Circular No. 121/2025/TT-BTC on amendments to Circulars providing for customs procedures, customs inspection and supervision, import and export duties and tax administration for imports and exports

 

CIRCULAR

Amendments to certain Articles of Circulars providing for customs procedures, customs inspection and supervision, import and export duties and tax administration for imports and exports.

Pursuant to Law on Customs No. 54/2014/QH13 amended by Law No. 90/2025/QH15;

Pursuant to Commercial Law No. 36/2005/QH11;

Pursuant to Law on Import and export duties No. 107/2016/QH13 amended by Law No. 90/2025/QH15;

Pursuant to Law on Excise Taxes No. 66/2025/QH15;

Pursuant to Law on Environmental Protection Tax No. 57/2010/QH12;

Pursuant to Law on Value-added Tax No. 48/2024/QH15 amended by Law No. 90/2025/QH15;

Pursuant to Law on Foreign Trade Management No. 05/2017/QH14;

Pursuant to Law on Tax Administration No. 38/2019/QH14 amended by Law No. 56/2024/QH15;

Pursuant to Law on Electronic Transactions No. 20/2023/QH15 amended by Law No. 60/2024/QH15;

Pursuant to Decree No. 29/2025/ND-CP dated February 24, 2025 of the Government on functions, tasks, powers and organizational structure of the Ministry of Finance amended by Decree No. 166/2025/ND-CP;

Pursuant to Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government providing detailed regulations and guidance on implementation of the Law on Customs providing for customs procedures, customs inspection, customs supervision and customs control amended by Decree No. 167/2025/ND-CP;

Pursuant to Decree No. 69/2018/ND-CP dated May 15, 2018 of the Government guiding the Law on Foreign Trade Management;

Pursuant to Decree No. 31/2021/ND-CP dated March 26, 2021 of the Government providing detailed regulations and guidance on implementation of the Law on Investment amended by Decree No. 239/2025/ND-CP;

Pursuant to Decree No. 09/2018/ND-CP dated January 15, 2018 of the Government elaborating the Law on Commerce and the Law on Foreign Trade Management regarding trading of goods and other activities directly related to trading of goods of foreign investors and foreign-invested business organizations in Vietnam.

Pursuant to Decree No. 35/2022/ND-CP dated May 28, 2022 of the Government on management of industrial parks and economic zones;

Pursuant to Decree No. 134/2016/ND-CP dated September 01, 2016 of the Government providing detailed regulations and guidance on implementation of the Law on Export and Import Duties amended by Decree No. 18/2021/ND-CP and Decree No. 182/2025/ND-CP;

Pursuant to Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government providing guidance on the Law on Tax Administration amended by Decree No. 91/2022/ND-CP;

Pursuant to Decree No. 67/2011/ND-CP dated August 08, 2011 of the Government providing detailed regulations and guidance on implementation of the Law on Environmental Protection Tax amended by Decree No. 69/2012/ND-CP;

Pursuant to Decree No. 181/2025/ND-CP dated July 01, 2025 of the Government elaborating on certain Articles of the Law on Value-added Tax;

Pursuant to Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on the Law on invoices and records amended by Decree No. 70/2025/ND-CP;

At the request of the Director of the Department of Customs;

The Minister of Finance hereby promulgates a Circular on amendments to certain Articles of Circulars providing for customs procedures, customs inspection and supervision, export duties, import duties and tax administration for imports and exports.

Article 1. Amendments to certain Articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance of Vietnam on customs procedures; customs inspection and supervision; export and import duties and tax administration for imports and exports amended by Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance of Vietnam amending certain Articles of Circular No. 38/2015/TT-BTC

1. Amendments to Article 3 of Circular No. 38/2015/TT-BTC amended by clause 2 Article 1 of Circular No. 39/2018/TT-BTC:

“Article 3. Submission, certification and use of documents included in the customs dossier, tax dossier

1. The declarant, taxpayer is not required to submit the customs declaration of exports or imports (hereinafter referred to as “customs declaration”) when requesting the customs authority to initiate procedures for tax exemption, tax reduction, tax refund, tax cancellation, settlement of overpaid tax, overpaid late payment interest, overpaid fine, tax deferral, tax payment in instalments, certification of fulfillment of tax liabilities, tax debt freezing, cancellation of outstanding tax, late payment interest or fines, except for physical customs declarations.

2. When following customs procedures, the declarant shall declare and submit or present documents enclosed with the customs dossier; additional declaration; application for prior determination of HS codes, origins and custom values; consultation and customs valuation dossier; notification of the list of tax-free goods, reports on use of tax-free goods, application for tax exemption, tax reduction, tax refund, tax cancellation; application for exemption of late payment interest; application for settlement of overpaid tax, late payment interest or fine; application for tax deferral, application for tax payment in instalments; application for certification of fulfillment of tax liabilities; application for tax debt freezing; application for cancellation of outstanding tax, late payment interest or fine to a customs authority via the customs electronic data processing system (hereinafter referred to as “e-customs system”) according to the principle that the declarant is responsible for the accuracy, honesty and legality of the declared content and the submitted documents; ensuring the consistency of information between the records kept at the enterprise and the records held by the customs authority. If the documents are issued in the form of data messages or converted from physical documents to electronic data, the requirements as prescribed in the Law on Electronic Transactions must be fully met.

In cases where the documents have been issued on the Vietnam National Single Window or the online public service portal or electronically sent by competent authorities of exporting countries via the ASEAN Single Window or web portals for information exchange with other countries in accordance with international treaties to which the Socialist Republic of Vietnam is a signatory, the customs declarant is not required to submit them.

When examining the documents, the customs authority shall base on the information on the customs declaration and documents enclosed to the customs dossier submitted by the declarant via the system for examination, comparison and storage.

3. In case of physical customs declaration, the declarant or taxpayer shall either submit or present documents enclosed to the customs dossier to the customs authority when following the customs procedures. In cases where the originals of the physical documents are required to be submitted as prescribed by law, such originals must be submitted directly or by post to the customs authority. In cases where photocopies are required by relevant laws or the law does not specifically mention either originals or photocopies, the declarant may submit photocopies. In cases where the photocopies or documents are issued by foreigners in the form of electronic copies, fax, telex, or documents issued by the declarant or taxpayer, the declarant or taxpayer shall make certification, append the signature, seal, and take responsibility for the accuracy, truthfulness, and legitimacy of such documents. If the photocopy consists of multiple sheets, the declarant or taxpayer shall make certification, append the signature and seal on the first page as well as other sheets

4. If the language of the documents mentioned in Clause 1, Clause 2 and Clause 3 of this Article is not Vietnamese or English, the declarant or taxpayer must provide their Vietnamese or English translations and take responsibility for such translations. For the case specified in clause 3 of this Article, the customs declarant must append their signature and seal on the translations.”

2. Amendments to clause 5 Article 6 of Circular No. 38/2015/TT-BTC:

Any entity that makes customs declarations via the e-customs system must satisfy the following conditions:

a) The entity has registered for connection with the e-customs system to be provided with an account and information for connection. The entity is allowed to use the VNeID account to register for connection with the e-customs system. Any change or invalidation of the registration information must be immediately notified to the customs authority. The registration, change or invalidation of registration information shall follow the instructions in Appendix I enclosed herewith;

b) The entity must be equipped with adequate technical infrastructure for electronic transactions to ensure the transmission, receipt, storage of information when accessing and exchanging information with the e-customs system; they must use the electronic customs declaration software that is provided by the customs authority (if any) or inspected and certified suitable with requirements of customs authority and compatible with the e-customs system by the Department of Customs. After completing the inspection, the Department of Customs shall disclose the inspection results on the web portal of the Department of Customs.”

3. Amendments to clause 1 and addition of clause 6 Article 7 of Circular No. 38/2015/TT-BTC amended by clause 3 Article 1 of Circular No. 39/2018/TT-BTC:

a) Amendments to Clause 1:

“1. An application for prior determination of HS codes and samples of goods

a) The application form No. 01/XĐTMS/NVTHQ in Appendix VI enclosed herewith;

b) The technical documents provided by the declarant for the prior determination of HS codes (certificate of analysis (COA), catalogue, product images): 01 copy;

c) Samples of goods to be exported or imported (if any).

The customs authority shall receive and handle samples of goods to be exported or imported according to the provisions of Article 10 of Circular No. 14/2015/TT-BTC dated January 30, 2025 of the Minister of Finance and amendments thereto (if any) providing guidance on classification of goods and analysis for classification of goods, analysis for quality inspection and food safety inspection for imports and exports.

In cases where information on goods in the application for prior determination of HS codes is insufficient to establish the name or code according to the Vietnam’s nomenclature of exports and imports, the customs authority shall issue a written request for supplementation of the certificate of analysis or appraisal certificate granted by an appraising organization in accordance with the law.

b) Addition of Clause 6:

“6. Notifications of results of prior determination of HS codes are made using Form No. 01a-TB XDTMS, notifications of amendments or replacement of notifications of prior determination of HS codes are made using Form No. 01b-Thay the XDTMS, notifications of cancellation of notifications of results of prior determination of HS codes are made using Form No. 01c-Huy XDTMS in Appendix VI enclosed herewith.”

4. Amendments to Article 16 of Circular No. 38/2015/TT-BTC amended by clause 5 Article 1 of Circular No. 39/2018/TT-BTC:

“Article 16. Customs dossiers needed while following customs procedures

1. A customs dossier of exports consists of

a) A customs declaration;

b) Commercial invoices or equivalent documents in case the buyer has to pay the seller.

In cases where the commercial invoice is issued electronically according to the provisions of point 2a, Article 8 of Decree No. 123/2020/ND-CP dated October 19, 2020 amended by clause 5 Article 1 of Decree No. 70/2025/ND-CP dated March 20, 2025 of the Government before the customs declaration, the declarant is not required to submit it to the customs authority while following customs procedures;

c) The export license or a document permitting the export issued by a competent authority if required (hereinafter referred to as “export licence”);

d) The notice of exemption from inspection or notice of inspection results or another equivalent document as prescribed by law (hereinafter referred to as “inspection certificate”);

dd) The certificate of eligibility to export prescribed by investment law;

e) Entrustment contract in case of entrusting the export of goods that require the documents specified in points c, d, and dd of this clause;

g) For exports of foreign traders without any representative in Vietnam exercising the right to export; Certificate of registration of the right to export issued to the foreign trader without any representative in Vietnam by the Ministry of Industry and Trade of Vietnam;

h) For foreign-invested enterprises exercising the right to export: The Certificate of investment in goods trading and relevant activities of the foreign-invested trader who registers the right to export or equivalent document in cases where the certificate of investment is not required. If customs procedures are followed at the same customs authority, the declarant shall only submit the documents mentioned in Point g and Point h of this clause when following customs procedures for the first time.

2. A customs dossier of imports consists of

a) A customs declaration;

b) Commercial invoices or equivalent documents in case the buyer has to pay the seller.

If the goods owner buys goods from a seller in Vietnam and is instructed by the seller to receive goods overseas, the customs authority shall accept the commercial invoice issued by the seller in Vietnam to the goods owner.

The declarant is not required to submit the commercial invoice in the following cases

b.1) Goods are imported to execute a processing contract with a foreign trader;

b.2) Goods are imported without invoices and the buyer is not required to pay the seller.

c) The bill of lading or equivalent transport document (consist of the following basic information: name and address of the consignor and consignee; name of goods, quantity, weight; place of loading onto the means of transport, place of unloading; transport vehicle number; name of the carrier, date, and place of issuance of the transport document) if goods are transported by sea, air, railroad, inland waterways or multi-modal transport as prescribed by law (unless goods are imported through a land border checkpoint, goods sent via posts or express serves, goods traded the domestic market, imports carried in the luggage upon entry, goods free-trade zones and domestic areas, goods imported by travelers through luggage) (hereinafter referred to as “the bill of lading”).

For goods imported to serve the oil and gas exploration and extraction transported on service vessels (not commercial vessels), a cargo manifest shall be submitted instead of a bill of lading;

d) The import licence or document permitting the import issued by a competent authority as prescribed by law; the quota-based import licence or written notification of assignment of the right to use import tariff quotas (hereinafter referred to as “import license”);

dd) The inspection certificate;

e) The certificate of eligibility to import prescribed by investment law;

g) The value declaration: The declarant shall make the value declaration using the set form and send the electronic declaration to the e-customs system or submit 02 original copies to the customs authority (in case of submission of physical customs declaration). Cases in which a value declaration is required and the value declaration form are provided in Circular No. 39/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance;

h) Documents certifying goods origins specified in Circulars of the Minister of Finance on determination of origins of exports and imports;

i) A list of imported machinery and equipment enclosed with the import quota monitoring sheet in case of classification of combine machines or machine sets of Chapters 84, 85 and 90 of Vietnam’s nomenclature of exports and imports and classification of unassembled or disassembled machinery and equipment;

k) Entrustment contract in case of entrusting the import of goods that require the documents specified in points d, dd and e of this clause;

l) For imports of foreign traders without any representative in Vietnam exercising the right to import: Certificate of registration of the right to export or import issued to the foreign trader without any representative in Vietnam by the Ministry of Industry and Trade of Vietnam;

m) For foreign-invested enterprises exercising the right to import: The Certificate of investment in goods trading and relevant activities of the foreign-invested trader who registers the right to export, the right to import or equivalent document in cases where the certificate of investment is not required.

If customs procedures are followed at the same customs authority, the declarant shall only submit the documents mentioned in Point l and Point m of this clause when following customs procedures for the first time. The declarant must make declaration in the “license number” box on the electronic customs declaration for the documents mentioned in points l and m of this clause.

3. The customs dossier for imports or exports not subject to tax

Apart from the documents mentioned in Clause 1 or Clause 2 of this Article, the declarant shall submit the following documents:

a) For imports that are aid items not subject to tax on imports:

a.1) For imports that are grant aid other than official development assistance (ODA) provided by foreign agencies, organizations, or individuals to Vietnam: Decision to approve program and project documents, non-project aid, and program, project and non-project documents in accordance with the provisions at point a, clause 1, Article 24 of Decree No. 80/2020/ND-CP dated July 8, 2020 of the Government;

a.2) Imports financed by official development assistance (ODA) capital:

The dossier includes the documents stipulated in Clause 1, Article 90 of Decree No. 242/2025/ND-CP dated September 10, 2025 of the Government:

a.2.1) Specific international treaties or specific agreements on ODA grant, or exchange documents regarding the commitment and receipt of ODA grant;

a.2.2) Decision to approve non-project and project documents, decision on investment in program and approved project document or feasibility study report.

a.3) Imports that are international emergency aid for disaster relief and mitigation of the consequences of natural disasters:

The dossier includes the documents stipulated in point dd Clause 2, Article 13 of Decree No. 50/2020/ND-CP dated April 20, 2020 of the Government:

a.3.1) Decision to approve international emergency aid documents to remedy the consequences of natural disasters by the competent authority;

a.3.2) International aid documents.

b) For goods imported by a Vietnamese entity for executing a project funded by ODA grants for a foreign country:

b.1) A decision of the supervisory unit on assignment of project management and execution tasks or decision on approval for the ODA-funded project of its supervisory agency which specifies that the ODA is a grant aid;

b.2) A detailed list of goods provided as aid for the foreign country prepared by the project-executing unit;

b.3) A contract for supply of goods in case goods are imported by the successful bidder, or the import entrustment contract in case of import entrustment.

c) For goods exported by Vietnam for executing a project funded by ODA grants for a foreign country:

c1) A decision of the supervisory unit on assignment of project management and execution tasks or decision on approval for the ODA-funded project of its supervisory agency which specifies that the ODA is a grant aid;

c.2) A detailed list of goods provided as aid for the foreign country prepared by the project-executing unit;

c.3) A contract for supply of goods in case goods are not exported directly by the project-executing unit.

d) With regard to goods not subject to VAT being machinery, equipment, spare parts, supplies that cannot be domestically manufactured and need to be imported to directly serve scientific research, technological development; machinery, equipment, spare parts, specialized vehicles and supplies that cannot be domestically manufactured and need to be imported to serve petroleum exploration and development; airplanes, helicopters, gliders, drilling rigs and vessels that cannot be manufactured in Vietnam and need to be imported as fixed assets of enterprises or leased from foreign parties to be used for manufacturing, trading or for lease:

d.1) The contract for sale that conforms to the bidding result or the goods supply contract or service contract which specifies that the prices are exclusive of VAT and is prepared by the successful bidder or selected contractor or service provider;

d.2) The import entrustment contract (in case of import entrustment) which specifies that the prices are exclusive of VAT;

d.3) Documents issued by the competent authorities prescribed by the Law on Science and Technology on assigning various organizations to execute research and development (R&D) programs, projects or contracts that involve the machinery, equipment or supplies that cannot be domestically manufactured and need to be imported to serve R&D;

d.4) The contract with a foreign party for lease of airplanes, helicopters, gliders, drilling rigs or vessels that cannot be domestically manufactured and are used for manufacturing, trading or for lease.

dd) Regarding imports that are national defense or security products not subject to VAT: the certificate of goods imported to directly serve national defense issued by the Ministry of National Defense or to directly serve security issued by the Ministry of Public Security;

e) Regarding goods that are imported by a finance company to be leased out to an export processing enterprise or an enterprise in a free-trade zone under a finance lease contract, are not subject to import duties or VAT and are directly delivered to the export processing enterprise or the enterprise in the free-trade zone: The finance lease contract which specifies that the lessee is the processing enterprise or the enterprise in the free-trade zone;

g) Regarding goods that are imported by contractors from a foreign country and are directly delivered to a processing enterprise or a free-trade zone for construction of factories or offices or for installation according to bidding result: the contract for sale of goods to the processing enterprise or the free-trade zone that conforms to the bidding result or direct contracting which specifies that the successful bid is exclusive of import duties;

h) Regarding goods such as newspapers, magazines, bulletins, special editions, political books, textbooks, teaching materials, legal documents, scientific and technical books, books for foreign information purposes, books printed in minority languages and propaganda and promotional posters or pictures, including those in the form of audio or video tapes, discs or electronic data that are imported and are not subject to VAT: Certificate of import of publications for business purposes issued by the competent authority in accordance with the provisions of the law on publishing;

i) Regarding goods that are imported as donations or sponsorships for the management and mitigation of disaster, natural calamity, epidemic or war consequences and are not subject to VAT: Written approval for the receiving entity’s receipt of donations or sponsorships;

k) A document confirming the breed origin and quality, and intended purpose for breeding of the livestock product, issued by a competent authority or an organization authorized by the competent authority of the exporting country, in accordance with livestock laws, for cases of importing livestock breeding products that are not subject to VAT;

l) Customs dossier for an entity not subject to excise taxes. In this case, the taxpayer shall comply with excise tax laws.

4. The customs dossier for duty-free goods

Apart from the documents mentioned in Clause 1 or Clause 2 of this Article, the declarant shall submit the following documents:

a) Goods of foreign entities provided with diplomatic immunity and privileges

a.1) Duty-free allowance record;

a.2) Documentary evidence of completion of reexport or destruction or transfer;

a.3) Written confirmation issued by the Ministry of Foreign Affairs in cases of import of goods;

a.4) Tax exemption decision issued by the Prime Minister in cases of imported goods specified in Clause 4, Article 5 of Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government.

b) Exemption from tax on movable assets

b.1) Work permit or an equivalent document issued by a competent authority for foreigners or the overseas Vietnamese who come to work in Vietnam for 12 months or more;

b.2) Documentary evidence of the shutdown or termination of working period in a foreign country, for any organization or citizen of Vietnam that has operated in the foreign country for 12 months or more and repatriated;

b.3) Valid passport or passport substitute for the overseas Vietnamese who have registered permanent residence in Vietnam;

b.4) Decision issued by the Minister of Finance on the exemption of tax for movable assets with the quantity or value exceeding the duty-free allowance;

b.5) Citizen ID card or written residence confirmation or notice of personal identification number (PIN) and citizen information in the National Database on Population.

c) Exemption from tax on gifts and presents

c.1) Agreement for gift in cases where the recipient is an organization;

c.2) A written authorization granted by the superior governing agency for the receipt of duty-free goods for use, or a document proving that the organization’s operational expenses for gifts and presents to agencies and organizations are guaranteed by the State budget;

c.3) Document from the Chairperson of the Provincial People’s Committee, or from the competent ministry or agency, regarding gifts or presents for humanitarian or charitable purposes.

d) Exemption from tax on goods purchased, sold or exchanged by border residents: Providing information about the PIN or presenting a border pass or citizen ID card;

dd) Exemption from tax on goods imported for processing and manufacturing of exports:

dd.1) When completing in-country export procedures for the specified goods, the in-country exporter must additionally submit a document designating the delivery of goods in Vietnam from the foreign organization or individual;

dd2) The notification of completing in-country import customs procedures made using Form No. 22 in Appendix VII enclosed with Decree No. 134/2016/ND-CP dated September 01, 2016 of the Government amending Decree No. 18/2021/ND-CP.

e) Exemption from tax on goods temporarily imported for re-export or goods temporarily exported for re-import within a specified period.

A letter of guarantee (LG) of a credit institution or a deposit slip for placing a deposit into the customs authority’s account at the State Treasury in the case of goods imported temporarily for re-export;

g) Exemption from tax on goods imported to directly serve security and national defense purposes.

Import license issued by the Ministry of Public Security or the Ministry of National Defense as prescribed in clause 3 Article 8 of Decree No. 69/2018/ND-CP dated May 15, 2018 of the Government elaborating the Law on Foreign Trade Management;

h) Exemption from tax on goods imported or exported for environmental protection:

h.1) Exports

h.1.1) Declaration of information and content for export duty exemption applicable to products manufactured from recycling and waste treatment activities in accordance with Appendix XXXIa enclosed with Decree No. 08/2022/ND-CP dated January 10, 2022 amended and supplemented by Decree No. 05/2025/ND-CP dated January 6, 2025 of the Government provisions of the Law on Environmental Protection;

h.1.2) Environmental permit (EP) or component environmental permit;

h.1.3) Contract or documents proving the conditions for ensuring the quality of exports in accordance with the provisions of law on product and goods quality;

h.1.4) Investment registration certificate or decision on investment guideline approval (in cases where the project/facility is granted the investment registration certificate or decision on investment guideline approval), enterprise registration or other equivalent legal documents.

h.2) Imports:

h.2.1) Declaration of information and content for exemption from import duties on machinery, equipment, vehicles, tools, specialized materials used in waste treatment and environmental protection works in accordance with Appendix XXXIb enclosed with Decree No. 05/2025/ND-CP dated January 06, 2025 amending Decree No. 08/2022/ND-CP dated January 10, 2022 of the Government provisions of the Law on Environmental Protection;

h.2.2) Investment registration certificate or decision on investment guideline approval (in cases where the project/facility is granted the investment registration certificate or decision on investment guideline approval), enterprise registration or other equivalent legal documents.

h.2.3) Feasibility study report or documents equivalent to the feasibility study report of the investment project as prescribed by investment laws, public investment laws, public-private partnership investment laws and construction laws (including a list of machinery, equipment, vehicles, tools and specialized materials used in waste treatment and environmental protection works) that have been approved by the competent authority in accordance with the provisions of the law;

h.2.4) Environmental permit (EP) or component environmental permit or decision to approve environmental impact assessment (EIA) report appraisal results in cases where the project or facility has not been granted an environmental permit (EP) or component environmental permit;

h.2.5) Contract or sales documents (including lists of machinery, equipment, vehicles, tools and specialized materials used for waste treatment and environmental protection works) serving the implementation of the project or facility providing centralized municipal solid waste collection, transportation, treatment services and centralized domestic wastewater treatment services;

h 2.6) Information and data on machinery, equipment, vehicles, tools and specialized materials proposed for exemption from import duties that are not included in the list of machinery, equipment, spare parts, specialized means of transport, raw materials, supplies and semi-finished products that can be domestically produced issued by the Ministry of Finance.

i) Exemption from tax on goods serving currency printing and minting activities: The written authorization grant by the State Bank for the organization’s importation of machinery, equipment, raw materials, supplies, components, parts and spare parts serving the currency printing and minting activities;

k) Exemption from tax on goods exported or imported to directly meet urgent relief needs in the event of natural disasters, catastrophes or epidemics:

k.1) A written confirmation from the provincial People’s Committee, the relevant ministry or an equivalent authority regarding the importation of goods to meet urgent relief needs, specifying the damages caused by natural disasters, catastrophes or epidemics in the area;

k.2) The list of goods imported to directly serve the urgent relief;

k.3) The decision to announce an epidemic by the competent authority in accordance with the Law on Prevention and Control of Infectious Diseases in case of goods imported to mitigate the epidemic.

l) Exemption from import duties on python leather originating from captive breeding; taxpayers must submit the following additional documents:

l.1) The certificate of registration for a wildlife breeding farm issued by the local Forest Protection Department or an agency designated by the Ministry of Agriculture and Environment;

l.2) The written confirmation of the quantity of pythons slaughtered that originate from captive breeding made by the local Forest Protection Department each time an export procedure is carried out.

m) Depending on each case of exemption from import duties or export duties specified in Decree No. 134/2016/ND-CP dated September 1, 2016 amended and supplemented by Decree No. 18/2021/ND-CP dated March 11, 2021 and further amended and supplemented by Decree No. 182/2025/ND-CP dated July 1, 2025 of the Government, the customs declarant shall submit one of the following additional documents:

m.1) Entrustment contract in cases of entrusting the export or import of goods;

m.2) Contract for supplying goods according to the contract award decision or the direct contracting decision, specifying that the goods price is exclusive of import duties in the case where the organization or individual wins the bidding for importing the goods;

m.3) Contract for supplying goods to an organization or individual engaged in petroleum activities, which specifies that the goods price is exclusive of import duties in the case where the organization or individual imports goods for petroleum activities;

m.4) Finance lease contract in the case of finance lease of importing goods to be provided to beneficiaries entitled to tax exemptions, which specifies that the goods price is exclusive of import duties;

m.5) Documents on the transfer of goods subject to tax exemption in cases where the goods are transferred to another tax-exempt entity, specifying clearly that the transfer price of the goods is exclusive of import duties;

m.6) A written confirmation made by the Ministry of Science and Technology regarding the means of transport specified in Clauses 11, 15, and 16 of Article 16 of Law on Export and Import Duties No. 107/2016/QH13;

m.7) Decision on tax exemption of the Prime Minister in the cases specified in point a, point b and point dd clause 1 Article 28 of Decree No. 134/2016/ND-CP dated September 01, 2016 amended by Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government.

5. The customs dossier in cases of tax exemption

a) Official Dispatch requesting tax exemption;

b) The insurance contract or indemnity payment notice issued by the insurer (if the insurance contract does not cover tax compensation, it is required to have the insurer’s confirmation); the carrier’s contract or agreement on compensation in case the damage is caused by the carrier (if any);

c) Documents or minutes confirming the cause of damage issued by the competent authorities in the areas where the damage occurred (minutes confirming the fire incident issued by the local fire prevention and firefighting police authority where the fire took place);

d) A written confirmation from one of the following relevant agencies or organizations: Commune-level or ward-level Police authorities; Commune-level or ward-level People’s Committees; Industrial Zone Management Board; Export Processing Zone Management Board; Economic Zone Management Board; Border Checkpoint Management Board; Maritime Administration; Civil Aviation Authority at the location where the force majeure event involving natural disasters, calamities, epidemics or unexpected accidents causing damage to imported materials, machinery or equipment occurred;

dd) A certification made by a professional analysis service provider of the quantity of goods lost or the actual loss rate of the goods.

6. The customs dossier in cases of tax cancellation

a) Cases where import duties on exports that must be re-imported in accordance with the provisions of Article 33 of Decree No. 134/2016/ND-CP dated September 1, 2016 amended and supplemented by Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government are cancelled:

a.1) The Official Dispatch requesting tax cancellation made using form No. 36/DNKTT/NVTHQ Appendix VI enclosed herewith;

a.2) Payment documents for exports in cases where payment has already been made;

a.3) Export contract or export entrustment contract if it is in the form of export entrustment (if any);

a.4) Commercial invoice according to the export contract in the case of goods exported and subsequently re-imported (except for exports to free-trade zones, which shall be carried out in accordance with the provisions in point a.5 of this clause);

a.5) The invoice issued by the exporter in accordance with invoice laws in cases where exports entering a free-trade zone are required to be re-imported;

a.6) A foreign customer’s notification or a written agreement with the foreign customer regarding the return of goods or the carrier’s notification of undeliverable goods specifying the reason, quantity and type of goods being returned in cases where the goods must be re-imported due to the foreign customer’s refusal to accept the goods or the absence of a recipient as notified by the carrier.

In cases of force majeure or when the taxpayer independently discovers that the goods contain errors and must be re-imported, such a document is not required; however, the reasons for re-importing the returned goods must be clearly stated in the Official Dispatch requesting tax exemption;

a.7) A written notice from a postal or international express delivery company of the failure to deliver goods to the recipient in cases where goods exported by organizations or individuals in Vietnam to organizations or individuals abroad through postal and international express delivery services cannot be delivered to the recipient and must be re-imported.

b) Cases where export duties on imports that must be re-exported in accordance with the provisions of Article 34 of Decree No. 134/2016/ND-CP dated September 1, 2016 amended and supplemented by Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government are cancelled:

b.1) The Official Dispatch requesting tax cancellation made using form No. 36/DNKTT/NVTHQ Appendix VI enclosed herewith;

b.2) The invoice issued by the exporter in accordance with invoice laws in cases where imports are subsequently re-exported to a free-trade zone;

b.3) Commercial invoice according to the export contract in the case of goods imported and subsequently re-exported abroad (except for exports to free-trade zones, which shall be carried out in accordance with the provisions in point b.2 of this clause);

b.4) Commercial invoice according to the import contract in the case where imports must be re-exported and returned to the foreign consignor, accompanied by a written agreement for returning the goods to the foreign party;

b.5) Export contract in the case where imports are sold abroad or sold to a free-trade zone; export entrustment contract if it is in the form of export entrustment;

b.6) Import contract in the case of importing goods; import entrustment contract if it is in the form of export entrustment; payment documents for imports in the case of payment being made;

b.7) Written notification made by the postal and international express delivery company of the failure to deliver to the recipient;

b.8) Written confirmation granted by the ship chandlers regarding the quantity and value of goods purchased from the main importing enterprise that have been actually supplied to foreign ships, accompanied by a list of payment documents from foreign shipping companies.

7. Customs dossier for goods subject to VAT of 5%

Import license or Marketing authorization or Declaration of applied standards of medical devices in accordance with medical laws or the list of export-import medical devices that have been assigned HS codes according to the Vietnam’s nomenclature of exports and imports issued by the Minister of Health in accordance with the law on management of medical devices, for imports being medical devices under the provisions of law on management of medical devices, which are subject to a 5% VAT rate in accordance with the provisions of the Law on Value-Added Tax.”

5. Amendments to Article 16a of Circular No. 38/2015/TT-BTC amended by clause 6 Article 1 of Circular No. 39/2018/TT-BTC:

“Article 16a. Retaining customs dossiers of exports and imports

1. A customs dossier to be retained by the customs declarant includes:

a) A customs declaration;

b) An export/import license and a quota monitoring sheet (if any);

c) A registration of inspection if the goods which are subject to specialized inspection are allowed by the customs authority to be put into storage and a sampling record bearing certification of the inspecting authority or the enterprise or organization authorized to assess conformity for goods that are required to be sampled as prescribed in law on management and inspection by specialized agency;

d) The inspection certificate;

dd) Sales contract of exports/imports (including processing contract, outsourcing contract, lease contract, finance lease contract, repair and maintenance contract and contract addendum, relevant documentary evidence related to amendments to the contract) or equivalent documents in accordance with law on commerce and foreign trade management. An entrustment contract in cases of entrusting the export or import of goods;

e) A certificate of eligibility for export/import as prescribed in law on investment;

g) Commercial invoices or equivalent documents in case the buyer must make payment to the seller.

h) Bill of lading or other equivalent transport documents;

i) Documents certifying goods origins in cases where it is required as prescribed in Circulars of the Minister of Finance on determination of origins of exports and imports;

k) Detailed list of goods if it is required when following customs procedures for exports or imports;

l) Technical documents, catalogues, certificate of analysis (COA) and inspection certificates related to imports or exports (if any);

m) A list of imported machinery and equipment and the quota monitoring sheet when declaring HS codes in case of classification of composite machines or combination of machines in Chapters 84, 85 and 90 of Vietnam’s nomenclature of exports and imports and classification of machinery and equipment unassembled or disassembled;

n) Accounting vouchers or books related to exports and imports as prescribed in law on accounting, including data, documentary evidence and materials in terms of warehouse discharge and warehouse entry;

o) Final accounts of use of imported materials, supplies, machinery, equipment, exports and documentary evidence, documents or data forming the basis for preparation of final accounts; the projected usage norms; design diagram of product samples or manufacturing process, sample layouts (if available); actual usage norms in the production of exported products and related documents, records and data concerning the processing and production of exported products;

p) Records, documents involved in the inspection and customs valuation as prescribed in Circular No. 39/2015/TT-BTC dated March 25, 2015 amended by Circular No. 60/2019/TT-BTC and the provisions of Article 25 of this Circular;

q) Other records, documents and data related to the tax exemption; tax reduction dossier; tax refund dossier; customs dossier of exports and imports not subject to tax; application for cancellation of tax debts, late payment interest, fines; application for extension of tax debts, late payment interest, fines; application for tax debt payment in instalments; application for tax debt freezing and certification of tax obligation fulfillment for imports and exports;

r) Notification of prior determination of HS codes, origin, customs value (if any);

s) Dossiers relevant to additional declaration, declaration of repurposing of goods or conversion from imports/exports to goods sold domestically as prescribed in Article 20 and Article 21 of this Circular;

t) Dossiers related to customs procedures applied to goods temporarily imported for re-export as prescribed in Article 82 of this Circular and customs procedures applied to exports/imports on an all-inclusive declaration as prescribed in Article 93 of this Circular;

u) Other documents related to exports or imports prescribed in Decrees on schedule of export duties, schedule of import duties and relevant laws.

