Based on the report on implementation results of local customs departments for the topic of imported cashew nuts by type of import, production and export, the General Department of Customs requires local customs to perform the following tasks: control the records that have been carried out post-customs clearance inspection, verification and investigation of cashew nuts imported by the type of import, export, production, and storage for storage according to regulations. Notably, the General Department of Customs requires the case of suspected violations to be thoroughly handled or discussed with the investigation agency. Reviewing, synthesizing and evaluating violations of cashew nut importers by type of business import to expand inspection and handle according to regulations. Regarding the topic of checking violations for imported cashew nuts, preliminary by the end of 2022, the Customs has prosecuted 8 cases. In which, the Post-Clearance Inspection Department has 1 case, the Anti-Smuggling Investigation Department has 2 cases, and Binh Phuoc Customs Department has 5 cases. More importantly, through this topic, it has helped protect the brand name of this important agricultural export industry and the prestige and position of Vietnam's leading cashew exporter in the world. According to the Post-Clearance Inspection Department (General Department of Customs) - the unit in charge of the thematic implementation, in the first months of 2021, the amount of imported raw cashew nuts increased suddenly and abnormally from the Cambodian market. Only in the first few months of the year, imports amounted to millions of tons, far exceeding the full year import results of many previous years and the cashew nut production capacity of Cambodia. Determining fraudulent acts in importing cashew nuts will greatly affect the production and business of genuine, reputable and branded businesses of Vietnamese goods and cause loss of budget revenue, the Department of Control Post-customs clearance inspection has focused resources, drastically deployed thematic inspection to clarify doubts and unusual signs about cashew nut import and export activities. During the inspection process, due to the influence of the Covid-19 epidemic, some southern provinces and cities, including Binh Phuoc province, began to implement the policy of social distancing, affecting the collection work. information, verify, work with the business. However, with a sense of responsibility and determination to overcome difficulties, the Department urgently took the time to ensure the inspection was carried out as planned, while ensuring the prevention and control of the epidemic. As a result of the inspection, the Department has set tax and sanctioned administrative violations against 16 enterprises with the amount of 9.79 billion VND, prosecuted 1 case (as mentioned above) and transferred 4 cases going to Binh Phuoc Provincial Police to consider prosecuting. In addition, the Post-Clearance Inspection Department reported to the leaders of the General Department of Customs to assign a number of local customs departments to conduct post-clearance inspection for 34 enterprises. At the same time, transfer the list of 280 enterprises showing signs of risk to local customs departments to study and develop inspection plans according to regulations.