Circular No. 121/2025/TT-BTC

CIRCULAR

AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE CIRCULARS PROVIDING FOR CUSTOMS PROCEDURES, CUSTOMS INSPECTION AND SUPERVISION, EXPORT DUTY, IMPORT DUTY AND TAX ADMINISTRATION APPLICABLE TO EXPORTED AND IMPORTED GOODS.

Pursuant to the Law on Customs No. 54/2014/QH13, as amended and supplemented by Law No. 90/2025/QH15;

Pursuant to the Law on Commerce No. 36/2005/QH11;

Pursuant to the Law on Export Duty and Import Duty No. 107/2016/QH13, as amended and supplemented by Law No. 90/2025/QH15;

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

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

Pursuant to the Law on Value-Added Tax No. 48/2024/QH15, as amended and supplemented by Law No. 90/2025/QH15;

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

Pursuant to the Law on Tax Administration No. 38/2019/QH14, as amended and supplemented by Law No. 56/2024/QH15;

Pursuant to the Law on Electronic Transactions No. 20/2023/QH15, as amended and supplemented by Law No. 60/2024/QH15;

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

Pursuant to Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and providing measures for the implementation of the Law on Customs regarding customs procedures, customs inspection, supervision and control, as amended and supplemented 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 detailing and guiding the implementation of a number of articles of the Law on Investment, as amended and supplemented by Decree No. 239/2025/ND-CP;

Pursuant to Decree No. 09/2018/ND-CP dated January 15, 2018 of the Government detailing the Law on Commerce and the Law on Foreign Trade Management regarding the purchase and sale of goods and activities directly related to the purchase and sale of goods by foreign investors and foreign-invested economic organisations in Vietnam;

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

Pursuant to Decree No. 134/2016/ND-CP dated September 1, 2016 of the Government detailing a number of articles of, and measures for the implementation of, the Law on Export Duty and Import Duty, as amended and supplemented 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 guiding the Law on Tax Administration, as amended and supplemented by Decree No. 91/2022/ND-CP;

Pursuant to Decree No. 67/2011/ND-CP dated August 8, 2011 of the Government detailing and guiding the implementation of a number of articles of the Law on Environmental Protection Tax, as amended and supplemented by Decree No. 69/2012/ND-CP;

Pursuant to Decree No. 181/2025/ND-CP dated July 1, 2025 of the Government detailing the implementation of a number of articles of the Law on Value-Added Tax;

Pursuant to Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government providing for invoices and documents, as amended and supplemented by Decree No. 70/2025/ND-CP;

At the proposal of the Director of the Customs Department;

The Minister of Finance hereby promulgates the Circular amending and supplementing a number of articles of the Circulars providing for customs procedures, customs inspection and supervision, export duty, import duty and tax administration applicable to exported and imported goods.

Article 1. Amendments and supplements to a number of articles of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance providing for customs procedures; customs inspection and supervision; export duty, import duty and tax administration applicable to exported and imported goods, as amended and supplemented by Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance amending and supplementing a number of articles of Circular No. 38/2015/TT-BTC

1. Article 3 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 2 of Article 1 of Circular No. 39/2018/TT-BTC, is amended and supplemented as follows:

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

1. The customs declarant and the taxpayer are not required to submit the declaration of exported or imported goods (hereinafter referred to as the customs declaration) when requesting the customs authority to carry out procedures for duty exemption, duty reduction, duty refund, non-collection of duty, handling of overpaid duty, late-payment interest and fines, extension of the duty payment time limit, instalment payment of duty arrears, certification of the fulfilment of tax obligations, freezing of duty arrears, or cancellation of duty arrears, late-payment interest and fines, except in the case of customs declaration made on a paper customs declaration form.

2. When carrying out customs procedures, the customs declarant shall declare and submit or present the documents included in the customs dossier; the dossier for additional declaration; the dossier for advance ruling on codes, origin and customs value; the dossier for consultation and determination of customs value; the notification of the List of duty-free goods; the report on the use of duty-free goods; the dossier for duty exemption, duty reduction, duty refund or non-collection of duty; the dossier for exemption from late-payment interest; the dossier requesting the handling of overpaid duty, late-payment interest and fines; the dossier requesting extension of the duty payment time limit; the dossier for instalment payment of duty arrears; the dossier for certification of the fulfilment of tax obligations; the dossier requesting the freezing of duty arrears; and the dossier requesting the cancellation of duty arrears, late-payment interest and fines to the customs authority through the customs electronic data processing system, on the principle that the customs declarant shall be responsible for the accuracy, truthfulness and lawfulness of the declared contents and the submitted documents, and for the consistency of the information between the dossier kept at the enterprise and the dossier kept at the customs authority. Where the documents are issued in the form of data messages or are converted from paper documents into electronic data, they must fully satisfy the requirements prescribed in the Law on Electronic Transactions.

Where the documents have been issued on the National Single Window Portal or on the Online Public Service Portal, or have been sent electronically by the competent authority of the exporting country through the ASEAN Single Window Portal or the portal for exchange with other countries in accordance with an international treaty to which the Socialist Republic of Vietnam is a contracting party, the customs declarant is not required to submit them.

When conducting document inspection, the customs authority shall base itself on the information on the customs declaration and the documents included in the customs dossier submitted by the customs declarant through the System in order to inspect, cross-check and archive them.

3. In the case of customs declaration made on a paper customs declaration form, the customs declarant and the taxpayer shall submit or present the documents included in the customs dossier to the customs authority when carrying out customs procedures. Where the law requires the submission of the originals of the documents in paper form, such originals must be submitted directly or sent by post to the customs authority. Where specialised legislation requires the submission of copies or does not specifically require originals or copies, the customs declarant may submit copies. Where copies or documents are issued by a foreign person in electronic form, by e-mail, fax or telex, or where documents or materials are issued by the customs declarant or the taxpayer, the customs declarant or the taxpayer must certify, sign and affix a seal thereon and be legally responsible for the accuracy, truthfulness and lawfulness of such documents. Where a copy consists of many pages, the customs declarant or the taxpayer shall certify, sign and affix a seal on the first page and affix an overlapping seal on the entire document.

4. If the documents included in the dossiers referred to in Clauses 1, 2 and 3 of this Article are not in Vietnamese or English, the customs declarant or the taxpayer must translate them into Vietnamese or English and be responsible for the contents of the translation. In the case referred to in Clause 3 of this Article, the customs declarant must sign and affix a seal on the translation.”

2. Clause 5 of Article 6 of Circular No. 38/2015/TT-BTC is amended and supplemented as follows:

Organisations and individuals participating in customs declaration through the System must satisfy the following conditions:

a) Registering to connect to the System in order to be granted an access account and connection information. Organisations and individuals may use their VNeID account to register to connect to the System. Upon any change, supplementation or invalidation of the registered information, the organisation or individual must immediately notify the customs authority. The registration, amendment, supplementation or cancellation of registered information shall be carried out in accordance with the guidance in Appendix I promulgated together with this Circular;

b) Being fully equipped with the technical infrastructure for electronic transaction activities so as to ensure the declaration, transmission, receipt and storage of information when accessing and exchanging information with the System; using the electronic customs declaration software provided by the customs authority (if any) or electronic customs declaration software that has been examined by the Customs Department and certified as conforming to the professional requirements of the customs authority and compatible with the System. Upon completion of the examination, the Customs Department shall publish the examination results on the Web Portal of the Customs Department.”

3. Clause 1 of Article 7 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 3 of Article 1 of Circular No. 39/2018/TT-BTC, is amended and supplemented and Clause 6 is added as follows:

a) Clause 1 is amended and supplemented as follows:

“1. Dossier and goods samples for advance ruling on codes

a) An application for advance ruling on codes made according to Form No. 01/XDTMS/NVTHQ in Appendix VI promulgated together with this Circular;

b) Technical documents provided by the organisation or individual requesting the advance ruling on the commodity code (composition analysis, catalogue, images of the goods): 01 copy;

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

The receipt and handling by the customs authority of samples of goods expected to be exported or imported shall comply with Article 10 of Circular No. 14/2015/TT-BTC dated January 30, 2025 of the Minister of Finance and the documents amending and supplementing it (if any) guiding the classification of goods, analysis for classification of goods, and analysis for quality inspection and food safety inspection of exported and imported goods.

Where the information on the goods contained in the dossier for advance ruling on codes provides insufficient grounds for determining the appellation and code according to Vietnam's List of Exports and Imports, the customs authority shall issue a written request for the supplementation of an analysis or assessment certificate issued by an organisation having the assessment function in accordance with law.”

b) Clause 6 is added as follows:

“6. The notification of the results of the advance ruling on codes shall be made according to Form No. 01a-TB XDTMS, the notification of the amendment or replacement of a notification of the results of the advance ruling on codes according to Form No. 01b-Thay the XDTMS, and the notification of the cancellation of a notification of the results of the advance ruling on codes according to Form No. 01c-Huy XDTMS in Appendix VI promulgated together with this Circular.”

4. Article 16 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 5 of Article 1 of Circular No. 39/2018/TT-BTC, is amended and supplemented as follows:

"Article 16. Customs dossier when carrying out customs procedures

1. Customs dossier for exported goods

a) The customs declaration;

b) The commercial invoice or a document of equivalent value where the buyer must make payment to the seller.

Where the commercial invoice is issued in electronic form in accordance with Point 2a of Article 8 of Decree No. 123/2020/ND-CP dated October 19, 2020, as amended and supplemented by Clause 5 of Article 1 of Decree No. 70/2025/ND-CP dated March 20, 2025 of the Government, prior to the time of customs declaration, the customs declarant is not required to submit it to the customs authority when carrying out customs procedures;

c) The export licence or the written export permission of the competent authority in accordance with law (hereinafter referred to as the export licence);

d) The notification of exemption from inspection or the notification of the results of specialised inspection or another document as prescribed by law (hereinafter referred to as the Certificate of specialised inspection);

dd) Documents proving that the organisation or individual satisfies the conditions for exporting goods in accordance with the law on investment;

e) The entrustment contract, in the case of entrusted export of goods subject to the requirement of having the documents prescribed at Points c, d and dd of this Clause;

g) For goods exported by a foreign trader without presence in Vietnam exercising the right to export: the Certificate of registration of the right to export of a foreign trader without presence in Vietnam issued by the Ministry of Industry and Trade;

h) For a foreign-invested enterprise exercising the right to export: the Investment Certificate relating to the purchase and sale of goods and activities related to the purchase and sale of goods of a foreign-invested trader having registered the right to export; where the issuance of an Investment Certificate is not required, an equivalent document shall be submitted. Where customs procedures are carried out at the same customs authority, the customs declarant is only required to submit the documents prescribed at Points g and h of this Clause on the first occasion of carrying out customs procedures.

2. Customs dossier for imported goods

a) The customs declaration;

b) The commercial invoice or a document of equivalent value where the buyer must make payment to the seller.

Where the goods owner purchases goods from a seller in Vietnam but is designated by the seller to receive the goods from abroad, the customs authority shall accept the commercial invoice issued by the seller in Vietnam to the goods owner.

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

b.1) Goods imported for the performance of a processing contract for a foreign trader;

b.2) Imported goods for which there is no invoice and in respect of which the buyer is not required to make payment to the seller.

c) The bill of lading or other transport documents of equivalent value (containing the following basic information: the name and address of the consignor and the consignee; the description of the goods, quantity and weight; the place of loading of the goods onto the means of transport and the place of unloading; the identification number of the means of transport; the name of the carrier, and the time and place of issuance of the transport document) in the case of goods transported by sea, by air, by rail, by inland waterway or by multimodal transport in accordance with law (except for goods imported through land border gates, goods sent via postal or express delivery services, goods traded between a non-tariff zone and the domestic market, and imported goods carried as accompanied baggage by persons entering the country) (hereinafter referred to as the bill of lading).

For goods imported to serve petroleum exploration and exploitation activities and transported on service vessels (not being commercial vessels), a cargo manifest shall be submitted in lieu of the bill of lading;

d) The import licence or the written import permission of the competent authority in accordance with law; the import licence under quota or the written notification of the assignment of the right to use the import tariff quota (hereinafter referred to as the import licence);

dd) The Certificate of specialised inspection;

e) Documents proving that the organisation or individual satisfies the conditions for importing goods in accordance with the law on investment;

g) The value declaration: the customs declarant shall complete the value declaration according to the prescribed form and send it to the System in the form of electronic data, or submit 02 originals to the customs authority in the case of declaration on a paper customs declaration form. The cases in which a value declaration must be made and the form of the value declaration shall comply with Circular No. 39/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance;

h) The document certifying the origin of goods in accordance with the Circular of the Minister of Finance providing for the determination of the origin of exported and imported goods;

i) The list of imported machinery and equipment accompanied by the deduction monitoring sheet, in the case of classification of a combined machine or machine assembly falling under Chapters 84, 85 and 90 of Vietnam's List of Exports and Imports and classification of machinery and equipment in an unassembled or disassembled state;

k) The entrustment contract, in the case of entrusted import of goods subject to the requirement of having the documents prescribed at Points d, dd and e of this Clause;

l) For goods imported by a foreign trader without presence in Vietnam exercising the right to import: the Certificate of registration of the right to export and import of a foreign trader without presence in Vietnam issued by the Ministry of Industry and Trade;

m) For a foreign-invested enterprise exercising the right to import: the Investment Certificate relating to the purchase and sale of goods and activities related to the purchase and sale of goods of a foreign-invested trader having registered the right to export and the right to import; where the issuance of an Investment Certificate is not required, an equivalent document shall be submitted.

Where customs procedures are carried out at the same customs authority, the customs declarant is only required to submit the documents prescribed at Points l and m of this Clause on the first occasion of carrying out customs procedures. The declarant must declare the documents referred to at Points l and m of this Clause in the box “Licence number” on the electronic customs declaration.

