Vietnam: More post-customs clearance audits expected | KPMG | GLOBAL
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Vietnam: More post-customs clearance audits expected in remainder of 2016

Vietnam: More post-customs clearance audits expected

Because of a downturn in the government’s collection of revenue in the third quarter of 2016, the General Department of Customs has taken certain actions to increase the collection of customs revenue, including:


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  • Providing an expedited process for post-customs clearance audit when there are disagreements with the declared dutiable price after consultation 
  • Imposing export customs duty with respect to the export of goods for processing
  • Imposing a submission deadline for filing the certificate of origin 

Concerning the first item—post-customs clearance audits—the General Department of Customs in November 2016 issued guidance that emphasizes that a post-customs clearance audit can be required in certain instances. 

When the local customs department has a basis for rejecting the declared value during a customs valuation consultation process, and there is disagreement with this finding or there is agreement but no corrective action is taken to address the value under-declaration, the customs authorities will temporarily accept the declared value in order to expedite the clearance process. However, the Vietnamese customs departments are instructed to conduct a post-clearance audit, within 30 days from the official release of the customs valuation consultation result. 

KPMG observation

As a consequence of the pressure on local customs departments to collect more revenue, businesses can expect to see more post-customs clearance audits in the remainder of 2016.


Read a November 2016 report [PDF 172 KB] prepared by the KPMG member firm in Vietnam: Customs Administration

KPMG observation

Multinational businesses must deal with a lot of customs-related challenges, and as Vietnam’s customs regulatory framework evolves, businesses need to find a proactive and cost-effective customs management plan. Read a 2016 brochure [PDF 571 KB] prepared by the KPMG member firm in Vietnam.

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