{"id":1170,"date":"2026-10-17T08:22:31","date_gmt":"2026-10-17T08:22:31","guid":{"rendered":"https:\/\/vietship.net\/en\/?p=1170"},"modified":"2026-10-20T03:56:27","modified_gmt":"2026-10-20T03:56:27","slug":"accounting-records-and-import-export-documents-to-retain-for-post-customs-audit","status":"publish","type":"post","link":"https:\/\/vietship.net\/en\/accounting-records-and-import-export-documents-to-retain-for-post-customs-audit.html\/","title":{"rendered":"Accounting Records And Import-Export Documents To Retain For Post-Customs Audit"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_87 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6adc7d62c4c3d\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6adc7d62c4c3d\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/vietship.net\/en\/accounting-records-and-import-export-documents-to-retain-for-post-customs-audit.html\/#Accounting_Records_And_Import-Export_Documents_To_Retain_For_Post-Customs_Audit\" >Accounting Records And Import-Export Documents To Retain For Post-Customs Audit<\/a><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/vietship.net\/en\/accounting-records-and-import-export-documents-to-retain-for-post-customs-audit.html\/#11_Retention_Period_And_Mandatory_Document_Groups\" >1.1. Retention Period And Mandatory Document Groups<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/vietship.net\/en\/accounting-records-and-import-export-documents-to-retain-for-post-customs-audit.html\/#111_Customs_And_Commercial_Document_Group\" >1.1.1. Customs And Commercial Document Group<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/vietship.net\/en\/accounting-records-and-import-export-documents-to-retain-for-post-customs-audit.html\/#112_Accounting_And_Payment_Document_Group\" >1.1.2. Accounting And Payment Document Group<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/vietship.net\/en\/accounting-records-and-import-export-documents-to-retain-for-post-customs-audit.html\/#113_Production_Yield_And_Material_Consumption_Management_Documents\" >1.1.3. Production Yield And Material Consumption Management Documents<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/vietship.net\/en\/accounting-records-and-import-export-documents-to-retain-for-post-customs-audit.html\/#12_5-Step_Self-Audit_Process_For_Post-Customs_Clearance_Verification\" >1.2. 5-Step Self-Audit Process For Post-Customs Clearance Verification<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/vietship.net\/en\/accounting-records-and-import-export-documents-to-retain-for-post-customs-audit.html\/#13_Common_Risks_During_Post-Customs_Clearance_Audits\" >1.3. Common Risks During Post-Customs Clearance Audits<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/vietship.net\/en\/accounting-records-and-import-export-documents-to-retain-for-post-customs-audit.html\/#131_Frequent_Non-Compliance_Violations\" >1.3.1. Frequent Non-Compliance Violations<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/vietship.net\/en\/accounting-records-and-import-export-documents-to-retain-for-post-customs-audit.html\/#14_Benefits_Of_Managing_Import-Export_Records_Scientifically\" >1.4. Benefits Of Managing Import-Export Records Scientifically<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/vietship.net\/en\/accounting-records-and-import-export-documents-to-retain-for-post-customs-audit.html\/#141_Optimizing_Operations_And_Compliance\" >1.4.1. Optimizing Operations And Compliance<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/vietship.net\/en\/accounting-records-and-import-export-documents-to-retain-for-post-customs-audit.html\/#15_Conclusion\" >1.5. Conclusion<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/vietship.net\/en\/accounting-records-and-import-export-documents-to-retain-for-post-customs-audit.html\/#16_Related_Resources\" >1.6. Related