3. Customs dossier for exported and imported goods not subject to tax

In addition to the customs dossier prescribed in Clause 1 or Clause 2 of this Article, the customs declarant must submit:

a) For imported goods being aid goods not subject to import duty:

a.1) For imported goods being non-refundable aid goods not falling under official development assistance (ODA) provided by foreign agencies, organisations and individuals to Vietnam: the decision approving the document of the programme, project or non-project aid, and the document of the programme, project or non-project as prescribed at Point a of Clause 1 of Article 24 of Decree No. 80/2020/ND-CP dated July 8, 2020 of the Government;

a.2) Goods imported using official development assistance (ODA) funds:

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

a.2.1) The specific international treaty or specific agreement on non-refundable ODA funds, or the exchange of documents on the commitment to and receipt of non-refundable ODA funds;

a.2.2) The decision approving the project or non-project document, or the decision on investment in the programme and the project document or the approved feasibility study report.

a.3) Imported goods being emergency international aid goods for relief and remediation of the consequences of natural disasters:

The dossier comprises the documents prescribed at Point dd of Clause 2 of Article 13 of Decree No. 50/2020/ND-CP dated April 20, 2020 of the Government:

a.3.1) The decision of the competent authority approving the document on emergency international aid for the remediation of the consequences of natural disasters;

a.3.2) The international aid document.

b) For goods imported by Vietnamese organisations and individuals for the implementation of an ODA project providing non-refundable aid to a foreign country:

b.1) The decision of the managing unit on the assignment of the task of managing and implementing the project, or the decision of the project's managing agency approving the ODA project, clearly stating that the form of provision is non-refundable ODA;

b.2) The detailed list of goods aided to the foreign country, prepared by the project-implementing unit;

b.3) The goods supply contract, in the case of an organisation or individual winning the bid for importation, or the import entrustment contract, in the case of entrusted importation.

c) For goods exported for the implementation of an ODA project providing non-refundable aid by Vietnam to a foreign country:

c1) The decision of the managing unit on the assignment of the task of managing and implementing the project, or the decision of the project's managing agency approving the ODA project, clearly stating that the form of provision is non-refundable ODA;

c.2) The detailed list of goods aided to the foreign country, prepared by the project-implementing unit;

c.3) The goods supply contract for the project (where the project-implementing unit does not directly export).

d) For goods not subject to value-added tax being machinery, equipment, spare parts and supplies of a type not yet domestically produced which need to be imported for direct use in scientific research and technological development activities; machinery, equipment, replacement spare parts, specialised means of transport and supplies of a type not yet domestically produced which need to be imported for the conduct of prospecting, exploration and development of oil and gas fields; aircraft, helicopters, gliders, drilling rigs and vessels of a type not yet domestically produced which need to be imported to create fixed assets of the enterprise or leased from foreign parties for use in production, business or leasing:

d.1) The sales contract under the bidding result, or the goods supply contract, or the service supply contract of the establishment that won the bid or was designated as the bid winner, or of the service provider, clearly stating that value-added tax is not included;

d.2) The import mandate contract, in the case of mandated import, clearly stating that value-added tax is not included;

d.3) The document of the competent state authority, in accordance with the Law on Science and Technology, assigning tasks to organisations to implement scientific research and technological development programmes, projects or topics, or the science and technology contract between the ordering party and the party receiving the order to perform the science and technology contract, for machinery, equipment and supplies of a type not yet domestically produced which need to be imported for direct use in scientific research and technological development activities;

d.4) The contract signed with the foreign party in the case of leasing aircraft, helicopters, gliders, drilling rigs or vessels of a type not yet domestically produced for use in production, business or leasing.

đ) The certificate of the Ministry of National Defence on imported goods directly serving national defence, or of the Ministry of Public Security on imported goods directly serving security, for imported goods being national defence and security products not subject to value-added tax;

e) The finance lease contract clearly stating that the finance lessee is an export processing enterprise or an enterprise in a non-tariff zone, for goods imported by the finance lessor enterprise for sub-leasing to an export processing enterprise or an enterprise in a non-tariff zone under the form of finance lease, which are not subject to import duty or value-added tax and are brought directly into the export processing enterprise or the enterprise in the non-tariff zone;

g) The contract for the sale of goods into an export processing enterprise or a non-tariff zone under the bidding result or the bid designation, in which the winning bid price is stipulated as not including import duty, for goods imported from abroad by contractors and brought directly into the export processing enterprise or the non-tariff zone for the construction of workshops and offices and the installation of equipment in accordance with the bidding result;

h) The certificate of import of publications for business purposes issued by the competent authority in accordance with the law on publishing, for goods being newspapers, magazines, newsletters, special issues, political books, textbooks, curricula, books of legal documents, scientific and technical books, books serving external information activities, books printed in ethnic minority languages, and pictures, photographs and propaganda and agitation posters, including those in the form of audio or video tapes or discs, and imported electronic data, which are not subject to value-added tax;

i) The written approval for the receipt of donated or sponsored goods issued by the receiving agencies or organisations, for goods imported as donations or sponsorships for the prevention and control of, and remediation of the consequences of, catastrophes, natural disasters, epidemics and wars, which are not subject to value-added tax;

k) The written certification of the origin, provenance, breed quality and intended use for breeding and breed creation, issued by the competent authority or by an organisation authorised by the competent authority of the exporting country in accordance with the law on animal husbandry, in the case of importation of livestock breed products not subject to value-added tax;

l) As regards the customs dossier for objects not subject to special consumption tax, the taxpayer shall comply with the law on special consumption tax.

4. Customs dossier for goods exempt from export duty and import duty

In addition to the documents specified in Clause 1 or Clause 2 of this Article, the customs declarant must submit:

a) Goods of foreign organisations and individuals entitled to privileges and immunities

a.1) The duty-free allowance book;

a.2) Documents proving the completion of re-exportation, destruction or transfer;

a.3) The written certification of the Ministry of Foreign Affairs in the case of importation of goods;

a.4) The Prime Minister's decision on duty exemption in the case of importation of goods specified in Clause 4 of Article 5 of the Government's Decree No. 134/2016/ND-CP dated September 1, 2016.

b) Duty exemption for movable assets

b.1) The work permit or a document of equivalent value issued by the competent authority, for foreigners and Vietnamese people residing abroad who come to Vietnam on mission or to work for 12 months or more;

b.2) Documents proving the termination of operations or the termination of the labour term abroad, for Vietnamese organisations and citizens having operations abroad for 12 months or more who return to the country after the end of such operations;

b.3) A valid passport or a document in lieu of a passport, for Vietnamese people residing abroad who have registered permanent residence in Vietnam;

b.4) The decision of the Minister of Finance on duty exemption for movable assets in excess of the duty-free allowance;

b.5) The citizen identity card, or the certificate of residence information, or the notice of the personal identification number and citizen information in the National Population Database.

c) Duty exemption for gifts and presents

c.1) The written agreement on the giving of the gift or present, where the recipient of the present is an organisation;

c.2) The document of the superior managing agency permitting the receipt for use of duty-free goods, or documents proving that the organisation has its operating funds guaranteed by the state budget, for gifts and presents to agencies and organisations whose operating funds are guaranteed by the State;

c.3) The document of the Chairperson of the People's Committee of the province or city, or of the managing ministry or sector, for gifts and presents for humanitarian or charitable purposes.

d) Duty exemption for goods traded or exchanged by border residents: Provide information on the personal identification number, or present the border laissez-passer or the citizen identity card;

đ) Duty exemption for goods imported for processing or for the production of exported goods:

đ.1) When carrying out on-the-spot export procedures for the prescribed goods, the on-the-spot exporter must additionally submit the document of the foreign organisation or individual designating the delivery of the goods in Vietnam;

đ.2) The notice of completion of on-the-spot import customs procedures using Form No. 22 of Appendix VII issued together with the Government's Decree No. 134/2016/ND-CP dated September 1, 2016, as amended and supplemented by the Government's Decree No. 18/2021/ND-CP dated March 11, 2021.

e) Duty exemption for goods temporarily imported for re-export or temporarily exported for re-import within a specified period.

The letter of guarantee of a credit institution or the receipt for the deposit paid into the deposit account of the customs authority at the State Treasury, in the case of goods temporarily imported for re-export for business purposes;

g) Duty exemption for goods imported to directly serve security and national defence.

The import licence of the Ministry of Public Security or the Ministry of National Defence in accordance with Clause 3 of Article 8 of the Government's Decree No. 69/2018/ND-CP dated May 15, 2018 detailing a number of articles of the Law on Foreign Trade Management;

h) Duty exemption for goods exported or imported for environmental protection:

h.1) Exported goods

h.1.1) The declaration of information and contents of export duty exemption for products manufactured from waste recycling and treatment activities, made according to Appendix XXXIa issued together with Decree No. 08/2022/ND-CP dated January 10, 2022, as amended and supplemented by the Government's Decree No. 05/2025/ND-CP dated January 6, 2025 detailing a number of articles of the Law on Environmental Protection;

h.1.2) The environmental licence (EL) or a component environmental licence;

h.1.3) The contract or documents proving the conditions for ensuring the quality of the exported goods in accordance with the law on product and goods quality;

h.1.4) The investment registration certificate or the decision approving the investment policy (in the case where the project/establishment has been granted an investment registration certificate or a decision approving the investment policy), the enterprise registration certificate or documents of equivalent legal validity.

h.2) Imported goods:

h.2.1) The declaration of information and contents of import duty exemption for machinery, equipment, means, tools and specialised supplies for use in waste treatment and environmental protection works, made according to Appendix XXXIb issued together with Decree No. 05/2025/ND-CP dated January 6, 2025 amending and supplementing the Government's Decree No. 08/2022/ND-CP dated January 10, 2022 detailing a number of articles of the Law on Environmental Protection;

h.2.2) The investment registration certificate or the decision approving the investment policy (in the case where the project/establishment has been granted an investment registration certificate or a decision approving the investment policy), the enterprise registration certificate or documents of equivalent legal validity;

h.2.3) The feasibility study report or documents equivalent to the feasibility study report of the investment project in accordance with the law on investment, public investment, investment in the form of public-private partnership and construction (which includes the list of machinery, equipment, means, tools and specialised supplies for use in waste treatment and environmental protection works), approved by the competent authority in accordance with law;

h.2.4) The environmental licence (EL) or a component environmental licence, or the decision approving the results of appraisal of the environmental impact assessment report where the project or establishment does not yet have an environmental licence or a component environmental licence;

h.2.5) The contract or documents on the purchase and sale of goods (which include the list of machinery, equipment, means, tools and specialised supplies for use in waste treatment and environmental protection works) serving the implementation of the project or establishment providing services of centralised collection, transport and treatment of domestic solid waste and services of centralised domestic wastewater treatment;

h.2.6) Information and data showing that the machinery, equipment, means, tools and specialised supplies proposed for import duty exemption are not on the List of machinery, equipment, replacement spare parts, specialised means of transport, raw materials, supplies and semi-finished products that can be domestically produced, issued by the Ministry of Finance.

i) Duty exemption for goods serving money printing and minting activities: The document of the State Bank permitting the organisation to import machinery, equipment, raw materials, supplies, components, parts and spare parts serving money printing and minting activities;

k) Duty exemption for goods exported or imported to directly serve emergency relief requirements upon the occurrence of natural disasters, catastrophes or epidemics:

k.1) The written certification of the People's Committee of the province or city, or of the ministry or an equivalent level, on the importation of goods serving emergency relief requirements, clearly stating the damage caused by the natural disaster, catastrophe or epidemic in the locality;

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

k.3) The decision announcing the epidemic issued by the competent level in accordance with the Law on Prevention and Control of Infectious Diseases, in the case of importation of goods to overcome the epidemic.

l) For export duty exemption for python skin originating from captive breeding, the taxpayer shall additionally submit the following documents:

l.1) The certificate of registration of the wild animal captive breeding facility issued by the local forest protection authority or by an authority designated by the Ministry of Agriculture and Environment;

l.2) The certificate of the number of slaughtered pythons originating from captive breeding, certified by the local forest protection authority upon each carrying out of export procedures.

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

m.1) The mandate contract, in the case of mandated export or import of goods;

m.2) The goods supply contract under the written bid award or the written bid designation, clearly stating that the goods supply price does not include import duty, in the case where the organisation or individual winning the bid imports the goods;

m.3) The contract for the supply of goods to organisations or individuals conducting oil and gas activities, clearly stating that the goods supply price does not include import duty, in the case where organisations or individuals import goods for oil and gas activities;

m.4) The finance lease contract, in the case of a finance lease importing goods for supply to entities entitled to duty exemption preferences, clearly stating that the goods supply price does not include import duty;

m.5) The document on the transfer of goods eligible for duty exemption, in the case where goods eligible for duty exemption are transferred to another entity eligible for duty exemption, clearly stating that the transfer price of the goods does not include import duty;

m.6) The written certification of the Ministry of Science and Technology for the means of transport specified in Clause 11, Clause 15 and Clause 16 of Article 16 of the Law on Export and Import Duties No. 107/2016/QH13;

m.7) The Prime Minister's decision on duty exemption for the cases specified at Point a, Point b and Point đ of Clause 1 of Article 28 of Decree No. 134/2016/ND-CP dated September 1, 2016, as amended and supplemented by the Government's Decree No. 18/2021/ND-CP dated March 11, 2021.

5. Customs dossier in the case of duty reduction

a) The written request for duty reduction;

b) The insurance contract and the notice of payment of compensation by the insurer (if any); where the insurance contract does not include compensation for duty, a certification of the insurer is required; the contract or the minutes of the compensation agreement of the carrier, in the case of loss caused by the carrier (if any);

c) The document or minutes certifying the cause of the damage issued by the competent authority in the locality where the damage occurred (the minutes certifying the fire issued by the fire prevention and fighting police authority of the locality where the fire occurred);

d) The written certification of one of the following relevant agencies or organisations: The commune or ward Police authority; the commune or ward People's Committee; the industrial park management board; the export processing zone management board; the economic zone management board; the border-gate management board; the maritime port authority; the airport authority of the place where the force majeure event of natural disaster, catastrophe, epidemic or unexpected accident occurred causing damage to the imported raw materials, machinery and equipment);

đ) The assessment certificate of a trader providing assessment services on the quantity of goods lost or on the actual loss ratio of the goods.

6. Customs dossier in the case of non-collection of duty

a) In the case of non-collection of import duty on exported goods that must be re-imported in accordance with Article 33 of Decree No. 134/2016/ND-CP dated September 1, 2016, as amended and supplemented by the Government's Decree No. 18/2021/ND-CP dated March 11, 2021:

a.1) The written request for non-collection of duty using Form No. 36/ĐNKTT/NVTHQ of Appendix VI issued together with this Circular;

a.2) The payment document for the exported goods, in the case where payment has been made;

a.3) The export contract and the export mandate contract if the export is in the form of mandated export (if any);

a.4) The commercial invoice under the export contract, in the case of goods exported and subsequently required to be re-imported (except for export into a non-tariff zone, which shall comply with Point a.5 of this Clause);

a.5) The invoice of the exporter in accordance with the law on invoices, in the case of goods exported into a non-tariff zone that must be re-imported;

a.6) The notice of the foreign customer or the written agreement with the foreign customer on taking back the goods, or the written notice of the carrier on the absence of a consignee, clearly stating the reason and the quantity and category of the goods returned, in the case where the goods must be re-imported because the foreign customer refused to receive them or because there is no consignee according to the carrier's notice.

