Companies engaged in manufacturing for export often experience customs issues resulting from discrepancies in liquidation of their imports.On 07 October 2014, the General Department of Customs (GDC) issued Official letter 12127/TCHQ-GSQL (OL 12127) to instruct Dong Nai Customs Department to check the liquidation dossier, accounting books, accounting documents, delivery notes, receipt notes, actual material inventory and material consumption norms based on the explanation letter and confirmation of the company. If the explanation is supported, the liquidation can be conducted as regulated.

This OL suggests that it is possible to adjust the consumption norm after export and may be useful for resolving discrepancies arising during a customs audit.

Please click here to download the file and here for Vietnamese version.