Resources<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/vietship.net\/en\/accounting-records-and-import-export-documents-to-retain-for-post-customs-audit.html\/#Separate_Section_Frequently_Asked_Questions_Q_A\" >Separate Section: Frequently Asked Questions (Q&amp;A)<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<div id=\"model-response-message-contentr_70e3b7aef33eb1d9\" class=\"markdown markdown-main-panel md-content enable-luminous-fast-follows enable-updated-hr-color stronger\" dir=\"ltr\" aria-busy=\"false\" aria-live=\"polite\">\n<h1 data-path-to-node=\"0\"><span class=\"ez-toc-section\" id=\"Accounting_Records_And_Import-Export_Documents_To_Retain_For_Post-Customs_Audit\"><\/span>Accounting Records And Import-Export Documents To Retain For Post-Customs Audit<span class=\"ez-toc-section-end\"><\/span><\/h1>\n<div>Post-customs clearance audit is a core operational focus of Customs authorities. Retaining complete records and documents is a mandatory legal obligation. This practice helps enterprises avoid administrative penalties and heavy tax arrears collections.<\/div>\n<div>Preparing proper dossiers fully protects the safety of the <b data-path-to-node=\"2\" data-index-in-node=\"59\">s\u1ea3n ph\u1ea9m<\/b> (product). Enterprises proactively control costs and maintain competitive selling <b data-path-to-node=\"2\" data-index-in-node=\"150\">gi\u00e1 c\u1ea3<\/b> (pricing). Transparent customs records strengthen partner confidence across every <b data-path-to-node=\"2\" data-index-in-node=\"239\">k\u00eanh ph\u00e2n ph\u1ed1i<\/b> (distribution channel). This builds a solid foundation for expanding <b data-path-to-node=\"2\" data-index-in-node=\"323\">x\u00fac ti\u1ebfn th\u01b0\u01a1ng m\u1ea1i<\/b> (trade promotion).<\/div>\n<h2 data-path-to-node=\"4\"><span class=\"ez-toc-section\" id=\"11_Retention_Period_And_Mandatory_Document_Groups\"><\/span>1.1. Retention Period And Mandatory Document Groups<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div>According to Article 112 of Circular 38\/2015\/TT-BTC (amended and supplemented under Circular 39\/2018\/TT-BTC) and the 2014 Customs Law, enterprises must retain customs dossiers for a <b data-path-to-node=\"5\" data-index-in-node=\"182\">5-year period<\/b> from the registration date of customs declarations.<\/div>\n<h3 data-path-to-node=\"6\"><span class=\"ez-toc-section\" id=\"111_Customs_And_Commercial_Document_Group\"><\/span>1.1.1. Customs And Commercial Document Group<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-path-to-node=\"7\">\n<li>\n<div><b data-path-to-node=\"7,0,0\" data-index-in-node=\"0\">Customs Declarations:<\/b> Official cleared customs declarations with attached annexes (if any).<\/div>\n<\/li>\n<li>\n<div><b data-path-to-node=\"7,1,0\" data-index-in-node=\"0\">Sales Contracts:<\/b> Original commercial contracts, supplementary addendums, and revisions.<\/div>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/encrypted-tbn0.gstatic.com\/images?q=tbn:ANd9GcRsZLOb7rSRlurcGHr-C3hItyuCxlCsgLK90EynU4qeGQ&amp;s=10\" alt=\"Sales Contract l\u00e0 g\u00ec? C\u00f3 nh\u1eefng n\u1ed9i dung quan tr\u1ecdng n\u00e0o?\" \/><\/p>\n<ul data-path-to-node=\"7\">\n<li>\n<div><b data-path-to-node=\"7,2,0\" data-index-in-node=\"0\">Commercial Invoices:<\/b> Commercial invoices, payment notices, and itemized billing statements.<\/div>\n<\/li>\n<li>\n<div><b data-path-to-node=\"7,3,0\" data-index-in-node=\"0\">Packing Lists:<\/b> Details illustrating specific packaging specifications, weights, and quantities.