Where the goods must be re-imported due to force majeure or because the taxpayer itself discovers errors in the goods, such document is not required, but the reason for the importation of the returned goods must be clearly stated in the written request for non-collection of duty;

a.7) The written notice of the postal enterprise or the international express delivery service enterprise on the failure to deliver to the consignee, in the case of goods exported by organisations or individuals in Vietnam to organisations or individuals abroad through postal and international express delivery services which could not be delivered to the consignee and must be re-imported.

b) In the case of non-collection of export duty on imported goods that must be re-exported as specified in Article 34 of Decree No. 134/2016/ND-CP dated September 1, 2016, as amended and supplemented by the Government's Decree No. 18/2021/ND-CP dated March 11, 2021

b.1) The written request for non-collection of duty using Form No. 36/ĐNKTT/NVTHQ of Appendix VI issued together with this Circular;

b.2) The invoice of the exporter in accordance with the law on invoices, in the case of goods imported and subsequently exported into a non-tariff zone;

b.3) The commercial invoice under the export contract, in the case of goods imported and subsequently exported abroad (except for export into a non-tariff zone, which shall comply with Point b.2 of this Clause);

b.4) The commercial invoice under the import contract, in the case of imported goods that must be re-exported and returned to the foreign owner of the goods, together with the written agreement on returning the goods to the foreign party;

b.5) The export contract, in the case where the imported goods are sold abroad or sold into a non-tariff zone; the export mandate contract if the export is in the form of mandated export;

b.6) The import contract, in the case of importation of goods; the import mandate contract if the import is in the form of mandated import; the payment document for the imported goods, in the case where payment has been made;

b.7) The written notice of the postal enterprise or the international express delivery service enterprise on the failure to deliver to the consignee;

b.8) The written certification of the ship supply enterprise on the quantity and value of the goods purchased from the key importing enterprise that have actually been supplied to foreign seagoing ships, together with the list of payment documents of the foreign shipping lines.

7. Customs dossier for goods subject to the 5% value-added tax rate

The import licence, or the certificate of marketing authorisation registration, or the document announcing the applicable standards of the medical device in accordance with the law on health, or the List of exported and imported medical devices for which commodity codes have been determined according to Vietnam's List of Exports and Imports issued by the Minister of Health in accordance with the law on the management of medical devices, for imported goods being medical devices as prescribed by the law on the management of medical devices which are subject to the value-added tax rate of 5% in accordance with the Law on Value-Added Tax.”

5. Article 16a of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 6 of Article 1 of Circular No. 39/2018/TT-BTC, is amended and supplemented as follows:

“Article 16a. Retention of customs dossiers for exported and imported goods

1. The customs dossier that the customs declarant must retain comprises:

a) The customs declaration;

b) The export licence, the import licence and the deduction monitoring sheet (if any);

c) The registration form for specialised inspection, where the goods are subject to specialised inspection and are permitted by the customs authority to be taken away for preservation, and the sampling record certified by the specialised inspection body or by the conformity assessment enterprise or organisation, for goods from which samples must be taken under the law on specialised management and inspection;

d) The certificate of specialised inspection;

đ) The contract for the sale and purchase of exported or imported goods (including the processing contract, the sub-processing contract, the lease or borrowing contract, the finance lease contract, the repair and warranty contract, and contract appendices and documents relating to the modification or supplementation of the contract) or documents of equivalent validity under the law on commerce and foreign trade management. The entrustment contract in the case of export entrustment or import entrustment;

e) Documents certifying that the organisation or individual satisfies the conditions for exporting or importing goods under the law on investment;

g) The commercial invoice or a document of equivalent validity where the buyer must make payment to the seller;

h) The bill of lading or other transport documents of equivalent validity;

i) The proof of origin of goods, in cases where the proof of origin of goods must be submitted under the Circular of the Minister of Finance providing for the determination of the origin of exported and imported goods;

k) The detailed list of goods, for exported or imported goods for which a detailed list of goods is required when carrying out customs procedures;

l) Technical documents, catalogues, composition analyses and assessment certificates relating to the exported or imported goods (if any);

m) The list of imported machinery and equipment and the deduction monitoring sheet upon declaration of the commodity code, in the case of classification of combined machines or functional units of machines falling under Chapters 84, 85 and 90 of Vietnam's List of Exports and Imports and classification of machinery and equipment in an unassembled or disassembled form;

n) Accounting books and vouchers relating to the exported or imported goods in accordance with the law on accounting, including data, documents and records on the ex-warehousing and warehousing of goods;

o) The final settlement report on the use of imported raw materials, supplies, machinery and equipment and of exported goods, and the documents, records and data serving as the basis for preparing the final settlement report; the expected consumption norms; the product sample design diagram or the production process and the marker plan (if any); the actual consumption norms for the production of exported products and the documents, records and data relating to processing activities and the production of exported products;

p) Dossiers and documents relating to the inspection and determination of customs value under Circular No. 39/2015/TT-BTC of March 25, 2015, as amended and supplemented by Circular No. 60/2019/TT-BTC of August 30, 2019 of the Minister of Finance, and under Article 25 of this Circular;

q) Other dossiers, documents and data relating to duty exemption; dossiers for duty reduction; dossiers for duty refund; customs dossiers for exported or imported goods not subject to duty; dossiers for the write-off of duty, late-payment interest and fines; the extension of the time limit for payment of duty, late-payment interest and fines; the instalment payment of duty arrears; the freezing of duty arrears; and the certification of the fulfilment of duty payment obligations for exported and imported goods;

r) The written notice of the results of the advance ruling on the commodity code, origin and customs value (if any);

s) Dossiers relating to additional declaration and to the declaration of a change of use purpose or of transfer for domestic consumption of exported or imported goods under Article 20 and Article 21 of this Circular;

t) Dossiers relating to customs procedures for goods traded by way of temporary import for re-export under Article 82 of this Circular and for exported or imported goods for which a single customs declaration is registered under Article 93 of this Circular;

u) Other documents relating to exported or imported goods as provided for in the Decrees promulgating the Export Tariff and the Import Tariff and in specialised laws.

2. The customs declarant shall be responsible for retaining the originals of the documents included in the customs dossier specified in Clause 1 of this Article for the period provided for at Point đ of Clause 2 of Article 18 of the Law on Customs, and for producing them to the customs authority upon post-clearance audit. The original may be in the form of an electronic document or a paper document.

Where an original in the form of a paper document has been submitted to the customs authority, the customs declarant must retain a copy thereof. For documents in electronic form, the customs declarant must retain the electronic version in accordance with the Law on E-Transactions.

Where the customs declarant is a customs brokerage agent (including express delivery enterprises that have been recognised as customs brokerage agents), the goods owner shall be responsible for retaining the documents included in the customs dossier. Where the goods owner is a foreign trader without a presence in Vietnam exercising the right to export and import, the customs brokerage agent shall be responsible for retaining the documents included in the customs dossier.

6. A number of Points of Clause 1 and Clause 8 of Article 18 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 7 of Article 1 of Circular No. 39/2018/TT-BTC, are amended and supplemented as follows:

a) Point a, Point e and Point g of Clause 1 are amended as follows:

“a) The customs declarant must fully declare the information on the customs declaration according to the information indicators specified in Form No. 01 or Form No. 02 of Appendix II promulgated together with this Circular, and the documents included in the customs dossier specified in Article 16 of this Circular according to the information indicators specified in Form No. 03 of Appendix II promulgated together with this Circular, to the customs authority through the customs electronic data processing system.

Where the customs electronic data processing system does not yet have the function of receiving the information indicators specified in Form No. 03 of Appendix II promulgated together with this Circular, the customs declarant shall submit to the customs authority, through the system, scanned copies of the documents included in the customs dossier certified by digital signature. The customs authority shall be responsible for announcing on the customs web portal the time at which the customs electronic data processing system has the function of receiving the information indicators specified in Form No. 03 of Appendix II promulgated together with this Circular.

Where the declaration is made on a paper customs declaration, the customs declarant shall submit 02 originals of the customs declaration in accordance with the guidance in Appendix IV promulgated together with this Circular and shall submit and produce the customs dossier as provided for in Article 3 and Article 16 of this Circular to the customs authority upon registration of the customs declaration.

In the case of importing raw materials and supplies for processing or for production for export, and of exporting processed products or products produced for export, the customs declarant must declare the code of the exported product and the codes of the imported raw materials and supplies consistent with its actual management and production, in the goods description indicator in accordance with the guidance in Appendix II promulgated together with this Circular, on the customs declaration when carrying out import and export procedures;

e) Where the exported goods are self-propelled means of transport by sea, inland waterway, air or rail, the customs declarant must make the declaration and complete the export procedures before carrying out exit procedures; where the means of transport is sold after exit, the customs declarant must make a declaration at the Customs office where the exit procedures are carried out within 30 days from the date of handover of the means of transport under the sale and purchase contract.

Where the imported goods are self-propelled means of transport by sea, inland waterway, air or rail, the customs declarant must make the declaration and complete the entry procedures before carrying out the import procedures. The import procedures shall be carried out within 30 days from the date of completion of the first entry procedures after the signing of the contract for the sale and purchase of the means of transport. Where, after entry but before exit, a sale, purchase or transfer of ownership arises, the import procedures shall be carried out within 30 days from the date of signing of the sale and purchase contract.

Where the exported or imported goods are road means of transport or means of transport carried through a border gate by other means of transport, only the declaration and the export or import customs procedures are required, and exit and entry procedures are not required;

g) The customs declarant may use the assessment and analysis results of organisations having such function in accordance with law in order to declare the contents relating to the goods name, commodity code, quality, category and quantity and other information relating to the exported or imported consignment.

The customs declarant may use the analysis and classification results of a consignment of its own that was previously granted customs clearance in order to declare the goods name and commodity code for subsequent consignments having the same goods name, composition, structure, physical and chemical properties, features, utility and manufacturer, and the same criteria used as the basis for classification, as the previously cleared consignment, within 03 years from the date of the analysis and classification results; except where the legal provisions serving as the basis for issuing the notice of results of analysis and classification of exported or imported goods are amended, supplemented or replaced.

Where the customs declarant exports or imports goods having the same goods name, composition, structure, physical and chemical properties, features, utility and packing specifications and the same manufacturer as previous goods of that same customs declarant from which samples have been taken and which are awaiting the results of analysis and classification or of assessment, the customs declarant shall request the release of the goods and declare the information in the “Notes” box on the customs declaration in accordance with the guidance in Appendix II to this Circular.”

b) Point i, Point k, Point o and Point q of Clause 1 are amended and supplemented as follows:

“i) One bill of lading or one declaration sheet of imported goods information shall be declared on one import customs declaration; where it is declared on more than one customs declaration, the customs declarant shall notify the splitting of the bill of lading or of the declaration sheet of imported goods information according to Form No. 12 of Appendix II promulgated together with this Circular. Where more than one bill of lading is declared on one customs declaration, or where the imported goods have no bill of lading, the customs declarant shall comply with the guidance in Form No. 01 of Appendix II promulgated together with this Circular;

k) Upon registration of an export customs declaration, the customs declarant must fully declare on the customs declaration the container numbers, for exported goods transported in containers, and the export goods management number in accordance with the guidance in Form No. 02 of Appendix II promulgated together with this Circular.

Where goods covered by more than one export customs declaration of the same goods owner are packed in the same container, the same goods-holding equipment or the same package, the customs declarant must notify the information on the goods packed in the same container, the same goods-holding equipment or the same package according to the information indicators specified in Form No. 15 of Appendix II promulgated together with this Circular, through the customs electronic data processing system, before carrying out the procedures for bringing the goods through the customs supervision area;

o) Where the electronic customs declaration system of the customs declarant is unable to carry out electronic customs procedures, the customs declarant shall choose to make the customs declaration through a customs agent or to make the customs declaration on a paper customs declaration;

q) For road motor vehicles that are exported or imported, upon customs declaration, in addition to the information indicators specified in Form No. 01 or Form No. 02 of Appendix II promulgated together with this Circular, the customs declarant must declare in detail and in full the vehicle information specified in Form No. 03 of Appendix II promulgated together with this Circular and send it to the customs authority through the customs electronic data processing system. Where the declaration is made on a paper declaration, the customs declarant shall submit the original of the declaration sheet of road motor vehicle information according to Form No. 41/TTPTĐB/GSQL of Appendix V promulgated together with this Circular.”

c) Point a of Clause 8 is amended and supplemented as follows:

“a) For exported goods, the customs declaration shall be submitted after the goods have been gathered at the location notified by the customs declarant and at the latest 04 hours before the exit of the means of transport; for exported goods sent by express delivery service, at the latest 02 hours before the exit of the means of transport.

Where the exported goods are bulk cargo gathered at multiple locations or transported from the exploitation or production facility for loading onto the means of transport for exit, the customs declarant may register the customs declaration and load the goods onto the means of transport for exit only after having notified the gathering locations; the location where the means of transport awaits exit; the name and number of the means of transport carrying the goods, the transport route and the expected time of transport from the gathering location to the location of loading onto the means of transport for exit, to the Customs office where the declaration is registered and the Customs office managing the location where the means of transport awaits exit, according to Form No. 14 of Appendix II promulgated together with this Circular. The customs authority shall certify the completion of customs procedures for the means of transport for exit only after the exported goods have completed customs procedures.”