2. The customs declarant shall retain original copies of documents in the customs dossier prescribed in Clause 1 of this Article within the duration prescribed in Point dd Clause 2 Article 18 of the Law on Customs, and present them to customs authorities upon post-customs clearance inspections. Original copies may be made in electronic or physical form.

If original copies in physical form have been submitted to the customs authority, the customs declarant must retain photocopies thereof. If the original copies are made in electronic form, the customs declarant must retain electronic copies as prescribed by the Law on Electronic Transactions

If the customs declarant is a customs brokerage agent (including express delivery companies which are recognized as customs brokerage agents), the goods owner shall be responsible for retaining documents in the customs dossier. If the goods owner as a foreign trader is not present in Vietnam to trade in export or import, the customs brokerage agent shall be responsible for retaining documents in the customs dossier.

6. Amendments to certain points of clause 1, clause 8 Article 18 of Circular No. 38/2015/TT-BTC amended by clause 7 Article 1 of Circular No. 39/2018/TT-BTC:

a) Amendments to points a, e and g clause 1:

“a) The declarant must provide sufficient information on the customs declaration as instructed in form No. 01 or form No. 02 in Appendix II hereof and send documents of the customs dossier mentioned in Article 16 of this Circular according to instructions in form No. 03 in Appendix II hereof to the customs authority through the e-customs system.

In cases where the function of receiving the information specified in Form No. 03 of Appendix II enclosed herewith is not available in the e-customs system, the customs declarant shall submit a scan, electronically signed, of the documents belonging to the customs dossier to the customs authority through the system. The customs authority shall notify the time when the function of receiving the information specified in Form No. 03 Appendix II enclosed herewith is available in the e-customs system.

In case of a physical customs declaration, the declarant shall submit 02 originals of the customs declaration as instructed in Appendix IV hereof and submit or present the customs dossier in accordance with Article 3 and Article 16 of this Circular to the customs authority when registering the customs declaration.

If raw materials or supplies are imported for processing of exports or manufacture of domestic exports, the declarant shall declare the codes of imported materials or supplies, and the codes of processed products or domestic exports according to Appendix II enclosed herewith on the customs declaration when following procedures for import or export;

e) If the exports are sea, river, air or railroad self-propelled vehicles, the declarant shall complete the declaration and export procedures before initiating exit procedures; in cases where the vehicles are sold after being departed from Vietnam, the declarant shall complete the declaration procedures at the customs authority where the exit procedures are followed within 30 days from the date of handing over the vehicles according to the sales contract.

If the imports are sea, river, air or railroad self-propelled vehicles, the declarant shall complete the declaration and export procedures before initiating entry procedures. The import procedures shall be completed within 30 days from the date of completing the initial entry procedures after signing the vehicle sales contract. In cases where, after entry but before exit, the sale or transfer of ownership occurs, import procedures must be carried out within 30 days from the date of signing the sales contract.

If the exports or imports are road vehicles or vehicles that are transported by other vehicles through the checkpoint, only the declaration and export/import procedures are required and entry/exit procedures are exempt;

g) The declarant may use the inspection and analysis results of relevant organizations as prescribed by law to complete declaration of contents related to the goods name, HS code, quality, type, quantity and other information related to the import or export consignment.

The declarant may use the analysis and classification results of a previously cleared shipment that they declared in order to declare the goods’ name and HS code for subsequent shipments that have the same name, composition, structure, physicochemical properties, features, functions, manufacturer, and meet the same criteria used as the basis for classification as the previously cleared shipment, within 03 years from the date of obtaining the analysis and classification results; except in cases where the provisions of law used as the basis for issuing the notice of analysis and classification results of exports or imports are amended, supplemented or replaced.

In cases where the customs declarant exports or imports goods that have the same name, composition, structure, physicochemical properties, features, functions, packaging specifications, and manufacturer as previously declared goods and from the same declarant, which have been sampled and are awaiting classification analysis or inspection results, the customs declarant shall request the conditional customs clearance of the goods and provide information in the “Notes” field on the customs declaration as guided in Appendix II of this Circular.

b) Amendments to points i, k, o, q clause 1:

“i) A bill of lading or an import general manifest (IGM) declared on an import customs declaration; in the case of declaration for multiple customs declarations, the declarant shall notify the splitting of the bill of lading or the splitting of the IGM according to Form No. 12 in Appendix II enclosed herewith. In cases where multiple bills of lading are declared on a single declaration or imports are imported without any bill of lading, the customs declarant shall follow instructions in Form No. 01 in Appendix II enclosed herewith;

k) When registering an export declaration, the declarant shall specify the container number (if exports are transported in containers) and Unique Consignment Reference (UCR) number of the exports as instructed in Form No. 02 in Appendix II hereof.

If goods covered by multiples export customs declaration of the same goods owner are packed together in a single container or a single vehicle or a single package, the declarant shall notify the information according to Form No. 15 of Appendix II enclosed herewith through the e-customs system before the goods are released from the customs controlled area (CCA);

o) If the electronic customs declaration system of the declarant is not able to complete the electronic customs procedures, the declarant shall make the declaration through a customs agent or on a physical customs declaration;

q) For the export and import of land motor vehicles, when following customs declaration procedures, in addition to the information specified in Form No. 01 or Form No. 02 of Appendix II enclosed herewith, the customs declarant must make a detailed and complete declaration of vehicle information as prescribed in Form No. 03 of Appendix II enclosed herewith and submit it to the customs authority through the e-customs system. In case of physical declaration, the declarant must submit the original Land motor vehicle information declaration according to Form No. 41/TTPTDB/GSQL Appendix V enclosed herewith.”.

c) Amendments to Point a Clause 8:

“a) The custom declaration of exports shall be submitted after the exports have been gathered at the location informed by the customs declarant and at least 4 hours before the departure of vehicles; With regard to exports sent by express delivery services, the declaration must be submitted at least 02 hours before the departure of the vehicles.

If the exports are bulk cargoes gathered at multiple locations or transported from extraction or production facilities to be loaded onto outbound vehicles, the customs declarant is only allowed to register the customs declaration and load the goods onto the outbound vehicle after notifying the gathering locations; the location of the vehicle awaiting departure; the name and identification number of the vehicle carrying the goods; the transportation route; and the expected time of transport from the gathering location to the location for loading goods onto the outbound vehicle to the Customs where the customs declaration is registered and the customs authority managing the location of the vehicle awaiting departure using Form No. 14 of Appendix II enclosed herewith. The customs authority shall only confirm the completion of customs procedures for the outbound vehicle after the customs procedures have been completed.”

7. Amendments to clause 1, clause 2 Article 19 of Circular No. 38/2015/TT-BTC amended by clause 8 Article 1 of Circular No. 39/2018/TT-BTC:

a) Amendments to Clause 1:

“1. Location of registration of customs declarations

a) The customs declaration of exports shall be registered at the custom authority in the administrative division where the headquarter, branch or manufacturing facility of the enterprise is located, or at the customs authority managing the import gathering location or the customs authority of the checkpoint of export;

b) The customs declaration of imports shall be registered at the custom authority managing the goods retention location or port of destination written on the bill of lading, transport contract, or at the customs authority in the administrative division where the headquarter, branch or manufacturing facility of the enterprise is located;

c) The declaration of exports or imports for certain purposes shall be registered at corresponding locations specified in Decree No. 08/2015/ND-CP dated January 21, 2015 amended by Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government and this Circular;

d) Customs procedures for goods shall be carried out at the locations decided by the Prime Minister.”

b) Amendments to Clause 2:

“2. Checking conditions for registration of customs declarations

The e-customs system shall automatically check the conditions for registration of customs declarations, including:

a) The declarant is ineligible for implementation of enforcement measures and stops following customs procedures as prescribed, except for the following cases:

a.1) Exports are eligible for tax exemption or not subject to tax or eligible for 0% export duty rate;

a.2) Imports directly serving national defense and security are eligible for import duty exemption and not subject to VAT; exports directly serve national defense and security;

a.3) Exports or imports are used for remedying the consequences of natural disasters, catastrophes, epidemics, for emergency relief, humanitarian aid or grant aid;

b) The declarant is not facing the situations where the enterprise has shut down and completed procedures for invalidation of TIN; the tax authority managing the enterprise has been changed; the enterprise has shut down but not completed procedures for invalidation of TIN; the enterprise has temporarily suspended operations or business activities; the enterprise does not operate at the registered location; the enterprise is awaiting completion of dissolution procedures (unless otherwise provided by law) and clause 3 Article 140 of this Circular;

c) Information on the custom declaration shall ensure completeness and compliance in accordance with the guidelines provided in this Circular;

d) Information regarding management policies and tax policies for exports or imports on the customs declaration must be ensured.

If the above-mentioned conditions are met, the e-customs system shall accept the custom declaration and send a response to the declarant. If the above-mentioned conditions are not met, the e-customs shall refuse to accept the declaration and send a response together with the reasons for the refusal to the declarant.

In case of physical customs declaration, the customs official shall check the conditions for registration of customs declarations specified in clause 5 Article 26 of Decree No. 08/2015/ND-CP and documents of the customs dossier.”

8. Amendments to Article 20 of Circular No. 38/2015/TT-BTC amended by clause 9 Article 1 of Circular No. 39/2018/TT-BTC:

“Article 20. Additional declaration of customs dossiers of exports and imports

Additional declaration means declaration of revisions to a customs declaration and submission of documents relevant to such revisions.

1. Cases of additional declaration

Except for information on the customs declaration that cannot be changed according to the provisions in Section 3 of Appendix II hereof, the declarant may make an additional declaration and submit the revised customs dossier in the following cases:

a) Additional declaration before customs clearance:

a.1) The declarant or taxpayer may make an additional declaration before the customs authority informs the declarant of the classification result;

a.2) The declarant or taxpayer that finds errors in the customs declaration after the customs authority informs the classification result but before customs clearance is granted may make an additional declaration and incur penalties as prescribed by law;

b) Additional declaration after customs clearance:

Except additional declaration relevant to the export license or import license, specialized inspection in terms of goods quality, health, culture, quarantine of animals or plants or food quality, the declarant shall make an additional declaration after customs clearance in the following cases:

b.1) The declarant or taxpayer that finds errors in the customs declaration before the customs authority issues a decision on post-clearance inspection may make an additional declaration within 60 days from the date of customs clearance but before the date the customs authority makes a decision ;

b.2) The declarant or taxpayer that finds errors in the customs declaration after 60 days from the date of customs clearance or after the customs authority issues a decision on post-clearance inspection shall make additional declaration and incur penalties prescribed by law (if any).

c) The declarant or taxpayer shall make an additional declaration at the request of the customs authority when the customs authority finds discrepancies or inconsistencies between the actual goods, customs dossier and declared information, and shall incur penalties prescribed by law (if any).

2. Procedures for additional declaration

Except for the cases of additional declaration specified in clause 3 of this Article, the procedures for additional declaration shall be as follows:

a) Responsibilities of the declarant:

a.1) In case of an electronic custom declaration, the declarant shall make additional declaration by completing form No. 01, form No. 02, form No. 04 or form No. 05 of Appendix II hereof.

In case the declaration makes an additional declaration on a physical declaration or on a declaration that is not available on the e-customs system, the declarant shall complete and submit 02 original copies of form No. 03/KBS/GSQL of Appendix V hereof to the customs authority;

a.2) The declarant shall submit to the customs authority documents related to the declaration of revisions, including:

a.2.1) A document acknowledging and agreeing on the handling method between the sender and the recipient in cases of excess shipment, wrong items or missing items;

a.2.2) A commercial invoice documenting the amendments to the details of the goods and their value;

In case the declarant makes an additional declaration for goods traded under an agreement on tolerance, the customs authority shall, based on the tolerance agreement, further carry out customs procedures in accordance with regulations. In cases where the quantity of goods shipped exceeds the amount specified in the license or the inspection certificate but falls within the tolerance agreed upon in the sales contract, the customs declarant shall contact the inspecting authority to adjust the quantity accordingly and file an additional declaration to reflect the actual amount. In cases where the excess quantity exceeds the allowed tolerance, it shall be handled in accordance with regulations and the customs declarant must submit a new customs declaration for the excess or misdelivered goods.

a.3) The declarant shall make an additional declaration within 05 working days from the day on which they receive the request from the customs authority, in case of additional declaration as prescribed in point c clause 1 of this Article. After the aforementioned deadline, if the customs declarant does not declare revisions, or declares revisions in a manner that does not comply with the customs authority’s requirements, they shall be subject to the following penalties:

a.3.1) In cases where the declared revisions alter the amount of tax payable, the customs authority shall impose tax and handle the violation in accordance with regulations (if any);

a.3.2) In cases where the declared revisions do not alter the amount of tax payable, the declarant shall incur penalties as prescribed.

a.4) If exports have not been granted customs clearance because of change of the port of loading, checkpoint of export, or vehicle, the declarant shall make additional declaration as instructed in this Article. If the change of the port or loading, checkpoint of export or vehicle leads to changes of the transport mode code, the customs declaration must be cancelled as prescribed in Article 22 of this Circular;

a.5) If the exports have been granted customs clearance and brought into the CCA at the checkpoint and the declarant wishes to change the port of loading or checkpoint of export and the vehicle, the declarant shall submit a written permission for change of the checkpoint of export issued by a competent authority or a written notice of change of the port of loading (form No. 32/TĐCX/GSQL in Appendix V hereof) to the customs authority at the new port of loading or checkpoint of export for update on the e-customs system. The supervising customs official at the port of loading or checkpoint of export shall give a confirmation on the notice of change of the port of loading or checkpoint of export and monitor the transport of goods to the new port of loading or checkpoint of export, where they are loaded on the vehicle for export in accordance with Clause 4 Article 52b of this Circular. Within 05 working days from the day on which the notice is submitted to the customs authority, the declarant shall make the additional declaration as prescribed.

If the owner of the outbound vehicle changes the vehicle name without changing the port of loading or checkpoint of export, a written notice made using form No. 33/TĐPTVT/GSQL in Appendix V hereof must be sent to the customs authority before goods are loaded onto the vehicle, specifying the goods on the export declarations on which the vehicle name is changed. If the owner of the outbound vehicle changes the port of loading or checkpoint of export, customs procedures specified in Clause 4 Article 52b of this Circular shall be followed in order to move goods to the new port of loading;

a.6) If the exports have been granted customs clearance but not taken into the CCA at the border checkpoint and the port of loading or checkpoint of export is changed, the declarant shall submit a notice of such change using form No. 34/TĐCXCK/GSQL in Appendix V hereof to the Customs where the declaration is registered or the customs authority of the initial border checkpoint, according to which the supervision point will be changed on the e-customs system. Within 05 working days from the day on which the notice is submitted to the customs authority, the declarant shall make the additional declaration as prescribed.

a.7) After goods are released from the CCA, if the container number is not consistent with that on the customs declaration, the declarant shall present the documentary evidence of delivery of the exports to the supervising customs official at the checkpoint of import or submit form No. 31/BKCT/GSQL in Appendix V hereof enclosed with documents about the change to the container number issued by the carrier to the supervising customs official. The supervising customs official shall check and update the correct container number on the e-customs system in order to proceed the procedures.

The declarant shall make an additional declaration at the Customs where the declaration is registered in accordance with provisions of this Clause within 05 working days from the day on which goods are released from the CCA;

a.8) If goods are eligible to be released from the CCA but their actual quantity or weight does not match that on an export declaration or import declaration of bulk cargo (except air cargo), the declarant shall present the weighing note issued by the provider of port/storage services or the note of goods receipt bearing the signature of the seller’s representative or the record on site inspection of goods quantity or weight to the supervising customs official. The supervising customs official shall inspect and give a confirmation on the aforementioned document and follow these instructions:

a.8.1) If the goods are subject to licensing, the supervising customs official shall only allow the release of goods from the CCA if their quantity or weight matches that on the license or does not exceed the tolerance specified in the license (if any);

a.8.2) If the exports or imports that are bulk cargo are not subject to licensing and are purchased or sold in bulk or by the entire shipment under an agreement (commonly referred to as “bulk purchasing or bulk sale”) and there are clauses on the quantity or weight tolerance and commercial level of the goods (goods of the same kind vary in value according to their sizes): pursuant to the agreement on the tolerance for deviations in quantity, type and method of settling the payment according to the actual corresponding amount and method of payment by the customs declarant, the supervising customs official shall confirm the actual quantity of the shipment that is eligible for release from the CCA on the e-customs system. The declarant shall make an additional declaration at the Custom where the declaration is registered in accordance with provisions of Clause 3 of this Article within 05 working days from the entire shipment is released from the CCA;

a.8.3) If the actual quantity of exports or imports does not match that on the customs declaration or the inspection result (except for the cases specified in Point a.8.2 of this Clause), the declarant shall make the additional declaration at the Customs where the declaration is registered in accordance with this clause. If such an additional declaration is not made, the excess goods must not be released from the CCA.

b) Responsibilities of the customs authority:

b.1) Receive the additional declaration submitted to the e-customs system;

b.2) Within 02 working hours from the receipt of the sufficient additional declaration, the customs authority shall complete the inspection of the additional declaration and the following procedures:

b.2.1) In cases where there is sufficient basis to determine that the additional declaration is accurate, complete and appropriate, the content of the additional declaration shall be accepted;

b.2.2) In cases where there is insufficient basis to determine that the additional declaration is accurate, complete and appropriate:

b.2.2.1) If the goods are still within the CCA, the customs authority shall conduct a physical inspection of the goods and proceed with the handling of procedures in accordance with regulations.

b.2.2.2) In cases where the goods have been partially or fully released from the CCA, the customs authority shall inspect and verify information related to the additional declaration with relevant domestic or foreign authorities. If the inspection and verification results are appropriate, the customs authority shall proceed with the procedures according to the regulations.

b.2.3) In cases where there is sufficient basis to determine that the additional declaration is inaccurate, incomplete and inappropriate, the content of the additional declaration shall be rejected and explanation for the rejection shall be clearly provided;

b.3) Take actions against violations (if found).

b.4) In case of a physical declaration, apart from the tasks mentioned in Point b of this Clause, the customs official must specify the time and date of receipt of the additional declaration; check the adequacy and accuracy of the additional declaration, specify the inspection result on the application for additional declaration, and give the declarant 01 copy of the application for additional declaration which bears the customs authority’s confirmation.

3. Procedures for additional declaration in case of bulk cargo and agreement on quantity or weight tolerance and commercial level of the goods

a) Responsibilities of the declarant:

Provide additional information of the electronic customs declaration and submit documents relevant to the additional declaration, including:

a.1) A sale contract that specifies the agreement on acceptance of variations in quantity, type and method of settling the payment according to the actual corresponding amount and method of payment;

a.2) The license on which quantity of goods has been adjusted (for goods subject to licensing). If the license is issued electronically through the Vietnam National Single Window, the declarant is not required to submit the physical license.

If the declarant is not permitted by a regulatory body to adjust the license or fails to obtain a license for the excess quantity of goods after 30 days from the date of customs clearance, such excess quantity must be re-exported.

b) Responsibilities of the customs authority:

b.1) Receive and inspect the adequacy and conformity of the additional declaration;

b.2) Within 02 working hours from the day on which the satisfactory additional declaration is received, the customs official shall complete the procedures and notify the inspection results through the e-customs system or provide explanation if the additional declaration is rejected.”

9. Amendments to point b clause 2 Article 21 of Circular No. 38/2015/TT-BTC amended by clause 10 Article 1 of Circular No. 39/2018/TT-BTC:

“b) In case of repurposing by re-export: the taxpayer shall declare in accordance with Point a of this Clause and is not required to pay tax;

If goods are imported for processing of exports or manufacture of domestic exports, in case of repurposing by re-export, the declarant shall follow procedures for export as prescribed and is not required to repurpose. The tax policies shall comply with applicable regulations.”

10. Amendments to Article 22 of Circular No. 38/2015/TT-BTC amended by clause 11 Article 1 of Circular No. 39/2018/TT-BTC:

“Article 22. Cancellation of customs declaration

1. Cases in which a customs declaration is cancelled:

a) The customs declaration is not valid for completing customs procedures in the following cases:

a.1) After the 15-day period from the date of declaration registration, the goods are exempt from physical inspection but there are no imports arriving at the checkpoint of import or exports have not been placed in the CCA at the checkpoint of export;

a.2) After 15 days from the date on which the declaration is registered, the customs declarant has not submitted or presented the customs dossier;

a.3) After 15 days from the date on which the declaration is registered, the customs declarant has not yet presented imports or exports that are required to undergo physical inspection to the customs authority for inspection;

a.4) The in-country export customs declaration is overdue by 15 days from the date of customs clearance or conditional customs clearance of goods but the importer does not register a corresponding in-country import declaration, except in cases specified in point a.6, clause 5, Article 86 of this Circular;

a.5) The export customs declaration for goods bought, sold, leased or borrowed between a domestic enterprise and an export processing enterprise (EPE) or an enterprise in a free-trade zone, or between two EPEs is overdue by 15 days from the date of customs clearance or conditional customs clearance of goods but the importer has not registered the corresponding import declaration.

b) Cases in which cancellation of a customs declaration is requested by the declarant:

b.1) The customs declaration has been registered but the customs clearance has not been granted due to a malfunction in the e-customs system;

b.2) Goods specified on the customs declaration of exports have been taken into the CCA but have not been exported in reality;

b.3) The customs declaration of imports has been registered but the goods have not been imported in reality and have not been taken into the CCA;

b.4) The customs declaration has been registered but the declarant has incorrectly filled in the information prescribed in Section 3 of Appendix II hereof, unless the import declaration has been granted customs clearance or conditional customs clearance or goods have been put into storage and goods have been released from the CCA, or the export declaration has been granted customs clearance or conditional customs clearance and the goods have been exported in reality.

b.5) The declaration of in-country export or the export declaration of goods that have been purchased, sold, leased, borrowed between a domestic enterprise and an EPE or an enterprise in a free-trade zone, or between two EPEs that has completed customs inspection or has been granted conditional customs clearance but the exporter or importer cancels the transaction.

2. Procedures for canceling a customs declaration

a) Responsibilities of the declarant:

In case of cancellation of a customs declaration, the declarant shall make a declaration using Form No. 06 Appendix II enclosed herewith and submit the documentary evidence of the cancellation of the declaration (if any) through the e-customs system or submit 02 original copies of the application for cancellation made using Form No. 04/HTK/GSQL of Appendix V enclosed herewith in cases where the physical declaration has been submitted to the customs authority where the declaration is registered.

In cases where goods to be exported have been taken into the CCA but are not exported in reality, if the declarant wishes to cancel the declaration to return the goods to domestic use, the declarant shall commit in the application that the tax refund and tax cancellation have not been processed for the shipment under the export declaration at the domestic tax authority or the customs authority, and must take responsibility for the content that has been declared. If the customs authority or tax authority finds tax has been refunded, the declarant shall be dealt with as prescribed by law.

b) Responsibilities of the customs authority where the customs declaration is registered:

b.1) In the case mentioned in Point a Clause 1 of this Article:

b.1.1) Within 01 working day from the day on which the customs declaration is invalidated, the customs authority where the declaration is registered shall check and verify the information of imports that have arrived at the checkpoint of import or exports that have been placed in the CCA on the e-customs system or verify the information at the Customs managing the storage location at the checkpoint in cases where the e-customs system is not yet connected to exchange goods supervision information;

b.1.2) In cases where the inspection and verification results are appropriate, the customs authority shall proceed with canceling the customs declaration and notify the customs declarant of the cancellation through the e-customs system.

b.2) In the case mentioned in Point b Clause 1 of this Article: Within 08 working hours from the receipt of the application for cancellation from the declarant, the customs official shall review the reasons, conditions and information on the customs declaration on the e-customs system, propose approval to the Leadership, carry out the cancellation of the customs declaration, and send the results to the declarant through the e-customs system;

b.3) The customs authority shall handle prepaid taxes (if any) in accordance with the provisions of Article 131 of this Circular;

b.4) If the cancellation of the customs declaration of exports or imports that are subject to quota management and monitoring affects information of quota management and monitoring on the e-customs system, the customs authority must update information on the e-customs system after the declaration is cancelled;

b.5) The customs authority shall submit a notification to the Sub-Department of Taxation of the province or city where the enterprise is registered for trading exports of domestic origin (form No. 01/TB-XNKTC/GSQL in Appendix V hereof) or to the Customs where the customs declaration of import of exports of foreign origins is registered (if the Customs where the export declaration is registered and the Customs where the import declaration is not the same) to monitor and ensure that the tax refund, tax deduction and tax cancellation are not processed for goods under the export declaration that has been cancelled;

b.6) In cases where the customs authority has information on violations against law related to the shipment, the declaration may only be cancelled after necessary actions have been taken and the shipment does not violate the law or the violations have been dealt with as prescribed by law;

b.7) For physical declarations, in addition to the steps mentioned in Points b.1, b.2, b.3, b.4, b.5 and b.6 of this Clause, the customs official in the customs authority where the declaration is registered shall cross out the cancelled declaration with ink, append their signature and seal on it, and archive it. Cancelled declarations shall be sorted by their issuance numbers.”

11. Amendments to Article 24 of Circular No. 38/2015/TT-BTC amended by clause 13 Article 1 of Circular No. 39/2018/TT-BTC:

“Article 24. Inspection of goods names, HS codes, tax rates and units

1. Inspection of goods names, HS codes, tax rates and units upon inspection of the customs dossier

a) Inspection contents

Compare the declared information on goods names, description, HS codes, tax rates and units on the customs declaration and that in the customs dossier and regulations on goods classification and imposition of tax rates to ensure the accuracy and completeness thereof.

b) Processing inspection result

b.1) If the goods names, goods descriptions, HS codes, tax rates and units are clearly and fully declared by the declarant, the customs authority shall accept the declared information;

b.2) If there are ample evidence that goods names, goods descriptions, HS codes, tax rates and units are not correctly declared, the declarant shall be requested to make additional declaration as prescribed in Article 20 of this Circular and incur penalties as prescribed by law. If the declarant fails to make additional declaration, the customs authority shall redetermine the HS codes, tax rates, impose tax and penalties as prescribed by law, update the inspection results on the e-customs system, and grant customs clearance after the declarant has fully paid tax and fines (if any) as prescribed;

b.3) In cases where there is insufficient basis to determine goods names, goods descriptions, HS codes, tax rates, the declarant shall be requested to submit additional technical documents or sale contract or relevant documentary evidence to prove the declaration.

b.3.1) By examining additional documents, if the customs authority has sufficient basis for determining that the goods names, HS codes, goods descriptions, tax rates are incorrectly declared, the provisions at Point b.2 of this Clause shall be applied;

b.3.2) If the declarant fails to submit additional documents to prove the declaration or the additional documents are insufficient to be used as the basis for determining the goods names, goods descriptions, HS codes, tax rates, the tax authority shall decide the physical inspection of goods or request a classification analysis, or inspect and assess technical criteria using machinery and equipment at the customs inspection authority or conduct verification and testing.

Samples of goods sent for classification analysis or for inspecting and assessing technical criteria using machinery and equipment at the customs inspection authority must be included in the List of goods accepted for classification analysis or the list of goods to be inspected and assessed by machines or technical devices at the customs inspection authority issued by the Department of Customs and published on the web portal of the Customs.

2. Checking of goods names, HS codes, tax rates upon physical inspection

a) Inspection contents

Check the accuracy and completeness of the declared information on the goods names, goods descriptions, HS codes, and tax rates on the customs declaration against reality.

Upon physical inspection, the customs official shall determine the goods names, goods descriptions, HS codes, tax rates according to criteria specified in the Vietnam’s nomenclature of exports and imports, applied rates for exports and imports;

b) Processing inspection result

b.1) In cases where the physical inspection result conducted by a customs official, either through direct inspection or by using the existing machinery and equipment at the customs office, is consistent with the information declared on the customs declaration, the customs authority shall accept the declared information;

b.2) If there are ample evidence that goods names, goods description, HS codes, tax rates and units are not correctly declared, the declarant shall be instructed and requested to make additional declaration as prescribed in Article 20 of this Circular and incur penalties as prescribed by law. If the declarant fails to make additional declaration, the customs authority shall redetermine the HS codes, tax rates, impose tax and penalties (if any) as prescribed by law;

b.3) In cases where the physical inspection is conducted by a customs official, either through direct inspection or by using the existing machinery and equipment at the customs office but there is insufficient basis to accurately determine the goods names, goods descriptions and HS codes or the goods names, goods descriptions and HS codes cannot be identified, the leader of the customs team at the inspection site shall decide to request classification analysis or checking, assessment of technical criteria using machinery and equipment at the customs inspection authority or conduct verification and testing.

3. If the export or import shipment has been granted customs clearance on the basis of the classification analysis result or the result of inspection and assessment of technical criteria using machinery and equipment at the customs inspection authority or the verification and testing result to determine the goods names, HS codes, the customs authority may use such result to carry on customs procedures for the next shipments of the same declarant that have goods with the same declared names, descriptions, HS codes, and imported from the same manufacturer.

The customs authority chooses to conduct classification analysis or inspection and assessment using machinery and technical equipment at the customs inspection authority, or to carry out verification and testing for subsequent shipments on the basis of risk management principles. The inspection and assessment using machinery and equipment at the customs inspection authority shall comply with the provisions of Article 29 and Article 31 of this Circular.”

12. Amendments to Article 25 of Circular No. 38/2015/TT-BTC amended by clause 14 Article 1 of Circular No. 39/2018/TT-BTC:

“Article 25. Inspection of customs value while following customs procedures

1. Customs dossiers of exports and imports that have to undergo detailed document inspection or physical inspection of goods shall undergo inspection of customs value while following customs procedures.

2. Inspection content: The customs authority shall inspect the customs dossier, the customs value declared by the declarant on the customs declaration or customs value declaration (hereinafter referred to as “declared value”) on the basis of the provisions on methods for determining the customs value and inspecting the customs value of Circular No. 39/2015/TT-BTC amended by Circular No. 60/2019/TT-BTC and this Circular.

3. Procedures for processing inspection result

a) In cases where there is sufficient basis for rejecting the declared value, the customs authority shall issue the customs value notice (form No. 02B/TB-TGHQ/NVTHQ in Appendix VI hereof) and request the declarant to make additional declaration within 05 working days from the day on which the notice is issued and grant conditional customs clearance as prescribed. If the declarant makes the additional declaration by the aforementioned deadline specified in the customs value notice, the customs authority shall grant customs clearance and impose penalties (if violations are found). If the declarant fails to make additional declaration by the deadline or the additional declaration is not conformable with the customs value notice, the customs authority shall impose tax in accordance with the Law on Tax administration in order to grant customs clearance and impose penalties (if violations are found).

The declared value of exports or imports will be rejected in the following cases:

a.1) The declarant fails to declare or correctly and adequately declare any of the mandatory information on the customs declaration (including: point of unloading, method of payment, value declaration classification codes, cost of transport, insurance premium, codes and names of adjustment items, detailed valuation declaration, total allocation coefficient for tax valuation, goods description, unit of measurement, unit prices, taxable unit prices, taxable values, invoice value, total invoice value, country of origin) and the customs value declaration (if any) which affects the customs value.

