Short answer: A post-clearance audit (PCA) at the customs declarant’s premises follows 6 steps — planning, issuing the audit decision, serving the decision, conducting the audit, drawing up records, and signing conclusions — under Article 80 of the Customs Law 54/2014/QH13 and Article 143 of Circular 38/2015/TT-BTC (as amended by Circular 121/2025/TT-BTC, effective 01/02/2026). Maximum audit duration: 10 working days, extendable once by no more than 10 working days. The key point companies must remember: audits on signs of violation start immediately, with no prior notice; risk-based/compliance audits require the decision to be served at least 05 working days in advance.
Step 1 — Planning
Compliance audits of customs declarants are conducted under the annual PCA plan (Article 80.1 of the Customs Law; Article 143.2 of Circular 38/2015).
Step 2 — Issuing the audit decision
The audit decision uses form 01/QĐKT (Appendix VIII issued with Circular 121/2025/TT-BTC — companies should use this new form rather than older ones).
Decision-making authority (Article 80.1 of the Customs Law):
- The head of the central-level customs authority (Vietnam Customs), the Director of the Post-Clearance Audit Department — nationwide scope;
- Directors of Vietnam Customs — within their management area;
- Audits of companies outside the management area → reported upward for assignment.
Step 3 — Serving the decision: advance notice or not?
This step draws the line between the two audit types:
- Risk-based / compliance audits (Article 78.2, 78.3): the decision must be served within 03 working days of signing and no later than 05 working days before the audit date (Article 80.2(b); Article 143.3(a) of Circular 38/2015). The company has at least 05 working days to prepare.
- Audits on signs of violation (Article 78.1): conducted immediately after the decision is announced; the decision is handed directly to the customs declarant during working hours — no prior notice required.
New under Circular 121/2025: where necessary, the decision issuer sends a Notice to prepare dossiers and documents (form 13/CBTL) so the company prepares exactly within the audit scope and appoints an authorized representative to work with the audit team. Companies should use this notice as the preparation checklist to avoid over- or under-preparing.
Step 4 — Conducting the audit
Under Article 80.3 of the Customs Law:
- Announce the audit decision at the start;
- Cross-check declared contents against accounting books, accounting vouchers, financial statements, related documents and the actual condition of the goods — within the scope and contents of the audit decision. The team examines the completeness, legality, validity, consistency, accuracy and truthfulness of customs dossiers kept at the company against those kept at customs; compliance with tax law and import/export goods management policies. Where necessary, the team may inspect production lines, machinery and equipment and the actual goods at the company’s warehouse (if the goods retain their basic characteristics compared with the clearance time);
- Draw up the PCA record within 05 working days of the audit’s end;
- Within 15 days of the audit’s end, the decision issuer signs the audit conclusion (form 04/KLKT) and sends it to the customs declarant. Where specialized opinions from competent authorities are needed, the period runs from the date those opinions are received (specialized authorities respond within 30 days).
Duration: maximum 10 working days from the start date; for large or complex scopes → one extension of no more than 10 working days (Article 80.2(a)).
Step 5 — Company rights during the audit
- Require the team leader to present the audit decision and the customs inspector’s ID card;
- Provide documents, vouchers and data to prove declared contents are correct or to explain any questioned items during the audit.
Step 6 — Handling audit results
Under Article 100 of Decree 08/2015/ND-CP (companies should cross-check the latest consolidated text after Decree 167/2025/ND-CP):
- Issue tax imposition decisions and other administrative tax decisions;
- Handle administrative violations under the Law on Handling of Administrative Violations and Decree 169/2026/ND-CP;
- Report/transfer for criminal prosecution where signs of crime exist.
Amendment, supplementation, suspension or cancellation of PCA decisions follows Article 99 of Decree 08/2015, using forms 02/QĐSĐ, 03/QĐGH, 06/QĐH, 07/TBTD under Circular 121/2025.
Note on forms: companies should only use forms under Appendix VIII of Circular 121/2025 (01/QĐKT, 04/KLKT, 13/CBTL, 02/QĐSĐ, 03/QĐGH, 06/QĐH, 07/TBTD). Forms under Decision 2123/QD-CHQ 2025 have not been verified as still in force — do not cite them without cross-checking.
New under Circular 121/2025 on non-compliance
Circular 121/2025 removed the rule on “more than 03 working days from the audit date stated in the decision without submitting dossiers/sending a representative” — replacing it with the Preparation Notice mechanism (form 13/CBTL) and more flexible explanation rights for companies. However, where the declarant fails to comply with the audit decision, fails to explain or fails to provide dossiers on time, customs will base its handling on collected and verified dossiers under tax law, administrative-sanctioning law, or conduct a specialized inspection.
Future rules
Law 11/2026/QH16 — effective 01/3/2027 — changes PCA duration at the declarant’s premises to no more than 20 days from the announcement of the audit decision + one extension of no more than 20 days. Not yet applicable; companies currently apply the 10-working-day + 10-working-day-extension limit under Article 80 of the Customs Law 54/2014.
Current agency names: Vietnam Customs (Cục Hải quan) / Regional Customs Sub-departments (Chi cục Hải quan khu vực) (the General Department of Vietnam Customs became Vietnam Customs from 01/3/2025, Decree 29/2025/ND-CP).
Frequently asked questions
How many days does a company have to prepare after receiving a PCA decision?
For risk-based/compliance audits: at least 05 working days from receiving the decision to the audit date. For audits on signs of violation: no advance notice — the audit starts immediately after the decision is announced.
Can the audit team inspect warehouses and production lines?
Yes, where necessary: production lines, machinery and equipment, and actual goods at the company’s warehouse (if the goods retain their basic characteristics compared with clearance time) — within the scope of the audit decision.
How soon after the audit are conclusions issued?
The PCA record is drawn up within 05 working days of the audit’s end; the audit conclusion is signed within 15 days of the audit’s end and sent to the customs declarant.
What rights does a company have when the audit team arrives?
Require the team leader to present the audit decision and customs inspector ID; provide documents, vouchers and data to prove declared contents are correct or explain questioned items.
What happens for non-compliance with a PCA decision?
Administrative violations are sanctioned as prescribed; customs will handle the case based on collected dossiers under tax law, administrative-sanctioning law, or conduct a specialized inspection.
Need help reviewing customs dossiers, preparing for a post-clearance audit, or handling a back-tax assessment? Reach us via the Contact page of FLAT Law Firm.
For reference only, not legal advice.
