The General Department of Customs issued the Official Letter 494 / GSQL - GQ 2 on the document of product’s standard cost (Norm) on March 10, 2017.
The export processing company needs to prepare and store materials (Norm)
concerning standard cost concerning raw materials, auxiliary materials,
yield rate. If there is a change in those information, it is necessary
to reflect it in Norm.
Notwithstanding these regulations, companies are not required to submit
to customs in the current tariff system, but it is necessary to create
Norms on import and processing. This Norm is also required for customs
survey.