Answer ... According to Articles 26 and 36 of the Law on Customs, if customs declarants disagree with the results of classification or the payable tax amounts determined by customs authorities, they have the right to lodge complaints. The lodging and settlement of complaints must comply with Law No 02/2011/QH13 dated 11 November 2011 on complaints (‘Law on Complaints’).
According to Article 81 of the Law on Customs, the general director of customs, the director of the department for post-customs clearance inspection and directors of customs departments are responsible for, among other things, handling complaints and denunciations in accordance with the law.
The statute of limitations for making a complaint is 90 days after receiving an administrative decision or knowing or being informed of an administrative decision or act (Article 9 of the Law on Complaints).
Within 10 days of receiving a complaint under his or her competence, a person competent to settle the complaint must:
- accept the complaint for settlement; and
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notify in writing:
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- the complainant;
- the competent agency;
- the organisation or person that has forwarded the complaint; and
- the state inspectorate of the same level.
If he or she refuses to accept the complaint, he or she must clearly state the reason therefor (Article 27 of the Law on Complaints).
The time limit for settling a first-time complaint should not exceed 30 days after acceptance of the complaint. For a complicated case, this timeframe may be extended, but it must not exceed 45 days after acceptance of the complaint. In remote areas with difficult travel conditions, the timeframe for settling a complaint is 45 days after acceptance of the complaint. For a complicated case, this timeframe may be extended, but must not exceed 60 days after acceptance of the complaint (Article 28 of the Law on Complaints).
Within 30 days of the expiry of the complaint settlement timeframe, if a first-time complaint remains unsettled or the complainant disagrees with the settlement decision, the complainant may:
- make another complaint to a person competent to settle second-time complaints; or
- institute an administrative lawsuit in court in accordance with the Law on Administrative Procedures (Article 33 of the Law on Complaints).
Within 10 days of receiving a complaint under his or her competence, a person competent to settle second-time complaints must
- accept the complaint for settlement; and
-
notify in writing:
-
- the complainant;
- the competent agency;
- the organisation or person that has forwarded the complaint; and
- the state inspectorate of the same level.
In case of refusal to accept the complaint, he or she must clearly state the reason therefor (Article 36 of the Law on Complaints).
The timeframe for settling a second-time complaint must not exceed 45 days after acceptance of the complaint. For a complicated case, this timeframe may be extended, but must not exceed 60 days after acceptance of the complaint. In remote areas with difficult travel conditions, the timeframe for settling a complaint is 60 days after acceptance of the complaint. For a complicated case, this timeframe may be extended, but must not exceed 70 days after acceptance of the complaint (Article 37 of the Law on Complaints).