<\/div>\n<\/li>\n<li>\n<div><b data-path-to-node=\"7,4,0\" data-index-in-node=\"0\">Bills of Lading:<\/b> Official transport documents (Bill of Lading or Air Waybill).<\/div>\n<\/li>\n<li>\n<div><b data-path-to-node=\"7,5,0\" data-index-in-node=\"0\">Certificates of Origin (C\/O):<\/b> Original or valid electronic C\/O documents for preferential tariffs.<\/div>\n<\/li>\n<\/ul>\n<h3 data-path-to-node=\"8\"><span class=\"ez-toc-section\" id=\"112_Accounting_And_Payment_Document_Group\"><\/span>1.1.2. Accounting And Payment Document Group<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-path-to-node=\"9\">\n<li>\n<div><b data-path-to-node=\"9,0,0\" data-index-in-node=\"0\">Bank payment vouchers:<\/b> Telegraphic Transfers (T\/T), Letters of Credit (L\/C), SWIFT confirmations, and receipts.<\/div>\n<\/li>\n<li>\n<div><b data-path-to-node=\"9,1,0\" data-index-in-node=\"0\">Logistics cost invoices:<\/b> Ocean\/Air Freight invoices, D\/O fees, DEM\/DET, THC, and terminal handling charges.<\/div>\n<\/li>\n<li>\n<div><b data-path-to-node=\"9,2,0\" data-index-in-node=\"0\">Detailed accounting ledgers:<\/b> General ledgers, detailed ledgers for accounts 152, 156, 331, 632, and 211.<\/div>\n<\/li>\n<li>\n<div><b data-path-to-node=\"9,3,0\" data-index-in-node=\"0\">Warehouse entry\/exit slips:<\/b> Goods Receipt Notes (GRN) and raw material factory issuance slips.<\/div>\n<p><img decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/encrypted-tbn0.gstatic.com\/images?q=tbn:ANd9GcTNzrpMF7-m6VpRI9e1KWRdWhX_EfvQ58M00p9o4TwADw&amp;s=10\" alt=\"TOP 3 LO\u1ea0I S\u1ed4 S\u00c1CH V\u0102N PH\u00d2NG TH\u01af\u1edcNG XUY\u00caN S\u1eec D\u1ee4NG C\u1ee6A D\u00c2N C\u00d4NG S\u1ede - V\u0103n Ph\u00f2ng Xanh\" \/><\/li>\n<\/ul>\n<h3 data-path-to-node=\"10\"><span class=\"ez-toc-section\" id=\"113_Production_Yield_And_Material_Consumption_Management_Documents\"><\/span>1.1.3. Production Yield And Material Consumption Management Documents<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-path-to-node=\"11\">\n<li>\n<div><b data-path-to-node=\"11,0,0\" data-index-in-node=\"0\">Actual consumption yields:<\/b> Consumption norms of raw materials and supplies for each product code.<\/div>\n<\/li>\n<li>\n<div><b data-path-to-node=\"11,1,0\" data-index-in-node=\"0\">Final settlement reports:<\/b> Final settlement reports on imported raw material usage (Form 15\/BCQT).<\/div>\n<\/li>\n<li>\n<div><b data-path-to-node=\"11,2,0\" data-index-in-node=\"0\">Production process diagrams:<\/b> Technical documentation and actual scrap\/loss ratios in manufacturing.<\/div>\n<\/li>\n<\/ul>\n<h2 data-path-to-node=\"13\"><span class=\"ez-toc-section\" id=\"12_5-Step_Self-Audit_Process_For_Post-Customs_Clearance_Verification\"><\/span>1.2. 5-Step Self-Audit Process For Post-Customs Clearance Verification<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div>Enterprises should proactively execute these 5 self-audit steps periodically:<\/div>\n<div class=\"attachment-container unknown md-has-block-component\">\n<div class=\"sequence-container\" data-hveid=\"0\" data-ved=\"0CAAQse0SahgKEwiitLzjxsCXAxUAAAAAHQAAAAAQ1QM\">\n<div class=\"sequence-event ng-star-inserted\">\n<div class=\"sequence-event-content\">\n<div class=\"sequence-event-description gds-body-l\">\n<p><span class=\"only-show-to-message-actions\" data-test-id=\"sequence-export-header\"><strong>1.Cross-Checking Dossier Data:<\/strong>Checking data consistency.<\/span><\/p>\n<div class=\"ng-star-inserted\">Compare data across Declarations, Invoices, Packing Lists, C\/O, and Bills of Lading.<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sequence-event ng-star-inserted\">\n<div class=\"sequence-event-content\">\n<div class=\"sequence-event-description gds-body-l\">\n<p><span class=\"only-show-to-message-actions\" data-test-id=\"sequence-export-header\"><strong>2.Auditing Payment Vouchers:<\/strong>Reconciling cash flows.