On December 30, 2025, the Customs Department issued Decision 2123/QD-CHQ, establishing a new legal framework for post-clearance inspection and priority enterprise management. This process officially takes effect from February 1, 2026, replacing the previous regulations in Decision 575/QD-TCHQ and Decision 2659/QD-TCHQ.
Below are the important contents to note in the new procedures::
1. Overall structure of the Decision
The promulgation process attached to Decision 2123/QD-CHQ includes 28 Articles, divided into 05 Sections and 06 Main Chapters.
2.Validity and scope of application
This Decision takes effect from February 1, 2026.
This Decision will replace Decision No. 575/QD-TCHQ on the promulgation of the Post-Customs Clearance Inspection Process and Decision No. 2659/QD-TCHQ on the promulgation of the Procedure for appraisal of conditions for recognition of priority enterprises, application of the priority regime, and management of priority enterprises as prescribed in Circular 72/2015/TT-BTC.
3. Principles for conducting post-customs clearance inspection
The Customs Authority shall apply the principle of risk management to select the object and scope of inspection.
In the same year, if the enterprise has been inspected and examined on the same content, it will not carry out post-clearance inspection, unless there are obvious signs of violation.
Before issuing conclusions or sanctioning, customs offices must create conditions for enterprises to explain in order to limit complaints.
4. Inspection process at the customs authority and customs declarant
a. At the customs office:
Applicable to dossiers subject to inspection within a maximum period of 05 years from the date of registration of the declaration. The inspection decision must be sent to the enterprise at least 05 working days before the inspection.
b. At the customs declarant’s office:
The inspection time limit is specified in the inspection decision. After the end, the customs office will issue a draft conclusion and the enterprise has 10 days to explain in writing or work directly.
- Priority mode
5. Priority Mode:
a. Accreditation conditions:
Enterprises must meet the standards of import and export turnover, compliance with tax/customs laws, internal control systems, accounting, auditing and payment via banks, electronic procedures,…
b. Notable benefits:
- Exemption from customs documentation inspection, exemption from physical inspection of goods
- Processing customs procedures with incomplete declarations
- Priority in tax procedures and customs clearance processing order
- Exemption from post-clearance audits at customs authority premises, only post-clearance audits at enterprise premises with a maximum of 01 time in 03 consecutive years (except when there are signs of violations).
c. Validity period:
The priority decision is valid for 03 years, after which it will be considered for automatic extension or re-appraisal.
6. Management and collection of information
Customs authorities have the right to collect information from multiple sources: internal customs sector sources, external to customs sector (tax, banking, treasury), international organizations, mass media, etc.
Information collected within the most recent 05 years will be used for risk analysis and audit planning.
Above are the main contents of Decision 2123/QD-CHQ on post-clearance audits and authorized economic operator management. Enterprises should promptly review their compliance level and internal procedures to adapt in a timely manner and minimize risks when the new regulations officially take effect.
(According to Decision 2123/QD-CHQ dated December 30, 2025)
Related Services: Post-Clearance Audit Service
📞 Contact UNI Customs Consulting for free consultation:
📧 Email: uni@eximuni.com
📱 Hotline: (+84) 24-7308-7988 (Hanoi) | (+84) 28-7301-8910 (HCM)