If the declarant has a special relationship which is not mentioned on the customs declaration or the customs value declaration (if any), the customs authority shall request the declarant to make additional declaration in accordance with clause 8 Article 1 of this Circular. If declarant states that his/her special relationship does not affect the selling price, the customs authority shall inspect the impact of such relationship on the selling price in accordance with Article 7 of Circular No. 39/2015/TT-BTC amended by clause 6 Article 1 of Circular No. 60/2019/TT-BTC;

a.2) Customs values in documents of the customs dossier submitted or presented by the declarant to the customs authority are inconsistent;

a.3) Any of the conditions specified in Article 20 of Decree No. 08/2015/ND-CP amended by clause 8 Article 1 of Decree No. 167/2025/ND-CP and Circular No. 39/2015/TT-BTC amended by Circular No. 60/2019/TT-BTC;

a.4) The customs valuation methods specified in Article 20 of Decree No. 08/2015/ND-CP amended by clause 8 Article 1 of Decree No. 167/2025/ND-CP and Circular No. 39/2015/TT-BTC amended by Circular No. 60/2019/TT-BTC are not strictly followed.

b) Doubtful declared values:

b.1) If the declared value of imports is doubtfully high according to Point b.4.5 of this Clause, the customs authority shall accept the declared value, grant customs clearance and request a tax authority to inspect and determine the related-party transaction in accordance with regulations of law on related-party transactions.

b.2) In cases other than those specified in Point b.1 of this Clause, the customs authority shall issue a notice of reasons for doubts, value and methods proposed by the customs authority and consultation period and form, and request the declarant to submit additional documents to the valuation consultation dossier through the e-customs system or using form No. 02A/TB-NVTG/NVTHQ in Appendix VI hereof, and the goods shall be released (granted conditional customs clearance) or put into storage in accordance with regulations; the customs declarant shall carry out the consultation as guided in clause 4 of this Article.

b.3) The declared value of exports is considered doubtful in the following cases:

b.3.1) The declared value is lower than reference price of identical or similar exports included in the list of exports and imports incurring risks arising from valuation issued by the Department of Customs according to Article 22 of Circular No. 39/2015/TT-BTC amended by clause 11 Article 1 of Circular No. 60/2019/TT-BTC;

b.3.2) The declared value is lower than the lowest customs value of identical or similar exports determined by the customs authority, or lower than the lowest declared values of identical or similar exports that was accepted by the customs authority (do not compare with doubtful customs values);

Identical and similar goods in the customs value database that are used for comparison are goods that are exported within 90 days before or after the registration date of the export declaration of the goods whose declared values are being inspected; If identical or similar exports cannot be found within the aforementioned 90-day period, the timeframe may be extended from 6 months to 1 year based on an assessment of the price fluctuation level of the exports under inspection of declared values;

b.3.3) The declared value is lower than the transaction price on the world market as reflected on the website of the trading market of such goods items, or lower than the offering price on the Internet from official websites or their linked websites;

b.3.4) The declared value is lower than or equal to the declared value of the primary materials of identical or similar goods or cost of transport of the goods being examined at the checkpoint of export or cost of extraction of identical or similar exports;

b.4) The declared value of imports is considered doubtful in the following cases:

b.4.1) The declared value is lower than reference price of identical or similar imports included in the list of exports and imports incurring risks arising from valuation issued by the Department of Customs according to Article 22 of Circular No. 39/2015/TT-BTC amended by clause 11 Article 1 of Circular No. 60/2019/TT-BTC;

b.4.2) The declared value is lower than the lowest customs value of identical or similar imports determined by the customs authority, or lower than the lowest declared values of identical or similar imports that was accepted by the customs authority (do not compare with doubtful customs values);

Identical and similar imports in the customs value database that are used for comparison are goods that are exported to Vietnam within 90 days before or after the date of export of the goods whose declared values are being examined. If identical or similar imports cannot be found within the aforementioned 90-day period, the timeframe may be extended from 6 months to 1 year based on an assessment of the price fluctuation level of the imports under inspection of declared values;

b.4.3) The declared value is lower than or equal to the declared value of integral parts of identical or similar goods; lower than or equal to customs value of primary materials of identical or similar imports; lower than or equal to cost of transport of identical or similar imports at the first checkpoint of import;

b.4.4) The declare value is lower than the customs value collected by the customs authority according to the provisions of Article 25 of Circular No. 39/2015/TT-BTC after being converted into customs values of imports at the first checkpoint of import;

b.4.5) The declared value of imports is doubtfully higher than the reference price of identical or similar imports included in the list of exports and imports incurring risks arising from valuation issued by the Department of Customs according to Article 22 of Circular No. 39/2015/TT-BTC amended by clause 11 Article 1 of Circular No. 60/2019/TT-BTC.

c) Customs authority shall grant customs clearance to goods other than those mentioned in Point a and Point b of this Clause at the declared values.

4. Consultation:

a) Authority to consult: The Directors of the Regional Sub-Departments of Customs shall fully take responsibility for the organization of consultation work and effectiveness of consultations at their agencies. On the basis of the actual situation and characteristics of the area, the Regional Customs Sub-Department shall delegate authority to the Customs authority where the declaration is registered to carry out consultations.

b) Consultation forms:

b.1) Direct consultation refers to the act of the customs declarant, the legal representative of the customs declarant, or an authorized person working directly with the customs authority to explain and provide evidence to the customs authority regarding the declared value.

If necessary, the customs authority and the customs declarant (or the legal representative, or the authorized person) shall cooperate and exchange information, documents, materials, and related written records through the Online Public Service System;

b.2) Indirect consultation refers to the act of the customs declarant, the legal representative of the customs declarant, or an authorized person working with the customs authority through the e-customs system to explain and provide evidence to the customs authority regarding the declared value.

If the system has not been available, the customs authority and the customs declarant (or the legal representative, or the authorized person) shall cooperate and exchange information, documents, materials, and related written records through the Online Public Service System;

b.3) The customs declarant who is assessed by the customs authority at a high or higher level of compliance is selected for direct or indirect consultation. The customs declarant shall record the form of consultation in the “Value Declaration Details” field for imports or in the “Notes” field for exports;

b.4) For a customs declarant not specified in point b.3 of this clause, the direct consultation shall be conducted.

c) The period of consultation and processing of the consultation results: Within 30 days from the day on which the conditional customs clearance is granted or the goods are put into storage;

d) Consultation procedures:

d.1) Direct consultation:

d.1.1) The declarant shall:

d.1.1.1) Provide the valuation consultation dossier in accordance with the provisions at point g of this clause through the e-customs system to clarify any doubts regarding the declared value of the goods;

d.1.1.2) Appoint a legal representative of the customs declarant or an authorized person to participate in the consultation at the designated time; be responsible for explaining issues related to the declared value and submitting additional documents to address any doubts about the declared value as requested by the customs authority;

d.1.1.3) Append their signature to the direct consultation record.

d.1.2) The customs authority shall:

d.1.2.1) Hold the consultation; check the dossier, documents and documentary evidence submitted or presented by the declarant through the e-customs system in accordance with Point g of this Clause to clarify the doubts about the declared value;

d.1.2.2) Prepare and sign the Consultation record, in which record fully and accurately all questions and answers during the consultation process; document the additional documentary evidence that the declarant has submitted. The conclusion must be specified in the consultation record at the end of the consultation period. To be specific: “The customs declarant agrees with the value and method determined by the customs authority,” “there is insufficient basis to reject the declared value,” or “the declared value is rejected”. If the declared value is rejected, the basis for rejection in accordance with the cases of point e of this clause, the value and valuation method applied by the customs authority after consultation must be specified.

d.2) Indirect consultation:

d.2.1) The declarant:

d.2.1.1) Provide the valuation consultation dossier in accordance with the provisions at point g of this clause through the e-customs system to clarify any doubts regarding the declared value of the goods; The documentary evidence must bear the declarant’s digital signature;

d.2.1.2) Submit a written response to the customs authority’s questions and provide additional documentary evidence through the e-customs system to explain and clarify any doubts about customs valuation, and receive the Indirect consultation result notice made using Form No. 02C/TB-TVGT/NVTHQ of Appendix VI enclosed herewith.

d.2.2) The customs authority shall:

d.2.2.1) On the basis of the valuation consultation dossier submitted by the customs declarant through the e-customs system, the customs authority shall verify the declared value; send inquiries regarding any doubts/suspicions about the declared value, and request the customs declarant to provide explanations for these doubts/suspicions concerning the declared value.

d.2.2.2) On the basis of the written response to the customs authority’s questions and the valuation consultation dossier and additional documentary evidence, the customs authority shall prepare and send the Indirect consultation result notice made using Form No. 02C/TB-TVGT/NVTHQ of Appendix VI enclosed with this Circular through the e-customs system to the customs declarant, indicating the documentary evidence that the declarant has submitted. The conclusion must be specified in the Indirect consultation result notice at the end of the indirect consultation period. To be specific: “there is insufficient basis to reject the declared value” or “the declared value is rejected”. If the declared value is rejected, the basis for rejection in accordance with the cases in point e of this clause, the value and valuation method applied by the customs authority after consultation must be specified.

dd) Processing consultation result:

dd.1) If the declarant concurs with the value or method applied by the customs authority, the customs authority shall carry out the inspection and issue the customs value notice. The customs declarant shall submit the additional declaration within 05 working days from the day on which the customs authority issues the customs value notice and within 30 days from the day on which the conditional customs clearance is granted or from the day on which the goods are put into storage. If the declarant makes the additional declaration by the aforementioned deadline specified in the customs value notice, the customs authority shall grant customs clearance and impose penalties (if violations are found). If the declarant fails to make additional declaration by the deadline or the additional declaration is not conformable with the customs value notice, the customs authority shall impose tax in accordance with the Law on Tax administration in order to grant customs clearance and impose penalties (if violations are found);

dd.2) If the customs authority rejects the declared value according to the provisions of point e of this clause after the consultation, the customs authority shall issue the customs value notice and request the declarant to make additional declaration within 05 working days from the day on which the customs value notice is issued. If the declarant makes the additional declaration by the aforementioned deadline specified in the customs value notice, the customs authority shall grant customs clearance and impose penalties (if violations are found). If the declarant fails to make additional declaration by the deadline or the additional declaration is not conformable with the customs value notice, the customs authority shall impose tax in accordance with the Law on Tax administration in order to grant customs clearance and impose penalties (if violations are found);

dd.3) If there is insufficient basis to reject the declared value, the customs authority shall issue the customs value notice and grant customs clearance as prescribed.

e) The declared value of exports or imports will be rejected in the following cases:

e.1) Direct consultation:

e.1.1) One of the cases mentioned in Point a Clause 3 of this Article;

e.1.2) The declarant fails to declare or correctly declare the actual price that was paid or will be paid; the elements relevant to customs valuation specified in Article 6, Article 13 and Article 15 of Circular No. 39/2015/TT-BTC and Circular No. 60/2019/TT-BTC;

e.1.3) Information provided by the declarant after inspection is found incorrect, the documents provided are found forged or illegitimate;

e.1.4) The declarant fails to provide the documentary evidence specified in point g of this Clause to the customs authority without acceptable explanation; fails to attend the consultation without acceptable explanation; the person who attends the consultation is not the declarant’s legal representative or does not have a letter of attorney; the declarant fails to sign the consultation record in accordance with point d.1 of this Clause;

e.1.5) Information provided by the exporter or the exporter’s representative about the imports; information provided by the seller or manufacturer about the exports reveals that the declared value is not true;

e.1.6) The declarant’s explanation does not match the customs dossier or the valuation consultation dossier specified in point g of this Clause;

e.1.7) The customs authority has documents proving that the declared value is not true.

e.2) Indirect consultation:

e.2.1) One of the cases mentioned in point e.1 of this clause;

e.2.2) The customs declarant fails to respond, or fails to adequately and correctly respond to the questions of the customs authority within the prescribed period, or fails to respond within the prescribed period without acceptable explanation; the content of the answers is inconsistent.

g) The valuation consultation dossier includes:

g.1) Documents serving the customs valuation using the customs valuation method specified in Circular No. 39/2015/TT-BTC and Circular No. 60/2019/TT-BTC;

g.2) Documents and commercial correspondence reflecting agreements on the value of goods, terms of delivery, conditions of transportation, goods insurance conditions, goods production, goods packaging, and other terms related to the rights to trade goods (if any);

g.3) Insurance documents for the goods (invoices and equivalent documents, payment documents (if any));

g.4) Domestic and international transportation documents of the goods (invoices and equivalent documents, payment documents (if any));

g.5) Customs clearance documents for goods in the exporting country or the partner importing country granted consular legalization (if any);

g.6) Bank slips or payment documents from credit institutions for exports or imports (if any);

g.7) Accounting documents included in accounting records (if any) consisting of: accounting books, accounting vouchers recording accounts payable (AP) and accounts receivable (AR) for foreign partners; sales invoices; account monitoring books showing actual sales revenue of goods; accounting records tracking cash and bank deposits and other accounting documents and materials in accordance with the Accounting Law;

g.8) Other documentary evidence proving the value of the goods (if any).

5. Reusable consultation results

a) The customs declarant may request the customs authority to reuse the result of single consultation on goods with questionable declared value for subsequent exports or imports in the Consultation Record when conducting a direct consultation, or in the written response to the customs authority’s questions when conducting an indirect consultation (hereinafter referred to as “reusable consultation result”);

b) The customs authority shall accept the request to reuse the consultation result from the declarant who are assessed at a high or higher level of compliance, and shall provide feedback of the results into the e-customs system. At the same time, the customs value notice shall indicate the period during which the customs value notice results are applicable for subsequent exports or imports. In cases where the customs declarant is not assessed at a high or higher level of compliance, the customs authority shall respond by not accepting the request to reuse the consultation result on the e-customs system;

c) Scope: The reusable consultation result shall only be applicable at one regional Customs Sub-Department where the declaration is registered by the declarant;

d) Period of application: The reusable consultation result shall be effective within 6 months from the day on which the customs value notice is issued.

In cases where the customs authority detects the consultation dossier is used due to the declarant’s fault for providing inaccurate or incorrect information, they shall issue a notice of cancellation of the reusable consultation result using Form No. 02D/TB-TVML/NVTHQ in the Appendix VI enclosed herewith;

e) Application of the reusable consultation result:

e.1) The declarant shall request the customs authority to use the reusable consultation result (specify the number and date of issuance of the customs value notice) for imports at “chi tiết khai trị giá” and for exports at “phần ghi chú” on the customs declaration;

e.2) The customs authority shall check the declared contents of exports or imports against the reusable consultation result and handle them as follows:

e.2.1) In cases where the conditions for applying the reusable consultation result are met, the customs authority shall accept the declared value.

Exports or imports that qualify for the application of the reusable consultation result if all of the following conditions are fully met:

e.2.1.1) The customs declarant is assessed at a high or higher level of compliance at the time of application; the reusable consultation result is still valid and the legal document serving as the basis for issuing the customs value notice has not changed;

e.2.1.2) Declaration content related to customs value: goods name, HS code, origin, importer, exporter, sales conditions (if any), delivery terms of exports or imports must be identical to the information stated on the customs value notice applied for the reusable consultation result;

e.2.1.3) The declared value of exports or imports stated on the customs declaration must be equal to or greater than the customs value recorded in the reusable consultation result (except in cases where the reference price of identical or similar goods items in the list of exports and imports incurring risks arising from valuation is adjusted upwards).

e.2.2) In cases where the conditions for applying the reusable consultation result are not met, the customs authority shall notify on the e-customs system and clearly state the reasons for not applying the reusable consultation result so that the customs declarant can conduct a consultation in accordance with the provisions specified in Clause 4 of this Article.

6. Authority to consider adjusting discounts downwards.

The Heads of the Regional Customs Sub-Departments shall review adjusting discounts downwards if all the conditions stipulated in Point d.1, Clause 2, Article 15 of Circular No. 39/2015/TT-BTC dated March 25, 2015 of the Minister of Finance are fully met.

13. Amendments to Article 28 of Circular No. 38/2015/TT-BTC amended by clause 17 Article 1 of Circular No. 39/2018/TT-BTC:

“Article 28. Inspection of export licenses, import licenses and specialized inspection results

1. Inspection of export licenses, import licenses

The customs authority where the customs declaration is registered shall check and compare the information on the export license or import license sent by the licensing authority to the Vietnam National Single Window or uploaded on the Online Public Service Portal, or submitted by the customs declarant during customs procedures with the information declared on the customs declaration and proceed as follows:

a) In cases where the declared information is accurate, it shall be accepted.

a.1) If the customs declarant exports or imports the entire quantity of goods specified on the export or import license at once, the customs official shall update the information of the single-use license and the information of the export or import shipment on the e-customs system;

a.2) If the customs declarant uses an export license or import license for multiple exports or imports, the customs authority where the declaration is registered shall update the license information on the e-customs system to monitor and deduct the quantity and weight on the license corresponding to each export or import.

b) If the declared information is inconsistent (except in cases where the quantity of goods declared on the declaration and goods under the license that have been imported is less than the quantity of goods recorded on the license) or if the quantity of exports or imports exceeds that specified on the license, the response shall be sent to the customs declarant and the handling procedures shall comply with the provisions of the law.

2. Checking inspection certificates

Upon receiving the inspection certificate issued by the superior inspecting authority via the Vietnam National Single Window or the Online public service portal, or submitted by the declarant for customs clearance of goods, the customs authority shall verify and compare it with the information declared on the customs declaration and proceed as follows:

a) In cases where the declared information is accurate, it shall be accepted.

b) In cases where the information is inaccurate, the customs authority shall reject to accept it and provide response to the customs declarant;

b) In cases where the goods do not qualify for export or import, the customs authority shall take appropriate actions and provide response to the customs declarant;

3. In cases where the e-customs system is experiencing a malfunction and is unable to retrieve information about the export/import license or inspection certificate, the customs authority will receive and carry out inspections of the export/import license or the inspection certificate submitted or presented by the customs declarant, based on the principle that the customs declarant is responsible for the accuracy, truthfulness and legality of the submitted export/import license, or the inspection certificate.

In cases where the customs declarant uses an export/import license for multiple exports or imports, the customs authority where the declaration for the first export or import shipment is registered shall issue a quota monitoring sheet using form No. 05/TDTL/GSQL in Appendix V enclosed herewith and provide it to the customs declarant to deduct quotas for each export or import.

After the e-customs system is repaired, the customs authority shall carry out inspection, comparison, and handling in accordance with the provisions of Clauses 1 and 2 of this Article.

14. Amendments to Clause 1, Clause 5, Clause 5a, Clause 6, Clause 9, Clause 10, and Clause 11 of Article 29 of Circular No. 38/2015/TT-BTC amended by Clause 18, Article 1 of Circular No. 39/2018/TT-BTC:

a) Amendments to Clause 1:

“1. Imports shall be inspected while they are being unloaded from the vehicle to the warehouse, depot, port or checkpoint of import; exports shall be inspected after they have been granted customs clearance and gathered within the checkpoint of export:

a) Inspection of goods shall be carried out with scanners or other devices. If an inspection prescribed in Point c Clause 2 Article 34 of the Law on Customs must be carried out, the customs authority at the checkpoint shall carry out the physical inspection with the presence of the representative of the transporter, the provider of port/storage services, the regulatory body of the seaport, international airport, or the Border Guard;

b) Responsibilities of the customs authority at the checkpoint:

b.1) Notify the carrier and the provider of port/storage services of the list of shipments to be inspected;

b.2) Carry out inspections as prescribed in Point a of this Clause;

b.3) Issue an inspection record bearing signatures of the parties mentioned in Point a of this Clause.

c) Responsibilities of the carrier, provider of port/storage services:

c.1) Complete necessary procedures in order to bring goods to the inspection location at the request of the customs authority;

c.2) Be responsible for the transport of goods to the inspection location as requested by the customs authority;

c.3) The provider of port/storage services shall arrange a separate depot location or employ electronic port management system to determine the locations of goods that need to undergo physical inspection during customs procedures;

c.4) Witness and sign the inspection record.

d) Processing of results of inspection of imports while they are being unloaded from the vehicle to the warehouse, depot, port, or checkpoint of import:

d.1) If no violations are found during the inspection, the unit assigned to inspect goods using scanners shall update the inspection result on the e-customs system.

The customs authority where the import declaration is registered shall use the inspection result to complete customs procedures as prescribed;

d.2) If violations are found during the inspection, the unit assigned to inspect goods using scanners shall update the inspection result on the e-customs system; inform and cooperate with the provider of port/storage services in arranging a separate retention location for the shipment; cooperate with the customs authority where the declaration is registered in carrying out physical inspection of goods while the declarant is following customs procedures.

dd) Processing results of inspection of exports that have been granted customs clearance and gathered within the checkpoint of export:

dd.1) If no violations are found during the inspection, the customs authority at the checkpoint shall update the inspection result on the e-customs system and monitor exports as prescribed;

dd.2) If violations are found, the customs authority at the checkpoint shall cooperate with the provider of port/storage services in arranging a separate retention location for the shipment; update the inspection result on the e-customs system; request the declarant to open the shipment for physical inspection and take appropriate actions as prescribed.

Pursuant to regulations of law on customs, in consideration of requirements for management of each warehouse, depot, port, and checkpoint, availability of scanners and other technical devices, the Director of the Department of Customs shall organize the inspection of imports while they are being unloaded from the vehicle to the warehouse, depot, port or the checkpoint of import, inspection of exports that are granted customs clearance and gathered within the checkpoint of export in a manner that is in accordance with legal regulations, infrastructure, machinery, equipment and the actual conditions at each warehouse, depot, port or checkpoint.”

b) Amendments to Clause 5:

“5. Physical inspection meant to determine goods names, HS codes, customs value, origins and whether goods are new or used shall comply with provisions of Articles 24, 25 and 27 of this Circular.

In case the e-customs system designates the inspection and assessment of technical criteria by machinery and equipment or the customs official conducts a physical inspection of goods using existing technical machinery and equipment at the customs office where the physical inspection of goods fails to fully determine the technical criteria for ensuring the accuracy of contents of the customs declarant’s declaration, the leader of the customs team shall decide the request for inspection and assessment of technical criteria using machinery and equipment at the customs inspection authority or conduct verification or testing. To be specific:

a) For goods items included in the list of technical criteria to be accepted to be conducted at the customs inspection authority, samples shall be taken and a dossier shall be prepared and submitted to the customs inspection authority for evaluation and assessment of technical criteria using machinery and equipment.

a.1) The dossier includes:

a.1.1) Request form for inspection and assessment of technical criteria of exports and imports using machinery and equipment at the customs inspection authority that can be used as the Goods sampling report (using form No. 44-PYCKT/KĐHQ in Appendix V enclosed herewith);

a.1.2) A record of the numbers, dates of the documents or vouchers included in the customs dossier concerning the goods sample (in cases of filing a physical customs declaration);

a.1.3) A record of the result of physical inspection of goods made using form No. 06/PGKQKT/GSQL in Appendix V hereof);

a.1.4) Goods sample requiring inspection or assessment;

a.1.5) Technical documents of goods or certificate of analysis (COA). The customs authority to which the sample is sent shall provide instructions through the e-customs system or in writing for the declarant to provide technical documents or COA. In cases where there are no technical documents or COA, the customs authority to which the dossier is sent must clearly state the reason and provide instructions or issue a written request to the declarant using form No. 44-PYCKT/KĐHQ in Appendix V hereof.

a.2) The result of inspection and assessment of technical criteria using machinery and equipment at the customs inspection authority recorded using form No. 43-KQKTĐG/KĐHQ in Appendix V enclosed herewith. This notice serves as the basis for goods classification, tax calculation and implementation of goods management policies.

b) For goods that are not included in the list of technical criteria to be accepted to be conducted at the customs inspection authority, verification or testing is required to be carried out by a verifying organization or testing organization in accordance with the provisions of the law.

b.1) In cases where sampling is required, it shall be carried out in accordance with the provisions of Article 31 of this Circular;

b.2) After receiving the result from the verifying organization or testing organization, the customs authority conducting the physical inspection shall evaluate the verification or testing result. If the verification or testing result meets the requirements, the customs official shall record the result in Form No. 06/PGKQKT/GSQ of Appendix V enclosed herewith and update it on the e-customs system to continue processing the procedures for the customs declarant. In case the verification or testing result does not meet the requirements specified in the expert appraisal or testing form, the leader of the customs team shall be notified to take appropriate actions.”

c) Addition of Clause 5a:

“5a. During the process of classification analysis or inspection, assessment of technical criteria of exports or imports using machinery and equipment at the customs inspection authority, in cases where there is insufficient basis to conclude the name of the goods, characteristics, composition, structure, physical and chemical properties, use, packaging specifications, and other attributes of the exports or imports, the customs inspection authority shall consider sending the goods for expert appraisal, testing, or conducting verification at the goods’ manufacturing facility to clarify the name of the goods, characteristics, composition, structure, physical and chemical properties, use, packaging specifications, and other attributes of the exports or imports (coordination documents made using Form No. 41a/VBPH/KĐHQ, working minutes made using Form No. 42/MBB/KĐHQ in Appendix V enclosed herewith).”

d) Amendments to Clause 6:

“6. Physical inspection of goods for certain specific cases

a) With regard to goods with special storage requirements that cannot undergo physical inspection at the inspection location of the customs authority, the leader of the Customs team shall decide whether to move such goods to another location that satisfies their special storage requirements to carry out the physical inspection or grant the customs clearance based on the appraisal result.

b) For exports that are bulk cargoes or goods with large volume transported from the extraction or manufacture facility to be loaded onto outbound vehicles at transshipment or anchorage areas, if they are subject to physical inspection of goods, the leader of the customs team at the checkpoint managing the transshipment area shall decide the physical inspection of goods on the vehicle once the goods have been fully gathered on the outbound vehicle at the transshipment or anchorage area.

dd) Amendments to Clause 9:

“9. Physical inspection of goods requested by the customs authority where the customs declaration is registered:

a) Responsibilities of the customs authority where the customs declaration is registered:

a.1) Update the request for physical inspection in the e-customs system and forward the information to the Customs authority where the goods are stored;

a.2) Based on the inspection results of the customs authority where the goods are stored as recorded in the e-customs system, the customs authority where the declaration is registered shall update the inspection results in the e-customs system and carry out the subsequent procedures.

b) Responsibilities of the customs authority where goods are stored:

b.1) Receive the request for physical inspection of goods by the customs authority where the customs declaration is registered in the e-customs system.

b.2) Carry out the physical inspection of the goods based on the inspection time and location registered by the customs declarant;

b.3) Update and forward the physical inspection results to the Customs authority where the declaration is registered to carry out the subsequent procedures in accordance with regulations.”

e) Amendments to Clause 10:

“10. In cases of changing the intended use of goods, transitioning to other processing contracts, liquidating machinery and equipment, or carrying out in-country export or import procedures, if the declarant requests a physical inspection at the manufacturing facility, premises of the work or factory, the Customs team leader shall review and decide.”

15. Amendments to clause 3, clause 4 Article 30 of Circular No. 38/2015/TT-BTC amended by clause 19 Article 1 of Circular No. 39/2018/TT-BTC:

a) Amendments to Clause 3:

“3. If violations are found during document inspection or physical inspection, the customs authority where the declaration is registered shall impose penalties or request a competent authority to impose penalties for cases outside their jurisdiction.”

b) Amendments to Clause 4:

“4. In the case of violations of the provisions in clauses 2 and 3 of this Article, if there are signs of a criminal offense, an investigation and verification shall be conducted and penalties shall be imposed within their jurisdiction.”

16. Amendments to Article 31 of Circular No. 38/2015/TT-BTC amended by clause 20 Article 1 of Circular No. 39/2018/TT-BTC:

“Article 31. Sampling and retention of samples of exports and imports

1. Samples of exports or imports shall be taken in the following cases:

a) Exports or imports required to be sampled to facilitate the customs declaration at the request of the declarant or the inspecting authority;

b) Exports or imports required to be sampled to facilitate customs inspection or expert appraisal or testing at the request of the customs authority.

2. Specific regulations on sampling

a) Sampling requested by the declarant to facilitate customs declaration process:

a.1) Responsibilities of the declarant:

a.1.1) Inform the customs authority where goods are stored of the request for sampling according to the information items specified in form No. 16 in Appendix II hereof through the e-customs system;

a.1.2) After the sampling is approved by the customs authority through the e-customs system, the declarant shall take samples from the import shipment under supervision by the customs authority. The declarant may obtain a sufficient quantity of samples to facilitate the customs declaration process. The samples taken by the declarant shall be included in the total quantity of goods during inspection by the customs authority.

a.2) Responsibilities of the customs authority where goods are stored:

a.2.1) The Customs team leader shall appoint a customs official to supervise the sampling by the declarant;

a.2.2) The supervising customs official shall give a confirmation on 01 copy of the notice of request for sampling and update the sampling result on the e-customs system.

b) Exports or imports required to be sampled to facilitate customs inspection:

b.1) For exports or imports required to be sampled to facilitate the classification analysis, Circular No. 14/2015/TT-BTC dated January 30, 2015 amended by Circular No. 17/2021/TT-BTC dated February 26, 2021 of the Minister of Finance shall be applied;

b.2) For goods that require the inspection and assessment of technical criteria using machinery and equipment at the customs inspection authority, Article 10 of Circular No. 14/2015/TT-BTC amended by Circular No. 17/2021/TT-BTC shall be applied. Request form for inspection and assessment of technical criteria of exports and imports using machinery and equipment at the customs inspection authority that can be used as the Goods sampling report (using form No. 44-PYCKT/KĐHQ in Appendix V enclosed herewith);

b.3) Exports and imports required to be sampled to facilitate the expert appraisal or testing:

b.3.1) Sampling location: Samples shall be taken at the location where the goods are stored within the CCA or premises of the work, manufacturing facility or factory as prescribed in Article 102 of this Circular;

b.3.2) Samples must be taken in the presence of the goods owner, representative of the customs authority, representative of the provider of verification and testing services (if any). A sampling record (form No. 08/BBLM/GSQL in Appendix V hereof) shall be issued.

The samples shall be taken from the shipment under inspection and is representative; it must be sufficient in quantity and volume to serve the expert appraisal and testing in accordance with legal regulations. A qualified sample shall be stored at the customs authority.

In cases where the sample is taken without the presence of the declarant, the customs authority shall take the sample with the presence of the regulatory agency at the checkpoint, representative of the transporter, the provider of port/storage services and with the confirmation by signature of the witness.

3. Supervision of sampling serving specialized inspection in the CCA

a) An official of the inspecting authority shall directly take samples and issue the sampling record in accordance with relevant laws;

b) Responsibility of the declarant: On the basis of the sampling time and location and the goods to be sampled that were confirmed by the inspecting authority, the declarant shall submit a sampling notification using form No. 17 in Appendix II hereof through the e-customs system to the customs authority where the goods are stored;

c) Responsibilities of the customs authority where goods are stored: The team leader of the customs team of the customs authority where the goods are stored shall, based on the sampling notification of the customs authority, supervise the sampling;

d) If the sampling is requested by a specialized inspecting authority and the goods have to undergo physical inspection, the customs authority shall carry out the physical inspection at the same time as the sampling by the inspecting authority, except for goods that have to undergo risk analysis before import into Vietnam and other cases in which goods must be moved to a specific inspection site due to technical requirements.

4. Sampling techniques, retention, return and destruction of samples shall be carried out as follows:

a) In case the sample is sent to facilitate the classification analysis, Circular No. 14/2015/TT-BTC dated January 30, 2015 amended by Circular No. 17/2021/TT-BTC dated February 26, 2021 of the Minister of Finance shall be applied;

b) For goods that require the inspection and assessment of technical criteria using machinery and equipment at the customs inspection authority, Article 10 of Circular No. 14/2015/TT-BTC amended by Circular No. 17/2021/TT-BTC shall be applied. The record of return of the sample to the declarant shall be made using Form No. 45-BBTM/KĐHQ in Appendix V hereof;

c) In cases where the customs authority sends the sample for expert appraisal or testing, the sampling techniques, retention or return shall comply with the provisions of law and request of the verifying organization or testing organization. For a sample retained at the customs authority, the retention, destruction or return of the sample shall be carried out as follows:

c.1) Sample retention: Within 120 days from the issuance date of the notification of verification or testing results for carrying out customs procedures except for special goods types such as hazardous goods, deteriorated goods, or goods that cannot be retained during the aforementioned period.

The sample retained to facilitate the handling of issues and resolution of complaints in cases where the customs declarant disagrees with the use of the verification or testing results by the customs authority;

c.2) In cases where the declarant requests the customs authority to return the sample, the customs authority shall prepare a record of the sample return using Form No. 46-BBTM/GĐTN in the Appendix V enclosed herewith and send it to the declarant. In cases where the sample to be returned is being retained according to the provisions of point c.1 of this Clause, the declarant who has recognized the verification or testing results of the customs authority shall not be permitted to lodge any complaint about the customs authority’s decision;

c.3) Destruction of goods samples that have been analyzed

The customs authority shall destroy samples when the retention period has expired in accordance with regulations; if the goods samples are hazardous; if the goods samples have deteriorated or are no longer suitable for retention. Decisions to destroy the samples and records of sample destruction shall comply with the provisions on dossier retention.

5. Directors of Departments of Customs shall provide detailed instructions on technical process and documents required for the sampling and decision on sample destruction.”

