Customs disputes & Official rulings

During clearance, or after an audit, an assessment of tax or a penalty, an enterprise may disagree with the HS classification applied, the customs value or origin determined, or the conclusions reached by the customs authority. Customs law (the Customs Law 2014, Decree 08/2015/ND-CP and Decree 59/2018/ND-CP as amended) allows an enterprise to request a written opinion or guidance from the competent customs authority, to exercise its right of complaint against an administrative decision under Article 108 of the Customs Law and the law on complaints, and ultimately to bring an administrative lawsuit before the court if the outcome is not satisfactory. The service helps the enterprise choose the right route and prepare arguments and evidence to match.

• Drafting the official letter requesting an opinion or ruling from the customs authority on the issue in question
• Advising and representing the enterprise in dialogue and explanations before an administrative decision is issued
• Assessing the legal basis and the prospects of success before filing a complaint or a lawsuit
• Preparing the complaint against a customs administrative decision, in the correct form and within the statutory deadline
• Coordinating independent expert assessment to support arguments on classification, origin and customs value
• Advice on bringing an administrative lawsuit where the complaint stage does not resolve the matter
• Monitoring the limitation periods for complaints and lawsuits and the progress of the competent authority
• Advice on managing the financial consequences (tax arrears, late-payment interest, penalty levels) during the dispute