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Guidance on Customs Inventory Finalization Report

Global Tax Update:April 2016/Vietnam

Recently, the Ministry of Finance (“MoF”) and the General Department of Vietnam Customs (“GDC”) have issued some official letters to provincial customs departments to provide guidance on the customs inventory finalization report (Official Letter No.18195/BTC-TCHQ dated 08 December 2015, Official Letter No.1171/TCHQ-GSQL dated 17 February 2016, Official Letter No.1501/TCHQ-GSQL dated 29 February 2016). (Global Tax Update: April 2016/Vietnam)

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Some notable guidance in these Official letters includes:

(1) Cases in which finalization report (“the Report”) must be submitted
(2) Figures presented in the Report
(3) Submission and reception of the Report
(4) Examination of the Report

 

>> Click for Japanese [税関在庫期末申告書(Customs Inventory Finalization Report)に関するガイダンス]

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