17. Amendments to clause 3, clause 5 and clause 6 Article 7 of Circular No. 38/2015/TT-BTC amended by clause 21 Article 1 of Circular No. 39/2018/TT-BTC:

a) Amendments to Clause 3:

“3. Goods having to undergo quality inspection or food safety inspection

Goods have to undergo quality inspection or food safety inspection must be retained at the border checkpoint, ICD, bonded warehouse or a location where exports and imports are gathered, inspected or supervised, a location where the postal and/or express delivery service is provided, except for the following cases:

a) An inspecting authority requests that the goods must be moved to a specific inspection site, in which case:

a.1) Responsibilities of the declarant:

a.1.1) The declarant shall send the request for transport of the goods to the inspection site (using Form No. 18 in Appendix II enclosed herewith) together with the registration of specialized inspection which is confirmed by the inspecting authority to the customs authority where the customs declaration is registered through the e-customs system. (not required if the specialized inspection is registered through the Vietnam National Single Window).

a.1.2) In case of a physical declaration, the declarant shall submit a written request using Form No. 09/BQHH/GSQL in Appendix V enclosed herewith together with a Specialized inspection registration which is confirmed by the inspecting authority to the customs authority where the declaration is registered.

a.2) Responsibilities of the customs authority:

Within 01 working hour after completing the customs dossier inspection or physical inspection of goods, the customs authority where the declaration is registered shall send the declarant through the e-customs system a permission for transport of the goods to the inspection site.

b) If the declarant wishes to take goods to the declarant’s storage:

b.1) Responsibilities of the declarant:

The declarant shall send a written request for taking goods to the storage using Form No. 18 of Appendix II enclosed herewith;

a.2) Responsibilities of the customs authority:

Within 01 working hour after completing the inspection of the customs dossier or physical inspection of goods, if the declarant is not subject to the prohibition from taking goods to storage as stipulated in points b.1.1 and b.1.3 of Clause 5 and Clause 6 of this Article, the customs authority where the declaration is registered shall send the declarant a permission for taking goods to storage and the feedback through the e-customs system.

c) The declarant is responsible before the law for the transport and preservation of status quo of goods until the customs authority concludes that goods satisfy import requirements and issue a decision on customs clearance or conditional customs clearance. After the goods reaches the inspection site or storage area, the declarant shall send the customs authority a notification through the e-customs system (form No. 19 in Appendix II hereof). If such a notification is not sent by the declarant by the deadline mentioned in form No. 18 in Appendix II hereof (except in force majeure events), the declarant’s subsequent shipments must not moved into storage until the previous shipment is certified by the customs authority that it has been moved into storage properly.

In a force majeure event in which goods cannot be moved to the inspection site or storage area by the deadline registered with the customs authority, the declarant shall implement measures necessary for maintaining the status quo of goods and immediately notify the customs authority through the hotline published on the web portal of the Customs Department. In the cases where it is not possible to immediately notify the customs authority, the declarant may notify the police authority, the border guard or the coastguard, whichever is available, and notify the customs authority later.

If the inspecting authority requests that goods must be installed and put into operation to serve specialized inspection during the storage period, the declarant shall send a written notification to the customs authority where the declaration is registered before installation and operation. According to the declarant’s notification, the customs authority where the declaration is registered shall conduct the supervision on the basis of risk management principles; the customs official who directly supervises at the installation or operation site (if any) shall issue a goods installation and operation record. After the specialized inspection is done, the declarant is responsible before the law for maintaining the status quo of goods until there is a conclusion that the goods satisfy import requirements and the customs authority issues a decision on customs clearance or conditional customs clearance.”

b) Amendments to Clause 5:

“5. Inspection of goods preservation

a) Responsibilities of the declarant:

a.1) If the goods are moved into storage as requested by the declarant, the declarant shall submit the specialized inspection result to the customs authority where the customs declaration is registered within 30 days from the day on which goods are put into storage, unless the inspection result has been sent to the customs authority by the inspecting authority as prescribed in Clause 2 Article 33 of Decree No. 08/2015/ND-CP or the inspection is extended and such extension is confirmed by the inspecting authority;

a.2) The declarant shall present the goods in storage to the customs authority to inspect in the storage area.

b) Responsibilities of the customs authority where the customs declaration is registered:

b.1) The customs authority shall inspect preservation of goods in the following cases:

b.1.1) No specialized inspection result is received after 30 days from the first date of storage or no confirmation of extended inspection period is sent from the inspecting authority. The declarant is not allowed to move the next shipments into storage while the inspection and handling of the previous shipment is still pending;

b.1.2) There is information that the imports are not preserved properly or not moved into storage by the registered deadline;

b.1.3) The registered storage area has not been inspected and certified by the customs authority to meet the supervision conditions as prescribed in point b clause 3 Article 33 of Decree No. 08/2015/ND-CP. Within 30 days from the day on which the first shipment is certified to be moved into storage, the customs authority where the declaration is registered shall organize the inspection and update the result on the e-customs system. If the storage area is located outside the province of the Customs authority where the declaration is registered, the customs authority where the declaration is registered shall organize the inspection or send a report to the Regional Customs Department which will request the customs authority where the storage area is located to organize inspection of the preservation of goods of the declarant.

b.2) The customs official shall issue an inspection record at the end of the inspection. In cases where the status quo of goods that are put into storage is not maintained, or the goods are stored at a location other than the registered one, or the storage area does not meet the conditions prescribed in point b, clause 3, Article 33 of Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government, the provisions of law shall be applied;

b.3) If neither results of the specialized inspection nor written confirmation of extended inspection period have been issued after 30 days from the day on which the goods were put into storage, the customs authority where the declaration was registered shall request the inspecting authority to provide explanation for the delay in issuing the confirmation. On the basis of the comments of the inspecting authority, the customs authority shall take appropriate actions as prescribed by law.

In cases where the inspecting authority notifies that the enterprise does not submit a satisfactory dossier or does not present goods for inspection and the goods are being kept in their original condition at the storage area, the customs authority where the declaration was registered shall require the enterprise to transport the goods back to the initial CCA within 5 days from the date of receipt of the notification. The Customs authority where the declaration was registered is responsible for supervising the transportation of the goods back to the CCA in accordance with the law and ensuring that the status quo of the goods is remained until customs procedures are completed.

The declarant shall take responsibilities for costs related to the transportation, preservation and storage of goods;

b.4) The customs authority shall update the list of violating enterprises that are not permitted to move their goods into storage as prescribed in Clause 6 of this Article on the e-customs system.

c) The customs authority managing the storage area shall appoint an affiliated unit to inspect the preservation of goods at the request of the customs authority where the declaration is registered according to information on goods granted permission for moving into storage on the e-customs system.”

c) Amendments to Clause 6:

“6. Cases in which goods must not be moved into storage

a) Cases in which the enters is not permitted to move goods into storage:

a.1) The enterprise has been inspected and faced administrative penalties for one of the following cases:

a.1.1) The enterprise does not maintain the status quo of the goods in the registered storage area;

a.1.2) The enterprise keeps the goods at the location other than the registered one;

a.1.3) The enterprise keeps the goods at the location that does not meet the customs supervision conditions as per regulations;

a.1.4) The enterprise consumes the goods that are put into storage without permission;

a.1.5) The enterprise fails to submit the specialized inspection results by the deadline;

a.1.6) The enterprise fails to present goods for inspection by the inspecting authority.

a.2) Cases in which the supervisory Ministry or the competent regulatory authority makes a written request for prohibition against moving goods into storage by the enterprise.

b) Period during which goods must not be moved into storage:

b.1) 01 year from the day on which the violation record is issued by the customs authority in the cases specified in points a.1.1, a.1.2, a.1.3, and a.1.4 of this clause;

b.2) 06 months from the day on which the violation record is issued by the customs authority in the case specified in point a.1.5 of this clause;

b.3) Within the prescribed period as requested by the relevant state management agency in the cases specified in points a.1.6 and a.2 of this clause.”

18. Amendments to clause 2 Article 35 of Circular No. 38/2015/TT-BTC:

“2. Exchange rates shall comply with the provisions of Decree No. 08/2015/ND-CP amended by Decree No. 167/2025/ND-CP.

a) The Department of Customs shall cooperate with Vietcombank to update buying rates in the form of wire transfer announced by the headquarter at the end of Thursday of the last week (or the day before if Thursday is a public holiday), announce the rates on the web portal of the Department of Customs, and update it on the e-customs system in order to apply to customs declarations registered during the week;

b) With regard to the foreign currencies that are not announced by the headquarter of Vietcombank, the Department of Customs shall update the exchange rates announced by the State Bank of Vietnam newly posted on its website to be announced on the web portal of the Department of Customs, and update it on the e-customs system in order to determine exchange rates for calculating taxes on exports or imports. For foreign currencies whose cross rates have not been published, the State Bank of Vietnam shall determine and announce the exchange rates based on the proposals of the Ministry of Finance. Export duties on exported crude oil in US dollars.”

19. Amendments to clause 5, clause 6 Article 39 of Circular No. 38/2015/TT-BTC amended by clause 23 Article 1 of Circular No. 39/2018/TT-BTC:

a) Amendments to Clause 5:

“5. Payment and collection of safeguard duty, anti-dumping duty and countervailing duty

Safeguard duty, anti-dumping duty and countervailing duty under a decision on imposition of safeguard duty, anti-dumping duty or countervailing duty issued by the Ministry of Industry and Trade shall be paid to the state budget according to the State budget entries corresponding to types of tax.”

b) Amendments to Clause 6:

“6. Handling overpaid safeguard duty, anti-dumping duty and countervailing duty

If the amount of safeguard tax, anti-dumping tax, or countervailing tax paid under the provisional decision of the Ministry of Industry and Trade that is in excess of the amount payable under the official decision shall be refunded to the taxpayer. The handling of the safeguard tax, anti-dumping tax, or countervailing tax to be returned shall comply with the provisions of Article 132 hereof.”

20. Amendments to Article 50 of Circular No. 38/2015/TT-BTC amended by clause 28 Article 1 of Circular No. 39/2018/TT-BTC:

“Article 50. Transport of goods under customs control

1. Goods transported under customs control following customs procedures for independent transport include:

a) Goods in transit other than goods transited by air that enter and leave Vietnam at the same international airport;

b) Transshipped goods other than goods transshipped from a foreign country to a transshipment port and transported back to the foreign country at the same transshipment port;

c) Goods moved from one CCA to another, including:

c.1) With regard to exports:

c.1.1) Exports that have been granted customs clearance or conditional customs clearance and are transported from a container freight station (CFS), inland container depot (ICD), bonded warehouse, off-airport cargo terminal, concentrated inspection site for exports and imports, concentrated inspection site for goods sent by express mail or by post to the checkpoint of export;

c.1.2) Exports that have been granted customs clearance or conditional customs clearance and are transported from a CFS or bonded warehouse to an ICD, from a bonded warehouse to a concentrated inspection site for goods sent by express mail or by post;

c.1.3) Exports that have been granted customs clearance and are transported to the concentrated inspection site for exports or checkpoint of export but are transported to the checkpoint of export or a new checkpoint of export at the request of the carrier to be loaded onto a outbound vehicle;

c.1.4) Exports being moved from one CFS to another.

c.2) Imports:

c.2.1) Imports transported from the checkpoint of import to the port of destination written on the bill of lading, an off-airport cargo terminal, a CFS, a concentrated inspection site for exports and imports outside the checkpoint of import, a concentrated inspection site for goods sent by express mail or by post or to another border checkpoint (including imports of more than one owner on the same vehicle transported from the checkpoint of import to multiple ports of destination as written on their bills of lading);

c.2.2) Imports transported from a concentrated inspection site for goods sent by post or by express mail to another one;

c.2.3) Imports moved from a CFS to another one;

c.2.4) Goods transported from a transshipment or anchorage area according to the announcement of the competent authority to the port of destination written on the bill of lading.

2. Goods moved from a CAA to another one under customs control following customs procedures for combined transport of goods include:

a) Exports whose declaration has been registered at a customs authority located outside the border checkpoint that are transported from a customs post outside the checkpoint to the checkpoint of export, a bonded warehouse, a CFS, an ICD, a concentrated inspection site for exports and imports, or a concentrated inspection site for goods sent by express mail or by post;

b) Exports whose declaration has been registered that are transported from a free-trade zone to the checkpoint of export, a bonded warehouse, a CFS, an ICD, a concentrated inspection site for goods sent by express mail or by post or to another free trade zone;

c) Exports whose declaration is registered with the customs authority at the border checkpoint that are transported from such border checkpoint to the checkpoint of export, a bonded warehouse, a CFS, an ICD or a concentrated inspection site for goods sent by post or express mail;

d) Imports whose declaration has been registered at the customs authority located outside the border checkpoint, the supervisory customs authority of a free trade zone or a bonded warehouse or a duty-free shop that are transported from the checkpoint of import, a CFS, an ICD, a bonded warehouse, an off-airport cargo terminal or a concentrated inspection site for goods sent by express mail or by post to a customs post outside the border checkpoint, free trade zone or duty-free shop.

3. Customs sealing is mandatory for the following goods:

a) Good that are transported under customs control as prescribed in clause 1, clause 2 of this Article, except for the cases specified in clause 4 of this Article;

b) Goods that are temporarily imported for re-export according to Point a and Point d Clause 1 Article 83 of this Circular;

c) Goods that are exempted from customs sealing and loaded into the same vehicle as goods subject to customs sealing prescribed in this Clause;

d) Goods that have to be re-exported under the decision of a competent authority and are transported from their retention locations within the CCA to the checkpoint of export.

4. Customs sealing is not mandatory for the following goods:

a) Exports and imports that are declared to be transported together and exempt from physical inspection;

b) Bulk cargo, oversize/overweight load that cannot be sealed;

c) Goods from abroad that remain on the inbound vehicle and are transported from the first checkpoint of import to the last checkpoint of export without being unloaded at any seaport or airport in Vietnam;

d) Exports that are transported in containers from one port to another and unloaded from a water transport vehicle or stacked on a ship and transported to the checkpoint of export or transported between berths within the same seaport, provided the carrier’s seal remains intact;

dd) Imports that are transported from the checkpoint of import at a seaport, inland port, airport or train station to the port of destination written on the bill of lading, and then moved to another vehicle of the same type or are not moved to another vehicle while being transported to the port of destination, provided they are loaded in containers and the carrier’s seal on the carriage remains intact;

e) Goods in transit that are transported by sea, inland waterways, air or rail, provided the carrier’s seal written on the transport document remains intact; transited air cargo that enter and leave Vietnam at the same international airport; goods in transit transported by road between berths within the same seaport provided the seal of the carrier written on the transport document remains intact;

g) Goods that are transshipped between seaports in containers on which the carrier’s seal remains intact; Transshipped goods that are transported between berths of the same seaport in containers on which the carrier’s seal remains intact; Transshipped goods that enter and leave Vietnam from the same transshipment port;

h) Other goods not fall into any of the cases prescribed in clause 3 of this Article.

5. In consideration of developments of smuggling and trade fraud, the Director of the Department of Customs shall decide customs sealing of goods that are not subject to customs sealing prescribed in Clause 4 of this Article.”

21. Amendments to Article 51 of Circular No. 38/2015/TT-BTC amended by clause 29 Article 1 of Circular No. 39/2018/TT-BTC:

“Article 51. Customs procedures for goods transported under customs control following customs procedures for independent transport

1. Responsibilities of the declarant:

a) The customs declarant shall complete and submit a customs dossier including:

a.1) A declaration of independent transport which contains the information mentioned in form No. 07 of Appendix II hereof;

In cases where the customs declaration is insufficient to detail information about the goods, or in cases where complete prior information about the goods is not available, the declarant must additionally declare a detailed cargo manifest of independently transported goods according to the Form No. 09 of Appendix II hereof.

In the event of a system failure, the customs declarant shall submit 03 originals of the cargo manifest using form No. 21a/BKVC/GSQL in Appendix V hereof;

a.2) For goods that are moved to another vehicle while transport or transported by another mode, the customs declarant shall provide information on the mode of transport and vehicle for each leg of the journey according to Form No. 09b of Appendix II hereof on the e-customs system.

In cases where the transshipment, storage or change in the mode of transportation or vehicles is carried out at the checkpoint of export, the customs declarant must submit a written request to the customs authority of the checkpoint of export for supervision.

In the event of a system failure, the customs declarant shall submit 02 originals of the written request made using Form No. 09a/VBĐN/GSQL of Appendix V hereof;

a.3) The bill of lading or equivalent transport documents (except exports).

In cases where all goods that have been declared on the e-cargo manifest (through the e-Manifest System), if the declarant enters the dossier code notified by the customs authority on the e-Manifest System in the item “Ghi chú 1″, no bill of lading is required.

b) The declarant shall receive response from the e-customs system and follow the following procedures:

b.1) If the declaration is sorted into channel 1 and approved by the e-customs system, the declarant shall print a notice of approval of the transport declaration and present goods to the customs authority from which goods are transported (hereinafter referred to as “dispatching customs authority”) in order to seal and certify the goods being transported;

b.2) If the declaration is sorted into channel 2, the declarant shall, based on the notice of approval issued by the customs authority from which goods are transported, provide additional information about the customs seal number, bolt seal number, and present goods for the customs authority to seal and certify;

b.3) If the shipment is suspected of violations of law, the declarant shall present the goods to the dispatching customs authority for physical inspection;

b.4) Additional declaration of transport shall be made at the request of the customs authority.

c) The customs authority shall use vehicles under customs control in a manner that ensures the following requirements:

c.1) Being certified by the competent authority as meeting the standards on technical safety and environmental protection and qualified to engage in freight transport business in accordance with the law, including the installation of journey monitoring devices in accordance with legal regulations and in a manner that ensures the normal operation of these devices;

c.2) Ensuring the customs sealing conditions for goods contained on vehicles, specifically:

c.2.1) For road vehicles: goods must be contained in containers, tankers, or closed truck bodies;

c.2.2) For rail vehicles: goods must be contained in containers, tankers, or closed railcar bodies;

c.2.3) For waterway vehicles: goods must be contained in containers, tankers, cargo holds, or lower decks with sealed doors.

The aforementioned cargo containers must be ensured to be free from punctures, tears, or breakages; equipped with lock handles and holes in the bolts to allow sealing by the customs authorities; hinge bolts and lock handle bolts must be fixed with rivets and bolts or screws must not be used.

c.3) For goods in bulk, they may be transported in open-top truck bodies or open-top railcar bodies, or stored in cargo holds or open-top lower decks of waterway vehicles; oversized, overweight, and bulky goods may be transported by flatbed trucks or flat wagons, or stored on the decks of waterway vehicles. In these cases, a single tarpaulin must be used to cover the entire cargo, with eyelets to thread cables through to secure the tarpaulin to the truck bodies or wagon or cargo hold, cargo bay, or ship deck, in order to carry out customs sealing, ensuring the integrity of the goods during transportation.

d) The declarant is responsible for protecting the status quo of goods and the customs seal (if any), the carrier’s seal (if any) during customs supervision; adhere to the route and time of transport approved by the customs authority.

In a force majeure event in which the status quo of goods or customs seal cannot be maintained or the route, time or vehicle has to be changed, the declarant shall implement every measure possible to minimize damage and promptly notify the customs authority through the hotline specified in the web portal of the Department of Customs or the receiving customs authority or the dispatching customs authority. In the cases where it is not possible to immediately notify the customs authority, the declarant may notify the police authority, the border guard or the coastguard, whichever is available, and notify the customs authority later.

2. Responsibilities of the dispatching customs authority:

a) Check the customs dossier if the consignment is classified into channel 2 and approve the dossier within 2 working hours from the receipt of a complete customs dossier; guide the customs declarant to provide additional information on the customs seal number, bolt seal number, and other information on the goods transport declaration (if any).

Physical inspection shall be carried out as prescribed in Article 29 of this Circular if violations of law are suspected. The actual inspection results shall be written on the Inspection Result Record using Form No. 06/PGKQKT/GSQL of Appendix V enclosed with this Circular and sent to the receiving customs authority for monitoring and further procedures as prescribed;

b) Approve the goods transportation declaration on the e-customs system;

c) On the basis of the additional information provided by the customs declarant regarding the customs seal number and bolt seal number, compare the actual quantity and number of containers (regarding goods in containers), quantity of packages (regarding bulk cargo) with the information on the independent transport declaration in order to seal goods in the cases specified in Clause 3 and Clause 5 Article 50 of this Circular and update the customs seal number on the e-customs system.

If goods cannot be sealed (such as bulk cargo, oversize/overweight load, bulky goods), issue a record using form No. 35/BBCN/GSQL in Appendix V hereof, take photos of the goods and update the name, quantity, categories, symbols and origins (if any) of goods on the e-customs system;

d) Update the dispatch of goods on the e-customs system before the goods leave the CCA and monitor information about the shipment under customs control;

dd) Monitor information on the shipment under customs control; If there are no feedbacks from the receiving customs authority after expiration of the time limit for dispatch, the dispatching customs authority shall take charge and cooperate with the receiving customs authority and Bureau of Anti-smuggling Investigation;

e) Organize the search for the shipment in case the transportation time has expired but no response has been received from the receiving customs authority;

g) In the event of a system malfunction, the leader of the customs team of the dispatching customs authority shall inspect the customs dossier. After inspection, the customs official shall give a confirmation, append the signature and seal on the manifest made using form No. 21a/BKVC/GSQL by the customs declarant, seal the goods presented by the declarant (if any), return 02 copies of the manifest to the declarant and hand over the goods to the receiving customs authority, which will carry on the procedures.

3. Responsibilities of receiving customs authority:

a) Receive goods along with the approved declaration information presented by the customs declarant and check the declaration information in the e-customs system;

b) Check and compare the status of customs seals or the carrier’s seal number (if any), the transport vehicle number on the independent transport declaration, or compare the status quo of the goods with the information updated on the e-customs system in cases where sealing is not possible;

c) Physical inspection shall be carried out as prescribed in Article 29 of this Circular if violations of law are suspected. The result of physical inspection shall be written on the inspection result sheet (form No. 06/PGKQKT/GSQL in Appendix V hereof);

d) Update information about the arrival of goods on the e-customs system as soon as all goods arrive.

After receiving the manifest which bears the confirmation of the dispatching customs authority and after the goods have arrived at the destination, the receiving customs authority shall give a confirmation, append the signature and seal on the manifest, return 01 copy of the manifest to the declarant and send a fax to the dispatching customs authority, which will be enclosed with the customs dossier.

4. In the case of changing the mode of transport or the vehicle during transportation, based on the information in the Handover Record of goods under customs control by the dispatching customs authority, the customs authority approving the change of the mode of transport or the vehicle shall perform the tasks specified in Clause 3 of this Article; after the customs declarant completes the change of mode of transport or the vehicle, the tasks specified in Clause 2 of this Article shall be performed.

5. Revising the independent transport declaration:

a) Cases eligible for additional declaration:

a.1) Provision of additional information mentioned in 6.2 of Appendix II hereof before the customs authority confirms that goods are eligible for dispatch;

a.2) Provision of additional information mentioned in 6.3 of Appendix II hereof after the customs authority confirms that goods are eligible for dispatch and before arrival of the goods at the destination is confirmed.

b) Procedures for additional declaration of the independent transport declaration:

b.1) Responsibilities of the customs declarant:

b.1.1) Revise the independent transport declaration when errors are found by the declarant or the customs authority and submit documents relevant to the revisions through the e-customs system.

b.1.2) If the e-customs system is not operational, the declarant shall submit 02 original copy of form No. 03/KBS/GSQL in Appendix V hereof and 01 photocopy of every document relevant to the revisions.

b.2) Responsibilities of the dispatching customs authority:

b.2.1) Receive the revised declaration and relevant documents; inform the declarant of the result through the e-customs system within 02 working hours after adequate information or documents are received.

b.2.2) Approve the revised independent transport declaration;

b.2.3) Update eligibility of goods for dispatch on the e-customs system;

b.2.4) In the cases where form No. 03/KBS/GSQL in Appendix V hereof is used, the customs authority shall receive the documents, specify the time of receipt and confirmation of eligibility of goods for dispatch on the form; return to the declarant 01 copy of the revision form which is confirmed by the customs.

b.3) The receiving customs authority shall confirm the arrival of goods at the CCA according to information on the revised independent transport declaration or the revision form confirmed by the customs authority.

6. Cancellation of independent transport declaration

a) A independent transport declaration shall be cancelled in the following cases:

a.1) Goods are not dispatched after 15 days from the registration date of the independent transport declaration, even if the customs authority has not approved the dispatch because of an error in the e-customs system though the declaration has been registered;

a.2) Incorrect information cannot be revised and the goods have not been released from the CCA at the point of dispatch;

a.3) There are multiple declarations for the same shipment (duplicated information);

b) Procedures for cancellation:

b.1) The customs declarant submits a cancellation request through the e-customs system to the Customs authority where the declaration is registered;

b.2) Within 08 working hours from the receipt of the request from the declarant, the customs authority shall verify the reasons and conditions for cancellation and information to be cancelled on the e-customs system, execute the cancellation and inform the declarant of the result.

In cases where the customs declarant does not submit a cancellation request, the customs authority shall periodically review and check the cargo transport information daily to carry out the cancellation and notify the results to the customs declarant.

7. Regarding imports that are transported by sea or by air from the checkpoint of import to the port of destination written on the bill of lading and not unloaded at the checkpoint of import; goods transported by sea or by air from abroad to the first checkpoint of import to the last checkpoint of export and not unloaded at the checkpoint of import: the dispatching customs authority and the receiving customs authority shall monitor the goods according to documents of the ship or aircraft in transit/transshipment.”

22. Amendment to Article 51a of Circular No. 38/2015/TT-BTC amended by Clause 30 Article 1 of Circular No. 39/2018/TT-BTC:

“Article 51a. Customs procedures applied to goods in transit

1. Customs procedures applied to goods in transit:

Comply with the provisions of Article 43 of Decree No. 08/2015/ND-CP amended by clause 23 Article 1 of Decree No. 167/2025/ND-CP.

a) Customs procedures applied to goods transited through Vietnam’s territory.

In addition to the tasks stipulated for independently transported goods as prescribed in Article 51 of this Circular, the customs declarant and the customs authority shall perform the following tasks:

b.1) Responsibilities of the customs declarant:

a.1.1) Declare the information of the manifest according to the information criteria specified in form No. 09, form No. 10, form No. 11 of Appendix II enclosed with this Circular through the e-customs system when submitting an independent transport declaration;

a.1.2) If a shipment of goods is divided into multiple smaller shipments, the declarant may choose between making one independent transport declaration for the entire shipment or making a separate independent transport declaration for each smaller shipment, provided the registered time is complied with according to form No. 07 in Appendix II hereof;

a.1.3) For goods in transit that are transshipped, stored, have a change in mode of transport or vehicle, or are combined with exports that have completed customs procedures in accordance with Article 43 of Decree No. 08/2015/ND-CP amended by Clause 23 Article 1 of Decree No. 167/2025/ND-CP of the Government, when carrying out import procedures, the customs declarant shall use Form No. 09b Appendix II enclosed with this Circular.

If the e-customs system is not operational, the declarant shall submit 02 originals of form No. 09a/VBĐN/GSQL in Appendix V hereof;

a.1.4) If the e-customs system is not operational, the declarant shall submit 02 originals of form No. 21a/BKVC/GSQL in Appendix V hereof;

a.1.5) Use vehicles having tracking devices connected to the customs authority at the checkpoint of import and the customs authority at the checkpoint of export if the goods in transit are transported in containers and stacked in inland waterway vehicles for transport from abroad to Vietnam and vice versa.

a.2) Responsibilities of the Customs authority at the checkpoint of import:

a.2.1) Perform the tasks of the dispatching customs authority prescribed in Clause 2 Article 51 of this Circular.

Regarding transited goods in stacked containers on inland waterways vehicles from abroad to Vietnam where the carrier’s seal cannot be inspected or customs sealing is impossible, the Customs authority at the checkpoint of import shall inform the status of the shipment to the customs authority at the checkpoint of export which will conduct inspection of the carrier’s seal, review and compare the actual quantity of goods with information on the independent transport declaration. The customs authority at the checkpoint of import shall monitor the dispatched goods in order to cooperate with the customs authority at the checkpoint of export or relevant authorities in case of incorrect route, time or accidents during the transport;

a.2.2) If the e-customs system is not operational, after carrying out the tasks specified in this point and the e-customs system is fixed, the customs authority at the checkpoint of import shall update the manifest on the e-customs system.

a.3) Responsibilities of the customs authority at the checkpoint of export:

a.3.1) Perform tasks of the receiving customs authority specified in clause 3 Article 51 of this Circular.

Regarding transited goods in stacked containers on outbound inland waterways vehicles, the leader of the customs team of the customs authority at the checkpoint of export shall decide whether to inspect the customs seal or carrier’s seal and status quo of goods on the basis of information about the route and time of transport, warnings on the supervision system, information from the customs authority at the checkpoint of import about the shipment status and information from the tracking device;

If the goods in transit are exported by road, inland waterways or international railroad, the customs authority at the checkpoint of export shall update the arrival of goods on the e-customs system; supervise the goods when they enter the CCA at the checkpoint of export until they cross the border and update the actual dispatch of goods on the e-customs system;

a.3.2) If the e-customs system is not operational, after the tasks specified in this point a.3.1 of this clause is carried out and the e-customs system is fixed, the customs authority at the checkpoint of export shall update the manifest on the e-customs system.

b) For goods transited by air that enter and leave Vietnam at the same international airport and are unloaded at a depot or port

b.1) Responsibilities of the declarant:

b.1.1) Make a declaration on the manifest of transited goods using Form No. 08 of Appendix II hereof through the e-customs system;

b.1.2) Present the goods to the customs authority for physical inspection in case of suspected violations of law;

b.1.3) Provide additional information on the manifest of transited goods (if necessary);

b.1.4) Receive the manifest of transited goods after it is approved by the customs authority.

b.2) Responsibilities of the customs authority:

b.2.1) Verify information on the manifest of transited goods and documents in the customs dossier; instruct the declarant to provide additional information if necessary;

b.2.2) In case violations are suspected, the customs official shall carry out physical inspection of goods in accordance with Article 29 of this Circular and impose penalties if violations are found. The result of physical inspection shall be written on the inspection result record (form No. 06/PGKQKT/GSQL in Appendix V hereof) and updated on the e-customs system;

b.2.3) The customs official shall approve the manifest of transited goods within 02 working hours after receiving the satisfactory dossier submitted or presented by the declarant;

b.2.4) In cases where the checkpoints, ports, warehouses or storage yards are not connected to the e-customs system, when goods in transit enter or leave such areas, the customs authority shall inspect, confirm the actual entry or exit of goods and compare it with the manifest of transited goods in terms of the container number or the vehicle number, the seal number of the carrier or the customs authority (if any), the number of packages).

If the inspection or comparison result is satisfactory and there is no information about violations, the customs authority shall confirm on the e-customs system. In cases where the inspection or comparison results are unsatisfactory or there are signs of violations of the law, the matter shall be investigated and clarified, and appropriate actions against violations shall be taken.

2. Transited goods, if intended for domestic consumption, shall undergo the procedures for domestic consumption in accordance with the provisions of Article 21 of this Circular.

3. Procedures for making additional declaration; canceling the independent transport declaration and the manifest of transited goods, and supervising transited goods transported by sea or air without unloading at the ports, warehouses, or storage yards at the checkpoint of import shall comply with the provisions of Clauses 5, 6, and 7 of Article 51 of this Circular.

23. Amendments to Article 51b of Circular No. 38/2015/TT-BTC amended by clause 30 Article 1 of Circular No. 39/2018/TT-BTC:

“Article 51b. Customs procedures applied to transshipped goods at seaports

1. Customs procedures, customs inspection and supervision applied to transshipped goods at seaports: comply with the provisions of Article 44 of Decree No. 08/2015/ND-CP amended by clause 24 Article 1 of Decree No. 167/2025/ND-CP.

2. For goods transshipped between seaports, goods transshipped between wharfs in a same seaport. The customs authority shall comply with the provisions of point a clause 1 Article 51a hereof.

3. The case of goods transshipped from a foreign country to a transshipment area and exported directly from this transshipment area: The customs authority shall comply with the provisions of point b clause 1 Article 51a hereof.”

24. Amendments to point d clause 5, clause 9 Article 52 of Circular No. 38/2015/TT-BTC amended by clause 31 Article 1 of Circular No. 39/2018/TT-BTC:

a) Addition of point d to Clause 5:

“d) In cases where goods are transported from a checkpoint of import to the concentrated inspection site and these locations are both under the management of a single customs authority at the checkpoint, the supervision of goods transported between these locations shall be determined by the Director of the Regional Customs Sub-Department.”

b) Addition of Clause 9:

“9. Supervision of goods transported in containers or bulk cargo entering, leaving or stored at land checkpoints and inland waterway checkpoints.

a) Prior to the loading and unloading of goods from vehicles at land checkpoints and inland waterway checkpoints:

a.1) Responsibilities of the customs authority: On the basis of the information in the IGM, the customs authority shall provide details of the list of goods expected to be loaded and unloaded and the list of containers subject to inspection (if any) using Form No. 01 (containerized cargo), Form No. 02 (bulk goods), or Form No. 03 of Appendix X hereof to the e-customs system of the provider of port/storage services.

a.2) Responsibilities of the provider of port/storage services: Receive information on the list of goods to be loaded or unloaded and the list of containers to be scanned (if any) from the e-customs system.

a.3) Responsibilities of the declarant: Make a declaration of the IGM with the e-customs system before the goods enter the checkpoint (form No. 39 in Appendix X hereof).

b) During unloading of goods entering the checkpoint: Comply with the provisions in Point b Clause 1 Article 52 of this Circular;

c) Change of the status of goods during storage at the checkpoint: Comply with the provisions in Point c Clause 1 Article 52 of this Circular;

d) When exporting goods from the checkpoint: Comply with the provisions in Point d Clause 1 Article 52 of this Circular”

25. Amendments to point a clause 3, point a.1 clause 5 and clause 9 Article 52a of Circular No. 38/2015/TT-BTC amended by clause 32 Article 1 of Circular No. 39/2018/TT-BTC:

a) Amendments to Point a Clause 3:

“a) Before goods enter locations:

a.1) Responsibilities of the customs authority: Comply with the provisions in Point a.3 Clause 5 of this Article 5;

In cases where goods are transported from a concentrated inspection site to a checkpoint of export to and these locations are both under the management of a single customs authority at the checkpoint, the supervision of goods transported between these locations shall be determined by the Director of the Regional Customs Sub-Department;

a.2) Responsibilities of the customs declarant or the provider of concentrated inspection site (hereinafter referred to as “site service provider”) as stipulated in point a, clause 5 of this Article;

b) Amendments to Point a.1 Clause 5:

“a.1) Responsibilities of the declarant:

a.1.1) Provide the customs declaration number or the UCR number of the shipment being brought into the port for export to the provider of port/storage services;

a.1.2) Deliver exports to the port area no later than 04 hours before the departure time of the vehicle (including exports transported from these customs supervision locations to other customs supervision locations).”

c) Addition of Clause 9:

“9. Supervising goods transported by container or bulk goods entering, leaving or stored at land checkpoints and inland waterway checkpoints.

a) When goods enter land checkpoints and inland waterway checkpoints, the provisions stipulated in point a, clause 5, Article 52a of this Circular shall be complied with;

b) During the process of loading and unloading goods at the checkpoint, the provisions of point b, clause 5, Article 52a of this Circular shall be complied with;

c) When changing the status of goods during storage at the checkpoint, the provisions of point c, clause 5, Article 52a of this Circular shall be complied with;

d) When goods are removed from the checkpoint, the provisions of point d Clause 5 Article 52a of this Circular shall be complied with.”