<\/span><\/p>\n<div class=\"ng-star-inserted\">Reconcile Invoice values with bank statements and international payment receipts.<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sequence-event ng-star-inserted\">\n<div class=\"sequence-event-content\">\n<div class=\"sequence-event-description gds-body-l\">\n<p><span class=\"only-show-to-message-actions\" data-test-id=\"sequence-export-header\"><strong>3.Auditing Accounting Entries:<\/strong>Reviewing ledgers.<\/span><\/p>\n<div class=\"ng-star-inserted\">Match warehouse entry quantities in accounting books against customs declaration numbers.<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sequence-event ng-star-inserted\">\n<div class=\"sequence-event-content\">\n<div class=\"sequence-event-description gds-body-l\">\n<p><span class=\"only-show-to-message-actions\" data-test-id=\"sequence-export-header\"><strong>4.Reviewing Production Norms:<\/strong>Calculating yields.<\/span><\/p>\n<div class=\"ng-star-inserted\">Check actual consumption norms against final settlement reports submitted to customs.<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"sequence-event ng-star-inserted\">\n<div class=\"sequence-event-content\">\n<div class=\"sequence-event-description gds-body-l\">\n<p><span class=\"only-show-to-message-actions\" data-test-id=\"sequence-export-header\"><strong>5.Organizing &amp; Digitizing Files:<\/strong>Digital &amp; hardcopy archiving.<\/span><\/p>\n<div class=\"ng-star-inserted\">File records per customs declaration and archive digital copies on secure servers.<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<h2 data-path-to-node=\"17\"><span class=\"ez-toc-section\" id=\"13_Common_Risks_During_Post-Customs_Clearance_Audits\"><\/span>1.3. Common Risks During Post-Customs Clearance Audits<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div>Customs will collect tax arrears and issue heavy fines if they detect the following discrepancies:<\/div>\n<h3 data-path-to-node=\"19\"><span class=\"ez-toc-section\" id=\"131_Frequent_Non-Compliance_Violations\"><\/span>1.3.1. Frequent Non-Compliance Violations<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-path-to-node=\"20\">\n<li>\n<div><b data-path-to-node=\"20,0,0\" data-index-in-node=\"0\">Material norm variances:<\/b> Declared consumption norms mismatch actual factory consumption figures.<\/div>\n<\/li>\n<li>\n<div><b data-path-to-node=\"20,1,0\" data-index-in-node=\"0\">Omitted dutiable costs:<\/b> Failing to add freight, royalties, or commissions to dutiable values.<\/div>\n<\/li>\n<li>\n<div><b data-path-to-node=\"20,2,0\" data-index-in-node=\"0\">Unproven payment proofs:<\/b> Missing valid bank telegraphic transfers for deferred payment shipments.<\/div>\n<\/li>\n<li>\n<div><b data-path-to-node=\"20,3,0\" data-index-in-node=\"0\">Lost or misplaced files:<\/b> Missing original documents when authorities request physical verification.<\/div>\n<p><img decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/encrypted-tbn0.gstatic.com\/images?q=tbn:ANd9GcSuN5nK_Nc-ciqwy3mL6dX-dI5_F6fyaj85UlM2Z4a_Kw&amp;s=10\" alt=\"Sau s\u00e1p nh\u1eadp, t\u00e0i li\u1ec7u l\u01b0u tr\u1eef c\u00f3 b\u1ecb th\u1ea5t l\u1ea1c?\" \/><\/li>\n<\/ul>\n<h2 data-path-to-node=\"22\"><span class=\"ez-toc-section\" id=\"14_Benefits_Of_Managing_Import-Export_Records_Scientifically\"><\/span>1.4. Benefits Of Managing Import-Export Records Scientifically<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div>Rigorous dossier management delivers maximum financial security and operational control to enterprises.