viewpoint of improving the efficiency of controlling crossborder imports in Vietnam today 19 First, controlling goods imported across borders under the customs law in Vietnam ensures the points of view and policies of the Party and the state in managing the import of goods Second, controlling goods imported across borders under the customs law in Vietnam must ensure the efficiency of implementing laws and legal policies on imported goods Third, controlling imported goods across borders in Vietnam ensures the principle of uniformity, overcoming the overlap of control over imported goods across borders Fourth, controlling goods imported across borders under customs law must be consistent with administrative reform requirements in customs 4.2 Solutions to improve the efficiency of controlling imported goods across borders under Vietnamese customs law 4.2.1 Amend and supplement some concepts in accordance with Kyoto Convention Firstly, the uniform and compatible regulation of the concept of customs control in the Kyoto Convention on simplicity and harmonization of customs procedures and Customs Law 2014 Vietnam Secondly, uniformly regulate the geographical areas of control of goods imported across borders compatible with the Kyoto Convention.4.2.2 Nâng cao hiệu kiểm sốt tên hàng, mã hàng hóa nhập 4.2.2.1 Improve the efficiency of commodity name control First, overcome the wrong declaration of imported goods Second, promote the determination of details of goods, regulations that are legally binding on the criteria for managing goods in the detailed list of national databases Enhance regulations and build integrated customs information on commodity names Third, legal sanctions are more likely for violating enterprises to declare names of goods imported across borders in order to limit trade frauds Fourth, promoting the application of modern commodity name control methods, limiting the direct impact on imported goods to reduce the time to control the name Issue and unify the data system of list of goods names and priority enterprises to import across borders 4.2.2.2 Improve the efficiency of product code control First, unify to effectively implement regulations on commodity codes in accordance with the current provisions of Article 28 of the Law on Customs 2014 20 Second, implement a strict sample analysis process at reputable establishments of customs units and specialized inspection units Third, take imported goods at risk of being taken advantage of to divide shipments into the list of need-to-review to avoid regulations on tax policies and commodity policies for goods imported across borders Fourth, provide details of customs regulations on goods codes and regulations on codes to be imported across borders Integrate goods information and update the list of imported goods to ensure interoperability Identify goods with high import values 4.2.3 Improve the efficiency of controlling the quantity and quality of imported goods 4.2.3.1 Improve the efficiency of controlling the quantity of goods Firstly, boost control and proper application of law and strengthen sanctions for enterprises violating and fraudulently declaring the quantity of imported goods Secondly, build a quantity control method applying customs risk management Thirdly, strengthen the sanctions system for violations of declaration, counterfeiting or other acts related to the quantity of imported goods 4.2.3.2 Improve the efficiency of goods quality control First, promote quality control of imported goods Second, research and consolidate legal documents in controlling the quality of imported goods across borders to avoid overlapping regulations and practical tasks It is necessary to perform well the specialized inspection role under the authority according to the Product Quality Law Third, issue procedures for receiving and announcing conformity with goods imported across borders Fourth, strengthen the application of regulations on risk management in quality control of imported goods Fifth, carry out an international agreement on "mutual recognition" of goods quality control 4.2.4 Improving the effectiveness of controlling imported goods origin Firstly, unify regulations on how to record the origin of imported goods to determine violations and handle violations for controlling cross-border imports 21 Secondly, overcome violations when declaring rules of origin of imported goods such as soliciting origin from specialized units, using information of commercial counselors, Vietnam embassy offices in supplying countries Thirdly, clearly specify criteria related to imported goods with large import turnover, quantitative and specific methods of determination Adopt specific provisions for cases of increasing customs value Fourthly, specify the automatic identification of origin Fifthly, the customs agency performing the control task must apply a scientific and accurate basis to different inspection and control establishments such as considering raw materials constituting goods products 4.2.5 Improve the efficiency of customs valuation control Firstly, set uniform rules and purposes for customs valuation Secondly, supplement the terms of consultation on customs value Thirdly, unify and apply regulations on the principle of fixing tax rates in case of not clarifying the question on customs value when consulting Fourthly, study and make clear legal provisions on goods with large import turnover according to a specific quantity or criterion Fifth, about regulations related to the price database of customs 4.2.6 Improve the efficiency of intellectual property rights enforcement Firstly, it is clear, in particular, that there is no application for suspension of customs procedures Secondly, regulate the role of customs in the case of carrying out the task of controlling imported goods across borders without the application as stipulated in Clause 2, Article 73 of the Customs Law 2014 Thirdly, the law should stipulate the process of handling specific customs sanctioning competence under the regulations on functions and competence Fourthly, the customs law requires that all businesses declare and register for protection of intellectual property rights for goods they produce Fifthly, customs law needs to provide specific limits on the inspection of goods suspected of violating intellectual property rights 4.3 Some other solutions 4.3.1 