26. Amendment to point c clause 8, clause 9 Article 52b of Circular No. 38/2015/TT-BTC amended by Clause 32 Article 1 of Decree No. 39/2018/TT-BTC

“a) Addition of point c to Clause 8:

“c) Expected exports that have been placed in the CCA without a registered customs declaration and are intended to be removed from the CCA.

c.1) Responsibility of the customs declarant: Submit a written request to the customs authority at the checkpoint for removal of goods for which customs procedures are not completed from the CCA through the e-customs System that has been confirmed by the provider of port/storage services.

c.2) Responsibilities of the customs authority:

c.2.1) At the port/warehouse/storage yard connected to the e-customs system:

Based on the approval of the leader of the customs team of the customs authority at the checkpoint, the official assigned shall update information on goods eligible to pass through the CCA in the e-customs system to send to the customs declarant and provider of port/storage services.

c.2.2) At the port/warehouse/storage yard which did not connect to the e-customs system:

On the basis of the approval of the leader of the customs team of the customs authority, the assigned official shall print and confirm the list of goods eligible to pass through the CCA and give it to the declarant for further presentation to the provider of port/storage services.

c.3) Responsibilities of provider of port/storage services, the provisions specified in point a.3 of this clause shall be complied with.”

b) Amendments to Clause 9:

“9. Customs supervision of goods transshipped at seaports

a) This regulation shall only apply when the following conditions are met:

a.1) The area where the outbound or inbound vehicle cannot directly access a port for loading and unloading goods and must anchor at a transshipment area as announced by the competent authority;

a.2) Imports are transported to the destination port specified on the bill of lading, or exports have completed customs procedures.

b) Customs supervision of goods transshipped

b.1) Before transshipment:

b.1.1) Cases where the anchorage area, transshipment area, and cargo handling port are all managed by a single Customs authority at the checkpoint:

b.1.1.1) Responsibility of the customs declarant: Notify the transshipment plan using form No. 38 of Appendix X hereof to the customs authority managing the transshipment area no later than 08:00 before commencing loading and unloading operations;

b.1.1.2) Responsibilities of the customs authority managing the transshipment area: Based on the information provided by the Maritime Administration, the customs authority shall receive and verify the customs declaration of exports eligible to pass through the CCA or verify the cargo manifest of imports and related information (if any) to consider approving or not approving the information requested by the declarant (with clear reasons), and respond to the declarant no later than 02 hours from the receipt of the transshipment request.

b.1.1.3) Responsibilities of the vehicle owner, vehicle operator, or authorized person: Only load or unload goods when the vehicle has completed entry procedures, load goods onto the outbound vehicle upon receiving the permission for transshipment from the customs authority.

b.1.2) Cases where the anchorage area, transshipment area, and cargo handling port are not managed by the same Customs authority at the checkpoint:

b.1.2.1) The declarant or the customs authority shall follow the customs procedures for independently transported shipments in accordance with the provisions of Article 51 of this Circular;

b.1.2.2) The vehicle owner, the vehicle operator, or the person authorized by the vehicle owner shall comply with the provisions at point b.1.1.3 of this clause.

b.2) During transshipment:

b.2.1) Responsibilities of the declarant and carrier:

b.2.1.1) Load and unload goods according to the quantity and weight stated on the transport documents or the export declaration that has completed customs procedures; maintain the status quo of the goods and transport them along the route specified in the plan notified to the customs authority;

b.2.1.2) In cases where discrepancies, non-conformities or alterations between the actual goods and the transport documents or customs declaration are detected, a written notice must be immediately provided to the customs authority managing the transshipment area for handling;

b.2.1.3) After coordinating with the customs authority to complete the verification, sign the Certification Record in cases where the goods differ or have been altered from their status quo as compared to the transport documents or customs declaration (if any) with the relevant parties.

b.2.2) Responsibilities of customs authority managing the transshipment area:

b.2.2.1) Based on the collected information on risks and risk analysis and assessment results related to the shipment, the Customs Team Leader managing the transshipment area shall organize and assign customs officials to conduct supervision through the Customs electronic seal tracking management system installed on domestic transport vehicles or supervision through the Automatic Identification System (AIS) for maritime tracking, or direct mobile supervision in the area combined with patrol and local control activities, and cooperate with anti-smuggling forces and local authorities in managing and monitoring transshipment and cargo transportation activities;

b.2.2.2) During the inspection process, if it is detected that the goods are not intact or there is incorrect information, a Certification Record shall be prepared and handed over to the customs declarant; the cause shall be verified and clarified, violations (if any) shall be handled in accordance with regulations, and the information shall be forwarded to the customs authority where the goods are stored to continue the procedures as stipulated.

c) Responsibilities of the Maritime Administration:

c.1) Immediately upon receiving confirmation of a ship arriving in the transshipment area, the Maritime Administration shall update the order to manoeuvre the ship to the transshipment area, including: number of days of the permit (if any), ship nationality, ship name, call sign, IMO number (if any), arrival date and time, anchoring position through the e-customs system;

c.2) Immediately upon issuing the permit for the ship to leave the transshipment area, the Maritime Administration shall update the permit to leave the transshipment area, including: number of the permit, day of issue, ship nationality, ship name, call sign, IMO number (if any), coordinates or the ship’s departure location via the e-customs system.

27. Amendment to clause 3 Article 53 of Circular No. 38/2015/TT-BTC amended by Clause 33 Article 1 of Circular No.39/2018/TT-BTC:

“3. With regard to in-country exports, temporarily exported goods that are repurposed instead of being re-imported, goods sold, purchased, hired, borrowed between the domestic market and a free trade zone or an EPE, or between two EPEs, domestic goods exported under a processing contract with an EPE, the basis is the export or import declaration that has been granted customs clearance.”

28. Amendment to Article 55 of Circular No. 38/2015/TT-BTC amended by Clause 35, Article 1 of Circular No. 39/2018/TT-BTC:

“Article 55. Norms for the production and processing of exports

1. Consumption rate for manufacturing means the amount of raw materials and supplies used in reality for processing or manufacturing a unit of product for export and is determined according to Form No. 27 in Appendix II hereof.

In the cases where the scraps or defective products created during the process of manufacturing the previous batch of exports are used for recycling or manufacturing of the next batch, a separate consumption rate must be established in accordance with this Article. (Example: Enterprise A imports tobacco to manufacture first-class and second-class tobacco shreds for exports. The process includes manufacturing of first-class tobacco shreds, drying, pressing and cutting to manufacture second-class tobacco shreds. Enterprise A must establish separate consumption rates for first-class and second-class tobacco shreds);

2. Scraps, defective products and waste from processed goods and domestic exports

a) Scrap is materials discarded during the processing and manufacturing of exports and is recovered to be used as raw materials in other production processes;

b) Defective products are finished or semi-finished products that do not meet technical standards (specifications, dimensions, quality, etc.) and are rejected during the processing or manufacturing of exports, are not of sufficient quality for export, and no longer retain their original utility;

c) Waste refers to materials classified as waste under the environmental protection laws.

3. Organizations or individuals are responsible for storing data, documents, and materials related to the determination of actual norms and notify the actual norms of the quantity of products manufactured according to the financial year to customs authorities when making final accounts in accordance with the provisions of Clause 2, Article 60 of this Circular.

Specifically, for manufactured products that have not been completed by the end of the fiscal year, organizations or individuals are not required to submit the actual norms when submitting the final accounts (For example: For processing or manufacturing of ships for export with an expected completion time of three years, the actual norms are required to be submitted in the third fiscal year).

For materials that cannot have their consumption norms determined per product, organizations or individuals must keep all documents related to the use of such materials and reflect them in the final accounts on the movement and inventory of such materials.

4. Organizations, individuals and customs authorities use the actual production norms to determine the taxes payable upon repurposing, diverting products for domestic consumption, refunding taxes, exempting taxes, or when the customs authorities conduct post-clearance inspections.”

29. Amendments to Article 56 of Circular No. 38/2015/TT-BTC amended by clause 36 Article 1 of Circular No. 39/2018/TT-BTC:

“Article 56. Notification of processing/manufacturing facilities, locations of raw materials/supplies, machinery, equipment and products to be exported; processing contracts and addenda thereof; requirements for customs inspection and supervision for EPEs

1. Notification of processing/repossessing/manufacturing facilities, locations of storage of materials/supplies, machinery, equipment and products to be exported (hereinafter referred to as “notification of manufacturing facilities”)

a) Responsibilities of the trader:

a.1) For an organization or individual that is not an EPE:

The notification of manufacturing facilities shall be made using Form No. 20 of Appendix II hereof to the Customs authority managing the manufacturing facility through the e-customs system.

In the event of changes to the previously notified contents, the organization or individual shall notify the amended information using Form No. 20 of Appendix II of this Circular to the customs authority in accordance with Point b, Clause 1, Article 37 of Decree No. 08/2015/ND-CP amended and supplemented by Clause 20, Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government.

In cases where the organization or individual carries out processing activities for foreign traders, and the contract includes provisions for leasing or borrowing machinery and equipment; at the time of notification, if the organization or individual does not yet have the machinery and equipment, the organization or individual shall make the notification of manufacturing facility in accordance with regulations, excluding the information regarding machinery and equipment. Within 30 days from the date of completing the importation of machinery and equipment, the organization or individual shall notify additional information regarding the machinery and equipment to the Customs authority managing the manufacturing facility to carry out the inspection of the facility as prescribed;

a.2) For an EPE

a.2.1) Before the importation of the first consignment of machinery and equipment for the investment project:

The EPE shall make a notification of manufacturing facility using Form No. 20 of Appendix II hereof (excluding information on machinery, equipment, workforce, and production capacity) to the Customs authority managing the manufacturing facility of the EPE through the e-customs system.

In the event of changes to the previously notified contents, the organization or individual shall notify the amended information using Form No. 20 of Appendix II of this Circular to the customs authority managing the manufacturing facility of the EPE in accordance with Point b, Clause 1, Article 37 of Decree No. 08/2015/ND-CP amended and supplemented by Clause 20, Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025, of the Government.

a.2.2) Before the official commencement of operations

No later than 30 days before the official commencement of operations as stipulated in point a, clause 4, Article 28a of Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government, the EPE must notify the Customs authority managing the manufacturing facility of the EPE through the e-customs system that it fulfills the requirements for customs inspection and supervision using Form No. 25, Appendix VII enclosed with Decree No. 18/2021/ND-CP dated March 11, 2021.

a.3) When a non-EPE is converted into an EPE, the notification of fulfillment of requirements for customs inspection and supervision as specified in point a.2.2 of this clause shall be made; the enterprise is not required to make a notification of manufacturing facility if there are no changes to the previously reported information.

a.4) In case of an error in the e-customs system, the organization or individual shall submit a notification using form No. 12/TB-CSSX/GSQL of Appendix V hereof to the customs authority managing the manufacturing facility of the EPE. After the error in the e-customs system is corrected, the organization or individual shall update the notification of manufacturing facility using form No. 20 in Appendix II hereof through the e-customs system;

a.5) In cases where an organization or individual engaging in manufacturing of domestic exports entrusts another organization or individual with the import of raw materials and supplies or the export of products, the entrustor must carry out the procedures for notification of production facility in accordance with the provisions of this Article; notify the actual norms and make final accounts on the usage of raw materials and supplies at the Customs authority managing the manufacturing facility of the EPE according to Article 60 of this Circular;

a.6) Take legal responsibility for the information provided in the notification; requirements for customs inspection and supervision for the EPE;

a.7) Receive feedbacks from the customs authority to revise information (if required).

b) Responsibilities of the customs authority receiving the notification of manufacturing facility:

b.1) Within 02 working hours after notification is received automatically, the customs authority shall check the information of the notification on the e-customs system and follow the instructions below:

b.1.1) If the checking result is not satisfactory or information is inadequate, the customs authority shall inform the organization or individual through the e-customs system;

b.1.2) If the result is satisfactory, the customs authority shall inform the organization or individual of the acceptance through the e-customs system;

b.1.3) The customs authority shall inform the organization or individual through the e-customs system if a site inspection is required according to Clause 1 Article 57 of this Circular;

b.1.4) In the case where, in the initial notification of manufacturing facility, an organization or individual has submitted the notification of manufacturing facility for processing of exports or manufacturing of domestic exports, and subsequently provides additional information, the customs authority shall not inspect the processing facility or export manufacturing facility after additional information is provided, except in cases where inspections are conducted on the basis of risk management principles.

b.2) The customs authority shall conduct inspections of the manufacturing facility simultaneously with the inspection of requirements for customs inspection and supervision of the EPE in cases where inspection is required by regulations;

b.3) In cases where the organization or individual carries out processing activities for foreign traders, and the contract includes provisions for leasing or borrowing machinery and equipment; at the time of notification, if the organization or individual does not have the machinery and equipment, the custom authority shall, based on the notification of manufacturing facility and the processing contract, follow customs procedures for machinery and equipment leased or borrowed under the processing contract. After completing the importation of machinery and equipment, the organization or customs authority shall carry out an inspection of the manufacturing facility in accordance with regulations;

b.4) Carry out an inspection at the storage location outside the manufacturing facility if it is suspected that the raw materials/supplies and products, machinery, equipment and products are not stored at the notified location.

2. Notifications of processing contracts and addenda thereof

a) Responsibilities of the organization or individual:

Before exporting or importing raw materials, supplies, machinery or equipment serving execution of a processing contract or addenda thereof with a foreign trader or an EPE, a notification of such processing contract and addenda thereof shall be submitted to the customs authority according to the provisions of point b clause 1 Article 60 of this Circular according to form No. 21 or form No. 22 in Appendix II hereof through the e-customs system, or form No. 18/TBHĐGC/GSQL in Appendix V hereof if the e-customs system is not operational.. The e-customs system will automatically receive the notification and generate a receipt number.

Only one notification is required. Additional notifications shall be submitted in case of change to information in the previous notification. The receipt number shall be written on the declaration of exported or imported raw materials, supplies, machinery and equipment serving execution of the processing contract according to instructions in form No. 01 and form No. 02 in Appendix II hereof.

b) Responsibilities of the customs authority:

Use information in the notifications submitted to monitor and analyze risks during import of raw materials, supplies, machinery, and equipment and export of products.”

30. Amendments to Article 57 of Circular No. 38/2015/TT-BTC amended by clause 37 Article 1 of Circular No. 39/2018/TT-BTC:

“Article 57. Site inspection of processing/manufacturing facilities and storage of raw materials/supplies, machinery, equipment and products to be exported; Inspection of requirements for customs inspection and supervision for EPEs

1. Cases of inspection:

a) Cases in which a site inspection is carried out at a processing/manufacturing facility or storage of raw materials/supplies, machinery, equipment and products are specified in Clause 1 Article 39 of Decree No. 08/2015/ND-CP, which is amended by Clause 21 Article 1 of Decree No. 167/2025/ND-CP;

b) Cases in which an inspection of requirements for customs inspection and supervision for an EPE are prescribed in Article 28a of Decree No. 18/2021/ND-CP.

2. Responsibilities and procedures for inspection

a) No later than 8 working hours after receiving adequate information on the Notification of manufacturing facility and/or fulfillment of requirements for customs inspection and supervision for the EPE, the Leader of the customs team of the customs authority receiving the notification of manufacturing facility shall decide whether to conduct a site inspection of the manufacturing facility or inspection of requirements for customs inspection and supervision for the EPE.

b) The site inspection decision (form No. 13/QD-KTCSSX/GSQL in Appendix V hereof) shall be sent through the e-customs system, by registered mail or fax to the declarant within 03 working days from the day on which it is signed;

c) The site inspection shall be conducted no later than 5 working days from the day on which the organization or individual receives the site inspection decision. The inspection period shall not exceed 05 working days.

3. Responsibilities of the organization or individual:

The organization or individual is responsible for appointing a legal representative or an authorized person according to the law to work with the customs authority; presenting related documents when requested by the customs authority; being responsible for the legality of the documents being inspected; and signing the inspection report.

4. Inspection contents

a) Compare the address of the processing/manufacturing facility, location of the raw materials, supplies, machinery and equipment and products to be exported with that written on the notification of manufacturing facility or certificate of business registration/investment registration certificate; inspect the time limit for project execution written on the investment registration certificate or the written confirmation of the competent investment registration agency in cases where obtaining an investment registration certificate is not required;

b) Inspect consistency between the registered business lines and actual import of raw materials, supplies, machinery and equipment of the enterprise;

c) Inspect the factory, machinery and equipment:

c.1) Inspect the land use right certificate of the organization/individual or the landlord, or the contract for lease of the warehouse or land (if any) or a competent authority’s decision on allocation or lease/borrowing of land for construction of a export-processing zone, industrial park, hi-tech zone, port, border checkpoint, train station and a contract for lease or borrowing of land, warehouse or factory with the management board thereof or a local government’s confirmation of the legal use of factory or premises for manufacturing;

c.2) During inspection of machinery and equipment, the customs authority shall inspect the following documents: declarations of imported machinery and equipment or invoices for machinery and equipment that are purchased domestically or contracts for lease or borrowing of machinery and equipment.

d) Inspect customs inspection and supervision requirements for an EPE as prescribed in Article 28a of Decree No. 18/2021/ND-CP;

dd) Inspect the personnel participating in the manufacturing line (e.g. inspecting the employment contracts or the payroll and the social insurance payment for employees, etc.);; In cases where, at the time of inspection, the manufacturing facility does not have personnel and/or has not complied with social insurance payment policies, it should be recorded and the organization or individual is required to provide a notification of employment or additional payment of social insurance with explanation and proof after commencing official operations;

e) Inspect the processing/manufacturing capacity (productivity, quantity of machines, equipment, employees, etc.);;

g) Inspect the storage of imported raw materials, supplies and exported products at locations notified to the customs authority and inspect the monitoring of raw materials, supplies and exported products, machinery, equipment by using the accounting books and inventory logbooks or inventory software program;

h) In case of subcontracting processing, the customs authority shall inspect the processing facility of the subcontractor in accordance with provisions of Points a, b, c, dd and e of this Clause.

If the subcontractor is a household business or a household, inspection is not required unless violations are suspected.

5. Preparing a report on the inspection of processing or manufacturing facility, capacity for processing and manufacturing exports; requirements for customs inspection and supervision of the EPE.

At the end of the inspection, the customs official shall make a report on results of the inspection of the export processing or manufacturing facility using form No. 14/BBKT-CSSX/GSQL of Appendix V enclosed herewith. The report shall contain the inspection results which truthfully reflects the reality and specify that:

a) Whether the inspected entity has the manufacturing facility, machinery, equipment and manufacturing line at the notified location, the right to legally use the premises or facility; whether the duration of the lease contract is shorter than the manufacturing cycle;

b) Whether the inspected entity’s operation is conformable with the investment registration certificate or certificate of business registration;

c) Whether the inspected entity has the lawful right to own or use machinery, equipment and manufacturing lines at the processing or manufacturing facility (if such machinery, equipment, manufacturing lines are invested or leased/borrowed by the inspected entity), whether they are suitable for the raw materials/supplies imported for processing or manufacturing of exports;

d) Whether the inspected entity meets customs inspection and supervision requirements for EPEs;

dd) Whether the inspected entity meets requirements for the quantity of machines, equipment, employees/personnel; whether the quantity of imported raw materials or supplies is unusually increased or decreased in comparison with the manufacturing capacity;

e) Whether the processing/manufacturing capacity is consistent with that registered with the customs authority.

If the inspected entity no longer operates at the registered location, cooperate with the local tax authority, local government or management board of the industrial park, export-processing zone, or economic zone in preparing an inspection report specifying the entity no longer operates at the registered location..

6. Conclusion

a) If the inspected entity concurs with the inspection report, the leader of the customs team of the customs authority receiving the notification of manufacturing facility shall issue a conclusion using form No. 14a/KLKT-CSSX/GSQL in Appendix V hereof and/or make a confirmation of the compliance/non-compliance with the customs inspection and supervision requirements for EPEs using Form No. 26 of Appendix VII enclosed with Decree No. 18/2021/ND-CP within 03 working days from the day on which the inspection report is signed.

In cases where the inspection of the manufacturing facility is conducted simultaneously with the inspection of customs inspection and supervision requirements for EPEs, the inspection conclusion must clearly reflect these two aspects.

b) If the inspected entity does not concur with the inspection report, the inspected entity shall send an explanation and supporting documentation (if any) to the person who signed the inspection decision, or, if necessary, engage with the competent authority to ascertain the legality of the manufacturing facility, machinery or equipment within 05 working days from the day on which the inspection report is signed. Within 03 working days from the receipt of the explanation or opinions from the competent authority, the person who signed the inspection decision shall sign and issue the conclusion.

The inspection conclusion and the confirmation of the compliance/non-compliance with customs control and supervision requirements for EPEs shall be sent to the inspected entity within 01 working day from the date of signing.

7. Handling of inspection conclusions; customs inspection and supervision requirements for EPEs.

a) In the event that the inspection results do not reveal any violations and are consistent with the processing and manufacturing activities, or customs control and supervision requirements for EPEs are met as prescribed, the inspected entity shall be eligible for incentives regarding export duties, import duties, and other taxes (if any) from the time the entity submits a notification of manufacturing facility to the customs authority;

b) If the quantity of imported raw materials, supplies, machinery or equipment exceeds the manufacturing capacity or the imports are not suitable for the registered business line, the customs authority shall carry out a post-clearance inspection within 30 days from the day on which the conclusion is given;

c) Impose penalties for failure to adhere to registered business lines (if any);

d) Follow instructions in Point a Clause 4 Article 39 of Decree No. 08/2015/ND-CP amended by Clause 21 Article 1 of Decree No. 167/2025/ND-CP, if the inspected entity does not have a manufacturing facility;

dd) Follow instructions in Point b.2 Clause 4 Article 60 of this Circular if the inspected entity has made a getaway;

e) Comply with the provisions of Article 28a of Decree No. 18/2021/ND-CP in cases where the EPE does not meet customs inspection and supervision requirements;

The inspection conclusion shall be updated on the e-customs system within 01 working day from the day on which it is signed.”

31. Amendments to Article 58 of Circular No. 38/2015/TT-BTC:

“Article 58. Customs posts

1. Customs posts for import

a) Organizations or individuals shall follow procedures for import of raw materials, supplies, machinery and equipment for processing and manufacturing of exports at the customs authorities of the divisions where their headquarters, manufacturing facilities, branches are located or at the checkpoints of import.

b) Regarding EPEs:

b.1) Imports of EPEs; machinery and equipment temporarily imported to serve manufacturing, construction of workshops/factories (even if they are directly imported by the contractors); goods under warranty or repair shall follow customs procedures at the supervisory customs authorities of the areas where the EPEs are located;

b.2) If an EPE has multiple branches, it may choose to follow customs procedures for imports at the customs authority of the division where the headquarters is located or the customs authority of the division where a branch is located;

b.3) In case an EPE exercises its rights to import goods as prescribed in Decree No. 09/2018/ND-CP and other regulations of the Ministry of Industry and Trade, the customs declaration shall be registered at the location prescribed in Article 22 of the Law on Customs, Article 4 of Decree No. 08/2015/ND-CP, and Clause 1 Article 19 of this Circular.

2. Customs posts for export

a) With regard to processed/manufactured goods for export, the exporter may choose to follow import procedures at the most convenient customs authority;

b) Regarding EPEs:

b.1) For processed products, goods manufactured for export of an EPE; machinery and equipment re-exported after being temporarily imported to serve manufacturing, construction of workshops/factories (even if they are directly exported by the contractor), the EPE may choose to follow customs procedures at the most convenient customs authority;

b) In case an EPE exercises its rights to export goods as prescribed in Decree No. 09/2018/ND-CP and other regulations of the Ministry of Industry and Trade, the customs declaration shall be registered at the location prescribed in Article 22 of the Law on Customs, Article 4 of Decree No. 08/2015/ND-CP, and Clause 1 Article 19 of this Circular.”

32. Amendments to Article 60 of Circular No. 38/2015/TT-BTC amended by clause 39 Article 1 of Circular No. 39/2018/TT-BTC:

“Article 60. Final accounts of the use of imported raw materials and supplies and exports

1. Principles of final accounts

a) The entity may choose to prepare and submit the final accounts using the following methods:

a.1) Providing information relating to the entry of imported raw materials and supplies, the dispatch of raw materials and supplies from warehouse; the entry of finished products; the dispatch of finished products from warehouse; and the other information prescribed in Form No. 30, Appendix II enclosed herewith from the Production management system to the e-customs system of the Customs authority;

a.2) Submitting final accounts concerning the use of imported raw materials and supplies and exports on an annual basis in accordance with the fiscal year to the customs authority;

b) Location of receiving final accounts:

b.1) The regional Customs Sub-Department that has sent the notification of manufacturing facility;

b.2) The regional Customs Sub-Department selected by the entity in cases where the entity has multiple manufacturing facilities under the management of multiple regional Customs Sub-Departments.

Based on the actual circumstances of the entity, the D of the regional Customs Sub-Department shall assign the relevant Customs unit to receive and examine the final accounts.

2. In cases where the final accounts is made using the method specified in point a.1 clause 1 of this Article

a) The entity shall provide information immediately after related operations occurs in accordance with the information prescribed in Form No. 30, Appendix II enclosed herewith.

Prior to the initial exchange of information with the e-customs system of the customs authority, the entity shall finalize and confirm the opening inventory of raw materials, supplies, and products with the selected regional Customs Sub-Department for the purpose of preparing and submitting the final accounts;

b) The customs authority shall be responsible for promulgating the data standards for the purpose of carrying out the exchange of information between the system of the entity and the e-customs system of the customs authority.

Based on the information provided, the customs authority shall conduct analysis and assessment of the consistency between the data transmitted by the entity through their system and the data available on the e-customs system of the customs authority. Where it is determined that inspection is required in accordance with Clause 1 and Clause 2 of Article 59 of this Circular, the inspection of the use and inventory of raw materials, supplies, machinery, equipment, and exports shall be conducted in accordance with Clause 4 of this Article.

3. In cases where the final accounts is made using the method specified in point a.2 clause 1 of this Article

The entity shall submit the final accounts within 90 days from the end of the fiscal year, or prior to carrying out consolidation, merger, division, dissolution, or the transfer of the place for carrying out import procedures for raw materials and supplies to the Regional Customs Sub-Department in accordance with Point b, Clause 1 of this Article:

a) Principles of maintaining detailed accounting records and preparing the final accounts on the use of imported raw materials and supplies and exports:

The processor or manufacturer of exports shall manage and monitor by recording in accounting books the imported raw materials and supplies and exported products since their importation, during the manufacturing process and until the products are exported or repurposed, dispose of scraps, defective products, excess raw materials and supplies, machinery and equipment, and use of redundant imported raw materials and supplies obtained during the manufacturing process in accordance with regulations on accounting of the Ministry of Finance and sort them by sources (imported or domestically purchased). Imported raw materials and supplies shall be recorded and sorted by their purposes declared on the customs declaration in the period (for processing, for manufacturing of exports, for sale, for re-import of raw materials after manufacturing, etc.) and based on purchase documents in the period.

The entity shall prepare and retain documents about imported raw materials and supplies according to the import documents; prepare and retain documents about products exported under contracts or orders. If imported raw materials and supplies cannot be sorted by their purposes, an inspection shall be conducted and the quantity of imported raw materials and supplies (including scraps, defective products and waste generated during the manufacturing or processing process) used for their intended purposes shall be determined based on the proportion of output products that are exported in accordance with the declared purposes.

The final accounts concerning the use of imported raw materials and supplies and exports shall specify the amounts imported, used and inventory according to the codes that are being monitored during the production management and specified in the customs declaration when the raw materials and supplies are imported and when products are exported.

If the entity uses codes other than those specified in the customs declaration, there must be a conversion table, which will be presented to the customs authority upon inspection or request;

b) The final accounts concerning the movement and inventory of raw materials and supplies imported for processing or manufacturing exports; the movement and inventory of finished products manufactured from raw materials and supplies imported for manufacturing exports; the actual quantity of manufactured exported products (including those imported by EPEs) shall be made and submitted using Form No. 25, Form No. 26 and Form No. 27 of Appendix II hereof through the e-customs system or using Form No. 15/BCQT-NVL/GSQL, Form No. 15a/BCQTSP-GSQL and Form No. 16/ĐMTT-GSQL of Appendix V hereof in cases of making physical final accounts;<0}

c) Revisions to final accounts:

The entity may revise the final accounts upon discovery of errors therein and re-submit them to the customs authority within 60 days from the date of submission of the final accounts and before the customs authority issues a decision on inspection of the final accounts, post-clearance inspection. If errors are found after the aforementioned deadline or after the customs authority has issued a decision on inspection of the final accounts, post-clearance inspection, the entity shall submit the corrected or revised final accounts to the customs authority and will face penalties in accordance with regulations of law on tax and actions against administrative violations.

4. Inspection of final accounts concerning the use of imported raw materials and supplies and exports

a) Customs authorities shall inspect final accounts on the basis of risk management principles and entities’ compliance with law;

b) The Directors of the regional Customs Sub-Departments shall issue a decision on inspection using Form No. 17/QD-KTBCQT/GSQL in Appendix V hereof and assign the Heads of Customs units to organize the inspection. If the date of inspection of the final accounts is the same as that of the post-clearance inspection, the post-clearance inspection shall be carried out;

c) Inspection contents: The customs dossiers on imported raw materials, supplies, exported products, accounting records, accounting books, documents concerning the monitoring of raw materials, supplies, machinery and equipment entering or leaving the warehouse, and other documents prepared during the reporting period that have to be retained by the declarant according to Article 16a of this Circular. If the customs authority suspects that there are violations but is not able to give a conclusion after performing the inspection tasks mentioned in Point a, Point b, and Point c of this Clause, the customs authority shall carry out an inspection of the use and management of raw materials and supplies imported for manufacturing or processing exports since their importation, during the manufacturing process and until the products are exported or repurposed, disposal of scraps, defective products, excess raw materials, supplies, machinery and equipment, use of redundant imported raw materials and supplies obtained during the manufacturing process as prescribed by law;

d) The period and procedures for processing of the inspection result shall be the same as those for physical inspection of use of raw materials, supplies, machinery and equipment are specified in Clause 2, Clause 3, Clause 4 and Clause 5 Article 59 of this Circular. The report on inspection of the final accounts and inspection conclusion shall be prepared using Form No. 17a/BBKT-BCQT/GSQL and form No. 17b/KLKT-BCQT/GSQL in Appendix V hereof.

5. Handling late submission of the final accounts

a) Upon expiry of the time limit for submission of the final accounts, the regional Customs Sub-Department shall:

a.1) Summon the entity to the customs authority and issue a violation record;

a.2) Carry out an investigation and verification at the entity’s registered business address if the entity fails to come within 10 days from the day on which the entity is summoned;

a.3) Solely carry out document inspection or carry out both document inspection and physical inspection of goods of the next export and import shipments of the entity;

a.4) Cooperate with a competent authority in investigating, verifying and tracking the entity that is suspected of making a getaway.

b) Actions to be taken after the reminders, investigation, verification and tracking have been implemented:

b.1) If the entity is still operating, the customs authority shall issue a violation record, transmit information to serve post-clearance inspection;

b.2) If the entity has disappeared or made a getaway and the customs authority is not able to determine the tax payable, the actual quantity of similar goods of another entity shall be used. After tax is calculated, the case shall be transferred to an authority in charge of investigation into smuggling and tax evasion specified in Criminal Code.”

