Category Archives: CUSTOMS PROCEDURES

A collection of guidance on customs procedures, declaration processes, dossiers, channel classification, issue handling, and practical notes for import-export procedures.

Additional Tax Collection vs Administrative Penalties: What Is the Difference?

Additional tax, late-payment interest and administrative fines are separate obligations. Learn their triggers, records and...

How Should Customs Records Be Retained for Each Shipment?

A practical framework for retaining each shipment's statutory customs file, supporting evidence, amendment history, index...

Documents to retain after completing an import

A practical matrix of import records to retain, five-year and ten-year retention layers, and a...

When Can a Business Be Selected for a Post-Clearance Audit in Vietnam?

A business may be audited due to an indication of violation, risk-based selection or a...

How should customs declarations, VAT invoices and payment evidence be reconciled?

A practical method to reconcile import declarations, commercial invoices, Vietnamese VAT invoices, tax payments and...

Does Customs Clearance Mean a Shipment Has No Further Legal Risk?

Customs clearance does not end every legal obligation. Tax, origin, product controls, labelling and retained...

What Is a Post-Clearance Audit? Scope, Process and Records to Prepare

A post-clearance audit reconciles customs declarations with accounting, payment, inventory and technical records. Learn its...

How to Review Quantity, Weight and Package Count Before a Customs Declaration

A practical method to reconcile quantity, gross/net weight and package count across invoice, packing list,...

When Should a Certificate of Origin Be Reviewed to Reduce Rejection Risk?

Review origin at multiple gates, especially before issuance. Reconcile the PSR, HS code, invoice, transport...

Why Must Specialized Import Permits Be Reviewed Before Booking?

Carrier booking does not prove import eligibility. Review permit scope, cargo data, routing and regulatory...