Strengthen organizational structure, human resource organization and coordination mechanism in controlling imported goods 22 4.3.2 Enhance the application of modern control methods and applying modern operations in controlling imported goods 4.3.3 Improve the quality of investment in facilities and modern equipment for controlling goods imported across borders 4.3.4 Enhance the effectiveness and efficiency of risk management and compliance management in the control of imported goods across borders 4.3.5 Diversify and improve the quality of propaganda, dissemination and support legislation on control of imported goods across borders 4.3.6 Promote international cooperation in controlling goods imported across borders Chapter Conclusion Firstly, there are some viewpoints on solutions to improve the control efficiency of imported goods across borders under the customs law in Vietnam from the institutional and policy perspectives of the Party and the state; ensuring harmonization of domestic trade and international trade The process of building and perfecting the customs law on the control of imported goods across borders must ensure consistency, integration and high feasibility when implementing and legalizing international law commitments in which Vietnam is a member; Secondly, the dissertation offers solutions to improve the control efficiency of goods imported across borders under the customs law in the current situation, which is the amendment and supplement of the conceptual content in customs law in accordance with international legal standards stipulated in the Kyoto Convention on simplicity and harmonization of customs procedures CONCLUSION Control of goods imported across borders under the customs law is a particular activity in international trade activities The research, reference works and this paper have provided basic overviews of legal issues and implementation of customs laws such as inspection, supervision, prevention of smuggling, handling of violations in the system of tax, customs, trade, foreign trade management regulations The dissertation has studied the contents of the theoretical and practical perspectives of controlling goods imported across borders under the law on customs This dissertation also develops the content of the argument on controlling imported goods across borders which demonstrate an important role 23 when assessing the legal regulations on practice On that basis, the author presents his opinions and solutions to improve the efficiency of implementation, meeting the requirements of international trade integration The connotation of the concept of controlling imported goods across borders is an approach whose direction is detailing the legal contents According to WCO, customs control is a combination of regulations on control of import and export goods including customs inspection, customs supervision, inspection and handling of customs violations The project has proposed the concepts of inconsistencies in customs law consistently to demonstrate conformity and internalization of commitments between national law and world law Controlling goods imported across borders under the customs law in Vietnam are changing and highly compatible with the world customs regulations Customs law has consistently shown in encouraging and promoting international trade However, talking about controlling imported goods across borders understands in a broad sense, meaning to include inspection and handling of violations of cross-border import acts In terms of content, in addition to content controls such as product name control, product code, quantity, quality, origin, customs valuation, intellectual property rights can also be accessed from a control point of view Tax books, commodity management policies However, the dissertation framework only researches the upper part, and the content to be abandoned will be the basis for the author to have deeper access to the next projects Controlling imported goods under customs law is an effective tool in state management when enforcing international trade law policies On the positive side, controlling imported goods across borders brings important benefits, regulating and managing economy effectively, ensuring harmony, in accordance with international law However, this activity also hindered trade in imported goods The closer the control activities are, the more free trade activities may be hindered Therefore, the dissertation proposes to establish a legal system and control mechanism for imported goods across the border in the spirit of streamlining procedures, towards applying integrated control of smart electronic systems, increasing intensify post-inspection rather than check money for fast-moving import goods, creating momentum for cross-border sales of goods to be promoted Short-term, medium-term and long-term control strategies are needed on the basis of analyzing volatile international trade data 24 PUBLISHED SCIENTIFIC WORKS RELATED TO THE DISSERTATION Tran Viet Long (2017), Current situation and solutions to improve the effectiveness of implementing the control of smuggling of imported fake goods when applying customs law, Law and Practice Journal, No 11+12 Tran Viet Long (2017), Controlling imported goods in Vietnam from the perspective of consumer protection, International Conference on "Consumer Protection – Contribution of the European Union's experience to the ASEAN economic community" Tran Viet Long (2017), Concerned about the authority to control imported goods across borders and some solutions, Law and Practice Journal, Law university, Hue university, No 04 Tran Viet Long (2018), Protection of consumer rights in Vietnam From the perspective of controlling imported goods across borders, Law and Practice Journal, No 3+4 ... theory In the dissertation, the author has used a number of research theoretical bases: the theory of the role of the state; Theory of economic management; Theory of inspection and control; Theory... the quantity of goods 3.2.2.2 Quality control of imported goods Quality control of goods imported across borders under Vietnamese customs law has basically completed such as the Law on Product Quality... Vietnam Secondly, uniformly regulate the geographical areas of control of goods imported across borders compatible with the Kyoto Convention.4.2.2 Nâng cao hiệu kiểm sốt tên hàng, mã hàng hóa nhập