33. Amendments to Article 61 of Circular No. 38/2015/TT-BTC amended by clause 40 Article 1 of Circular No. 39/2018/TT-BTC:

“Article 61. Procedures for import of raw materials, supplies, machinery and equipment and export of products under processing contracts with foreign traders

1. Procedures for importing raw materials/supplies

a) The customs dossier, customs procedures applied to imported raw materials/supplies (including finished products provided by the hiring party that are attached on or packed with the processed products as full packs; raw materials/supplies imported by the processor) are similar to customs procedures for importing goods prescribed in Chapter II of this Circular;

b) Customs procedures applied to raw materials/supplies purchased from a supplier in Vietnam by the hiring party and provided to the processor by the supplier in Vietnam as assigned by the hiring party shall be the same as the customs procedures for in-country export and import specified in Article 86 of this Circular;

c) The declarant is not required to follow customs procedures for raw materials/supplies manufactured or purchased by the processor in Vietnam (unless they are bought from an EPE or an enterprise in a free trade zone);

d) If raw materials/supplies are imported for manufacturing of domestic exports and the hiring party agrees to allow the processor to use them for execution the processing contract, the entity shall follow in-country import procedures in accordance with Article 86 of this Circular before using such materials.

2. Procedures for importing hired/borrowed machinery and equipment for executing processing contracts

Customs procedures for hired/borrowed machinery and equipment serving execution of processing contracts shall be the same as procedures for temporary export and re-import prescribed in Article 50 of Decree No. 08/2015/ND-CP, which is amended in Clause 28 Article 1 of Decree No. 167/2025/ND-CP.

3. Procedures for re-import of processed products that were exported

a) If goods are unused: comply with the provisions of Article 47 of Decree No. 08/2015/ND-CP amended by clause 25 Article 1 of Decree No. 167/2025/ND-CP.

Regarding produced re-imported for recycling, during the recycling process, if imported raw materials and supplies are used for repairing or replacing the re-imported products and the re-imported products are exported for being recycled into new products or re-imported products for recycling or repairing, but only some of the raw materials and components can be reused, the entity is responsible for setting the actual quantity of these re-imported products in accordance with the guidelines in Form No. 27, Appendix II of this Circular or Form No. 16/ĐMTT/GSQL, Appendix V of this Circular. These products must be tracked in accordance with the Ministry of Finance’s accounting and auditing regulations, and the annual final accounts must be submitted to the Customs authority.

b) If goods are unused: comply with the provisions of Article 50 of Decree No. 08/2015/ND-CP amended by clause 28 Article 1 of Decree No. 167/2025/ND-CP.

c) The customs procedures for re-imported products, after being repaired into new products, which are returned to the goods owner as foreign trader, re-exported to a third country, or re-exported into a free-trade zone, shall be carried out in accordance with the provisions of Article 48 of Decree No. 08/2015/ND-CP amended and supplemented by Clause 26, Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government;

d) In the case of re-imported products for repairing or recycling, but after repairing or recycling, they cannot be re-exported and must be destroyed, the destruction procedure shall be carried out in accordance with the provisions of Point d, Clause 3, Article 64 of this Circular.

4. Procedures for exporting processed products

The customs dossier and customs procedures shall be the same as those for exports specified in Chapter II this Circular.

In the cases where the processed exports are made of domestically purchased raw materials/supplies that are subject to export duties, names of processed exports shall be written on a line and names of domestically purchased raw materials, supplies constituting the exported processed product shall be written on the next lines of the export declaration in “mã số quản lý riêng” field of “NVLCTXK”; export duty and other taxes (if any) on the raw materials/supplies shall be written on the export declaration.

In the case where the products processed for export are used as samples, in the “mã số quản lý riêng” field of the line on the export declaration, the entity must declare the code “MAUGC” (this applies to both cases of EPEs exporting sample goods).

34. Amendments to Article 62 of Circular No. 38/2015/TT-BTC amended by clause 41 Article 1 of Circular No. 39/2018/TT-BTC:

“Article 62. Customs procedures for subcontracting processing

1. If the Vietnamese entity that signs a processing contract (the original contractor/processor) with a foreign trader hires another entity to process the goods (the subcontractor), whether partially or entirely, in accordance with the provisions of Article 10 of Decree No. 134/2016/ND-CP amended by clause 4 Article 1 of Decree No. 18/2021/ND-CP, the original processor shall follow export/import procedures, prepare and submit the final accounts concerning the use of exported raw materials, supplies, finished products to the supervisory customs authority and take responsibility before the law for the performance of such contract.

The original contractor shall send a notification of subcontractor and notification of subcontracting contract/addendum to the contract through the e-customs system using Form No. 20, Form No. 23 and Form No. 24 in Appendix II hereof or a physical notification using Form No. 12/TB-CSSX/GSQL and Form No. 18a/TB-HĐGCL/GSQL in Appendix V hereof to the customs authority where the final accounts are expected to be submitted in the event of a system malfunction before delivering raw materials and supplies to the subcontractor.

The original contractor shall only notify the subcontractor and the subcontracting contract/addendum to the contract once, unless there are changes to the previously notified information, in which case they must notify the amended information in accordance with the provisions of Clause 1, Article 56 of this Circular.

Goods sent for subcontracting processing, if they do not meet the tax exemption conditions prescribed in Article 10 of Decree No. 134/2016/ND-CP amended and supplemented by Clause 4, Article 1 of Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government, must undergo procedures for repurposing and for domestic consumption in accordance with the provisions of Article 21 of this Circular.

2. Customs procedures are not mandatory for goods delivered or received by one Vietnamese entity to another for execution of the processing contract. However, documents relevant to delivery and receipt of raw materials, supplies, products, machinery and equipment shall comply with regulations of the Ministry of Finance on accounting and audit.

3. If an EPE is the subcontractor or the hirer, the provisions in Article 76 of this Circular shall be complied.”

35. Amendments to clause 1 Article 63 of Circular No. 38/2015/TT-BTC:

“1. The customs procedures for goods forwarded for further processing prescribed in Article 43 of Decree No. 69/2018/ND-CP shall be the same as those for in-country exports/imports prescribed in Article 86 of this Circular.”

36. Amendments to Article 64 of Circular No. 38/2015/TT-BTC amended by clause 42 Article 1 of Circular No. 39/2018/TT-BTC:

“Article 64. Procedures for disposal of excess raw materials/supplies, semi-finished products, finished products; scraps, defective products, waste; hired/borrowed machinery and equipment

1. During the execution of the processing contract or addendum to the processing contract, or within 30 days from the expiration or termination of the contract or addendum, or within 3 days from the date the customs authority accepts the final accounts in the case of consolidation, merger, or division, the entity must follow the procedures for handling excess raw materials, supplies, semi-finished products, finished products, scraps, defective products, hired/borrowed machinery and equipment in accordance with the provisions of Clause 2 and Clause 3 of this Article. If the entity fails to comply within the above-mentioned time limit, the customs authority managing the manufacturing facility shall prepare a violation record for handling in accordance with the regulations.

In the case of disposing waste as hazardous waste, the entity shall comply with the provisions of law on environmental protection and be responsible for monitoring or recording detailed accounting books and documents (if such books and documents are maintained), and presenting them to the customs authority upon request.

2. Disposal methods

Based on the provisions of Vietnamese law and the terms of the processing contract, the excess raw materials, supplies, semi-finished products, finished products, scraps, defective products, hired/borrowed machinery and equipment serving the execution of the processing contract shall be:

a) Sold in Vietnam;

b) Re-exported to abroad;

c) Used for another processing contract in Vietnam;

d) Donated or given away in Vietnam; or

dd) Destroyed in Vietnam.

3. Customs procedures

a) Customs procedures for selling or giving excess raw materials/supplies, semi-finished products, finished products, hired/borrowed machinery, equipment, scraps, defective products in Vietnam:

a.1) If the buyer or the recipient is the processor, the procedures for repurposing specified Article 21 of this Circular shall be followed;

a.2) If the buyer or the recipient is another entity in Vietnam, the procedures for in-country exports/imports prescribed in Article 86 of this Circular shall be followed;

a.3) Scraps and defective products generated during the processing process, when sold domestically, are not required to undergo customs procedures but must be declared with the local tax authority in accordance with tax laws.

In the case where raw materials, supplies, semi-finished products, or finished products are sold domestically but the entity declares them as scraps or defective products, based on the HS code and the actual status of goods reported by the entity, along with the information collected, etc., if the customs authority determines that they are not scraps or defective products, they shall be disposed in accordance with the regulations.

b) The procedures for re-exporting raw materials, supplies, semi-finished products, finished products; scraps, defective products abroad during the execution of the processing contract or when the processing contract expires or becomes ineffective shall be the same as those for procedures for re-exporting goods to foreign countries as stipulated in Article 48 of Decree No. 08/2015/ND-CP dated January 21, 2015 amended by Clause 26, Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 by the Government.

The procedures for re-exporting machinery and equipment temporarily imported into foreign countries during the execution of the processing contract or when the processing contract expires or becomes ineffective shall be the same as those for procedures for re-exporting goods to foreign countries as stipulated in Article 50 of Decree No. 08/2015/ND-CP dated January 21, 2015 amended by Clause 28, Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 by the Government;

c) The procedures for using excess raw materials, supplies; hired/borrowed machinery and equipment as assigned by the original contractor for another processing contract with the same or a different subcontractor, or as assigned by the original contractor in the case of consolidation, merger, division, shall be the same as those for in-country exports/imports stipulated in Article 86 of this Circular;

d) Procedures for destruction of raw materials/supplies, semi-finished products, finished products; machinery, equipment; scraps and defective products:

d.1) Responsibilities of the declarant:

d.1.1) Before destruction, the declarant must notify the destruction of raw materials, supplies, semi-finished products, finished products; machinery, equipment; scraps, defective products using Form No. 22a, Appendix II of this Circular through the e-customs system, or using Form No. 18b/THHH/GSQL, Appendix V of this Circular to the customs authority specified in Point b, Clause 1, Article 60 of this Circular in the event that the system is not functioning or has a malfunction;

d.1.2) Amend the information previously notified to the customs authority in case of discovering errors or as required by the customs authority;

d.1.3) Transfer the goods to be destroyed to a unit authorized to dispose or destroy them in accordance with environmental laws; and be responsible for carrying out the destruction in compliance with environmental protection laws;

d.1.4) In the case where the goods to be destroyed are not subject to direct supervision by the customs authority, the applicant must send a photocopy of the documentary evidence proving the completion of the destruction, certified by the relevant parties, to the customs authority receiving the final accounts, within 3 working days after the completion of the destruction.

d.1.5) Retain the contract for the collection, transportation or disposal of hazardous waste or industrial solid waste; the environmental permit of the collecting, transporting or disposing enterprise; documentary evidence proving that the goods are authorized for destruction such as the asset liquidation decision, the destruction consent document from the hirer, and other related documents, and present them to the customs authority upon request.

d.2) Responsibilities of the customs authority:

d.2.1) Conduct direct supervision of the destruction of raw materials, supplies, semi-finished products, finished products; waste; machinery and equipment; conduct supervision on the basis of application of risk management principles for the destruction of waste.

For the destruction of raw materials, supplies, semi-finished products, finished products; scraps, defective products; machinery and equipment of prioritized enterprises, the customs authority shall decide direct supervision based on the application of risk management principles.

d.2.2) Receive and check the completeness of the destruction notification. In the event that the applicant fails to fully declare the required information, they shall be notified to amend or supplement the declaration;

d.2.3) Within 02 working hours from the receipt of complete destruction information, the customs authority shall verify and determine cases requiring supervision or not, and notify the organization or individual accordingly. In cases where direct supervision is required, immediately after the completion of the destruction, the customs official shall prepare a Destruction supervision report using Form No. 18c/GSTH/GSQL, Appendix V enclosed herewith;

d.2.4) In the case that the destruction site is outside the jurisdiction, the leader of the Customs Team of the customs authority receiving the destruction notification shall issue a written request to the supervisory customs authority of the area where the destruction site is located to carry out direct supervision, specifying the seal number, seal time, vehicle license plate associated with the destruction notification made using form No. 18b/THHH/GSQL of Appendix V of this Circular, and seal the vehicle; and hand over the goods to the entity responsible for transportation for delivery to the Customs authority directly supervising the destruction process.

In the event of issues arising that need to be addressed related to the destruction process, the customs office receiving the destruction notification and the customs authority directly supervising the destruction process shall cooperate in handling the matter.

Upon completion of the destruction process, the customs authority supervising the destruction process shall prepare a Destruction supervision record using Form No. 18c/GSTH/GSQL of Appendix V enclosed herewith, and send a copy of which to the customs authority that requested the destruction supervision for file retention as per the regulations.

d.2.5) Update the destruction supervision results in the e-customs system within 01 day from the date the Destruction supervision record is prepared or received.

37. Amendments to Article 66 of Circular No. 38/2015/TT-BTC amended by clause 43 Article 1 of Circular No. 39/2018/TT-BTC:

“Article 66. Handling of cases where the hirer abandons excess raw materials, supplies, machinery, equipment, or processed products.

1. The processor shall be responsible for paying taxes on domestically consumed excess raw materials, supplies, hired/borrowed machinery and equipment, as well as processed products that cannot be re-exported due to the hirer abandoning them, except in cases specified in Clause 4, Article 10 of Decree No. 134/2016/ND-CP dated September 1, 2016 amended by Clause 4, Article 1 of Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government. The customs procedures and tax policies are determined at the time of repurposing as specified in Article 25 of Decree No. 08/2015/ND-CP dated January 21, 2015 amended by Clause 12, Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government and Article 21 of this Circular.

In cases where the processor does not accept excess raw materials, supplies, hired/borrowed machinery and equipment, or processed products that cannot be re-exported due to the hirer abandoning them, the customs authority shall follow procedures for confiscation to the state treasury in accordance with laws applicable to raw materials, supplies, hired/borrowed machinery, equipment, and processed products with remaining value. If there is no remaining value, the processor shall carry out the destruction and bear all arising costs.

2. In case of destruction, the provisions of point d clause 3 Article 64 of this Circular shall be applied.

38. Amendments to Article 67 of Circular No. 38/2015/TT-BTC amended by clause 44 Article 1 of Circular No. 39/2018/TT-BTC:

Article 67. Customs procedures for export of raw materials and supplies for processing and import of processed products

1. Procedures for exporting raw materials/supplies

a) Customs procedures shall be followed at the customs authority that received the notification of the processing contract;

c) The customs dossier is the same as that of exports prescribed in Chapter II of this Circular; In addition, the declarant must submit the following additional documents:

b.1) The export license or a written permission for export issued by a competent authority if such a document is required;

b.2) A notification of exports that are natural resources or products in which the value of natural resources and energy cost is under 51% of the product cost.

The declarant is responsible for such notification, which is the basis for determination of eligibility for tax exemption.

The notification shall be submitted when following customs procedures for export of the first shipment. The number and date of the notification shall be written in “Phần ghi chú” of the export declarations of the next shipments in the following format: “TNKSD51: number of the notification, date of the notification”;

c) In case of goods forwarded for further processing abroad, the hiring entity in Vietnam is not required to follow procedures for further processing at the customs authority;

d) In cases where raw materials and supplies are provided from abroad, the hiring entity in Vietnam is not required to follow customs procedures.

2. Procedures for importing processed products

a) Customs procedures shall be followed at the customs authority that received the notification of the processing contract;

b) The customs dossier and customs procedures are the same as those specified in Chapter II this Circular.

3. Customs procedures for selling, giving, or donating raw materials, supplies, and products processed abroad are the same as procedures for changing the purpose of use in the form of export in accordance with the provisions of Article 21 of this Circular, and physical inspection of goods shall be exempted.

4. Customs procedures for hired/borrowed machinery and equipment serving execution of processing contracts are the same as procedures for temporary export and re-import prescribed in Article 50 of Decree No. 08/2015/ND-CP, which is amended in Clause 28 Article 1 of Decree No. 167/2025/ND-CP.”

39. Amendments to clause 3 Article 68 of Circular No. 38/2015/TT-BTC amended by clause 45 Article 1 of Circular No. 39/2018/TT-BTC:

“3. Procedures for re-import of recycled products shall comply with the provisions of Article 47 of Decree No. 08/2015/ND-CP amended by clause 25 Article 1 of Decree No. 167/2025/ND-CP.

The procedures for selling, giving, or donating processed products that have been recycled abroad are the same as the procedures for changing the purpose of use in the form of export in accordance with the provisions of Article 21 of this Circular, except for physical inspection of goods.”

40. Amendments to clause 1 Article 69 of Circular No. 38/2015/TT-BTC amended by clause 46 Article 1 of Circular No. 39/2018/TT-BTC:

“1. Within 30 days from the completion date or expiration date of the processing contract and its addendum, the declarant shall complete procedures for disposal of excess raw materials/supplies, waste, rejects, hired/borrowed machinery and equipment and processed products in accordance with Clause 2 of this Article.

41. Amendment to Article 69a of Circular No. 38/2015/TT-BTC amended by Clause 47 Article 1 of Circular No. 39/2018/TT-BTC:

“Article 69a. Settlement of raw materials and supplies for goods processed abroad

1. No later than the 90th day from the end of the financial year or before carrying out consolidation, merger, full division, partial division, or organization, individuals must submit the final accounts on the use of exported materials and imported products for goods processed abroad or at the Export Processing Enterprise according to the criteria specified in form No. 28, form No. 29 of Appendix II enclosed with this Circular via the e-customs system or according to form No. 15b/BCQT-NLVTNN/GSQL, 15c/BCQT-SPNN/GSQL of Appendix V enclosed with this Circular in case the e-customs system encounters a malfunction, to the customs authority where the processing contract has been notified.

2. Responsibilities of the customs authority:

a) Receive final accounts;

a) Compare information in the final accounts with information about export of materials and import of goods in the processing contract to the final accounts according to the following criteria:

b.1) Quantity of exported materials;

b.2) Quantity of imported materials;

b.3) Amount of required material for each finished unit stated in the processing contract.

c) If abnormal discrepancies exist in a report compared to figures in the e-customs system of the customs, an inspection visit to the head office of the declarant shall be undertaken. The power, time, procedures and actions against inspection finding shall be conducted in accordance with Article 59 of this Circular.

When undertaking an inspection visit to the head office of the declarant, the customs authority shall verify documents that the declarant must retain as prescribed in Article 16a of this Circular. If the grounds for violations are not sufficient for giving a conclusion, an inspection visit to the head office of the outsourcing party shall be undertaken.”

42. Amendment to Article 70 of Circular No. 38/2015/TT-BTC amended by Clause 48 Article 1 of Circular No. 39/2018/TT-BTC:

“Article 70. Procedures for importing raw materials/supplies and exporting products

1. Customs dossiers and customs procedures for import of raw materials, supplies for manufacturing of exports shall comply with the provisions of Chapter II of this Circular. In cases where an entity hires another entity to subcontract part or all of the products in accordance with Article 12 of Decree No. 134/2016/ND-CP amended and supplemented by Clause 6 Article 1 of Decree No. 18/2021/ND-CP, the entity importing raw materials and supplies to manufacture exported products is responsible for submitting a notification of subcontractor, notification of subcontracting contract before delivering raw materials, supplies, or semi-finished products to the subcontractor and shall only notify the subcontractor and the subcontracting contract/addendum to the contract once, except in cases of changes to previously notified information, in which case the amended information shall be notified in accordance with Clause 1 Article 56 of this Circular. Customs procedures are not mandatory for goods delivered or received for execution of a subcontracting contract by one Vietnamese entity to another. However, documents relevant to delivery and receipt of raw materials, supplies, products shall be retained in accordance with regulations of the Ministry of Finance on accounting and audit.

For raw materials and supplies imported for processing, if the hirer consents to the processor using them to manufacture goods for export, then before using them to manufacture export goods, the processor must carry out procedures for in-country imports and exports in accordance with the provisions of Article 86 of this Circular.

2. Procedures for reimporting exported products

Comply with the provisions of Article 47 of Decree No. 08/2015/ND-CP amended by Decree No. 167/2025/ND-CP and clause 3 Article 61 of this Circular.

3. Procedures for exporting products

a) Domestic exports include:

a.1) Products entirely made of raw materials/supplies for export manufacturing;

a.2) Products that are combination of:

a.2.1) Raw materials/supplies imported for processing or manufacture of domestic exports;

a.2.2) Raw materials/supplies imported for sale;

a.2.3) Raw materials/supplies obtained domestically.

a.3) Products entirely made of raw materials/supplies imported for sale;

b) The customs dossier and customs procedures are the same as those specified in Chapter II this Circular.

In cases where domestic exports are used as samples, the declarant shall add “MAUSXXK” to the field “mã số quản lý riêng” (including cases where export processing enterprises export sample goods).

43. Amendment to Article 71 of Circular No. 38/2015/TT-BTC amended by Clause 49 Article 1 of Circular No. 39/2018/TT-BTC:

“Article 71. Customs procedures for handling raw materials, supplies, semi-finished products, and finished products in cases of merger, consolidation, full division, partial division, dissolution; scrap, by-products for domestic consumption and waste

1. For raw materials, supplies, semi-finished and finished products subject to merger, consolidation, full division, partial division, if the merged/consolidated organization or individual may continue to use them for the manufacturing of exports, customs procedures are not required, but management and monitoring must be conducted in accordance with regulations for goods manufactured for domestic exports.

In the case of dissolution, immediately after the customs authority accepts the final accounts, the organization or individual must handle the excess raw materials/supplies in accordance with the provisions of Clause 3, Article 64 of this Circular. Organizations and individuals are only allowed to carry out dissolution procedures after completing the procedures for handling excess raw materials/supplies in accordance with regulations.

2. For scrap and by-products generated during the manufacturing of exports, customs procedures are not required when they are sold domestically, but they must be declared and taxed with the domestic tax authorities in accordance with tax laws.

In cases where raw materials, supplies, semi-finished products, and finished goods are consumed domestically but are declared by organizations or individuals as scrap or waste, based on the HS code, the actual goods as notified by the organizations or individuals, and the information collected, if the customs authority determines that they are not scrap or waste, they will be handled in accordance with the tax provisions.

3. For waste treatment, organizations and individuals shall comply with the provisions of the law on environmental protection and are responsible for monitoring or keeping detailed accounting records and documents (if accounting records and documents are maintained), and presenting them to the customs authorities upon request.”

44. Amendments to Article 72 of Circular No. 38/2015/TT-BTC:

“Article 72. Procedures for disposal of raw materials, supplies, semi-finished products, finished products, scrap and waste

1. The procedures for disposal of these materials are the same as those for disposal of excess materials, supplies, semi-finished products, finished products; scrap and waste for processing as prescribed in point d, clause 3, Article 64 of this Circular.

2. Organizations and individuals are responsible for the disposal of raw materials, supplies, semi-finished products, finished products, scrap and waste in accordance with the provisions of the law.”

45. Amendment to Article 74 of Circular No. 38/2015/TT-BTC amended by Clause 50 Article 1 of Circular No. 39/2018/TT-BTC:

“Article 74. Exports and imports of EPEs

1. Exports and imports of EPEs shall undergo customs procedures as prescribed and be used for the correct production purposes.

2. The election to follow or not to follow customs procedures for certain goods shall comply with Point b Clause 4 Article 26 of the Government’s Decree No. 35/2022/ND-CP.

a) In cases where goods are chosen to undergo customs procedures, the EPE and its partner shall follow customs procedures in accordance with the provisions of Article 75 of this Circular. In cases where goods are not chosen to undergo customs procedures, neither the EPE nor its partner is required to follow customs procedures;

b) The EPE must prepare and keep documents and detailed accounting records to monitor admitted or dispatched goods in accordance with the regulations of the Ministry of Finance on the purchase and sale of goods, regulations on accounting and auditing. The documents and detailed accounting records must clearly indicate the purpose and source of the goods.

3. Customs procedures are not required when goods imported by the EPE are sold to domestic enterprises, provided taxes on which have been fully paid and regulations on management of exports and imports of non-EPEs are complied with.

4. Customs procedures are not required for trade of domestic goods purchased by the EPE, provided that tax on which has been fully paid in accordance with regulations applied to non-EPEs. Customs procedures are required when the EPE purchases domestic goods subject to export duty rate to use as raw materials in the production of exported products (excluding consumable materials, for example, coal used in the furnace during the production process, the customs procedures are not required for which case).

46. Amendments to Article 75 of Circular No. 38/2015/TT-BTC amended by clause 51 Article 1 of Circular No. 39/2018/TT-BTC:

“Article 75. Customs procedures applied to exports, imports, scraps, defective products and waste of EPEs

1. Regarding raw materials and supplies imported for production, construction of factories, offices or installation of equipment for an EPE; goods imported as fixed assets, imported consumer goods and exported products of an EPE:

a) Customs procedures are the same as those specified in Chapter II this Circular. The declarant must provide sufficient information on the customs declaration on the e-customs system, except for the tax rate and tax amount.

b) Customs procedures for import of goods for construction of factories, offices or installation of equipment by a contractor shall be completed at the customs authority managing the area in which the manufacturing facility of the EPE is located; the importing contractor shall complete the customs declaration in accordance with Appendix II hereof, specify the contract number in “Phần ghi chú” (“Notes”) according to the provisions of point g clause 3 Article 16 of this Circular. The imports must be delivered to the EPE as soon as they are granted customs clearance. No later than 30 days from the day on which the contract is completed, the EPE and the contractor shall send a report on quantity of imports to the EPE’s supervisory customs authority (form No. 20/NTXD-DNCX/GSQL in Appendix V hereof).

2. In cases where EPEs engage in the purchase, processing, leasing or borrowing of goods with foreign traders and the foreign traders designate delivery of the goods to domestic enterprises or EPEs in Vietnam, the provisions of Clause 3, Article 3 of the Law on amendments to the Law on Bidding, the Law on PPP Investment, the Law on Customs, the Law on Value Added Tax, the Law on Export and Import Duties, the Law on Investment, the Law on Public Investment, and the Law on Management and Use of Public Property; Article 35 of Decree No. 08/2015/ND-CP dated January 21, 2015 amended by Clause 19, Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government shall be complied with; procedures for in-country import and export shall be carried out in accordance with the provisions of Article 86 of this Circular.

3. For goods purchased, sold, leased, borrowed between an EPE with a domestic enterprise: Exporting enterprises shall carry out export customs procedures, and importing enterprises shall carry out import customs procedures corresponding to the relevant type as prescribed in Chapter II of this Circular; one export declaration shall correspond to only one import declaration, and vice versa.

a) Time limit for completing customs procedures: Within 15 days from the date the customs clearance or conditional customs clearance is granted, the importer must complete the customs procedures;

b) Customs procedures

b.1) The exporter shall:

b.1.1) Complete the declaration of exports, specifying the destination code of the customs authority where import customs procedures are followed in “Điểm đích cho vận chuyển bảo thuế” and writing “#&XKPTQ” in “Số quản lý của nội bộ doanh nghiệp” on the export declaration or in “Ghi chép khác” on the physical customs declaration;

b.1.2) Carry out the export procedures in accordance with regulations; When completing the export procedures, in cases where the customs declarant has not yet issued a sales invoice or a value-added tax (VAT) invoice, submit the goods dispatch invoice in place of the VAT invoice or sales invoice in the export dossier.

In case of finance lease by an EPE or an enterprise in a free-trade zone, the declarant is not required to submit invoices.

b.1.3) Inform the importer of the completion of export customs procedures and then the importer completes import procedures;

b.1.4) Deliver goods only after the importer has registered the corresponding import customs declaration.

b.2) The importer shall:

b.2.1) Complete the import customs declaration by the deadline, specifying “#&NKPTQ#& number of the corresponding export declaration of the exporting enterprise (the first 11 characters)” in “Số quản lý của nội bộ doanh nghiệp” on the import declaration or in “Ghi chép khác” on the physical customs declaration;

b.2.2) Carry out import procedures for goods in accordance with regulations; when completing import procedures, the customs declarant shall submit a VAT invoice or a sales invoice in accordance with the Government’s regulations on invoices and documents in place of a commercial invoice;

b.2.3) Only put imports up for manufacturing or consumption after they are granted customs clearance or conditional customs clearance.

b.3) The customs authority where export procedures are followed shall:

b.3.1) Complete the export procedures as prescribed in Chapter II of this Circular;

b.3.2) After 15 days from the date of customs clearance on the export declaration, if the importer has not registered the corresponding import declaration, the customs authority shall cancel the export declaration in accordance with the provisions of Article 22 of this Circular.

b.4) The customs authority where import procedures are followed shall:

b.4.1) Receive and carry out inspection according to the classification result given by the e-customs system. If physical inspection of goods is required and goods have undergone physical inspection at the Customs authority where the export procedures are followed, the customs declaration shall be transferred to the yellow channel as decided by the leader of the customs team of the customs authority where the import procedures are followed and physical inspection is not required;

b.4.2) Complete the import procedures as prescribed in Chapter II of this Circular;

c) EPEs that are prioritized enterprises and their partners engaged in the purchase, sale, processing, leasing, borrowing, or delivery of goods with each other shall be subject to the provisions of Clause 6, Article 86 of this Circular.

4. For goods purchased, sold, leased or borrowed between two EPEs: Comply with the provisions in Clause 3 of this Article.

5. Disposal of an EPE’s scraps and defective products

a) Regarding scraps and defective products granted permission to be put up for sale in the domestic market: Customs procedures shall be carried out in accordance with the provisions specified in Clause 3 of this Article; the EPE shall follow export procedures and domestic enterprises shall follow import procedures under the corresponding type.

b) Regarding scraps and defective products granted permission to be exported abroad: The EPE shall follow export procedures in accordance with the provisions of Chapter II this Circular.

6. Regarding the destruction of raw materials, supplies, semi-finished and finished products; machinery, equipment, scraps and defective products of EPEs shall comply with Point d Clause 3 Article 64 of this Circular.

7. Goods that were exported by an EPE and have to be re-imported for repair and then re-exported shall follow customs procedures for exports that are returned prescribed in Article 47 of Decree No. 08/2015/ND-CP amended by clause 25 Article 1 of Decree No. 167/2025/ND-CP and clause 3 Article 61 of this Circular.

8. An EPE shall handle waste in accordance with the provisions of the law on environmental protection and is responsible for monitoring or recording detailed accounting books and documents (if such books and documents are maintained), and presenting them to the customs authorities upon request.”

47. Amendments to Clause 76 of Article 38/2015/TT-BTC amended by Clause 51 Article 1 of Circular No. 39/2018/TT-BTC

“Article 76. Customs procedures to be followed in cases of an EPE hiring a domestic processor, a domestic enterprise hiring an EPE as a processor, an EPE hiring another EPE as a processor or an EPE hiring a foreign processor

1. Customs procedures to be followed in cases of an EPE hiring a domestic processor (for goods including raw materials, supplies, components, semi-finished products; machinery, equipment)

a) The domestic enterprise shall follow customs procedures in accordance with regulations on processing of goods for foreign traders prescribed in Section 1 and Section 2 Chapter III of this Circular.

Customs procedures may be completed at the EPE’s supervisory customs authority. Write “#&GCPTQ” in “số quản lý nội bộ doanh nghiệp” on the customs declaration;

b) The EPE is not required to follow customs procedures when dispatching goods to the domestic processor for processing and when receiving processed products from the domestic processor.

In case goods are not returned after being delivered by the EPE to the domestic processor for inward processing or repair, a new declaration shall be opened for repurposing as prescribed in Article 21 of this Circular.

2. Customs procedures for goods of a domestic enterprise hiring an EPE as a processor

a) The domestic enterprise shall follow customs procedures in accordance with regulations on hiring overseas processors prescribed in Section 1 and Section 3 Chapter III of this Circular.

b) Customs procedures may be completed at the EPE’s supervisory customs authority. Write “#&GCPTQ” in “số quản lý nội bộ doanh nghiệp” on the customs declaration;

c) The EPE is not required to follow customs procedures when receiving goods from the domestic enterprise for processing and when delivering processed products to the domestic enterprise.

3. Customs procedures for goods of an EPE hiring another EPE as a processor: The hiring EPE and the hired EPE are not required to follow customs procedures when delivering or receiving goods for the processing contract or processed products, but must retain related documents concerning the delivery and receipt of raw materials, supplies, products, machinery and equipment in accordance with the regulations of the Ministry of Finance on accounting and auditing.

The hiring EPE shall notify the facility of the subcontractor and provide the contract/addendum to the contract in accordance with Articles 56 and 62 of this Circular to the customs authority before delivering or receiving goods for processing.

4. Customs procedures for goods of an EPE hiring a foreign trader as a processor:

Customs procedures shall be followed in accordance with regulations on outward processing in Section 3 Chapter III of this Circular.

5. Customs procedures for goods of a foreign trader hiring an EPE as a domestic processor:

Customs procedures shall be followed in accordance with regulations on inward processing in Section 2 Chapter III hereof.

6. EPEs are responsible for preserving and presenting documents, papers and data related to the processing and manufacturing of exports in accordance with the provisions of Article 60 of the Law on Customs and Article 37 of Decree No. 08/2015/ND-CP dated January 21, 2015 amended by Clause 20, Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government.