7. Clause 1 and Clause 2 of Article 19 of Circular No. 38/2015/TT-BTC, as amended and supplemented in Clause 8 of Article 1 of Circular No. 39/2018/TT-BTC, are amended and supplemented as follows:

a) Clause 1 is amended and supplemented as follows:

“1. Place of registration of the customs declaration

a) For exported goods, the customs declaration shall be registered at the Customs office of the locality where the enterprise has its head office or branch or where it has a production facility, or at the Customs office managing the location where the exported goods are gathered, or at the Customs office of the border gate of exportation;

b) For imported goods, the declaration shall be registered at the office of the Customs authority managing the goods storage location or the port of destination indicated on the bill of lading or the transport contract, or at the Customs office of the locality where the enterprise has its head office, branch or production facility;

c) For exported or imported goods under certain specific types, the place of registration of the declaration shall comply with each corresponding type as provided for in Decree No. 08/2015/NĐ-CP of January 21, 2015, as amended and supplemented by Decree No. 167/2025/NĐ-CP of June 30, 2025 of the Government, and with the guidance in this Circular;

d) Goods for which customs procedures are carried out at the locations designated under a Decision of the Prime Minister.”

b) Clause 2 is amended and supplemented as follows:

“2. Inspection of the conditions for registration of the customs declaration

The System shall automatically check the conditions for registration of the customs declaration, including:

a) The customs declarant is not subject to the enforcement measure of suspension of customs procedures under regulations, except in the following cases:

a.1) Exported goods that are eligible for duty exemption or are not subject to duty, or that are subject to an export duty rate of 0%;

a.2) Imported goods directly serving security and defence purposes that are eligible for import duty exemption and are not subject to value-added tax; exported goods directly serving security and defence purposes;

a.3) Goods exported or imported in order to remedy the consequences of natural disasters, catastrophes or epidemics, or for emergency relief, humanitarian aid or non-refundable aid;

b) The customs declarant does not fall into the following cases: an enterprise that has ceased operation and has completed the procedures for termination of the validity of its tax identification number; an enterprise that has transferred to another managing tax authority; an enterprise that has ceased operation but has not completed the procedures for termination of the validity of its tax identification number; an enterprise that has suspended its operation or business; an enterprise that does not operate at its registered address; an enterprise awaiting bankruptcy procedures (except where otherwise provided by law); and the cases specified in Clause 3 of Article 140 of this Circular;

c) The information on the customs declaration must be complete and consistent with the guidance in this Circular;

d) The information on the management policies and duty policies applicable to the exported or imported goods on the customs declaration.

Where the above conditions are satisfied, the System shall accept the registration of the customs declaration and send a response to the customs declarant. Where the above conditions are not satisfied, the System shall not accept the registration of the customs declaration and shall respond to the customs declarant with the reasons therefor.

Where the customs declaration is made on a paper customs declaration, the customs officer shall check the conditions for registration of the customs declaration provided for in Clause 5 of Article 26 of Decree No. 08/2015/NĐ-CP of January 21, 2015 of the Government and the documents included in the customs dossier.”

8. Article 20 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 9 of Article 1 of Circular No. 39/2018/TT-BTC, is amended and supplemented as follows:

“Article 20. Additional declaration of the customs dossier for exported and imported goods

Additional declaration of the customs dossier for exported or imported goods means the declaration of amendments and supplements to the information on the customs declaration and the submission of the documents relating to such amendments and supplements.

1. Cases of additional declaration

Except for the information indicators on the customs declaration that may not be additionally declared as specified in Section 3 of Appendix II promulgated together with this Circular, the customs declarant may additionally declare the information indicators on the customs declaration and submit additional dossiers in the following cases:

a) Additional declaration during customs clearance:

a.1) The customs declarant or the taxpayer may additionally declare the customs dossier before the time at which the customs authority notifies the customs declarant of the channel assignment result for the customs declaration;

a.2) Where the customs declarant or the taxpayer detects an error in the customs declaration after the time at which the customs authority notifies the channel assignment result but before customs clearance, it may additionally declare the customs dossier and shall be handled in accordance with law;

b) Additional declaration after the goods have been granted customs clearance:

Except for additional declaration contents relating to export or import licences and to specialised inspection in respect of goods quality, health, culture, animal and plant quarantine and food safety, the customs declarant shall make additional declaration after customs clearance in the following cases:

b.1) Where the customs declarant or the taxpayer determines that there is an error in the customs declaration, it may additionally declare the customs dossier within 60 days from the date of customs clearance but before the time at which the customs authority decides to conduct a post-clearance audit;

b.2) Where the customs declarant or the taxpayer detects an error in the customs declaration only after the expiry of the 60-day time limit from the date of customs clearance or after the customs authority has decided to conduct a post-clearance audit, it shall make additional declaration and shall be handled in accordance with law (if any).

c) The customs declarant or the taxpayer shall make additional declaration of the customs dossier at the request of the customs authority where the customs authority detects errors or inconsistencies between the actual goods and the customs dossier on the one hand and the declared information on the other, and shall be handled in accordance with 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 customs declarant:

a.1) To additionally declare the information indicators of the electronic customs declaration according to Form No. 01, Form No. 02, Form No. 04 or Form No. 05 of Appendix II promulgated together with this Circular.

Where the additional declaration is made on a paper customs declaration, or where the additional declaration of information indicators on the customs declaration is not supported by the System, the customs declarant shall submit to the customs authority 02 originals of the written request for additional declaration according to Form No. 03/KBS/GSQL of Appendix V promulgated together with this Circular;

a.2) To submit to the customs authority the documents relating to the declaration of amendments and supplements, including:

a.2.1) The written record of the handling plan agreed between the consignor and the consignee in the case of excess, wrong or short delivery of goods;

a.2.2) The commercial invoice recording the amendments to the information on the goods and on the value of the goods;

In the case of an additional declaration for purchased and sold goods in respect of which there is an agreement on tolerance, the customs authority shall, on the basis of the agreement on tolerance, continue to carry out the customs procedures in accordance with regulations. Where the quantity of goods sent in excess of the licence or the certificate of specialised inspection falls within the tolerance agreed in the sale and purchase contract, the customs declarant shall contact the specialised inspection body in order to adjust the quantity accordingly and shall make an additional declaration adjusting the quantity of goods in accordance with the actual quantity. Where the quantity of goods sent in excess exceeds the tolerance, it shall be dealt with in accordance with regulations and the customs declarant must declare a new customs declaration for the quantity of goods sent in excess or sent by mistake.

a.3) To make the additional declaration within 05 working days from the date of receipt of the request of the customs authority, in the case of additional declaration under Point c of Clause 1 of this Article. Where, upon expiry of the above time limit, the customs declarant does not make the amended or additional declaration, or makes an amended or additional declaration that does not comply with the request of the customs authority, the matter shall be dealt with as follows:

a.3.1) Where the amended or additional declared contents change the amount of duty payable, the customs authority shall carry out tax imposition and deal with the violation in accordance with regulations (if any);

a.3.2) Where the amended or additional declared contents do not change the amount of duty payable, the violation shall be dealt with in accordance with regulations.

a.4) Where exported goods have not yet been granted customs clearance, if the port of loading, the border gate of export or the means of transport is changed, the customs declarant shall make an additional declaration as guided in this Article. If the change of the port of loading, the border gate of export or the means of transport results in a change of the transport mode code, the customs declaration must be cancelled in accordance with Article 22 of this Circular;

a.5) Where exported goods have already been granted customs clearance and the goods have been brought into the customs supervision area at the border gate, if the customs declarant requests a change of the border gate of export or the port of loading and, at the same time, a change of the name of the means of transport, the customs declarant must submit the competent authority's written permission for the change of the border gate of export, or the written notice of the change of the port of loading using Form No. 32/TĐCX/GSQL of Appendix V issued together with this Circular, to the customs authority at the border gate of the new port of loading or border gate of export for updating in the System. The customs officer performing supervision at the port of loading or border gate of export shall certify on the document on the change of the port of loading or border gate of export and shall supervise the transport of the goods to the new port of loading or border gate of export for loading onto the means of transport for export in accordance with Clause 4 of Article 52b of this Circular. Within 05 working days from the date of submission of the written notice to the customs authority, the customs declarant must make an additional declaration of the information on the customs declaration in accordance with regulations.

Where the owner of the outbound means of transport changes the name of the means of transport but does not change the port of loading or the border gate of export, before loading the goods onto the outbound means of transport it must give written notice, using Form No. 33/TĐPTVT/GSQL of Appendix V issued together with this Circular, to the customs authority, clearly stating the goods under the export customs declarations for which the name of the outbound means of transport will be correspondingly changed. Where the owner of the outbound means of transport changes the port of loading or the border gate of export, it must carry out the customs procedures in accordance with Clause 4 of Article 52b of this Circular in order to transport the goods to the new port of loading;

a.6) Where exported goods have already been granted customs clearance but the goods have not yet been brought into the customs supervision area at the border gate, if the port of loading or the border gate of export is changed, the customs declarant shall submit a written notice of the change of the port of loading or border gate of export, using Form No. 34/TĐCXCK/GSQL of Appendix V issued together with this Circular, to the customs authority where the declaration was registered or to the border-gate customs authority of the declared destination to which the goods are transported, in order for the transfer of the place of supervision to be effected in the System. Within 05 working days from the date of submission of the written notice to the customs authority, the customs declarant must make an additional declaration of the information on the declaration in accordance with regulations;

a.7) When bringing goods through the supervision area, if there is any inaccuracy in the container numbers as compared with the contents declared on the customs declaration, the customs declarant shall produce the documents on the delivery and receipt of the imported goods to the customs officer performing supervision at the border gate of import, or shall submit the List of export container numbers, using Form No. 31/BKCT/GSQL of Appendix V issued together with this Circular, together with the document issued by the carrier on the change of the container numbers, to the customs officer performing supervision at the border gate. The customs officer performing supervision shall check and update the correct container numbers in the System in order to carry out the subsequent procedures.

The customs declarant shall be responsible for making an additional declaration at the customs authority where the declaration was registered, in accordance with this Clause, within 05 working days from the date on which the goods are brought through the customs supervision area;

a.8) For an export or import customs declaration in which the mode of transport is bulk or loose cargo (except for transport by air) and which has satisfied the conditions for passing through the supervision area, where there is a discrepancy in quantity or weight as compared with that declared on the customs declaration, the customs declarant shall produce to the customs officer performing supervision the weighing slip of the warehouse, yard or port business enterprise, or the goods receipt record signed and certified by the seller's representative, or the on-site record of the assessment of quantity and weight. The customs officer performing supervision shall check and certify on the port's weighing slip, or on the goods receipt record signed and certified by the seller's representative, or on the on-site record of the assessment of quantity and weight, and shall deal with the matter as follows:

a.8.1) Where the goods are subject to a licence requirement: the customs officer performing supervision shall certify in the System that the goods are permitted to pass through the supervision area only in the exact quantity and weight of the goods stated in the licence, including the quantity and weight of goods falling within the tolerance stated in the licence if the licence specifies a tolerance;

a.8.2) Where the goods are not subject to a licence requirement and are exported or imported goods agreed to be purchased or sold by the whole lot or by the whole shipload (commonly referred to as bulk purchase or bulk sale) with an agreement on tolerance as to quantity and as to the commercial level of the goods (the same type of goods but of different sizes, leading to different values): on the basis of the contents of the agreement on the acceptance of discrepancies in quantity and type and on the manner of final settlement of the corresponding actual payment amount, and of the form of payment submitted by the customs declarant, the customs officer performing supervision shall certify in the System the actual quantity of goods of the entire consignment that will pass through the supervision area. The customs declarant shall be responsible for making an additional declaration at the customs authority where the declaration was registered, in accordance with Clause 3 of this Article, within 05 working days from the date on which the goods are brought in their entirety through the customs supervision area;

a.8.3) Where the actual quantity of goods exported or imported differs from that declared on the customs declaration or from the results of specialised inspection (except for the cases already specified in Point a.8.2 of this Clause), the customs declarant shall be responsible for making an additional declaration at the customs authority where the declaration was registered, in accordance with this Clause; where no additional declaration is made, the quantity of goods in excess of the customs declaration shall not be brought through the supervision area.

b) Responsibilities of the customs authority:

b.1) To receive the additional declaration dossier in the System;

b.2) Within 02 working hours from the time of receipt of the complete additional declaration dossier, the customs authority shall complete the inspection of the additional declaration dossier and shall deal with it as follows:

b.2.1) Where there are sufficient grounds to determine that the additional declared contents are accurate, complete and appropriate, to accept the additional declared contents;

b.2.2) Where there are not yet sufficient grounds to determine that the additional declared contents are accurate, complete and appropriate:

b.2.2.1) Where the goods are still in the supervision area, the customs authority shall conduct a physical inspection of the goods and shall continue to carry out the procedures in accordance with regulations.

b.2.2.2) Where the goods have been brought, in part or in whole, out of the supervision area, the customs authority shall inspect and verify the information relating to the additional declaration with the relevant agencies at home or abroad. If the results of the inspection and verification are appropriate, the procedures shall continue to be carried out in accordance with regulations.

b.2.3) Where there are sufficient grounds to determine that the additional declared contents are not accurate, complete and appropriate, not to accept the additional declared contents and to clearly state the reason for the refusal.

b.3) To deal with violations in accordance with regulations (if any);

b.4) In the case of a paper customs declaration, when performing the tasks specified in Point b of this Clause, the customs officer must clearly record the date and time of receipt of the additional declaration dossier; check the completeness and appropriateness of the additional declaration dossier and notify the inspection results on the written request for additional declaration; and return to the customs declarant 01 copy of the written request for additional declaration bearing the certification of the customs authority.

3. Procedures for additional declaration in the case of exportation or importation agreed to be purchased or sold by the whole lot or by the whole shipload with an agreement on tolerance as to quantity and as to the commercial level of the goods

a) Responsibilities of the customs declarant:

To make an additional declaration of the information indicators of the electronic customs declaration and to submit the documents relating to the additional declaration through the System, specifically as follows:

a.1) The contract for the sale and purchase of goods showing the contents of the agreement on the acceptance of discrepancies in quantity and type and on the manner of final settlement of the corresponding actual payment amount and the form of payment;

a.2) The licence in which the quantity has been adjusted, for goods subject to a licence requirement. Where the specialised state management agency sends the licence in electronic form through the National Single Window Portal in accordance with the law on the national single window, the customs declarant is not required to submit this document.

Where, upon expiry of 30 days from the date of customs clearance, the customs declarant has not been permitted by the state management agency to adjust the licence or to be granted an additional licence for the differential quantity of goods, the quantity of goods falling outside the licence must be re-exported.

b) Responsibilities of the customs authority:

b.1) To receive and check the completeness and appropriateness of the additional declaration dossier;

b.2) Within 02 working hours from the time of receipt of the complete additional declaration dossier, the customs officer shall complete the handling thereof and notify the results of the inspection of the additional declaration dossier through the System; where the additional declared contents are not accepted, the reason for the refusal must be clearly stated.”

