Tag Archives: post-clearance audit

How to Build an Imported-Goods Provenance Explanation File

A practical framework for connecting customs declarations, origin evidence, commercial records and inventory movements into...

How to Build an Imported-Goods Provenance Explanation File

A practical framework for connecting customs declarations, origin evidence, commercial records and inventory movements into...

What Is an Audit Trail, and Why Should a Shipment Process Be Traceable?

An Audit Trail shows who handled a shipment, which data and versions were used, when...

Wrong HS Code After Customs Clearance: Risks, Corrections and Controls

A cleared shipment may still face HS review. This article explains the 60-day window, tax...

Responsibility for Retaining Test Reports and Conformity Records After Products Enter the Market

Businesses must retain Test Reports, conformity declaration files and surveillance evidence after customs clearance and...

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...

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...