48. Amendment to Article 77 of Circular No. 38/2015/TT-BTC amended by Clause 53, Article 1 of Circular No. 39/2018/TT-BTC:

“Article 77. Customs procedures for exports and imports by EPEs’ rights to export, import or distribute goods

1. EPEs that are permitted to engage in goods trading and activities directly related to goods trading in Vietnam in accordance with the provisions of Decree No. 09/2018/ND-CP dated January 15, 2018 of the Government elaborating the Commercial Law and the Law on Foreign Trade Management regarding goods trading and activities directly related to goods trading of a foreign investor or a foreign-invested business organization in Vietnam must record them separately from manufacturing; a separate area must be provided for storing exports or imports by the right to import, right to export, and right to distribute.

2. Customs procedures for exports and imports by EPEs’ rights to export, import or distribute goods

a) Customs procedures are the same as those specified in Chapter II this Circular. The EPE must write on the electronic customs declaration the number of the written permission for goods trading and relevant activities issued by a competent authority to a foreign-invested enterprise which has registered the right to export, right to import;

b) Regarding goods that have been imported by the right to import of the EPE:

b.1) Customs procedures are exempt when goods are sold to domestic enterprises;

b.2) When goods are sold to another EPE or an enterprise in a free-trade zone, customs procedures for exports and exports prescribed in Chapter II of this Circular shall be applied.

c) Customs procedures for goods of the EPE exercising its right to export:

c.1) Customs procedures are exempt when purchasing goods from a domestic enterprise. However, customs procedures for exports for sale shall be followed when such goods are exported;

c.2) Procedures applied to domestic enterprises buying goods from an EPE shall be followed when goods are purchased from another EPE for export; Procedures for exports for sale shall be followed when such goods are exported; tax shall be declared (if any).”

49. Amendments to Article 78 of Circular No. 38/2015/TT-BTC amended by clause 54 Article 1 of Circular No. 39/2018/TT-BTC:

“Article 78. Customs procedures for handling imported assets, goods when an EPE is converted to a non-EPE and vice versa

1. When an EPE is converted into a non-EPE:

a) The EPE shall make final accounts for the statement of movement and inventory of imported raw materials and supplies and exported products in accordance with the provisions of clause 2 Article 60 of this Circular; make a report on the use of the other types of imports on which non-tariff measures are imposed and propose a solution to the customs authority receiving the final accounts such as repurposing, sale, donation, destruction in Vietnam or export or continuous use for manufacturing of exports in accordance with the provisions of point b clause 1 Article 60 of this Circular before the competent authority grants a permission for conversion;

b) The customs authority shall inspect the final accounts in accordance with the provisions of Article 60 of this Circular for determination of the remaining quantity of raw materials, supplies, products and other goods on which non-tariff measures are imposed and handle the taxes as per regulations;

c) After the customs authority determines the remaining quantity of raw materials, supplies, products and other goods on which non-tariff measures are imposed, the EPE shall complete the customs procedures according to Article 35 and Article 39 of this Circular corresponding to each solution proposed in point a clause 1 of this Article to the customs authority before the competent authority grants a permission for conversion.

In cases where the raw materials and supplies are used continuously for production or processing of exports and meet the tax exemption conditions as prescribed after the EPE is converted into a non-EPE, the tax declaration and payment are not required. After completing the conversion, the enterprise shall monitor and manage the quantity of raw materials and supplies according to each corresponding type of processing and manufacturing of exports and make the final accounts as per regulations.

2. When a non-EPE is converted into an EPE:

a) Regarding raw materials, supplies, machinery, equipment and products of the processing and manufacturing of exports, the organization or individual must make final accounts for the movement and inventory of them according to the provisions of Clause 2, Article 60 of this Circular, and propose a solution such as repurposing, sale, donation or destruction in Vietnam or export or continuous use for manufacturing of exports to the customs authority receiving the final accounts before the competent authority grants an investment registration certificate for EPE;

b) The customs authority shall inspect the final accounts in accordance with the provisions of Article 60 of this Circular for determination of the remaining quantity of raw materials, supplies, products and other goods on which non-tariff measures are imposed and handle the taxes as per regulations (if any);

c) After the customs authority determines the remaining quantity of raw materials, supplies, products, the enterprise shall complete the customs procedures corresponding to each solution proposed in point a clause 2 of this Article to the customs authority before the competent authority grants the investment registration certificate for EPE.

Regarding raw materials, supplies, machinery and equipment that are imported under a processing contract with a foreign trader and raw materials, supplies imported for manufacturing of exports, the recently converted EPE is not required to declare and pay tax to the customs authority if the manufacture and export is carried on;

d) Before converting, all outstanding taxes and fines must be paid to the customs authority. The customs authority shall only apply preferential tax and customs policies for EPEs to the converting enterprise after all tax and customs liabilities are fulfilled and an investment registration certificate for EPE is issued by a competent authority.”

50. Amendments to Article 79 of Circular No. 38/2015/TT-BTC amended by clause 55 Article 1 of Circular No. 39/2018/TT-BTC:

“Article 79. Liquidation of goods of EPEs

1. An EPE shall carry out the liquidation of imports in accordance with the provisions specified in Point c, Clause 4, Article 26 of Decree No. 35/2022/ND-CP dated May 28, 2022 of the Government on the management of industrial parks and export processing zones, including: machinery, equipment, vehicles, raw materials, supplies and other imports owned by the EPE through the following forms: export, sale, donation, gifting or destruction in Vietnam.

2. Liquidation procedures

a) In case of liquidation by export, the EPE shall open an export declaration;

b) In case of liquidation by sale, donation, gifting in Vietnam (including sales, donations or gifts to other EPEs), the EPE may choose one of the following methods:

b.1) In case of repurposing, the EPE shall register a customs declaration of repurposing (new declaration), tax policies, imports management policies applicable at the time of registration of the new declaration (unless all import management policies were fulfilled at the initial time of following procedures for imports); the basis for tax calculation is the dutiable values, tax rates, and exchange rates at the time of registering the new declaration prescribed in Article 21 of this Circular.

After repurposing, customs procedures are not required when goods are sold, given or donated within Vietnam.

b.2) If the EPE chooses to follow procedures for exports and imports as prescribed in Chapter II of this Circular, the EPE shall follow procedures for exports; the domestic enterprise shall follow procedures for imports and they must fully pay taxes as per regulations. Policies on management of exports and imports shall not apply at the time of following procedures for exports and imports, except for goods that have not undergone specialized inspection at the initial time of import; and goods subject to licensing, in which case a written approval by the licensing authority is required.

c) In case of destruction, the provisions of point d clause 3 Article 64 of this Circular shall be applied.”

3. EPEs are not allowed to use assets, machinery and equipment eligible for tax incentives applicable for EPEs to serve other production and business activities in accordance with point c, clause 6, Article 26 of Decree No. 35/2022/ND-CP dated May 28, 2022 of the Government.

In the case where an EPE uses assets, machinery and equipment eligible for tax incentives applicable for EPEs to serve other production and business activities as prescribed in point c, clause 6, Article 26 of Decree No. 35/2022/ND-CP dated May 28, 2022 of the Government, the EPE must make a declaration of repurposing and pay taxes in accordance with Article 21 of this Circular before serving the other production and business activities.”

51. Amendments to Article 80 of Circular No. 38/2015/TT-BTC:

“Article 80. Management of warehouses outside industrial parks and economic zones of EPEs

1. Requirements for an EPE to be permitted to hire a warehouse outside an industrial park or economic zone

a.1) Within the 12-month period preceding the issuance of the written request for leasing a warehouse outside the industrial park or economic zone, the EPE is not punishable by fines and the penalty for which shall not be beyond the authority to impose penalties of the Leader of the customs team;

a.2) The EPE expects to manufacture a quantity of goods that exceeds the storage capacity at its main manufacturing facilities and these facilities are no longer capable of expanding their storage capacity or the other reasons leading to the need to hire a warehouse outside the industrial park or the economic zone for storing goods.

2. Customs inspection and supervision requirements for a warehouse outside an industrial park or economic zone

a) The warehouse must be equipped with a solid fence surrounding the premises, separating it from the outside area. In the case where the EPE leases a portion of the area for storage, the storage location of the EPE must have partitions or fences to ensure separation and to distinguish the EPE’s goods from other types of goods in the warehouse;

b) The EPE must have continuous surveillance cameras at the entrance or gate and at the storage locations of the goods at all times of the day (24/7, including holidays and weekends); camera footage data must be connected online to the supervisory customs authority of the EPE and retained at the EPE or the lessor for a minimum of 12 months;

c) The EPE must have software to manage the goods entering and leaving the storage location to ensure reporting of the movement and inventory to the customs authority.

3. Authority to consider deciding the hiring of a location, extension or termination of a lease contract for a warehouse outside an industrial park or economic zone of an EPE

The Director of the supervisory regional Customs Sub-Department of the area where the manufacturing facility of the EPE is located shall have the authority to decide the location hiring, extension and termination of the lease contract for the warehouse outside the industrial park or economic zone of the EPE

4. The storage period for goods at a warehouse outside an industrial park or economic zone of an EPE shall not exceed 2 years from the date the competent customs authority issues a written confirmation stating that the warehouse outside the industrial park or economic zone of the EPE meets the customs inspection and supervision requirements.

In the event that the EPE requires an extension of the lease term, a written proposal must be submitted to the supervisory regional Customs Sub-Department of the area where the manufacturing facility of the EPE within 30 days prior to the lease expiration date stated in the approval . The number and date of the lease contract or addendum to the lease contract as well as the number and date of the documents must be specified in accordance with the provisions of point a.1, clause 5 of this Article, if there are any changes or adjustments to these documents. The customs authority shall consider deciding the extension of the lease term in accordance with the provisions at Point c, Clause 5 of this Article. The inspection of customs inspection and supervision requirements at the warehouse outside the industrial park or economic zone shall be carried out based on risk principles or in cases where the EPE expands or reduces the leased warehouse area.

5. Responsibilities of related parties

a) Responsibilities of an EPE:

a.1) The EPE shall submit a written request for hiring a warehouse outside an industrial park or economic zone for storing goods to the supervisory regional Customs Sub-Department of the area where the EPE’s manufacturing facility is located. The request must specify the scale and storage capacity at the main manufacturing facilities of the EPE; the projected production and business plans or other reasons necessitating the leasing of external storage locations; the location, area and the lease period; requirements for customs inspection and supervision at the leased location; and the procedures for management and monitoring of goods admitted to or dispatched from the leased warehouse. The design diagram of the warehouse area clearly showing the boundaries separating it from outside areas, the positions of the warehouses; descriptive documents and a diagram indicating the installation locations of surveillance cameras at the storage location shall be enclosed with.

The number and date of the lease contract for the storage location; the number and issue date of the investment registration certificate or equivalent document of the EPE and the lessor; the number and issue date of the documentary evidence of the ownership or right to use the storage location; and the number and issue date of the certificate of fire protection at the storage location must be specified. When customs authorities inspect customs inspection and supervision requirements, organizations or individuals shall present the above documents for customs authorities;

a.2) The EPE is only permitted to transport goods to the warehouse outside the industrial park or economic zone for storage after the competent customs authority issues a written confirmation stating that the warehouse outside the industrial park or economic zone of the EPE meets the customs inspection and supervision requirements;

a.3) The EPE must ensure that goods are only stored at the leased storage location and production activities are not conducted at this location;

a.4) The EPE must update information on the warehouse outside the industrial park or economic zone that has been approved by the customs authority in the notification of manufacturing facility on the e-customs system;

a.5) The EPE shall be responsible for managing and monitoring the goods admitted to or dispatched from the warehouse outside the industrial park or economic zone in accordance with accounting laws of the Ministry of Finance; when transporting goods of the EPE to and from the warehouse outside the industrial park or economic zone, all required documents must be provided in accordance with regulations;

a.6) The EPE shall provide images from surveillance cameras to the customs authority upon request; keep documents/records, accounting books and data on goods admitted to or dispatched from the leased location in accordance with the law; cooperate with the customs authority during inspections and in identifying suspicious signs regarding goods stored in the warehouse.

b) Responsibilities of the supervisory regional Customs Sub-Department of the area where the manufacturing facility of the EPE is located

Within 5 working days from the date of receiving the request for hiring the warehouse outside the industrial park or economic zone of the EPE, the supervisory regional Customs Sub-Department of the area where the EPE’s manufacturing facility is located shall, based on the request of the EPE,

b.1) Inspect the current condition of the warehouse outside the industrial park or economic zone of the EPE, and assess whether it meets the inspection and supervision requirements specified in clause 2 of this Article. Verify and compare the documents listed by the EPE in the request with the documents presented by the EPE.

In cases where the warehouse outside the industrial park or economic zone requested by EPE for lease is under the jurisdiction of another regional Customs Sub-department, the supervisory regional Customs Sub-department of the area where the EPE’s manufacturing facility is located shall cooperate with the supervisory regional Customs Sub-department of the area where the warehouse requested for lease is situated to inspect its current condition. In cases where there are insufficient resources for the inspection of the current condition at the warehouse outside the industrial park or economic zone requested for lease, the supervisory regional Customs Sub-department of the area where the EPE’s manufacturing facility is located shall request the supervisory regional Customs Sub-department of the area where the warehouse requested for lease is situated to inspect its current condition.

b.2) When completing the inspection, the customs authority and the EPE shall append their signatures to the inspection report. In cases where the management areas are different, the supervisory regional Customs Sub-Department of the area where the warehouse requested for lease shall send the inspection report to the supervisory regional Customs Sub-Department of the area where the EPE’s manufacturing facility is located;

b.3) Within 03 working days from the completion of the inspection or receipt of the report on inspection results from the regional Customs Sub-Department managing the storage location outside the EPE, the supervisory regional Customs Sub-Department of the area where the EPE’s manufacturing facility is located shall, based on the inspection results, consider making a decision

In cases where the customs inspection and supervision requirements are met, the customs authority shall send a written notification of the approval of the EPE’s request for hiring the warehouse outside the industrial park or economic zone for storing goods to the EPE.

In cases where the customs inspection and supervision requirements are not met, the customs authority shall send a written notification of rejection with explanation for such rejection to the EPE.

6. Customs inspection and supervision of goods stored in a warehouse outside an industrial park or economic zone

a) The supervisory regional Customs Sub-Department of the area where the EPE’s manufacturing facility is located and the regional Customs Sub-Department managing the warehouse outside the industrial park or economic zone shall carry out an inspection or supervision of goods admitted to or dispatched from and stored in the warehouse outside the industrial park or economic zone of the EPE on the basis of risk management principles.

a.1) The supervisory regional Customs Sub-Department of the area where the manufacturing facility of the EPE is located shall:

a.1.1) Inspect, supervise and reconcile the inventory of goods in the warehouse outside the industrial park or economic zone; manage and monitor the inflow and outflow of goods in the warehouse according to the periodic reports of the EPE;

a.1.2) Develop plans and allocate personnel to supervise the storage activities at the warehouse outside the industrial park or economic zone through camera systems and other operational information. Regularly review and reconcile the information on goods admitted to or dispatched from the warehouse and the information on the EPE’s operations to promptly detect any suspicious or risky signs and apply appropriate management measures;

a.1.3) Conduct irregular inspections of goods stored at the warehouse outside the industrial park or economic zone when there are signs of suspicion that the goods are being stored at the incorrect location or are being consumed domestically without authorization;

a.2) The Customs Sub-Department managing the warehouse outside the industrial park or economic zone shall:

a.2.1) Develop a plan, organize and assign specific customs officials to manage operations of the warehouse outside the industrial park or economic zone;

a.2.2) Strengthen the implementation of operational measures for monitoring and controlling the warehouse to promptly detect suspicious signs and risks. In cases where suspicious signs are detected, cooperate with the supervisory customs authority of the area where the EPE’s manufacturing facility is located to inspect the condition of goods stored in the warehouse or to check the usage and inventory of the EPE’s exports in accordance with regulations.

b) On a quarterly basis, no later than the 15^th day of the first month of the following quarter, the EPE must submit a report on the movement and inventory of goods using form No. 22b via the e-customs system or form No. 19/NXT-DNCX/GSQL in Appendix V enclosed herewith to the supervisory customs authority of the area where the EPE’s manufacturing facility is located in cases where this function is not available in the e-customs system or the e-customs system encounters an issue.

7. In cases where the EPE wishes to expand or reduce the area of the storage location at the warehouse outside the industrial park or economic zone, a written request must be submitted to the supervisory regional Customs Sub-Department of the area where the EPE’s manufacturing facility is located in accordance with the provisions of Clause 5 of this Article for consideration and decision. The regional Customs Sub-Department shall conduct an inspection of the requirements specified in Clauses 1 and 2 of this Article to decide the expansion or reduction of the storage location at the request of the EPE. The time limit for inspection and handling the inspection results shall comply with the provisions of point b clause 5 of this Article.

8. Handle cases where the lease term has expired, but the EPE does not request a lease term extension or the Regional Customs Sub-department issues a written notification of termination of the storage of goods at the leased external location

a) Within 15 days before the expiration of the lease term, the EPE shall send a written notification to the supervisory regional Customs Sub-Department of the area where the EPE’s manufacturing facility is located, clearly stating the reason; be responsible for transferring all goods stored in the warehouse back to the EPE’s manufacturing facility upon the expiration of the lease term; and update the information regarding the termination of storage at the warehouse in the manufacturing facility’s information on the e-customs system.

b) Within 5 days before the expiration of the lease term, the supervisory regional Customs Sub-Department of the area where the EPE’s manufacturing facility is located shall carry out an inspection and urge the EPE to remove all goods from the warehouse outside the industrial park or economic zone. Prepare a record confirming that the goods have been removed by the EPE from the warehouse outside the industrial park or economic zone, and send one copy of the record to the regional Customs Sub-Department managing the warehouse outside the industrial park or economic zone for acknowledgment and monitoring in cases where the management areas are different.

9. In cases where the EPE shows signs of violations against regulations on storage of goods in the warehouse outside the industrial park or economic zone of the EPE or during the process of goods storage, the storage location outside the EPE does not meet the requirements specified in Clause 2 of this Article, the supervisory regional Customs Sub-Department of the area where the EPE’s manufacturing facility is located shall handle the violations in accordance with the regulations and issue a written notification of termination of leasing the warehouse outside the industrial park or economic zone of the EPE.”

52. Amendments to point c.3 clause 3 Article 85 of Circular No. 38/2015/TT-BTC:

“c.3) If goods are sold in Vietnam through transfer, given, donated, tax shall be declared and calculated on a new customs declaration as prescribed in Article 21 of this Circular. Enterprises shall follow customs procedures based on the corresponding type of import; tax policies and import goods management policies applied at the time of registering the import declaration, except in cases where, at the time of carrying out tax-exempt import procedures, the enterprises have fully complied with the import management policies.

In the case of selling to an enterprise eligible for import tax exemption through transfer, the duty-free goods must be deducted from the import quota monitoring sheet issued to the transferee.”

53. Amendments to Article 86 of Circular No. 38/2015/TT-BTC amended by clause 58 Article 1 of Circular No. 39/2018/TT-BTC:

“Article 86. Customs procedures for in-country exports and imports

1. Regarding in-country exports and imports, the provisions of Clause 3, Article 3 of the Law on amendments to the Law on Bidding, the Law on PPP Investment, the Law on Customs, the Law on Value Added Tax, the Law on Export and Import Duties, the Law on Investment, the Law on Public Investment, and the Law on Management and Use of Public Property; Article 35 of Decree No. 08/2015/ND-CP dated January 21, 2015 amended by Clause 19, Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government shall be complied with.

2. Customs procedures shall be followed at convenient customs authorities chosen by declarants and in accordance with regulations of each type of procedure.

3. Customs dossiers:

Customs dossiers for in-country exports and imports shall comply with Article 16 of this Circular.

4. Time limit for completing customs procedures: Within 15 days from the date the customs clearance or conditional customs clearance is granted, in-country importers must complete customs procedures;

5. Customs procedures

a) The exporter shall:

a.1) Complete the export customs declaration, specifying the destination code of the customs authority where import customs procedures are followed in “Điểm đích cho vận chuyển bảo thuế” and specifying the information as instructed in Form No. 02 of Appendix II hereof in “Số quản lý nội bộ của doanh nghiệp” or adding information in “Ghi chép khác” on the physical customs declaration;

a.2) Follow procedures for exporting goods as prescribed;

a.3) Inform the importer of the completion of export customs procedures and then the importer completes import procedures;

a.4) Deliver goods only after the importer has registered the corresponding in-country import customs declaration;

a.5) Within 15 days from the date on which the customs clearance for in-country exports is granted, the exporter shall notify the completion of customs procedures for the corresponding in-country import customs declaration to the customs authority where the export procedures are carried out, either through the e-customs system or in accordance with the provisions of Articles 10 and 12 of Decree No. 134/2016/ND-CP dated September 1, 2016 amended and supplemented by Clauses 4 and 6, Article 1 of Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government in cases where the e-customs system experiences malfunctions or is not yet functional.

a.6) If more than 15 days have passed since the date on which the export customs declaration of processed products or products produced for in-country export has been granted customs clearance and the in-country export customs declarant does not notify the completion of import procedures for the corresponding in-country import declaration, the exporter must register a new customs declaration and declare and pay taxes for the imports used for processing or producing products for in-country export in accordance with the provisions of Articles 10 and 12 of Decree No. 134/2016/ND-CP dated September 1, 2016 amended and supplemented by Clauses 4 and 6, Article 1 of Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government.

On the new customs declaration, the declarant must clearly write “#&QHTC#&số tờ khai hải quan xuất khẩu tại chỗ tương ứng” (“#&QHTC#&the number of the corresponding in-country export customs declaration”) (first 11 characters) in “Số quản lý nội bộ doanh nghiệp” for electronic customs declarations or in “Other Notes” for physical customs declarations.

b) The importer shall:

b.1) Complete the import customs declaration by the deadline, write the number of the corresponding in-country export customs declaration in “Số quản lý nội bộ doanh nghiệp” as instructed in Form No. 01 Appendix II hereof or in “Ghi chép khác” on the physical customs declaration;

b.2) Follow procedures for importing goods as prescribed;

b.3) Notify the exporter of the completion of in-country import procedures so that they can carry out the procedures in accordance with the provisions in points a.4 and a.5 of Clause 5 of this Article;

b.4) Only put imports up for manufacturing or consumption after they are granted customs clearance or conditional customs clearance.

c) The customs authority where import procedures are followed shall:

c.1) Complete the export procedures as prescribed in Chapter II of this Circular;

c.2) After 15 days from the date on which the customs clearance or conditional customs clearance is granted written on the in-country export declaration not specified in point a.6 clause 5 of this Article, if the importer has not registered the corresponding in-country import declaration, the customs authority shall cancel the in-country export declaration in accordance with the provisions of Article 22 of this Circular.

d) The customs authority where import procedures are followed shall:

d.1) Receive and carry out inspection according to the classification result given by the e-customs system. If physical inspection of goods is required and goods have undergone physical inspection at the Customs authority where the export procedures are followed, the customs declaration shall be transferred to yellow channel as decided by the leader of the customs team of the customs authority where the import procedures are followed and physical inspection is not required;

d.2) Complete the import procedures as prescribed in Chapter II of this Circular;

d.3) Regarding in-country exports or imports as designated by a foreign trader, compile monthly lists of in-country import customs declarations that have been granted customs clearance (form No. 01/TB-XNKTC/GSQL in Appendix V enclosed herewith) and send them to the supervisory tax authority of the in-country importer;

6. In cases where a prioritized enterprise and partners engage in the purchase, processing, leasing, borrowing, or delivery of goods with the prioritized enterprise have in-country exports or imports that are delivered and received multiple times within a specific period under a contract/order with the same buyer or seller, the goods may be delivered or received before customs declaration. Before carrying out the initial delivery and receipt of goods, the customs declarant shall notify the customs authority managing the contract/order through the e-customs system. In cases where e-customs system is not available, physical notifications shall be submitted to customs authorities. The customs declarations must be completed within 30 days from the date of delivery or receipt of goods. Declarants may register in-country export or import declarations at convenient customs authorities; tax policies and import-export management policies are applied at the time of customs declaration registration. The customs authorities shall only inspect documents related to the receipt and delivery of goods (without conducting a physical inspection of the goods). For each delivery or receipt of goods, the exporter and importer must keep documents proving the delivery or receipt of goods (such as commercial invoices, VAT invoices, sales invoices, goods dispatch invoices, etc.), be responsible for storage at the enterprise and present them to the customs authority on request.

Declarants are permitted to use goods after the delivery or receipt of which are completed.”

54. Amendments to the name of Chapter V:

“Chapter V

HANDLING REFUSAL to receive GOODS and misdelivered goods”

55. Amendments to Article 95 of Circular No. 38/2015/TT-BTC:

“Article 95. Refusal to receive goods and misdelivered goods

1. Cases of refusal to receive goods

a) Goods are not conformable with the sales contract as stipulated in Article 39 of the Commercial Law;

b) Goods are not conformable with the bonded warehouse lease contract or the consignor fails to fulfill the terms stipulated in the bonded warehouse lease contract;

c) The consignee indicated on the bill of lading refuses to receive goods due to the absence of a sales contract or an agreement to send goods to Vietnam.

2. Misdelivery of goods

a) Goods are misdelivered to Vietnam by carriers;

b) Goods are misdelivered to Vietnam by consignors;

c) Goods are undeliverable in Vietnam.

3. Goods that are misdelivered, lost, undeliverable or are refused by the recipient, as well as goods that are misrouted during postal or express delivery, shall be handled in accordance with the regulations stipulated in Circular No. 191/2015/TT-BTC dated November 24, 2015 amended and supplemented by Circular No. 56/2019/TT-BTC dated August 23, 2019 and further amended and supplemented by Circular No. 29/2025/TT-BTC dated May 26, 2025 issued by the Minister of Finance.

56. Amendments to Article 96 of Circular No. 38/2015/TT-BTC:

“Article 96. Handling of refusal to receive goods and misdelivered goods

1. Handling of consignee refusing to receive goods

a) In cases where an import customs declaration has not been registered.

The carrier or the carrier’s agent submits a dossier through the e-customs system to the customs authority managing the goods storage location, including:

a.1) Notification of refusal to accept goods by the consignee as recorded on the transport document;

a.2) Transport documents and other documents proving the refusal to receive goods corresponding to each case prescribed in clause 1 Article 95 of this Circular;

a.3) Plans for handling rejected goods

The customs authority managing the storage location shall review the dossier on refusal to receive goods; if appropriate, they shall conduct the supervision of goods actually exported from Vietnam through the checkpoint of import or international checkpoint. In cases where the consignor requests the sale of goods to an enterprise in Vietnam, they should instruct the carrier or the carrier’s agent to adjust the consignee’s information indicated on the cargo manifest in accordance with the provisions of Article 63 and Article 67 of Decree No. 08/2015/ND-CP amended and supplemented by Clause 33 and Clause 36, Article 1 of Decree No. 167/2025/ND-CP in order to carry out corresponding import procedures as prescribed in this Circular.

In cases where the dossier is not conformable or violations are detected, the handling shall be carried out as prescribed.

b) In cases where the import declaration has been registered and the goods are still within the CCA

b.1) When it is discovered that the consignor does not comply with the contents of the bonded warehouse sales contract or the bonded warehouse lease contract, if the consignee refuses to receive the goods and requests re-export, the consignee shall submit to the Customs authority where the declaration is registered a dossier comprising:

b.1.1) A written notice of refusal to receive the goods;

b.1.2) A written confirmation from the consignor regarding the non-compliance of the goods with the sales contract or the lease contract and proposed handling solution;

b.1.3) Other documents proving the refusal to receive the goods (sales contract, goods inspection certificate, etc.);

b.2) The customs authority where the declaration is registered shall review the dossier on refusal to receive goods and conduct physical inspection of goods; if appropriate, they shall conduct the supervision of goods actually exported from Vietnam through the checkpoint of import or international checkpoint. In cases where goods are stored at locations managed by another customs authority, the customs authority where the declaration is registered shall notify the customs authority managing the storage location through the e-customs system to facilitate the cooperation in the supervision of goods actually exported from the territory of Vietnam through checkpoint of import or the international checkpoint.

In the event that the consignor requests a change of consignee information, they shall contact the carrier to adjust the consignee information on the cargo manifest in accordance with the provisions of Article 63 and Article 67 of Decree No. 08/2015/ND-CP amended by Clauses 33 and 36 of Article 1 of Decree No. 167/2025/ND-CP; the previous consignee shall cancel the customs declaration in accordance with the provisions of Article 22 of this Circular; the new consignee, after the consignee information has been adjusted on the cargo manifest, shall carry out customs procedures and pay all applicable taxes in accordance with regulations.

In cases where the consignor does not reclaim the goods and does not re-export them, the customs authority shall handle them in accordance with Government regulations and establish public ownership, as well as in accordance with the Ministry of Finance’s provisions on the handling of stock items within the CCA.

In cases where the dossier is not conformable or violations are detected, the handling shall be carried out as prescribed.

c) In the case where goods have been removed from the CCA

The customs authority where the declaration is registered shall review the dossier on refusal to receive goods; if appropriate, they shall conduct the supervision of goods actually exported from Vietnam or cooperate with the customs authority of the checkpoint of import in conducting the supervision of goods actually exported from Vietnam.

In cases where there is insufficient basis to determine the compliance of the documents in the customs dossier, accounting books and documents of the enterprise shall be inspected, the consignee shall be requested to provide information on whether the mis-sent shipment has been legalized through consular authentication, and verification shall be carried out with competent regulatory agency and other relevant agencies (shipping companies, forwarding companies, banks, insurance companies, tax authorities) within a period not exceeding 30 working days. If the accounting books and documents are found conformable, the procedures shall be carried on; if the they are not conformable or the customs authority does not have sufficient basis, the refusal to receive goods shall be rejected and appropriate actions shall be taken as prescribed by law;

2. Handling cases of misdelivery of goods

In cases where goods are sent to wrong wrong consignee, the handling of which can only be carried out if the goods have not been registered in the import customs declaration and the goods are still within the CCA.

a) The consignor, carrier, or authorized person shall submit to the Customs authority managing the goods storage location a dossier consisting of:

a.1) A document explaining the reason for the misdelivery and proposing a solution;

a.2) Other documents proving the misdelivery of the goods (bill of lading; letters or electronic communications between the consignor and the carrier; agreements on the conveyance or transportation of goods; sales contracts with the new consignee, etc.).

b) Responsibilities of the customs authority:

The customs authority managing the goods storage location shall, based on the dossier sent to the wrong consignee and/or a physical inspection of the goods if appropriate, carry out as follows:

b.1) In the case of re-export: Conduct supervision of the goods being actually exported out of the territory of Vietnam through the checkpoint of import;

b.2) In the case of changing the consignee information: Accept the adjustment of the carrier’s cargo manifest.

In cases where the dossier is not conformable or violations of regulations on smuggling or commercial fraud are detected, the handling shall be carried out as prescribed.”

57. Amendments to clause 4 Article 102 of Circular No. 38/2015/TT-BTC:

“4. During the period when the decision is in effect, if the enterprise engages in importing goods without proper customs declaration under the authority of the leader of the customs team or higher, or if the inspection location does not meet customs inspection requirements, or if the enterprise submits a written request to terminate operations, the Director of the Regional Customs Sub-Department shall issue a decision to terminate the operations of the inspection location. In cases where the enterprise is penalized for the violation against regulations on importing goods without proper customs declaration, the inspection location at manufacturing facilities, factories or project sites shall not be recognized for 2 years from the date of issuance of the decision.”

58. Amendments to clause 1 Article 105 of Circular No. 38/2015/TT-BTC:

“1. Applications for tax exemption

a) Applications for tax exemption shall comply with the provisions of clause 1 Article 14 of Circular No. 06/2021/TT-BTC dated January 22, 2021 of the Minister of Finance of Vietnam elaborating the Law on Tax Administration dated June 13, 2019 on tax administration applicable to exports and imports.

For goods purchased, sold, or exchanged by border residents in cases where they are exempt from taxes according to the provisions of Clause 1, Article 9 of Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government: Taxpayers shall provide additional information about their personal identification number (PIN).

In cases where customs authorities are unable to retrieve information of border residents through the methods specified in Clause 2, Article 14 of Decree No. 104/2022/ND-CP dated December 21, 2022 of the Government, taxpayers must present a border pass, citizen ID card, or a certificate confirming residence information.

b) For goods imported to directly serve security and national defense purposes

b.1) Applications for tax exemption in cases of requesting tax exemption prior to customs procedures:

An application for tax exemption shall comply with the provisions of Clause 3, Article 20 of Decree No. 134/2016/ND-CP dated September 1, 2016 amended and supplemented by Clause 2, Article 2 of Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government. In addition, the taxpayer shall additional the original or an import license issued by the Ministry of Public Security or the Ministry of National Defense as prescribed in clause 3 Article 8 of Decree No. 69/2018/ND-CP dated May 15, 2018 of the Government elaborating the Law on Foreign Trade Management.