<\/div>\n<h3 data-path-to-node=\"24\"><span class=\"ez-toc-section\" id=\"141_Optimizing_Operations_And_Compliance\"><\/span>1.4.1. Optimizing Operations And Compliance<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-path-to-node=\"25\">\n<li>\n<div><b data-path-to-node=\"25,0,0\" data-index-in-node=\"0\">Protecting cargo:<\/b> Transparent dossiers safeguard the origin and legitimacy of the <b data-path-to-node=\"25,0,0\" data-index-in-node=\"82\">s\u1ea3n ph\u1ea9m<\/b> (product).<\/div>\n<\/li>\n<li>\n<div><b data-path-to-node=\"25,1,0\" data-index-in-node=\"0\">Avoiding financial risks:<\/b> Eliminating tax arrears and penalties stabilizes final <b data-path-to-node=\"25,1,0\" data-index-in-node=\"81\">gi\u00e1 c\u1ea3<\/b> (pricing).<\/div>\n<\/li>\n<li>\n<div><b data-path-to-node=\"25,2,0\" data-index-in-node=\"0\">Maintaining supply chains:<\/b> Reducing Red Channel routing protects delivery timelines for every <b data-path-to-node=\"25,2,0\" data-index-in-node=\"94\">k\u00eanh ph\u00e2n ph\u1ed1i<\/b> (distribution channel).<\/div>\n<\/li>\n<li>\n<div><b data-path-to-node=\"25,3,0\" data-index-in-node=\"0\">Elevating corporate prestige:<\/b> Compliant status empowers enterprises to accelerate <b data-path-to-node=\"25,3,0\" data-index-in-node=\"82\">x\u00fac ti\u1ebfn th\u01b0\u01a1ng m\u1ea1i<\/b> (trade promotion).<\/div>\n<\/li>\n<\/ul>\n<h2 data-path-to-node=\"27\"><span class=\"ez-toc-section\" id=\"15_Conclusion\"><\/span>1.5. Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div>Managing accounting records and import-export documents for 5 years is a vital requirement. Proper preparation protects <b data-path-to-node=\"28\" data-index-in-node=\"120\">s\u1ea3n ph\u1ea9m<\/b> (products) and stabilizes <b data-path-to-node=\"28\" data-index-in-node=\"155\">gi\u00e1 c\u1ea3<\/b> (pricing). This maintains smooth operations across every <b data-path-to-node=\"28\" data-index-in-node=\"219\">k\u00eanh ph\u00e2n ph\u1ed1i<\/b> (distribution channel). Consequently, enterprises confidently advance <b data-path-to-node=\"28\" data-index-in-node=\"304\">x\u00fac ti\u1ebfn th\u01b0\u01a1ng m\u1ea1i<\/b> (trade promotion) sustainably.<\/div>\n<h2 data-path-to-node=\"30\"><span class=\"ez-toc-section\" id=\"16_Related_Resources\"><\/span>1.6. Related Resources<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul data-path-to-node=\"31\">\n<li>\n<div><a href=\"https:\/\/vietship.net\/en\/dong-nai-formulates-breakthrough-policies-to-advance-seaports-waterways-and-logistics.html\/\">Dong Nai Formulates Breakthrough Policies to Advance Seaports, Waterways, and Logistics<\/a><\/div>\n<\/li>\n<li>\n<div><a href=\"https:\/\/vietship.net\/en\/reliable-domestic-sea-freight-shipping-from-da-nang-to-haiphong-port.html\/\">Reliable Domestic Sea Freight Shipping from Da Nang to Haiphong Port<\/a><\/div>\n<\/li>\n<\/ul>\n<h2 data-path-to-node=\"33\"><span class=\"ez-toc-section\" id=\"Separate_Section_Frequently_Asked_Questions_Q_A\"><\/span>Separate Section: Frequently Asked Questions (Q&amp;A)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div><b data-path-to-node=\"34\" data-index-in-node=\"0\">Q1. What is the statutory time limit for post-customs clearance audits?<\/b><\/div>\n<div>The audit time limit is 05 years starting from the registration date of the customs declaration.<\/div>\n<div><b data-path-to-node=\"36\" data-index-in-node=\"0\">Q2. Are enterprises allowed to store digital customs records?<\/b><\/div>\n<div>Yes. However, when an audit decision is issued, enterprises must present valid originals or certified copies.<\/div>\n<div><b data-path-to-node=\"38\" data-index-in-node=\"0\">Q3. What happens if original documents are lost within the 5-year period?