9. Point b of Clause 2 of Article 21 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 10 of Article 1 of Circular No. 39/2018/TT-BTC, is amended as follows:

“b) In the case of a change of the purpose of use in the form of re-exportation: The taxpayer must make a declaration in accordance with Point a of this Clause but is not required to pay duty.

Where goods imported for processing, production for export or export processing undergo a change of the purpose of use in the form of re-exportation, the customs declarant shall carry out the export procedures in accordance with regulations and is not required to declare the change of the purpose of use. The duty policy shall be implemented in accordance with the regulations in force.”

10. Article 22 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 11 of Article 1 of Circular No. 39/2018/TT-BTC, is amended as follows:

“Article 22. Cancellation of customs declarations

1. Cases of cancellation of declarations

a) A customs declaration shall be invalid for the carrying out of customs procedures in the following cases:

a.1) Upon expiry of 15 days from the date of registration of the declaration, the goods are exempt from physical inspection but no imported goods have arrived at the border gate of import, or the exported goods have not been brought into the customs supervision area at the border gate of export;

a.2) Upon expiry of 15 days from the date of registration of the declaration, the customs declarant has not submitted or produced the customs dossier;

a.3) Upon expiry of 15 days from the date of registration of the declaration, the customs declarant has not produced the exported or imported goods subject to physical inspection for inspection by the customs authority;

a.4) An on-the-spot export customs declaration in respect of which 15 days have elapsed from the date of customs clearance or release of goods but the importer has not registered the corresponding on-the-spot import declaration, except for the case specified in Point a.6 of Clause 5 of Article 86 of this Circular;

a.5) An export customs declaration for goods purchased, sold, hired or borrowed between a domestic enterprise and an export processing enterprise (EPE) or an enterprise in a non-tariff zone, or between two EPEs, in respect of which 15 days have elapsed from the date of customs clearance or release of goods but the importer has not registered the corresponding import declaration.

b) Cancellation of a customs declaration at the request of the customs declarant:

b.1) A customs declaration that has been registered but has not been granted customs clearance owing to a failure of the customs electronic data processing system;

b.2) A declaration of exported goods in respect of which the goods have been brought into the customs supervision area but are not actually exported;

b.3) A declaration of imported goods that has been registered but in respect of which the goods are not actually imported and have not been brought through the supervision area;

b.4) A customs declaration that has been registered but in respect of which the customs declarant has incorrectly declared the information indicators specified in Section 3 of Appendix II issued together with this Circular, except where the import customs declaration has been granted customs clearance or release of goods, or the goods have been brought to storage for preservation and the goods have passed through the customs supervision area, or where the export customs declaration has been granted customs clearance or release of goods and the goods have actually been exported;

b.5) An on-the-spot export customs declaration, or an export customs declaration for goods purchased, sold, hired or borrowed between a domestic enterprise and an EPE or an enterprise in a non-tariff zone, or between two EPEs, in respect of which customs inspection has been completed or the goods have been released but the exporter or the importer cancels the export or import transaction.

2. Procedures for cancellation of customs declarations

a) Responsibilities of the customs declarant:

When requesting the cancellation of a customs declaration, the customs declarant shall declare the information on the request for cancellation of the customs declaration using Form No. 06 of Appendix II issued together with this Circular and shall submit the documents evidencing the cancellation of the declaration (if any) through the customs electronic data processing system, or shall submit 02 originals of the written request for cancellation of the customs declaration using Form No. 04/HTK/GSQL of Appendix V issued together with this Circular, in the case of a paper customs declaration, to the customs authority where the declaration was registered.

Where exported goods have been brought into the customs supervision area but are not actually exported, if the declaration is cancelled in order to bring the goods back into the domestic market, the customs declarant must undertake in the written request that no duty refund or non-collection of duty has been effected for the consignment under the declaration of exported goods at the domestic tax authority or at the customs authority, and shall be responsible for the declared contents. If the customs authority or the tax authority, upon inspection, discovers that the customs declarant has already obtained a duty refund, the customs declarant shall be dealt with in accordance with the law.

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

b.1) In the case of cancellation of a customs declaration specified in Point a of Clause 1 of this Article:

b.1.1) Not later than 01 working day from the date on which the customs declaration becomes invalid for the carrying out of customs procedures, the customs authority where the customs declaration was registered shall inspect and verify, in the customs electronic data processing system, the information on whether the imported goods have arrived at the border gate of import or the exported goods have been brought into the customs supervision area, or shall carry out the verification at the customs authority managing the goods storage location at the border gate where the customs electronic data processing system has not yet been connected for the exchange of goods supervision information;

b.1.2) Where the results of the inspection and verification are appropriate, to cancel the customs declaration and notify the information on the cancellation of the customs declaration to the customs declarant in the System.

b.2) In the case of cancellation of a customs declaration specified in Point b of Clause 1 of this Article: Within 08 (eight) working hours from the receipt of the customs declarant's request for cancellation of the customs declaration, the customs officer shall examine the reason, the conditions and the information on the customs declaration proposed for cancellation in the System, submit it to the leadership for approval, cancel the customs declaration and respond with the result to the customs declarant in the System;

b.3) To handle the duty already paid (if any) in accordance with Article 131 of this Circular;

b.4) Where the cancellation of a customs declaration for exported or imported goods subject to management and monitoring by deduction affects the information on management and monitoring by deduction in the System, the customs authority shall, after cancelling the customs declaration, be responsible for updating the information in the System;

b.5) To notify the Provincial or Municipal Tax Sub-department where the enterprise has registered its business, for exported goods of domestic origin, using Form No. 01/TB-XNKTC/GSQL of Appendix V issued together with this Circular, or to notify the customs authority where the import customs declaration was registered, for exported goods of imported origin (where the customs authority at which the export customs declaration was registered is different from the customs authority at which the import customs declaration was registered), for the purpose of monitoring and of not processing any duty refund, duty deduction or non-collection of duty for the goods under the cancelled export customs declaration;

b.6) Where the customs authority has information on a violation of the law relating to the consignment, the declaration may be cancelled only after professional measures have been applied and it has been determined that the consignment does not violate the law, or after the handling of the violation has been completed in accordance with the law;

b.7) For paper customs declarations, in addition to performing the corresponding tasks under Points b.1, b.2, b.3, b.4, b.5 and b.6 of this Clause, the customs officer at the place of registration of the declaration shall cross out the cancelled customs declaration with an ink pen, sign it and affix the officer's seal thereon, and shall file the cancelled customs declaration in the order of the registration numbers of the customs declarations.”

11. Article 24 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 13 of Article 1 of Circular No. 39/2018/TT-BTC, is amended as follows:

“Article 24. Inspection of the name of goods, the commodity code, the duty rate and the unit of measurement

1. Inspection of the name of goods, the commodity code, the duty rate and the unit of measurement upon inspection of the customs dossier

a) Contents of the inspection

To inspect the accuracy and completeness of the declared contents concerning the name of goods, the description of the goods, the commodity code, the duty rate and the unit of measurement on the customs declaration against the information in the customs dossier and the regulations on the classification of goods and the application of duty rates.

b) Handling of the inspection results

b.1) Where it is determined that the customs declarant has declared the name of goods, the description of the goods, the commodity code, the duty rate and the unit of measurement accurately and completely, the customs authority shall accept the declared contents;

b.2) Where there are sufficient grounds to determine that the customs declarant has incorrectly declared the name of goods, the description of the goods, the commodity code, the duty rate or the unit of measurement, the customs authority shall request the customs declarant to make an additional declaration in accordance with Article 20 of this Circular and shall deal with the violation in accordance with the law. Where the customs declarant does not make the additional declaration, the customs authority shall re-determine the commodity code and the duty rate, carry out tax imposition and deal with the violation in accordance with the law, update the inspection results in the System, and grant customs clearance to the goods after the customs declarant has fully paid the duty and the fine (if any) in accordance with regulations;

b.3) Where there are not yet sufficient grounds to determine the name of goods, the description of the goods, the commodity code or the duty rate, the customs authority shall request the customs declarant to additionally submit technical documents, or the contract for the sale and purchase of goods, or other relevant documents evidencing the basis of the declaration.

b.3.1) Where, upon inspection of the additionally submitted documents, the customs authority has sufficient grounds to determine that the customs declarant has incorrectly declared the name of goods, the commodity code, the description of the goods or the duty rate, it shall proceed as provided in Point b.2 of this Clause;

b.3.2) Where the customs declarant does not additionally submit documents evidencing the basis of the declaration, or the additionally submitted documents do not provide sufficient grounds to determine the name of goods, the description of the goods, the commodity code or the duty rate, the customs authority shall decide to conduct a physical inspection of the goods, or to request analysis for classification, or to request the inspection and evaluation of technical criteria by machinery and equipment at a customs verification body, or to request assessment or testing.

Goods samples sent for analysis for classification or for the inspection and evaluation of technical criteria by machinery and technical equipment at the customs verification body must be included in the List of goods accepted for analysis for classification or the List of goods subject to inspection and evaluation of technical criteria by machinery and technical equipment at the customs verification body, issued by the Customs Department and published on the electronic portal of the Customs sector.

2. Inspection of the goods name, commodity code and duty rate during physical inspection

a) Inspection contents

Inspection of the accuracy and completeness of the declared contents regarding the goods name, description of goods, commodity code and duty rate on the customs declaration against the actual exported or imported goods.

When conducting physical inspection of goods, the customs officer must determine the goods name, description of goods, commodity code and duty rate according to the criteria set out in Vietnam's List of Exports and Imports and in the tariff schedules applicable to exported and imported goods;

b) Handling of inspection results

b.1) Where the results of the physical inspection carried out directly by the customs officer or by means of the machinery and equipment available at the customs authority are consistent with the contents declared on the customs declaration, the customs authority shall accept the declared contents;

b.2) Where there are sufficient grounds to determine that the customs declarant has incorrectly declared the goods name, description of goods, commodity code or duty rate, the customs authority shall provide guidance and request the customs declarant to make an additional declaration in accordance with Article 20 of this Circular and shall handle the violation in accordance with law. Where the customs declarant fails to make the additional declaration, the customs authority shall re-determine the commodity code and the duty rate, carry out tax imposition and handle the violation (if any) in accordance with law;

b.3) Where, in a physical inspection carried out directly by the customs officer or by means of the available machinery and equipment, the customs authority does not yet have sufficient grounds to determine, or is unable to determine precisely, the goods name, description of goods or commodity code, the Head of the Customs Team at the place of physical inspection shall decide to request analysis for classification, or inspection and evaluation of technical criteria by machinery and equipment at the customs verification body, or assessment or testing.

3. Where an exported or imported consignment has been granted customs clearance on the basis of the results of analysis for classification, or of inspection and evaluation of technical criteria by machinery and equipment at the customs verification body, or of assessment or testing, for the purpose of determining the goods name and commodity code, the customs authority may use those results of analysis for classification, or of inspection and evaluation of technical criteria by machinery and equipment at the customs verification body, or of assessment or testing, of that consignment to carry out customs procedures for subsequent consignments of the same customs declarant having the same goods name, description of goods, origin, declared commodity code and the same manufacturer.

The customs authority shall select, on the basis of risk management, the subsequent consignments for which analysis for classification, or inspection and evaluation by machinery and technical equipment at the customs verification body, or assessment or testing, is to be carried out. Inspection and evaluation by machinery and equipment at the customs verification body shall be carried out in accordance with Article 29 and Article 31 of this Circular.”

12. Article 25 of Circular No. 38/2015/TT-BTC, as amended by Clause 14 of Article 1 of Circular No. 39/2018/TT-BTC, is amended as follows:

“Article 25. Inspection of customs value in the course of carrying out customs procedures

1. Subjects of inspection: Customs dossiers of exported or imported goods subject to detailed document inspection or to physical inspection of goods.

2. Inspection contents: The customs authority shall inspect the customs dossier and the value declared by the customs declarant on the customs declaration and on the customs value declaration (hereinafter referred to as the declared value), on the basis of the provisions on methods of determining customs value and on inspection of customs value in Circular No. 39/2015/TT-BTC dated March 25, 2015, as amended by Circular No. 60/2019/TT-BTC dated August 30, 2019 of the Minister of Finance, and in this Circular.

3. Order of, and handling of the results of, the inspection

a) Where there are sufficient grounds to reject the declared value, the customs authority shall issue a Notice of customs value using Form No. 02B/TB-TGHQ/NVTHQ in Appendix VI attached to this Circular (hereinafter referred to as the Notice of customs value); shall request the customs declarant to make an additional declaration within a maximum of 05 working days from the date of the notice; and shall release the goods in accordance with regulations. If the customs declarant makes the additional declaration in accordance with the Notice of customs value within the above time limit, the customs authority shall grant customs clearance to the goods in accordance with regulations and handle the violation (if any). Upon expiry of the time limit, if the customs declarant fails to make the additional declaration or makes an additional declaration that is not in accordance with the Notice of customs value, the customs authority shall carry out tax imposition in accordance with the Law on Tax Administration in order to grant customs clearance to the goods in accordance with regulations, and shall handle the violation (if any).

There are sufficient grounds to reject the declared value of exported or imported goods in any of the following cases:

a.1) The customs declarant fails to declare, or declares incorrectly or incompletely, any of the indicators on the customs declaration (including: place of unloading, method of payment, value declaration classification code, freight charges, insurance charges, codes and names of the adjustments, value declaration details, total allocation coefficient of the dutiable value, description of goods, unit of measurement, invoice unit price, dutiable unit price, dutiable value, invoice value, total invoice value, country of origin) or on the customs value declaration (if any), thereby affecting the customs value.

