Short answer: Post-clearance audit (PCA) is customs authorities’ examination of documents, accounting books, vouchers and — where necessary — the goods themselves, conducted after the goods have been cleared (Article 77 of the Customs Law 54/2014/QH13). Customs may issue a PCA decision against a declaration within 05 years from the date the declaration was registered — cleared goods can be “re-examined” throughout this 5-year window.
1. Definition and purpose of PCA
Under Article 77 of the Customs Law 54/2014/QH13, PCA covers:
- Customs dossiers, accounting books, accounting vouchers and other vouchers, documents and data relating to the goods;
- Physical inspection of the goods where necessary and still feasible.
Purpose (Article 77.1): to assess the accuracy and truthfulness of the documents and dossiers declared, submitted and presented by the customs declarant; and to assess the declarant’s compliance with customs law and other regulations on import/export management.
Audit location (Article 77.2): at the headquarters of the customs authority or at the headquarters of the customs declarant (including head office, branches, stores, production sites, goods storage locations).
2. The 5-year window: not the duration of each audit
Article 77.3 of the Customs Law provides that customs may issue a PCA decision against a declaration within 05 years from the date of customs declaration registration. This is the period during which an audit may be opened — not the length of a single audit.
Distinguish this from the audit duration (the maximum length of one audit):
- At the customs authority’s headquarters: maximum 05 working days (Article 79.2 of the Customs Law);
- At the declarant’s headquarters: maximum 10 working days from the start date, extendable once by no more than 10 working days (Article 80.2(a) of the Customs Law).
In short: within 5 years of registering a declaration, that declaration can still be selected for PCA; once an audit starts, it must finish within the working-day limits above.
3. Who is audited, and in which cases
Who is audited? Any organization or individual that has registered a customs declaration: goods owners, vehicle owners, authorized persons, customs brokers. The audited dossier scope covers customs dossiers of declarations cleared within the 05-year window, plus accounting books, accounting vouchers, financial statements and related documents.
Cases subject to PCA (Article 78 of the Customs Law):
- Signs of violation of customs law or other import/export management regulations;
- Remaining cases — audits based on risk management;
- Audits of the declarant’s legal compliance — conducted under the annual PCA plan.
4. The two PCA forms
Decree 08/2015/ND-CP (Chapter VI: Articles 97–100, as amended by Decree 167/2025/ND-CP effective 15/8/2025) details the two forms:
- PCA at the customs authority’s headquarters (Article 97): for customs dossiers under Article 78.1 and 78.2; the decision is issued by the director/deputy-level head. New under Decree 167/2025: within 05 working days of the audit’s end, the decision signatory must issue a Notice of Audit Results to the customs declarant.
- PCA at the declarant’s headquarters (Article 98): the audit team works on-site at the company.
Amendments, supplementation, suspension or cancellation of PCA decisions follow Article 99; handling of audit results follows Article 100.
5. Basic rights and obligations of the declarant
Under Articles 81 and 82 of the Customs Law, the customs declarant must comply with the audit decision, provide dossiers and vouchers, give explanations and sign records; and has the right to explain, reserve opinions and complain about audit conclusions.
6. Agency names and future rules
Agency names: the former General Department of Vietnam Customs was reorganized into the Vietnam Customs (Cục Hải quan) from 01/3/2025 (Decree 29/2025/ND-CP), with Regional Customs Sub-departments (Chi cục Hải quan khu vực) below it. Use the new names in dealings with the authorities today.
Future rule (not yet applicable): Law 11/2026/QH16 — effective 01/3/2027 — revises the PCA framework: audit duration of no more than 20 days from the announcement of the audit decision, extendable once by no more than 20 days (40 days maximum), replacing the current 05-working-day / 10-working-day-plus-10-day-extension limits. Note: this does not apply now.
Article numbers cited (Articles 77–82 of the Customs Law) follow the Customs Law 54/2014/QH13, consolidated document 54/VBHN-VPQH dated 23/3/2026 — Law 90/2025/QH15 amending the Customs Law touched only Articles 42, 43 and added Article 47a, leaving Section 9 on PCA unaffected.
Frequently asked questions
How long after clearance can goods be re-examined?
Within 05 years from the customs declaration registration date (Article 77.3 of the Customs Law), customs may still issue a PCA decision for that declaration.
How does PCA differ from checks during clearance?
PCA takes place after clearance and focuses on matching dossiers, accounting books and vouchers — unlike document or physical inspection at the time of clearance.
Can small companies be audited?
Yes. Any organization or individual that has registered a customs declaration falls within PCA scope, whether on signs of violation, risk management or the annual compliance plan.
How long does one on-site PCA last?
Maximum 10 working days from the start, extendable once by no more than 10 working days — 20 working days total.
When do the new 20+20-day limits apply?
Law 11/2026/QH16 takes effect 01/3/2027. Until then, the current 05-day / 10-day-plus-10-day limits under the Customs Law 54/2014 apply.
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.