<\/b><\/div>\n<div>Enterprises face administrative penalties for record-keeping violations and risk arbitrary tax assessments.<\/div>\n<div><b data-path-to-node=\"40\" data-index-in-node=\"0\">Q4. Where do customs authorities conduct post-clearance audits?<\/b><\/div>\n<div>Audits can be conducted either at Customs headquarters or directly at the enterprise&#8217;s registered business premises.<\/div>\n<div><b data-path-to-node=\"42\" data-index-in-node=\"0\">Q5. Does Vietship provide post-clearance audit advisory and dossier review services?<\/b><\/div>\n<div>Yes. We offer dossier cross-checking, document review, and customs compliance consulting before working with authorities.<i data-path-to-node=\"46,3,0\" data-index-in-node=\"87\"><\/i><\/div>\n<\/div>\n\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-left kksr-valign-bottom\"\n    data-payload='{&quot;align&quot;:&quot;left&quot;,&quot;id&quot;:&quot;1170&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;bottom&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;0&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;0&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;5&quot;,&quot;greet&quot;:&quot;Rate this post&quot;,&quot;legend&quot;:&quot;0\\\/5 - (0 b\u00ecnh ch\u1ecdn)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;Accounting Records And Import-Export Documents To Retain For Post-Customs Audit&quot;,&quot;width&quot;:&quot;0&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 0px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 19.2px;\">\n            <span class=\"kksr-muted\">Rate this post<\/span>\n    <\/div>\n    <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Accounting Records And Import-Export Documents To Retain For Post-Customs Audit Post-customs clearance audit is a core operational focus of Customs authorities. Retaining complete records and documents is a mandatory legal obligation. This practice helps enterprises avoid administrative penalties and heavy tax arrears collections. Preparing proper dossiers fully protects the safety of the s\u1ea3n ph\u1ea9m (product). [&#8230;]\n","protected":false},"author":3,"featured_media":1189,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[41],"tags":[230,86,69,80,229],"class_list":["post-1170","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs-declaration","tag-accounting-records-and-import-export-documents-to-retain-for-post-customs-audit","tag-cargo-loss-damage-survey","tag-container-hauling-service-from-cai-mep-port-to-various-provinces","tag-domestic-sea-freight","tag-how-customs-applies-technology-to-detect-cargo-violations"],"_links":{"self":[{"href":"https:\/\/vietship.net\/en\/wp-json\/wp\/v2\/posts\/1170","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vietship.net\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vietship.net\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vietship.net\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/vietship.net\/en\/wp-json\/wp\/v2\/comments?post=1170"}],"version-history":[{"count":2,"href":"https:\/\/vietship.net\/en\/wp-json\/wp\/v2\/posts\/1170\/revisions"}],"predecessor-version":[{"id":1190,"href":"https:\/\/vietship.net\/en\/wp-json\/wp\/v2\/posts\/1170\/revisions\/1190"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vietship.net\/en\/wp-json\/wp\/v2\/media\/1189"}],"wp:attachment":[{"href":"https:\/\/vietship.net\/en\/wp-json\/wp\/v2\/media?parent=1170"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vietship.net\/en\/wp-json\/wp\/v2\/categories?post=1170"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vietship.net\/en\/wp-json\/wp\/v2\/tags?post=1170"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}