Compliance Management for Importing and Exporting Companies in Cross-Border E-Commerce or the Story of Smuggled Tobacco in Vietnam

Abstract

Compliance management is a vexing issuefor customs around the world. However, this is a missing and weak content of state management in the customs field of Vietnam. This is inspired by the story of smuggling foreign tobacco products at the southwestern border of Vietnam when compliance is not available because the profits from illegal activities are enormous. This article focuses on studying the compliance management process for import-export businesses through e-commerce when online transactions become a habit in the consumption behavior of digitalized societies. Through the analysis of the development context of e-commerce in the region and the world, the current status of management policies in the field of customs related to the compliance management of import-export enterprises by means of e-commerce and the actual status of compliance of these enterprises in the period 2016-2019, the author' research has pointed out a number of policy implications for the State and the customs industry in order to enhance the legal compliance of trading enterprises. cross-border sales through the online environment.