On August 13, 2026, the Customs Department issued Official Letter No. 20328/CHQ-GSQL on presenting defective/damaged goods pending destruction on the Finalization Report for export production products made from imported raw materials and supplies.
According to the guidance, for defective/damaged goods pending destruction, enterprises must use both of the following forms simultaneously to ensure data consistency:
- Form No. 26, Appendix I of Circular 121/2025/TT-BTC
- Form No. 15a/BCQT-SP/GSQL, Appendix II of Circular 121/2025/TT-BTC
In addition, enterprises need to proactively monitor and manage defective/damaged products pending destruction in accordance with Article 60 of Circular 38/2015/TT-BTC and the provisions of the current accounting regime.
(According to Official Letter No. 20328/CHQ-GSQL dated August 13, 2026)
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