Compilation of Customs Law in the Implementation of Post-Clearance Audit 2024

Cases requiring post-clearance audits (Article 78 of the Customs Law 2014):

• Inspection when there are signs of violations of customs laws and other regulations related to export and import management.

• Other cases: post-clearance audits are conducted based on risk management application.

• Inspection of customs declarants' compliance with the law.

Post-clearance audits at customs offices (Article 79 of the Customs Law 2014):

• Scope, form, time: Inspection of customs documents within 60 days for customs branches and 5 years for the Customs Department. Inspections must be accompanied by an Inspection Decision specifying the inspection time, with a maximum of 5 working days. The decision must be sent within 3 working days from the date of signing and at least 5 working days before the inspection. A notice of the inspection results must be provided within 5 working days upon completion of the inspection.

• Authority to decide: The Director-General of the Customs Department authorizes the chief of the post-clearance audit department to conduct post-clearance audits in accordance with Article 144, Circular 38/2015/TT-BTC.

• Information provided to Customs for inspection: Sales contracts, certificates of origin, payment documents, transport documents, insurance documents, records, technical documents related to the goods being inspected, and explanations of related contents (Clause 3.a, Article 142, Circular 38 BTC).

• Inspection report: Inspection findings are recorded in inspection reports.

Authority to decide on post-clearance audits at the customs declarant's office (Article 80 of the Customs Law 2014):

• General Department of Customs, Post-Clearance Audit Department: The General Department of Taxation - General Department of Customs, Chief of the Post-Clearance Audit Department decides nationwide.

• Provincial Customs Departments: The Chief of the Customs Department decides post-clearance audits within the management area of the department (authorizing the chief of the post-clearance audit department according to Article 144, Circular 38/2015/TT-BTC).

Deadline for post-clearance audits at the customs declarant's office:

• The deadline for post-clearance audits is determined in the inspection decision, but is a maximum of 10 working days. The inspection period is counted from the start date of the inspection. In cases of major violations or complex issues, the decision maker may extend the deadline once, not exceeding 10 working days.

• The post-clearance audit decision must be sent to the customs declarant within 3 working days from the date of signing and at least 5 working days before the inspection, except as provided in Article 78 of the Customs Law.

• Within 15 days from the end of the inspection, the decision maker must sign the inspection conclusion and send it to the customs declarant. If the inspection conclusion requires the expert opinion of the competent authority, the deadline for signing the inspection conclusion is calculated from the date of receiving the opinion of the competent authority. The competent authority must provide its opinion within 30 days from the date of receiving the request from the customs authority.
  Conclusion of the inspection - Signing time for the conclusion.

• Draft Conclusion: At least 5 working days from the end of the Inspection deadline => Send the draft Inspection Conclusion to the customs declarant (via email, fax, postal mail).
  Deadline for completing explanations: At least 5 working days from the end of the deadline for sending the draft conclusion => The customs declarant must complete the explanation (document/ in-person) on the relevant contents of the draft Conclusion.
  Inspection Conclusion: Within 5 working days from the end of the explanation deadline, the decision-maker must be responsible for:
• Reviewing the explanation content
• Signing the Inspection Conclusion for issuance
  In case the customs declarant does not comply with the Inspection Decision, does not provide explanations, documents on time.
  Customs measures that will be applied if the declarant does not comply with the Inspection Decision (Clause 4 - Article 80 of the Customs Law 2014; Clause 4.c - Article 143 Circular 38/2025/TT-BTC):
  Customs declarant is fined;
  Customs authority will apply specialized inspection measures;
  Subject to inspection measures for subsequent batches of goods;
  Evaluated as non-compliance with the law.
  Rights and obligations of customs declarants in post-clearance audits
  In addition to the rights and obligations under Article 18 of Customs Law No. 54, customs declarants must also fulfill other obligations when the Customs authority decides to inspect according to Article 82 of the Customs Law:
  Compliance with post-clearance inspection requirements
  Timely, complete, accurate provision of documents, certificates as required and responsibility for accuracy, truthfulness
  Designate authorized personnel to work with customs authorities
  Explain issues as requested by customs authorities
  Sign inspection records
  Comply with the handling decision of the customs authority
  Amendments, supplements, temporary suspension, cancellation of post-clearance inspection decisions
  Amend, supplement the Inspection Decision:
• Change inspection team members, time, scope, inspection content.
• Rectify errors in form, content, technical presentation of documents
  Temporary suspension of inspection
• Customs declarant is undergoing inspection, audit, investigation by tax authorities, audit, state audit, police
• Force majeure events that the customs declarant cannot comply with the Inspection Decision
  Cancellation of the inspection decision
  If the customs declarant absconds, dissolves, goes bankrupt, ceases operations, or other circumstances that prevent the customs authority from implementing the Inspection Decision
  The decision to cancel the post-clearance inspection decision must clearly state the reason for cancellation.
  **InterLOG compilation and editing