Where the customs declarant has a special relationship but has not declared it on the customs declaration or on the customs value declaration (if any), the customs authority shall request the customs declarant to make an additional declaration in accordance with Clause 8 of Article 1 of this Circular. Where the customs declarant declares that a special relationship exists but that it does not affect the transaction value, the customs authority shall inspect the influence of the special relationship on the transaction value in accordance with Article 7 of Circular No. 39/2015/TT-BTC, as amended by Clause 6 of Article 1 of Circular No. 60/2019/TT-BTC;

a.2) There are contradictions as to the contents relating to customs value among the documents in the customs dossier submitted or produced by the customs declarant to the customs authority;

a.3) Failure to satisfy any of the conditions for applying the method of determining customs value prescribed in Article 20 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended by Clause 8 of Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government, and in Circular No. 39/2015/TT-BTC dated March 25, 2015, as amended by Circular No. 60/2019/TT-BTC dated August 30, 2019 of the Minister of Finance;

a.4) Incorrect application of the order or of the contents of the methods of determining customs value prescribed in Article 20 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended by Clause 8 of Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government, and in Circular No. 39/2015/TT-BTC dated March 25, 2015, as amended by Circular No. 60/2019/TT-BTC dated August 30, 2019 of the Minister of Finance.

b) Cases of doubt as to the declared value:

b.1) Where imported goods have an abnormally high declared value as prescribed at Point b.4.5 of this Clause, the customs authority shall grant customs clearance according to the declared value and shall transfer the doubt to the tax authority to serve as a basis for inspecting and determining related-party transactions in accordance with the law on related-party transactions;

b.2) Apart from the case of doubt referred to at Point b.1 of this Clause, the customs authority shall notify the grounds for the doubt, the price level and the method that the customs authority expects to use for the determination, and the time and form of consultation, and shall request the customs declarant to supplement the consultation and value determination dossier through the System, or shall issue a Notice of doubt as to the declared value using Form No. 02A/TB-NVTG/NVTHQ in Appendix VI issued together with this Circular; at the same time, it shall release the goods or allow the goods to be brought to storage in accordance with regulations; the customs declarant shall carry out the consultation in accordance with the guidance in Clause 4 of this Article;

b.3) There is doubt as to the declared value of exported goods in any of the following cases:

b.3.1) The declared value is lower than the reference price of identical or similar exported goods in the List of exported and imported goods subject to value risk issued by the Customs Department in accordance with Article 22 of Circular No. 39/2015/TT-BTC dated March 25, 2015, as amended by Clause 11 of Article 1 of Circular No. 60/2019/TT-BTC dated August 30, 2019 of the Minister of Finance;

b.3.2) The declared value is lower than the lowest customs value of identical or similar exported goods as determined by the customs authority, or lower than the lowest declared value of identical or similar exported goods that has been accepted by the customs authority (no comparison shall be made with customs values that are subject to doubt);

The identical or similar exported goods in the value database used for comparison are goods exported within the period of 90 days before or 90 days after the date of registration of the export customs declaration of the goods whose declared value is under inspection. Where no identical or similar exported goods exported within the above period of 90 days can be found, the period shall be extended from 6 months to 01 year on the basis of an assessment of the degree of fluctuation in the price level of the exported goods whose declared value is under inspection;

b.3.3) The declared value is lower than the transaction price on the world market as shown on the website of the market trading in that commodity, or lower than the offer price on the Internet from official websites or from websites linked to official websites;

b.3.4) The declared value is lower than or equal to the declared value of the principal raw materials constituting identical or similar exported goods, or lower than or equal to the transport costs of the goods whose value is under inspection up to the border gate of export, or the extraction costs of identical or similar exported goods;

b.4) There is doubt as to the declared value of imported goods in any of the following cases:

b.4.1) The declared value is lower than the reference price of identical or similar imported goods in the List of exported and imported goods subject to value risk issued by the Customs Department in accordance with Article 22 of Circular No. 39/2015/TT-BTC dated March 25, 2015, as amended by Clause 11 of Article 1 of Circular No. 60/2019/TT-BTC dated August 30, 2019 of the Minister of Finance;

b.4.2) The declared value is lower than the lowest customs value of identical or similar imported goods as determined by the customs authority, or lower than the lowest declared value of identical or similar imported goods that has been accepted by the customs authority (no comparison shall be made with customs values that are subject to doubt).

The identical or similar imported goods in the value database used for comparison are goods exported to Vietnam within the period of 90 days before or 90 days after the date of exportation of the goods whose declared value is under inspection. Where no identical or similar imported goods can be found within the above period of 90 days, the period shall be extended from 6 months to 1 year on the basis of an assessment of the degree of fluctuation in the price level of the imported goods whose declared value is under inspection;

b.4.3) The declared value is lower than or equal to the customs value of the matching components of identical or similar imported goods, or lower than or equal to the customs value of the principal raw materials constituting identical or similar imported goods, or lower than or equal to the transport costs of identical or similar imported goods up to the first border gate of import;

b.4.4) The declared value is lower than the customs value collected by the customs authority in accordance with Article 25 of Circular No. 39/2015/TT-BTC dated March 25, 2015 of the Minister of Finance, after conversion into the customs value of the imported goods up to the first border gate of import;

b.4.5) The imported goods have a declared value that is abnormally high compared with the reference price of identical or similar imported goods in the List of exported and imported goods subject to value risk issued by the Customs Department in accordance with Article 22 of Circular No. 39/2015/TT-BTC dated March 25, 2015, as amended by Clause 11 of Article 1 of Circular No. 60/2019/TT-BTC dated August 30, 2019 of the Minister of Finance.

c) In cases not falling under Point a or Point b of this Clause, the customs authority shall grant customs clearance to the goods according to the value declared by the customs declarant.

4. Consultation:

a) Competence to conduct consultation: The Director of the Regional Sub-department of Customs shall bear overall responsibility for organising consultation work and for the effectiveness of consultation at the unit. Based on the actual situation and the characteristics of the locality, the Regional Sub-department of Customs shall delegate the conduct of consultation to the Customs unit where the declaration is registered.

b) Forms of consultation:

b.1) Direct consultation means the customs declarant, or the lawful representative of the customs declarant, or an authorised person, working directly with the customs authority in order to explain and prove the declared value to the customs authority.

Where necessary, the customs authority and the customs declarant (or the lawful representative or the authorised person) shall cooperate and exchange relevant information, documents, records and papers through the online public service System;

b.2) Indirect consultation means the customs declarant, or the lawful representative of the customs declarant, or an authorised person, working with the customs authority through the System in order to explain and prove the declared value to the customs authority.

Where the System does not yet have a function meeting the requirement, the customs authority and the customs declarant (or the lawful representative or the authorised person) shall cooperate and exchange relevant information, documents, records and papers through the online public service System;

b.3) A customs declarant assessed by the customs authority as having a high or higher level of compliance may choose the direct or the indirect form of consultation. The customs declarant shall record the form of consultation in the box “Value declaration details” for imported goods, or in the box “Notes” for exported goods;

b.4) Where the customs declarant is not among those referred to at Point b.3 of this Clause, direct consultation shall be carried out.

c) Time for conducting the consultation and handling the consultation results: A maximum of 30 days from the date of release of the goods or the date on which the goods are brought to storage;

d) Order of consultation:

d.1) Direct consultation:

d.1.1) The customs declarant:

d.1.1.1) Provide the consultation and value determination dossier as prescribed at Point g of this Clause through the System in order to clarify the doubt as to the declared value of the goods;

d.1.1.2) Appoint the lawful representative of the customs declarant or an authorised person to take part in the consultation at the appointed consultation time; be responsible for explaining the matters relating to the declared value and for submitting additional documents and records in order to explain the doubts as to the declared value at the request of the customs authority;

d.1.1.3) Sign the record of direct consultation.

d.1.2) The customs authority:

d.1.2.1) Organise the consultation; inspect the dossiers, documents and records submitted or produced by the customs declarant through the System as prescribed at Point g of this Clause in order to clarify the doubt as to the declared value;

d.1.2.2) Prepare and sign the consultation record, in which all questions and answers arising in the course of the consultation shall be recorded fully and truthfully, and the documents and records additionally submitted by the customs declarant shall be noted. Upon completion of the consultation, the conclusion must be clearly stated in the consultation record, specifically: “the customs declarant agrees with the price level and the method determined by the customs authority”, “there are not yet sufficient grounds to reject the declared value” or “the declared value is rejected”. Where the declared value is rejected, the grounds for rejecting the declared value must be clearly stated according to the cases prescribed at Point e of this Clause, together with the price level and the method of determining customs value determined by the customs authority after the consultation.

d.2) Indirect consultation:

d.2.1) The customs declarant:

d.2.1.1) Provide the consultation and value determination dossier as prescribed at Point g of this Clause through the System in order to clarify the doubt as to the declared value of the goods. The documents and records must be digitally signed by the customs declarant;

d.2.1.2) Send a written response to the questions of the customs authority and provide additional documents and records through the System in order to explain and clarify the matters still in doubt as to the customs value, and receive the Notice of indirect consultation results using Form No. 02C/TB-TVGT/NVTHQ in Appendix VI issued with this Circular.

d.2.2) The customs authority:

d.2.2.1) On the basis of the consultation and value determination dossier sent by the customs declarant through the System, the customs authority shall inspect the declared value; send the questions concerning the doubts as to the declared value and request the customs declarant to explain the doubts as to the declared value.

d.2.2.2) On the basis of the written response to the questions of the customs authority, the consultation and value determination dossier and the additional documents and records, the customs authority shall prepare and send to the customs declarant, through the System, a Notice of indirect consultation results using Form No. 02C/TB-TVGT/NVTHQ in Appendix VI issued with this Circular, in which the documents and records submitted by the declarant shall be shown. Upon completion of the indirect consultation, the conclusion must be clearly stated in the Notice of indirect consultation results, specifically: “there are not yet sufficient grounds to reject the declared value” or “the declared value is rejected”. Where the declared value is rejected, the grounds for rejecting the declared value must be clearly stated according to the cases prescribed at Point e of this Clause, together with the price level and the method of determining customs value determined by the customs authority after the consultation.

đ) Handling of consultation results:

đ.1) Where the customs declarant agrees with the price level and the method that the customs authority expects to use for the determination, the customs authority shall carry out the inspection and issue the Notice of customs value. The customs declarant shall make an additional declaration within a maximum of 05 working days from the date on which the customs authority issues the Notice of customs value and within 30 days from the date of release of the goods or the date on which the goods are brought to storage. If the customs declarant makes the additional declaration in accordance with the Notice of customs value within the above time limit, the customs authority shall grant customs clearance to the goods in accordance with regulations and handle the violation (if any). Upon expiry of the time limit, if the customs declarant fails to make the additional declaration or makes an additional declaration that is not in accordance with the Notice of customs value, the customs authority shall carry out tax imposition in accordance with the Law on Tax Administration in order to grant customs clearance to the goods in accordance with regulations, and shall handle the violation (if any);

đ.2) Where the customs authority rejects the declared value in accordance with Point e of this Clause after the consultation, the customs authority shall issue the Notice of customs value and request the customs declarant to make an additional declaration within a maximum of 05 working days from the date of issuance of the Notice of customs value. If the customs declarant makes the additional declaration in accordance with the Notice of customs value within the above time limit, the customs authority shall grant customs clearance to the goods in accordance with regulations and handle the violation (if any). Upon expiry of the time limit, if the customs declarant fails to make the additional declaration or makes an additional declaration that is not in accordance with the Notice of customs value, the customs authority shall carry out tax imposition in accordance with the Law on Tax Administration in order to grant customs clearance to the goods in accordance with regulations, and shall handle the violation (if any);

đ.3) Where the customs authority does not yet have sufficient grounds to reject the declared value, the customs authority shall issue the Notice of customs value and grant customs clearance to the goods according to the value declared by the customs declarant in accordance with regulations.

e) There are sufficient grounds to reject the declared value of exported or imported goods after consultation in any of the following cases:

e.1) In the case of direct consultation:

e.1.1) Any of the cases falling under Point a of Clause 3 of this Article;

e.1.2) The customs declarant fails to declare, or incorrectly declares, the price actually paid or payable, or the factors relating to the determination of customs value prescribed in Article 6, Article 13 and Article 15 of Circular No. 39/2015/TT-BTC dated March 25, 2015 and Circular No. 60/2019/TT-BTC dated August 30, 2019 of the Minister of Finance;

e.1.3) The information provided by the customs declarant is, upon inspection, inaccurate, or the documents and records provided are forged or unlawful;

e.1.4) The customs declarant fails, without a legitimate reason, to provide the customs authority with the documents and records prescribed in Point g of this Clause; fails, without a legitimate reason, to attend the consultation; the person attending the consultation is not the lawfully authorised representative of the customs declarant and has no power of attorney; the customs declarant fails to sign the Consultation Record as prescribed in Point d.1 of this Clause;

e.1.5) Information collected from the exporter or the exporter's representative in respect of imported goods, and information collected from the seller, the producer or the extractor in respect of exported goods, determines that the declared value is inconsistent with the actual purchase and sale;

e.1.6) The customs declarant's explanation contradicts the customs dossier or the consultation and valuation dossier prescribed in Point g of this Clause;

e.1.7) The customs authority holds documents or records proving that the declared value is inconsistent with the actual price and the actual condition of the goods.

e.2) In the case of indirect consultation:

e.2.1) Any of the cases specified in Point e.1 of this Clause;

e.2.2) The customs declarant does not reply, or replies incompletely or incorrectly to the questions of the customs authority within the prescribed time limit, or replies after the time limit without a legitimate reason; or the replies contradict one another.

g) The consultation and valuation dossier comprises:

g.1) Documents and records for determining the customs value under the customs valuation methods prescribed in Circular No. 39/2015/TT-BTC dated March 25, 2015 and Circular No. 60/2019/TT-BTC dated August 30, 2019 of the Minister of Finance;

g.2) Documents and commercial correspondence evidencing agreements on the value of the goods, the conditions of delivery and receipt of the goods, the conditions of transport of the goods, the conditions of insurance of the goods, the production of the goods, the packing of the goods and other conditions related to the right to purchase and sell the goods (if any);

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

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

g.5) Consular-legalised customs clearance dossiers for the goods in the exporting country or the partner importing country (if any);

g.6) Documents on payment via banks or payment documents of credit institutions for the exported or imported goods (if any);

g.7) Documents in the accounting records (if any), including: accounting books, accounting vouchers recording payables to and receivables from foreign partners; sales invoices; revenue account ledgers showing the actual revenue from the goods; accounting records tracking movements of cash and bank deposits, and other accounting documents and records under the Law on Accounting;

g.8) Other documents and records proving the value of the goods (if any).

