On August 21, 2026, the Customs Department issued Official Letter No. 20741/CHQ-GSQL guiding the management of actual production norms (BOM) that are subject to continuous multiple-version changes.
The detailed guidance is as follows:
- Pursuant to Article 55 of Circular 38/2015/TT-BTC (as amended by Circular 39/2018/TT-BTC) and Circular No. 121/2025/TT-BTC dated December 18, 2025, the actual production norm is defined as the quantity of raw materials and supplies actually used to process and manufacture one unit of exported product.
- The Customs Department guides that: Enterprises are fully entitled to proactively establish, on their own, the actual norm for each product code based on the actual production activities at their own factories.
- Enterprises are obliged to organize, on their own, the retention of all documents, system data (MES, ERP, WMS) and related materials to prove the accuracy of the actual norm notified, when the customs authority conducts post-clearance audits.
(Pursuant to Official Letter No. 20741/CHQ-GSQL dated August 21, 2026)
Related service: Customs clearance procedures
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