In the case of adjusting the content on the import license, based on the original official dispatch notifying the adjustment of the import license and the original document concerning adjustments to the import license along with the accompanying dossier from the Ministry of Public Security, the Ministry of National Defense or the unit authorized or delegated by the Ministry of Public Security or the Ministry of National Defense; the Customs Department shall adjust the Tax exemption notification in accordance with the adjustments to the import license to serve as the basis for import tax exemption under the regulations;

b.2) Applications for tax exemption in customs clearance:

In addition to the documents stipulated in Clause 1, Point a, Article 14 of Circular No. 06/2021/TT-BTC dated January 22, 2021 issued by the Minister of Finance, the taxpayer shall submit the Tax exemption notification and the notification of adjustments to the Tax exemption notification in cases of adjustment of the import license of the Customs Department with the stamp of the agency requesting the tax exemption (presenting the originals of such documents for verification); and an import quota monitoring sheet for the customs authority to carry out the deduction.

In cases where the Tax exemption notification from the Customs Department is issued through the e-customs system, the taxpayer is not required to submit the Tax exemption notification; the customs authority shall grant the tax exemption in accordance with regulations by using the Tax exemption notification on the e-customs system.”

59. Amendments to clause 10 Article 129 of Circular No. 38/2015/TT-BTC amended by clause 63 Article 1 of Circular No. 39/2018/TT-BTC:

“10. The customs authority that issues the tax refund decision for applications eligible for tax refund before inspection shall conduct post-refund inspections based on the risk management principles in tax administration within 05 years from the date of issuing the tax refund decision in accordance with the provisions of the law on tax administration.”

60. Amendments to Article 132 of Circular No. 38/2015/TT-BTC amended by clause 65 Article 1 of Circular No. 39/2018/TT-BTC:

“Article 132. Settlement of refunded taxes, late payment interest and fines

1. The refund of taxes, late payment interest and fines from the state budget, based on the request of the taxpayer, shall be checked and compared by the customs authority through the Accounting System and processed as follows:

a) If the taxpayer no longer owes any taxes, late payment interest, fines and other amounts payable, including any outstanding fees and charges (except for fees and charges arising from declarations in the month up to the 10^th of the following month):

a.1) In the case where the taxpayer requests a refund: the customs authority shall, based on the decision on refund of tax, late payment interest or fines, prepare a Refund order using the form prescribed in Circular No. 77/2017/TT-BTC dated July 28, 2017 of the Minister of Finance amended and supplemented by Circular No. 19/2020/TT-BTC dated March 31, 2020 of the Minister of Finance, and send it to the State Treasury for execution of the refund to the taxpayer;

a.2) In the case where the taxpayer requests offsetting against the tax payable of subsequent declarations: After the taxpayer incurs taxes payable and submits a written request for tax offsetting, the customs authority shall, based on the refund decision and the taxpayer’s written request, prepare and send a document concerning adjustments to the state budget revenue or a payment authorization to the State Treasury for implementation of both refund and offsetting against the amounts payable; in the event that a refund remains, the provisions of point a.1 of this clause shall be applied.

b) If the taxpayer owes any taxes, late payment interest, fines and other amounts payable, including any outstanding fees and charges (except for fees and charges arising from declarations in the month up to the 10^th of the following month) payable to the state budget:

b.1) In the case where the taxpayer requests offsetting, the customs authority shall prepare a document concerning adjustments to the state budget revenue or a refund cum offset order using the form specified in Circular No. 77/2017/TT-BTC dated July 28, 2017 amended and supplemented by Circular No. 19/2020/TT-BTC dated March 31, 2020 of the Minister of Finance, and send it to the State Treasury to pay the state budget on behalf of the taxpayer;

b.2) In the case where the taxpayer does not request offsetting but the customs authority detects that the taxpayer has not fully paid taxes, late payment interest, fines, other amounts payable, including fees and charges that remain outstanding: the customs authority shall carry out the settlement according to the provisions in point b.1 of this clause and send a notification of the settlement to the taxpayer using form No. 28/TBBT/NVTHQ of Appendix VI enclosed herewith;

b.3) In cases where, after offsetting, there is an excess amount, it shall be refunded to the taxpayer according to the provisions at point a.1 of this clause.

2. Period of implementation

The time limit for the customs authority to settle the amounts refundable to the taxpayer shall comply with the provisions of Articles 129 and 131 of this Circular.

3. Regarding the VAT refundable as stipulated in clause 1 of this Article, the taxpayer is responsible for declaring adjustments to the tax authority managing the enterprise for the amount of VAT previously deducted before requesting the customs authority for a refund in accordance with the regulations.

After issuing the refund decision, the customs authority shall provide information to the tax authority.”

61. Amendments to Article 140 of Circular No. 38/2015/TT-BTC amended by clause 71 Article 1 of Circular No. 39/2018/TT-BTC:

“Article 140. Certification of fulfillment of tax liabilities

1. Any taxpayer or competent authority that wishes to have fulfillment of tax liabilities certified (including amounts of taxes, late payment interest, fines, other paid amounts, and/or the amount paid to state budget) shall make a written request for certification of fulfillment of tax liabilities using Form No. 05 of Appendix IIa enclosed herewith and submit it to the customs authority through the e-customs system. In the case where a physical application is submitted, the taxpayer or the competent authority shall send a written request for certification of fulfillment of tax liabilities using Form No. 34/CVXNHT/NVTHQ of Appendix VI enclosed herewith to the regional Customs Sub-department or the Customs unit (in areas where the regional Customs Sub-Department is not located) where the organization, individual has its headquarters, the nearest branch or the nearest manufacturing facility.

2. Within 03 working days from the receipt of the official dispatch requesting certification of tax debt, the customs authority is responsible for inspecting and certifying the fulfillment of tax liabilities and notifying the taxpayer or the competent authority of:

a) granting certification of fulfillment of tax liabilities;

b) rejecting certification of fulfillment of tax liabilities and specifying the declaration on which the tax liabilities have not been fulfilled;

c) completing the application which will be the basis for the customs authority to certify the fulfillment of tax liabilities.

3. In the case where the taxpayer requests certification of fulfillment of tax liabilities to serve the process of dissolution, shutdown or TIN closing, they must not open any customs declaration from the day on which the customs authority issues a certification of fulfillment of tax liabilities.

In the case where, after certifying the fulfillment of tax liabilities, the taxpayer has not yet completed the procedures for dissolution, shutdown or TIN closing, and the taxpayer wishes to continue registering customs declarations, the taxpayer or the requesting agency shall have the unit that confirmed the completion of tax obligations provide a confirmation to allow the taxpayer to continue carrying out import and export activities.”

62. Amendments to Article 141 of Circular No. 38/2015/TT-BTC amended by clause 72 Article 1 of Circular No. 39/2018/TT-BTC:

“Article 141. Collection of information serving post-clearance inspection

1. Collection of information

The customs authority is entitled to request declarants, regulatory bodies, and entities related to the exportation, exportation, exports or imports to provide information serving post-clearance inspection as prescribed in Article 18, Article 79, Article 80, Article 82, Article 95, Article 96 of Law No. 54/2014/QH13 and Article 107, Article 108 of Decree No. 08/2015/ND-CP and the relevant provisions.

2. Organization of collection

Before, during and after post-clearance inspection and handling of the post-clearance inspection results, the customs authority may collect information from regulatory bodies, organizations and individuals that are involved in exportation or importation or related to exports or imports regarding suspected issues, inconsistencies, or signs of violations against the law related to customs dossiers, declared information, management and use of exports or imports.

The customs authority may collect and verify information overseas in accordance with regulations of law where necessary.

3. Power to collect information

Director of the Department of Customs, Director of Post-clearance Inspection Department, Directors of Regional Customs Sub-Departments, Leaders of the Post-Clearance Audit and Inspection Teams, and Leaders of Customs Teams are authorized to collect information as prescribed in Clauses 1 and 2 of this Article.

During site inspection at the declarants’ premises, the chief of the post-clearance inspectorate may collect information in accordance with Clause 1 and Clause 2 of this Article if such information is urgent.

4. Methods of information collection

a) Collecting information in writing:

The individual having power to collect information shall make a written inquiry, which is to be sent to the agencies, organizations or individuals specified in Clause 1 of this Article.

The inquiry must clearly specify the scope, content of the information required, the method of information provision, and the deadline for receiving the information according to Form No. 12/TTTT of Appendix VIII hereof.

Agencies, organizations and individuals who are inquired are responsible for providing information to the customs authority in person, by registered mail, by fax, or through the customs authority’s e-customs system (if available);

b) Collecting information in person: The individual having power to collect information shall assign an official to directly contact the organizations or individuals mentioned in clause 1 of this Article to ask for information, dossiers, documents and electronic data (if available). The information collection shall be recorded using Form No. 11/BBLV of Appendix VIII hereof.

In cases of directly collecting information from the customs declarant, this shall only be carried out when the customs declarant submits a written inquiry directly to the customs authority.

The delivery and receipt of documents (if any) shall be recorded using Form No. 10/BBGN of Appendix VIII hereof (accompanied by the dossiers, documents and data).

In cases of collecting and verifying information abroad, the Director of the Department of Customs shall organize the implementation.”

63. Amendments to Article 142 of Circular No. 38/2015/TT-BTC amended by clause 73 Article 1 of Circular No. 39/2018/TT-BTC:

“Article 142. Post-clearance inspection at customs authorities’ premises

1. Cases of inspections and power to decide inspection

a) The leader of a customs team is entitled to decide site inspection of customs dossiers within 60 days from the customs clearance is granted to the date on which the decision on inspection is signed. To be specific:

a.1) The cases of inspection are specified in Clause 1 Article 78 of Law No. 54/2014/QH13;

a.2) The cases in which risk analysis is required are specified in Clause 2 Article 78 of the Law on Customs;

a.3) Do not carry out an inspection in the following cases:

a.3.1) The shipments are identical or similar to the shipments that have undergone post-clearance inspection and approved by the customs authority, unless new information is provided or violations are suspected. If there are suspicions about the identical or similar shipments, the leader of the customs team shall submit a report to the Director of the Regional Customs Sub-Department for consideration and handling within their jurisdiction;

a.3.2) In case of taxation risk due to large quantity of goods or diverse categories of goods, a post-clearance inspection at the declarant’s premises is mandatory.

b) The Director of a Regional Customs Sub-Department is entitled to decide inspection within 05 years from the registration date of a declaration. To be specific:

b.1) The cases in which a post-clearance inspection is mandatory specified in Clause 1 Article 78 of Law No. 54/2014/QH13. If new information is provided or violations are suspected after an inspection has been carried out in the cases mentioned in Point a of this Clause, the Director of the Regional Customs Sub-Department shall decide whether to carry out an inspection at the Regional Customs Sub-Department or at the declarant’s premises in accordance with Article 143 of this Circular;

b.2) The cases of inspection specified in Clause 2 Article 78 of Law No. 54/2014/QH13 (except for the cases in which an inspection has been carried out in Point a of this Clause).

2. The following documents shall be inspected

The customs dossier, commercial invoices, transport documents, sales contracts, documents certifying goods origins, payment documents, technical documents of the exports or imports specified in Article 79 of Law No. 54/2014/QH13.

3. Procedures for inspection

a) Issuance of the decision on post-clearance inspection:

a.1) Director of a Regional Customs Sub-department or Leader of a Customs team shall issue a decision on post-clearance inspection at the customs authority’s premises according to Form No. 01/2015-KTSTQ in Appendix VII hereof, request the declarant to provide the commercial invoices, transport documents, sales contracts, documents certifying goods origins, payment documents, technical documents of the goods undergoing inspection and provide explanation;

a.2) The decision on post-clearance inspection shall be sent to the customs declarant according to the provisions of Article 100 of Decree No. 08/2015/ND-CP dated January 21, 2015 amended and supplemented by Clause 54, Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government.

In necessary cases, in order to ensure the effective and compliant inspection and facilitate the customs declarant, the person issuing the inspection decision shall issue a written notification using Form No. 13/CBTL of Appendix VIII hereof to the customs declarant to inform them of the documents that need to be prepared (customs dossier, relevant supporting documents as prescribed), and to appoint an authorized representative to work with the inspectorate.

b) Carry out the inspection and process the inspection result:

b.1) The declarant does not comply with the decision on post-clearance inspection: The customs authority shall handle administrative violations in accordance with the law on the basis of the results of the inspection of the customs authority’s existing dossiers, documents and data. To be specific:

b.1.1) If a conclusion cannot be given, the person issuing the inspection decision shall consider processing the results as per regulations;

b.1.2) If a conclusion can be given, the person issuing the inspection decision shall issue a notification of inspection result and administrative decisions (if any).

After administrative penalties are imposed, the customs authority shall update information on the e-customs system, according to which proper inspection shall be carried out (inspection of dossiers or physical inspection of goods) regarding the declarant’s next shipments.

b.2) The declarant complies with the decision on post-clearance inspection:

b.2.1) The customs authority shall carry out the inspection according to the contents and scope of the inspection decision on the basis of application of risk management principles and provide conclusions for each content inspected.

The inspection contents and any explanations (if applicable) shall be recorded and verified in inspection reports using Form No. 08/BBKT of Appendix VIII hereof, accompanied by dossiers, documents and evidence provided, explained or substantiated by the customs declarant. The customs authority shall collect information as prescribed in Article 141 of this Circular if necessary;

b.2.2) The declarant shall provide commercial invoices, transport documents, sales contracts, documents certifying goods origins, payment documents, technical documents of the goods undergoing inspection and provide explanation in accordance with Article 79 and Article 82 of Law No. 54/2014/QH13; send a representative to work with the customs authority.

During the inspection period, the declarant may provide relevant additional information and documents to prove the accuracy of the declaration and to clarify any concerns raised by the customs authority.

b.3) Processing inspection results: After an inspection result is given, follow instructions in Clause 3 Article 79 of Law No. 54/2014/QH13, Article 100 of Decree No. 08/2015/ND-CP amended by clause 54 Article 1 of Decree No. 167/2025/ND-CP and Point c.4 Clause 3 Article 143 of this Circular.

4. Notification of inspection results:

a) The notification shall comply with the provisions of Article 97 of Decree No. 08/2015/ND-CP amended by clause 51 Article 1 of Decree No. 167/2025/ND-CP.

b) The person having power to issue inspection decision shall issue a notification of inspection results using Form No. 05/TBKQ of Appendix VIII enclosed herewith and send it to the declarant in person, by registered mail, fax or email.”

64. Amendments to Article 143 of Circular No. 38/2015/TT-BTC amended by clause 74 Article 1 of Circular No. 39/2018/TT-BTC:

“Article 143. Post-clearance inspection at declarants’ premises

1. Cases of inspection:

a) The cases specified in Clause 1 Article 78 of Law No. 54/2014/QH13, including the cases in which the customs authority receives new information or there are new suspicions of violations or new taxation risks after a post-clearance inspection has been carried out at the customs authority’s premises;

b) The cases specified in clause 2 and clause 3 Article 78 of Law No. 54/2014/QH13;

2. The following documents shall be inspected

The customs dossier, accounting books, records, other documents, data related to the exports or imports; the actual status of exports or imports if necessary and possible as prescribed in Law No. 54/2014/QH13 within 05 years from the registration date of the customs declaration.

3. Procedures for inspection

a) Issuance of the decision on post-clearance inspection:

a.1) Director of the Department of Customs, Director of a Post-Clearance Inspection Sub-Department, Director of a regional Customs Sub-Department shall issue a decision on post-clearance inspection at the declarant’s premises using Form No. 01/QĐKT of Appendix VIII hereof;

a.2) In the cases specified in Clause 2 and Clause 3 Article 78 of Law No. 54/2014/QH13, the inspection decision shall be sent in person, by registered mail, fax or email to the declarant within 03 working days from the day on which it is signed and at least 05 working days before the inspection date.

In cases of complex inspection or large data volumes, in order to ensure the effective and compliant inspection and facilitate the customs declarant, the person issuing the inspection decision shall issue a written notification using Form No. 13/CBTL of Appendix VIII hereof to the customs declarant to inform them of the documents that need to be prepared (customs dossier, accounting books, relevant supporting documents, etc.) and to appoint an authorized representative to work with the inspectorate (using Form No. 13/CBTL of Appendix VIII hereof).

a.3) In the case of inspection based on signs of violation stipulated in Clause 1, Article 78 of Law No. 54/2014/QH13, the inspection decision shall be delivered directly to the customs declarant or the authorized representative of the customs declarant during working hours immediately after the inspection decision is announced, without prior notice.

b) The declarant does not comply with the decision on post-clearance inspection:

The customs authority shall impose administrative penalties in accordance with the law on the basis of the results of the inspection of the customs authority’s existing dossiers, documents and data, and issue administrative decisions (if any).

After administrative penalties are imposed, the customs authority shall update information on the e-customs system, according to which proper inspection shall be carried out (inspection of dossiers or physical inspection of goods) regarding the declarant’s next shipments.

c) The declarant complies with the decision on post-clearance inspection:

c.1) The customs authority shall announce the inspection decision according to Form No. 09/BBCB of Appendix VIII hereof;

c.2) The customs authority shall carry out the inspection according to the contents and scope of the inspection decision on the basis of application of risk management principles and provide conclusions for each content inspected.

The inspection contents and any explanations (if applicable) shall be recorded and verified in inspection reports using Form No. 08/BBKT of Appendix VIII hereof, accompanied by dossiers, documents and evidence provided, explained or substantiated by the customs declarant as the basis for the inspection conclusion. The customs authority shall collect information as prescribed in Article 141 of this Circular if necessary;

c.3) The customs declarant is responsible for submitting and presenting information, data, documentation and dossiers to the customs authority in accordance with the provisions at point b, clause 3, Article 80 of Law No. 54/2014/QH13 and Article 16a of this Circular. The declarant may provide relevant additional information and documents to prove the accuracy of the declaration and to clarify any concerns raised by the customs authority.

c.4) Processing inspection results:

c.4.1) The customs authority shall accept the declaration of the declarant in cases where the information, dossier, documents, materials, data and explanations of the declarant demonstrate that the declaration is accurate;

c.4.2) The customs authority shall handle the following cases in accordance with legal regulations:

c.4.2.1) Dossier, documents, materials and data provided by the customs declarant to the customs authority are illegal;

c.4.2.2) The contents among the documents and materials within the customs dossier; between the customs dossier declared, submitted, or presented to the customs authority and the dossiers, documents, materials and data retained by the customs declarant according to legal regulations; between the customs dossier and accounting books or accounting vouchers; between the customs dossier and the enterprise’s explanations; between the customs dossier, accounting books, or accounting vouchers and other related documents or materials are contradictory or unreasonable, and the customs declarant fails to explain, provides explanations without basis, or gives explanations that are inappropriate;

c.4.2.3) After the deadline requested by the customs authority, if the declarant fails to provide, refuses, delays, extends the provision of information, dossiers, documents, accounting books, documents, data, and other papers or documents (related to import and export activities, imports or exports) that must be stored in accordance with regulations;

c.4.2.4) The customs authority proves that the declaration made to the customs authority is not consistent with the facts based on dossiers, documents, materials and data collected from the declarant and relevant agencies, organizations and individuals;

c.4.2.5) The declarant fails to declare, inaccurately declares or incompletely declares the information on the customs declaration or the value declaration according to the guidance in Appendix II hereof and Circular No. 39/2015/TT-BTC dated March 25, 2015 of the Minister of Finance, affecting tax policies or management policies for exports and imports; and the cases prescribed in Clause 12, Article 1 of this Circular;

c.4.2.6) The customs declarant does not declare or inaccurately and incompletely declares the information related to the determination of tax liabilities; inaccurately declares goods that are not subject to VAT, are eligible for tax exemption, tax reduction, tax refund, or tax cancellation; unilaterally repurposes goods or sell domestically goods that are not subject to tax or are eligible for tax exemption without declaring or paying taxes as required; after the prescribed deadline, the declarant fails to report or reports inaccurate data to the customs authority.

c.4.2.7) Goods that do not meet the origin criteria; violate regulations on issuing certificates of origin, violate regulations on self-certification of origin, violate regulations on direct transportation and other regulations of law on origin;

c.4.2.8) The information, data, documents and dossier provided by the customs declarant (import for processing or manufacturing of exports) that have been declared, submitted or presented to the customs authority are inconsistent with the actual management and use of materials, supplies, machinery and equipment since their importation, during the manufacturing process, until the products are exported.

c.4.2.9) Other cases prescribed by law.

The processing of post-clearance inspection results shall comply with the provisions of point c.4, clause 3 of this Article and other relevant regulations in this Circular.

4. Inspection conclusion

The conclusion shall comply with the provisions of clause 2 Article 98 of Decree No. 08/2015/ND-CP amended by clause 52 Article 1 of Decree No. 167/2025/ND-CP.

The customs authority shall issue a draft post-clearance inspection conclusion and send it to the customs declarant in person, by registered mail, fax or email.

Director of the Department of Customs, Director of a Post-Clearance Inspection Sub-Department, Director of a regional Customs Sub-Department shall issue a post-clearance inspection conclusion using Form No. 04/KLKT of Appendix VIII hereof and send it to the declarant in person, by registered mail, fax or email.”

65. Amendments to Article 144 of Circular No. 38/2015/TT-BTC:

“Article 144. Amendment, extension, suspension and cancellation of inspection decisions:

1. Amendments to the post-clearance inspection decision: comply with the provisions of clause 1 Article 99 of Decree No. 08/2015/ND-CP. The customs authority shall issue the inspection decision according to Form No. 02/QĐSĐ of Appendix VIII hereof;

2. Extension of inspection period: Comply with the provisions of point a, clause 2, Article 80 of Law No. 54/2014/QH13. The Customs Authority shall issue the Decision using Form No. 03/QĐGH of Appendix VIII hereof.

3. Suspension of post-clearance inspection:

a) Suspension when the customs authority has not conducted post-clearance inspection:

comply with the provisions of clause 2 Article 99 of Decree No. 08/2015/ND-CP amended by clause 53 Article 1 of Decree No. 167/2025/ND-CP.

The customs declarant shall submit a written request for suspension to the customs authority in person, by registered mail, fax or through the customs authority’s e-customs system (if available). The person who issued the post-clearance inspection decision shall consider making a decision.

If the suspension gives rise to a requirement to amend or supplement the post-clearance inspection decision in accordance with Clause 1, Article 99 of Decree No. 08/2015/ND-CP, the customs authority shall issue a Decision to amend the post-clearance inspection decision using Form No. 02/QĐSĐ, Appendix VIII hereof.

b) Suspension when the customs authority is conducting post-clearance inspection: comply with the provisions of clause 2 Article 99 of Decree No. 08/2015/ND-CP amended by clause 53 Article 1 of Decree No. 167/2025/ND-CP.

If the customs declarant requests a suspension of the post-clearance inspection, the customs declarant shall submit a written request for suspension to the customs authority in person, by registered mail, fax or through the customs authority’s e-customs system (if available). The person who issued the post-clearance inspection decision shall consider making a decision and inform the declarant.

If the customs authority suspends the post-clearance inspection, the customs authority shall issue a suspension notification using Form No. 07/TBTD of Appendix VIII hereof.

In the case of suspension due to objective factors affecting the timing of the inspection, the person who issued the inspection decision may suspend the post-clearance inspection but no more than three times. The duration of each suspension shall not exceed five working days.

4. Cancellation of the post-clearance inspection decision: Comply with the provisions of clause 3 Article 99 of Decree No. 08/2015/ND-CP. The customs authority shall issue the decision according to Form No. 06/QĐH of Appendix VIII hereof;

66. Amendments to Article 145 of Circular No. 38/2015/TT-BTC:

“Article 145. Organization of conduction of post-clearance inspection

1. Organization of conduction of post-clearance inspection

a) The Director of the Department of Customs shall organize, direct and manage the post-clearance inspection nationwide and provide guidance on post-clearance inspection operations across the country;

b) The Director of the Post-Clearance Inspection Sub-Department is responsible for advising on the direction, management and inspection of post-clearance activities, providing guidance on post-clearance inspection operations nationwide and organizing post-clearance inspections; directing, organizing and managing inspectorates during the inspection at the customs declarant’s premises to ensure compliance and handle the inspection results as required;

c) The Director of the Regional Customs Sub-Department is responsible for directing, managing and inspecting post-clearance activities, providing guidance on post-clearance inspection operations within its jurisdiction; organizing post-clearance inspections; directing, organizing and managing inspectorates during the inspection at the customs declarant’s premises to ensure compliance and handle the inspection results as required;

d) The Leader of the Post-Clearance Inspection and Audit Team is responsible for advising the Director of the Regional Customs Sub-Department on the direction, management and inspection of post-clearance activities, providing guidance on post-clearance inspection operations within its jurisdiction; organizing post-clearance inspections as assigned by the Director of the Regional Customs Sub-Department; directing, organizing and managing inspectorates during the inspection at the customs declarant’s premises to ensure compliance and handle the inspection results as required;

e) The Leader of the customs team

e.1) Sign decisions, organize post-clearance inspections, and handle post-clearance inspection results for cases specified in Clause 1, Article 142 of this Circular.

Organize post-clearance inspections as assigned by the Director of the Regional Customs Sub-Department;

e.2) Impose penalties for administrative violations against regulations on customs under their jurisdiction.

2. Organization of the handling of matters related to the notification of post-clearance inspection results/conclusions

The persons having authority to decide post-clearance inspections shall organize the implementation or assign subordinate authorized persons in accordance with the law to handle matters related to the notifications of inspection results/conclusions of post-clearance inspections as prescribed in Article 100 of Decree No. 08/2015/ND-CP dated January 21, 2015 amended by Clause 54, Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government.

67. Amendments to appendices

a) Appendices I, 1A, 1B II, V, VI, IX enclosed with Circular 38/2015/TT-BTC amended by Circular 39/2018/TT-BTC are amended or replaced by Appendix I of this Circular;

b) Appendix VIII enclosed with Circular 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance is amended by Appendix II of this Circular;

c) Appendix X enclosed with Circular 38/2015/TT-BTC dated March 25, 2015 amended by Circular No. 39/2018/TT-BTC of the Minister of Finance is amended by Appendix III of this Circular;

d) Appendix XI on forms and documents related to the application of the priority treatment under the provisions of Article 11 of Decree No. 08/2015/ND-CP amended by Clause 6, Article 1 of Decree No. 167/2025/ND-CP is supplemented by Appendix IV of this Circular;

d) Appendix XII on forms used for carrying out the procedures for classification of composite machines or machine units falling under Chapter 84, Chapter 85 and Chapter 90 of the Vietnam’s nomenclature of exports and imports; and classification of unassembled or disassembled machinery and equipment as prescribed in Article 7 and Article 8 of Circular No. 14/2015/TT-BTC dated January 30, 2015 of the Minister of Finance and its amendments (if any) is supplemented by Appendix V of this Circular.

68. Replacement of certain phrases in Circular No. 38/2015/TT-BTC amended by Circular No. 39/2018/TT-BTC

a) The phrase “General Department of Customs” is replaced with the phrase “Department of Customs”.

b) The phrase “Department of Customs” is replaced with the phrase “Regional Customs Sub-Department”.

c) The phrase “Customs Sub-Department” is replaced with the phrase “Customs/customs authority”.

d) The phrase “Customs Sub-Department of the checkpoint” is replaced with the phrase “Customs/customs authority of the checkpoint”.

dd) The phrase “Director General of the General Department of Customs” is replaced with the phrase “Director of the Department of Customs”.

e) The phrase “Director of the Department of Customs of a province or city” is replaced with the phrase “Director of the Regional Customs Sub-Department”.

g) The phrase “Director of the Customs Sub-Department” is replaced with the phrase “Leader of the Customs Team”.

h) Certain phrases in Articles 52, 52a, 52b are replaced as follows:

h.1) In Clause 3, Clause 6, Clause 8 Article 52; Clause 1, Clause 3, Clause 4, Clause 7, Clause 8 Article 52a; Clause 4 Article 52b: The phrase “Article 51b” is replaced with the phrase “Article 51”; the phrase “Clause 2 Article 51b” is replaced with the phrase “Clause 1 Article 51”; the phrase “Clause 3 Article 51b” is replaced with the phrase “Clause 2 Article 51”; the phrase “Clause 4 Article 51b” is replaced with the phrase “Clause 3 Article 51”;

h.2) In Clause 1 and 2 Article 52b: The phrase “clause 1 Article 51a” is replaced with the phrase “clause 2 Article 51b”; the phrase “clause 2 Article 51a” is replaced with the phrase “clause 3 Article 51b”;

h.3) In Clause 3 Article 52b; The phrase “Article 51” is replaced with the phrase “Article 51a”;

h.4) In Clause 4 Article 52b; The phrase “clause 7 Article 50” is replaced with the phrase “clause 5 Article 51”; the phrase “Point c clause 1 Article 51” is replaced with the phrase “point a.1 clause 1 Article 51a”;

i) Certain phrases in Article 91 are replaced as follows:

i.1) In clause 3: The phrase “clause 2 Article 51b” is replaced with the phrase “clause 1 Article 51”; the phrase “clause 3 Article 51b” is replaced with the phrase “clause 2 Article 51”;

i.2) In clause 11: The phrase “Article 51b” is replaced with the phrase “Article 51”.

k) Certain phrases related to forms are replaced as follows:

k.1) The phrase “Form No. 01/XĐTMS/TXNK” is replaced with the phrase “Form No. 01/XĐTMS/NVTHQ”;

k.2) The phrase “Form No. 02/XĐTTG/TXNK” is replaced with the phrase “Form No. 02/XĐTTG/NVTHQ”;

k.3) The phrase “Form No. 03/QĐĐC/TXNK” is replaced with the phrase “Form No. 03/QĐĐCT/NVTHQ”;

k.4) The phrase “Form No. 04/TBBLT/TXNK” is replaced with the phrase “Form No. 04/TBBLT/TXNK”;

k.5) The phrase “Form No. 06/BKKTT/TXNK” is replaced with the phrase “Form No. 06/BKKTT/NVTHQ”;

k.6) The phrase “Form No. 09/QĐHT/TXNK” is replaced with the phrase “Form No. 09/QĐHT/NVTHQ”;

k.7) The phrase “Form No. 19/TB-TTN-TCN1/TXNK” is replaced with the phrase “Form No. 19/TB-TTN-TCN2/NVTHQ”;

k.8) The phrase “Form No. 20/TB-TTN-TCN1/TXNK” is replaced with the phrase “20/TB-TTN-TCN1/NVTHQ”;

k.9) The phrase “Form No. 21/TBKT/TXNK” is replaced with the phrase “Form No. 21/TBKT/NVTHQ”;

k.10) The phrase “Form No. 27/CVĐNHNT/TXNK” is replaced with the phrase “Form No. 09/CVĐNHNT/NVTHQ”;

k.11) The phrase “Form No. 28/TBBT/TXNK” is replaced with the phrase “Form No. 28/TBBT/NVTHQ”;

k.12) The phrase “Form No. 29/TBTCNCT/TXNK” is replaced with the phrase “Form No. 29/TBTCNCT/NVTHQ”;

k.13) The phrase “Form No. 30/CVNDTT/TXNK” is replaced with the phrase “Form No. 30/CVNDTT/NVTHQ”;

k.14) The phrase “Form No. 31/TBNDTT/TXNK” is replaced with the phrase “Form No. 31/TBNDTT/NVTHQ”;

k.15) The phrase “Form No. 32/CVGHNT/TXNK” is replaced with the phrase “Form No. 32/CVGHNT/NVTHQ”;

k.16) The phrase “Form No. 34/CVXNHT/TXNK” is replaced with the phrase “Form No. 34/CVXNHT/NVTHQ”.

69. Annulments

Clause 3 Article 1; Article 14; Article 81; Article 87; Clauses 1 through 21 Article 103; Points b, d, đ Clause 22 Article 103; Clauses 1, 2, 3, 5, 6, 7, 8, 9 and Clause 12 Article 104; Clause 1, Point a.2, Point b.3 Clause 2, and Clause 3 Article 105; Point c.3 Clause 4 Article 106; and Form No. 41/TB-HTSC/GSQL in Appendix V of Circular No. 38/2015/TT-BTC dated March 25, 2015 amended by Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance shall be annulled.

Article 2. Annulments of certain legislative documents

1. Annulment of all the following documents:

a) Circular No. 24/2012/TT-BTC.

b) Circular No. 72/2015/TT-BTC.

2. Annulment of:

a) Point d.3.2.3 clause 2 Article 15 of Circular No. 39/2015/TT-BTC.

b) Clause 4, Article 12; point c.4 clause 1, clause 2 Article 114 of Circular No. 06/2021/TT-BTC. Form No. 03/NVTHQ, Form No. 14/NVTHQ of Appendix I enclosed with Circular No. 06/2021/TT-BTC.

c) Article 2 of Circular No. 47/2025/TT-BTC.

d) Form No. 01/ĐKDMTB/2015, Form No. 02/PTDTL-DMTB/2015, Form No. 03/DMTBDKNK-NC/2015, Form No. 04/PTDTL-TBNC/2015 of Appendices enclosed with Circular No. 14/2015/TT-BTC.

3. Decision No. 1200/2001/QD-TCHQ and Article 1 of Decision No. 19/2002/QD-TCHQ.

Article 3. Implementation clauses

1. This Circular comes into force from February 01, 2026.

2. In case the relative documents referred to this Circular are amended or replaced during the implementation period, the newest document shall be applied./.