5. Consultation once, use of the consultation result multiple times

a) The customs declarant shall request the customs authority to use the consultation result for goods whose declared value is questioned for subsequent exports or imports, in the Consultation Record in the case of direct consultation, or in the written replies to the questions of the customs authority in the case of indirect consultation (hereinafter referred to as the result of one consultation used multiple times);

b) Where, upon inspection, the customs authority finds that the customs declarant is assessed at a high compliance level or above, it shall accept the customs declarant's request to use the result of one consultation multiple times and respond with the result on the System, and shall at the same time state, in the customs value notice, the period during which the result of the customs value notice may be applied to subsequent exports or imports. Where the customs declarant is not assessed at a high compliance level or above, the customs authority shall respond on the System refusing the request to use the result of one consultation multiple times;

c) Scope of application: The result of one consultation used multiple times shall apply only at the single regional Sub-department of Customs where the customs declarant registers the declaration;

d) Period of application: The result of one consultation used multiple times shall be valid for 06 months from the date of issuance of the customs value notice.

Where the customs authority finds that the consultation dossier used as the basis for application was provided inaccurately by the declarant or is in violation, it shall issue a notice of cancellation of the result of one consultation used multiple times, using Form No. 02D/TB-TVML/NVTHQ in Appendix VI to this Circular;

e) Application of the result of one consultation used multiple times:

e.1) The customs declarant shall request the customs authority to apply the result of one consultation used multiple times (clearly stating the number and date of the customs value notice) in the “value declaration details” item for imported goods and in the “notes” item for exported goods on the customs declaration;

e.2) The customs authority shall check the declared contents of the exported or imported goods against the contents of the result of one consultation used multiple times and handle the matter as follows:

e.2.1) Where the conditions for applying the result of one consultation used multiple times are satisfied, the customs authority shall accept the declared value.

Exported or imported goods are eligible for application of the result of one consultation used multiple times if all of the following cases are satisfied:

e.2.1.1) The customs declarant is assessed at a high compliance level or above at the time of application; the result of one consultation used multiple times remains valid for application; and the legal documents serving as the basis for issuance of the customs value notice have not changed;

e.2.1.2) The declared contents relating to the customs value, namely the goods description, HS code, origin, importer, exporter, purchase and sale conditions (if any) and delivery conditions of the exported or imported goods, are identical to the contents stated in the customs value notice to which the result of one consultation used multiple times is applied;

e.2.1.3) The declared value of the exported or imported goods on the customs declaration is equal to or higher than the customs value stated in the result of one consultation used multiple times (except where the reference price of identical or similar goods in the List of exported and imported goods subject to valuation risk has been adjusted upward).

e.2.2) Where the conditions for applying the result of one consultation used multiple times are not satisfied, the customs authority shall give notice on the System and clearly state the reasons for not applying the result of one consultation used multiple times, so that the customs declarant carries out the consultation in accordance with Clause 4 of this Article.

6. Competence to consider adjustments deducting discounts.

The Director of the regional Sub-department of Customs shall consider and decide on adjustments deducting discounts if all the conditions prescribed in Point d.1 of Clause 2 of Article 15 of Circular 39/2015/TT-BTC dated March 25, 2015 of the Minister of Finance are satisfied.”

13. Article 28 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 17 of Article 1 of Circular No. 39/2018/TT-BTC, is amended and supplemented as follows:

“Article 28. Inspection of export licences, import licences and specialised inspection results

1. Inspection of export licences and import licences

The customs authority where the customs declaration is registered shall check and compare the information on the export licence or import licence sent by the licensing agency via the National Single Window Portal, or issued on the Online Public Service Portal, or submitted by the customs declarant when carrying out customs procedures, against the information declared on the customs declaration, and shall handle the matter as follows:

a) Where the declared information is consistent, the declared information shall be accepted.

a.1) If the customs declarant exports or imports, in a single time, the entire quantity of goods stated in the export licence or import licence, the customs officer shall update the information on the single-use licence and the information on the exported or imported consignment on the System;

a.2) If the customs declarant uses the export licence or import licence for multiple exports or imports, the customs authority where the declaration is registered shall update the licence information into the customs electronic data processing system in order to monitor and deduct the quantity and weight on the licence corresponding to each export or import.

b) If the declared information is inconsistent (except where the quantity of goods declared on the declaration and the goods under the licence already imported is lower than the quantity of goods on the licence) or the quantity of exported or imported goods is greater than that on the licence, the customs authority shall respond with the information to the customs declarant and handle the matter in accordance with law.

2. Inspection of specialised inspection certificates

Upon receipt of a specialised inspection certificate issued by the specialised inspection agency on the National Single Window Portal, or issued on the Online Public Service Portal, or submitted by the customs declarant for customs clearance of the goods, the customs authority shall check and compare it against the information declared on the customs declaration and handle the matter as follows:

a) Where the information is consistent, the declared information shall be accepted;

b) Where the information is inconsistent, the customs authority shall refuse to accept it and respond with the information to the customs declarant;

c) Where the goods fail to satisfy the export or import conditions, the customs authority shall handle the matter in accordance with law and respond with the information to the customs declarant.

3. Where the System encounters a failure and information on export licences, import licences or specialised inspection certificates cannot be looked up on the System, the customs authority shall receive and inspect the export licences, import licences and specialised inspection certificates submitted or produced by the customs declarant, on the principle that the customs declarant is itself responsible for the accuracy, truthfulness and lawfulness of the export licences, import licences and specialised inspection certificates submitted.

Where the customs declarant uses an export licence or import licence for multiple exports or imports, the customs authority where the declaration for the first exported or imported consignment is registered shall make a deduction monitoring sheet using Form No. 05/TDTL/GSQL in Appendix V to this Circular and hand it over to the customs declarant for carrying out the deduction for each export or import.

After the System has been restored, the customs authority shall carry out the inspection, comparison and handling in accordance with the guidance in Clauses 1 and 2 of this Article.”

14. 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, as amended and supplemented by Clause 18 of Article 1 of Circular No. 39/2018/TT-BTC, are amended and supplemented as follows:

a) Clause 1 is amended and supplemented as follows:

“1. Inspection of imported goods during their loading and unloading from the inbound means of transport into warehouses, yards, ports or the area of the import border gate, and of exported goods already granted customs clearance and gathered at locations within the area of the export border gate:

a) The inspection of goods shall be carried out by scanners or other technical devices. Where inspection is required under Point c of Clause 2 of Article 34 of the Law on Customs, the border-gate Customs shall carry out the physical inspection in the presence of a representative of the transport enterprise; the enterprise operating the port, warehouse or yard; the Port Authority at the seaport or international airport; or the Border Guard;

b) Responsibilities of the border-gate Customs:

b.1) To notify the carrier and the enterprise operating the warehouse, yard or port of the list of consignments subject to inspection;

b.2) To carry out the inspection as prescribed in Point a of this Clause;

b.3) To make a record certifying the inspection, bearing the confirming signatures of the parties specified in Point a of this Clause.

c) Responsibilities of the carrier and the enterprise operating the warehouse, yard or port:

c.1) To carry out the necessary procedures to bring the goods to the inspection location at the request of the customs authority;

c.2) To be responsible for transporting the goods to the inspection area at the request of the customs authority;

c.3) The enterprise operating the port, warehouse or yard shall arrange a separate storage area or use the electronic port management system to identify the location of the goods requiring physical inspection during the carrying out of customs procedures;

c.4) To witness and sign to confirm the record certifying the inspection.

d) Handling of the inspection results for imported goods during their loading and unloading from the inbound means of transport into warehouses, yards, ports or the area of the import border gate:

d.1) Where the inspection reveals no sign of violation, the unit assigned to inspect the goods by scanner shall update the information on the scanner inspection results on the System.

The Customs where the import customs declaration is registered shall use the above scanner inspection results to carry out customs procedures as prescribed;

d.2) Where the inspection reveals signs of violation, the unit assigned to inspect the goods by scanner shall update the inspection results on the System; notify and coordinate with the enterprise operating the warehouse, yard or port in arranging a separate storage location for the consignment; and coordinate with the Customs where the customs declaration is registered in carrying out the direct inspection of the goods when the customs declarant comes to carry out customs procedures.

đ) Handling of the inspection results for exported goods already granted customs clearance and gathered at locations within the area of the export border gate:

đ.1) Where the inspection reveals no sign of violation, the border-gate Customs shall update the information on the System and supervise the exported goods as prescribed;

đ.2) Where the inspection reveals signs of violation, the border-gate Customs shall coordinate with the enterprise operating the warehouse, yard or port in arranging a separate storage location for the consignment, update the inspection results on the System, notify the customs declarant to open the goods for direct inspection, and handle the matter as prescribed.

The Director of the Customs Department shall, based on the provisions of the law on customs, the management requirements in each warehouse, yard, port or border-gate area, and the actual conditions in terms of scanners or other technical devices available, organise the implementation of the inspection of imported goods during their loading and unloading from the inbound means of transport into warehouses, yards, ports or the area of the import border gate and of exported goods already granted customs clearance and gathered at locations within the area of the export border gate, in conformity with the provisions of law, the infrastructure, machinery and equipment, and the actual conditions in each warehouse, yard, port or border-gate area.”

b) Clause 5 is amended and supplemented as follows:

“5. Physical inspection to determine the goods description, the commodity code, the customs value, the origin and whether the goods are used or unused shall be carried out in accordance with Articles 24, 25 and 27 of this Circular.

Where the System designates inspection and assessment of technical criteria by machinery and equipment, or where a customs officer carries out direct inspection or physical inspection of the goods using the machinery and technical equipment available at the customs authority conducting the physical inspection of the goods but cannot fully determine the technical criteria ensuring accurate determination of the contents declared by the customs declarant, the Customs Team Leader shall decide on requiring the inspection and assessment of technical criteria by machinery and equipment at the customs verification body, or assessment or testing, specifically as follows:

a) For goods on the List of technical criteria accepted for performance at the customs verification body, samples shall be taken and a dossier compiled and sent to the customs verification body for inspection and assessment of technical criteria by machinery and equipment.

a.1) The dossier comprises:

a.1.1) The request form for inspection and assessment of technical criteria of exported or imported goods by machinery and equipment at the customs verification body, also serving as the goods sampling record (using Form No. 44-PYCKT/KĐHQ in Appendix V to this Circular);

a.1.2) The slip recording the numbers and dates of the documents and papers in the customs dossier relating to the goods sample (in the case of declaration on a paper customs declaration);

a.1.3) The slip recording the results of the physical inspection of the goods, using Form No. 06/PGKQKT/GSQL in Appendix V to this Circular;

a.1.4) The goods sample subject to inspection and assessment;

a.1.5) The technical documentation of the goods or the analysis of the product composition. The customs authority sending the sample shall issue an instruction via the System or a written request for the customs declarant to provide the technical documentation or the analysis of the product composition. Where there is no technical documentation or analysis of the product composition, the customs authority sending the dossier shall clearly state the reasons and issue an instruction or a written request to the customs declarant using Form No. 44-PYCKT/KĐHQ in Appendix V to this Circular.

a.2) The results of the inspection and assessment of technical criteria by machinery and equipment at the customs verification body shall be recorded using Form No. 43-KQKTĐG/KĐHQ in Appendix V to this Circular. This notice shall serve as the basis for the classification of goods, the determination of duty rates and the implementation of goods management policies.

b) For goods not on the List of technical criteria accepted for performance at the customs verification body, assessment or testing shall be requested at an assessment or testing organisation in accordance with law.

b.1) Where sampling is required, it shall be carried out in accordance with Article 31 of this Circular;

b.2) After receiving the results from the assessment organisation or the testing organisation, the customs authority conducting the physical inspection of the goods shall evaluate the assessment or testing results. If the assessment or testing results are consistent, the customs officer shall record the inspection results in Form No. 06/PGKQKT/GSQL in Appendix V to this Circular and update them into the System in order to further process the procedures for the customs declarant. Where the assessment or testing results are evaluated as inconsistent with the requirements in the assessment or testing requisition slip, the matter shall be reported to the Customs Team Leader for handling as prescribed.”

c) Clause 5a is added as follows:

“5a. During the analysis for classification, or the inspection and assessment of technical criteria of exported or imported goods by machinery and equipment at the customs verification body, where there is insufficient basis for concluding on the goods description, characteristics, composition, structure, physical and chemical properties, use, packing specifications and other attributes of the exported or imported goods, the customs verification body shall consider sending a requisition for assessment or testing, or carry out verification at the goods production establishment, in order to clarify the goods description, characteristics, composition, structure, physical and chemical properties, use, packing specifications and other attributes of the exported or imported goods (the coordination document using Form No. 41a/VBPH/KĐHQ and the working record using Form No. 42/MBB/KĐHQ in Appendix V to this Circular).”

d) Clause 6 is amended and supplemented as follows:

“6. Physical inspection of goods in certain special cases

a) For goods requiring special preservation which cannot be physically inspected at the inspection locations of the customs authority, the Customs Team Leader shall decide to bring the goods to locations meeting the special preservation requirements for physical inspection, or shall base the decision on customs clearance on the assessment results;

b) For exported goods that are bulk cargo or goods of large volume transported from the extraction or production establishment for loading onto the outbound means of transport at transhipment or anchorage areas, if they are subject to physical inspection, then after the goods have been fully gathered on the outbound means of transport at the transhipment or anchorage area, the Team Leader of the border-gate Customs managing the transhipment area shall decide on the physical inspection of the goods on the means of transport.”

đ) Clause 9 is amended and supplemented as follows:

“9. Physical inspection of goods at the request of the Customs where the declaration is registered:

a) Responsibilities of the Customs where the declaration is registered:

a.1) To update the request for physical inspection into the System and transfer the information to the Customs where the goods are stored;

a.2) Based on the inspection results of the Customs where the goods are stored sent on the System, the Customs where the declaration is registered shall update the inspection results into the System and carry out the subsequent procedures.

b) Responsibilities of the customs authority at the goods storage location:

b.1) To receive, on the System, the request for physical inspection of goods from the customs authority where the declaration is registered;

b.2) To carry out the physical inspection of goods on the basis of the time and place of physical inspection registered by the customs declarant;

b.3) To update and transfer the results of the physical inspection of goods to the customs authority where the declaration is registered for the continued performance of the procedures as prescribed.”

e) Clause 10 is amended as follows:

“10. In the case of goods subject to a change of use purpose, transfer between processing contracts, liquidation of machinery and equipment, or on-the-spot export and import, if the customs declarant requests physical inspection at the production establishment, the construction site or the factory, the Head of the Customs Team shall consider and decide.”

15. Clause 3 and Clause 4 of Article 30 of Circular No. 38/2015/TT-BTC, as amended by Clause 19 of Article 1 of Circular No. 39/2018/TT-BTC, are amended as follows:

a) Clause 3 is amended as follows:

“3. Where the results of the document inspection or the physical inspection of goods determine that the goods violate the regulations on management policies or specialised inspection, the customs authority where the declaration is registered shall handle the violation in accordance with law, or transfer it to the competent authority for handling where it falls beyond its competence.”

b) Clause 4 is amended as follows:

“4. With respect to the violations prescribed in Clause 2 and Clause 3 of this Article, if there are signs of a criminal offence, investigation, verification and handling shall be carried out according to competence.”

16. Article 31 of Circular No. 38/2015/TT-BTC, as amended by Clause 20 of Article 1 of Circular No. 39/2018/TT-BTC, is amended as follows:

“Article 31. Sampling and retention of samples of exported and imported goods

1. The sampling of exported and imported goods shall be carried out in the following cases:

a) Exported and imported goods from which samples are taken to serve customs declaration at the request of the customs declarant or of the specialised inspection agency;

b) Exported and imported goods from which samples must be taken to serve customs inspection or the solicitation of assessment or testing at the request of the customs authority.

2. Specific provisions on sampling

a) Where sampling is carried out at the request of the customs declarant to serve customs declaration:

a.1) Responsibilities of the customs declarant:

a.1.1) To notify the customs authority at the goods storage location of the sampling request according to the information indicators prescribed in Form No. 16 of Appendix II promulgated together with this Circular, through the customs electronic data processing system;

a.1.2) After being notified by the customs authority, through the System, of the acceptance of the sampling, the customs declarant shall directly take the samples from the very consignment of imported goods under the supervision of the customs authority. The customs declarant may take a sufficient quantity of samples as necessary for making the customs declaration. All samples taken by the customs declarant shall be counted in the quantity of goods when the customs authority conducts inspection in the course of carrying out customs procedures.

a.2) Responsibilities of the customs authority at the goods storage location:

a.2.1) The Head of the Customs Team shall assign customs officers to supervise the sampling by the customs declarant;

a.2.2) After supervising the sampling, the customs officer shall certify on 01 printed copy of the customs declarant's Notice requesting sampling and update the sampling results on the customs electronic data processing system.

b) Exported and imported goods from which samples must be taken to serve customs inspection:

b.1) With respect to exported and imported goods from which samples must be taken for analysis for classification, the provisions of Circular No. 14/2015/TT-BTC dated January 30, 2015, as amended by Circular No. 17/2021/TT-BTC dated February 26, 2021 of the Minister of Finance, shall apply;

b.2) With respect to goods subject to the inspection and evaluation of technical criteria by means of machinery and equipment at the customs verification body, the provisions of Article 10 of Circular No. 14/2015/TT-BTC, as amended by Circular No. 17/2021/TT-BTC, shall apply. The request form for the inspection and evaluation of technical criteria of exported and imported goods by means of machinery and equipment at the customs verification body, also serving as the goods sampling record, shall follow Form No. 44-PYCKT/KĐHQ of Appendix V promulgated together with this Circular;

b.3) With respect to exported and imported goods from which samples must be taken for the solicitation of assessment or testing:

b.3.1) Place of sampling: sampling shall be carried out at the location where the goods are being stored within the customs supervision area, or at the construction site, the production establishment or the factory prescribed in Article 102 of this Circular;

b.3.2) Sampling must be conducted in the presence of a representative of the goods owner, a representative of the customs authority and a representative of the organisation providing assessment or testing services (where so mandatorily required), and a Record certifying the sampling of exported and imported goods must be made using Form No. 08/BBLM/GSQL of Appendix V promulgated together with this Circular.

Samples shall be taken from the very consignment under inspection and shall be representative; they must be sufficient in quantity and volume to serve the solicitation of assessment or testing in strict accordance with law. The number of samples must ensure that 01 sample is retained at the customs authority.

Where sampling is carried out in the absence of the customs declarant, the customs authority shall take the samples in the presence of the State agency in the border-gate area and of representatives of the transport enterprise and of the enterprise operating the port, warehouse or yard, and the witnessing parties must sign for certification.

3. Supervision of sampling to serve specialised inspection within customs operation areas a) Officials of the specialised inspection agency shall directly carry out the sampling and make a record certifying the sampling in accordance with the law on specialised management;

b) Responsibilities of the customs declarant: On the basis of the time, the place and the goods expected to be sampled as certified by the specialised inspection agency, the customs declarant shall notify the customs authority at the goods storage location of the sampling to serve specialised inspection, according to the information indicators prescribed in Form No. 17 of Appendix II promulgated together with this Circular, through the customs electronic data processing system;

c) Responsibilities of the customs authority at the goods storage location: The Head of the Customs Team at the goods storage location shall, on the basis of the customs declarant's notice requesting sampling to serve specialised inspection, supervise the sampling;

d) Where goods are sampled under a notice of the specialised inspection agency and are subject to physical inspection of goods, the customs authority shall conduct the physical inspection of the goods at the same time as the sampling by the specialised agency, except for goods subject to quarantine that require risk analysis before being imported into Vietnam, or cases where, due to technical or professional requirements, the goods must be brought to specialised inspection locations.

4. The techniques for taking samples, retaining samples, returning samples and destroying samples shall be as follows:

a) In the case of samples sent for analysis for classification, the provisions of Circular No. 14/2015/TT-BTC dated January 30, 2015, as amended by Circular No. 17/2021/TT-BTC dated February 26, 2021 of the Minister of Finance, shall apply;

b) In the case of the inspection and evaluation of technical criteria by means of machinery and equipment at the customs verification body, the provisions of Article 10 of Circular No. 14/2015/TT-BTC, as amended by Circular No. 17/2021/TT-BTC, shall apply. The record on the return of samples to the customs declarant shall follow Form No. 45-BBTM/KĐHQ of Appendix V promulgated together with this Circular;

c) Where the customs authority sends samples for the solicitation of assessment or testing, the techniques for taking, retaining and returning samples shall comply with law and with the requirements of the assessment or testing organisation. With respect to samples retained at the customs authority, the retention, destruction and return of samples shall be carried out as follows:

c.1) Retention of samples: for a period of 120 days from the date of issuance of the Notice of assessment or testing results in order to carry out customs procedures, except for special types of goods such as goods liable to cause danger, goods that have deteriorated, or goods that cannot be stored for the above period.

Retained samples shall be used to serve the handling of problems and the settlement of complaints where the customs declarant disagrees with the customs authority's use of the assessment or testing results;

c.2) Where the customs declarant requests the return of samples, the customs authority shall make a record on the return of samples to the customs declarant (using Form No. 46-BBTM/GĐTN of Appendix V promulgated together with this Circular). Where samples of goods are returned while still within the sample retention period prescribed in Point c.1 of this Clause and the customs declarant has acknowledged the customs authority's use of the assessment or testing results, the customs declarant may not lodge a complaint against the decision of the customs authority;

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

The customs authority shall destroy samples where the prescribed retention period of the samples has expired; samples of goods liable to cause danger; samples of goods that have deteriorated; or samples of goods that can no longer be stored. The decision on sample destruction and the record on sample destruction shall be kept in accordance with the regulations on dossier retention.

5. The Director of the Customs Department shall provide specific guidance on the technical process and the documents for sampling and for decisions on sample destruction.”

17. Clause 3, Clause 5 and Clause 6 of Article 32 of Circular No. 38/2015/TT-BTC, as amended by Clause 21 of Article 1 of Circular No. 39/2018/TT-BTC, are amended as follows:

a) Clause 3 is amended as follows:

“3. Goods subject to quality inspection; goods subject to food safety inspection

Goods subject to quality inspection or food safety inspection must be stored at the border gate, the inland container depot, the bonded warehouse, or the location for the centralised gathering, inspection and supervision of exported and imported goods; the location for express delivery consignments and postal items, except in the following cases:

a) Where the specialised inspection agency designates that the goods be brought to an inspection location in accordance with the law on specialised inspection:

a.1) Responsibilities of the customs declarant:

a.1.1) The customs declarant shall send a request for the goods to be brought to the inspection location according to the criteria prescribed in Form No. 18 of Appendix II promulgated together with this Circular, enclosed with the specialised inspection registration certificate bearing the certification of the specialised inspection agency, to the customs authority where the customs declaration is registered, through the customs electronic data processing system. Where the registration for specialised inspection is carried out on the National Single Window Portal, the customs declarant is not required to send this document to the customs authority;

a.1.2) In the case of customs declaration on a paper customs declaration form, the customs declarant shall make a written request using Form No. 09/BQHH/GSQL of Appendix V promulgated together with this Circular, enclosed with the specialised inspection registration certificate bearing the certification of the specialised inspection agency, and send it to the customs authority where the customs declaration is registered.

a.2) Responsibilities of the customs authority

Within 01 working hour at the latest from the time of completion of the inspection of the customs dossier or of the physical inspection of the goods, the customs authority where the declaration is registered shall certify on the System the permission for the goods to be brought to the specialised inspection location in order to respond to the customs declarant.

b) Where the goods are brought to a goods preservation location at the request of the customs declarant

b.1) Responsibilities of the customs declarant

The customs declarant shall send an application for the goods to be brought away for preservation according to the criteria prescribed in Form No. 18 of Appendix II promulgated together with this Circular;

b.2) Responsibilities of the customs authority

Within 01 working hour at the latest from the time of completion of the inspection of the customs dossier or of the physical inspection of the goods, if the customs declarant does not fall into the cases of not being permitted to bring goods away for preservation prescribed in Point b.1.1 and Point b.1.3 of Clause 5 and in Clause 6 of this Article, the customs authority where the declaration is registered shall certify on the System the permission for the goods to be brought to the preservation location and respond to the customs declarant.

c) The customs declarant shall be responsible before the law for transporting and preserving the goods in their original condition until there is an inspection conclusion that the goods satisfy import requirements and the customs authority decides on customs clearance or release of the goods. Immediately after the goods have been brought to the inspection location or the preservation location, the customs declarant shall notify the customs authority, through the System, of the arrival of the goods at the destination according to the information indicators prescribed in Form No. 19 of Appendix II promulgated together with this Circular. Where the time limit registered in Form No. 18 of Appendix II promulgated together with this Circular has expired but the customs declarant has not notified the arrival of the goods at the destination (except in force majeure cases), the customs declarant shall not be permitted to bring goods away for preservation for subsequent consignments until the customs authority has inspected and certified that the goods have been brought away for preservation in accordance with regulations.

In a force majeure case where the goods cannot be brought to the inspection location or the preservation location within the time limit registered with the customs authority, the customs declarant shall apply the necessary measures to ensure that the goods remain in their original condition and shall immediately notify the customs authority via the hotline telephone number published on the web portal of the Customs Department. Where it is not possible to notify the customs authority immediately, the customs declarant shall, depending on the appropriate locality, notify the police authority, the border guard or the coast guard for certification, and shall then notify the customs authority for handling as prescribed.

During the period of preservation of the goods, where the specialised inspection agency requires the goods to be brought into installation and operation for the purpose of specialised inspection, the customs declarant shall be responsible for notifying the customs authority where the customs declaration is registered in writing before the installation and operation. On the basis of the customs declarant's notice, the customs authority where the customs declaration is registered shall conduct supervision on the basis of the application of risk management; where a customs officer supervises directly at the place of installation and operation, a Record certifying the bringing of the goods into installation and operation shall be made. After the specialised inspection agency completes the inspection, the customs declarant shall be responsible before the law for preserving the goods in their original condition until there is an inspection conclusion that the goods satisfy import requirements and the customs authority decides on customs clearance or release of the goods.”

b) Clause 5 is amended as follows:

“5. Inspection of the preservation of goods

a) Responsibilities of the customs declarant:

a.1) In the case of goods brought away for preservation at the request of the customs declarant: to submit the specialised inspection results to the customs authority where the declaration is registered within 30 days from the date on which the goods were brought away for preservation, except where the specialised inspection agency has sent the inspection conclusion to the customs authority under Clause 2 of Article 33 of Decree No. 08/2015/NĐ-CP dated January 21, 2015, as amended by Clause 17 of Article 1 of Decree No. 167/2025/NĐ-CP dated June 30, 2025 of the Government, or where the inspection is prolonged as certified by the specialised inspection agency;

a.2) To present the goods being preserved when the customs authority conducts an inspection at the preservation location.

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

b.1) The customs authority where the declaration is registered shall organise the inspection of the preservation of goods in the following cases:

b.1.1) The time limit of 30 days from the date on which the goods were brought away for preservation has expired but the specialised inspection results have not been received and the specialised inspection agency has not issued a written certification of the extension of the inspection period. Pending inspection and handling, the customs declarant shall not be permitted to bring subsequent consignments away for preservation;

b.1.2) There is information that the imported consignment is not being preserved in accordance with law or has not been brought to the preservation location within the registered time limit;

b.1.3) The preservation location has not been inspected by the customs authority and certified as satisfying the supervision conditions prescribed in Point b of Clause 3 of Article 33 of Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government. Within a maximum time limit of 30 days from the date of certification of the bringing away for preservation of the customs declarant's first consignment, the customs authority where the declaration is registered shall organise the inspection and update the inspection results on the System. Where the preservation location is not within the area of the customs authority where the declaration is registered, the customs authority where the declaration is registered shall, on the basis of the actual situation, directly organise the inspection or report to the Regional Sub-department of Customs to request the customs authority of the place where the preservation location is situated to organise the inspection of the customs declarant's preservation of the goods.

b.2) Upon completion of the inspection, the customs officer shall make a Record certifying the inspection. Where it is determined that the goods brought away for preservation are not kept in their original condition, or are preserved at a location other than the registered location, or that the preservation location does not fully satisfy the conditions prescribed in Point b of Clause 3 of Article 33 of Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government, the matter shall be handled in accordance with law;

b.3) Where more than 30 days have elapsed from the date on which the goods were brought away for preservation but the specialised inspection results are not yet available and there is no written certification of the extension of the inspection period from the specialised inspection agency, the customs authority where the declaration is registered shall request the specialised inspection agency to notify the reason for the delay in issuing the written certification. On the basis of the opinion of the specialised inspection agency, the customs authority shall handle the matter in accordance with law.

Where the specialised inspection agency notifies that the enterprise has not fully completed the dossier or has not presented the goods for inspection and the goods are being kept in their original condition at the preservation location, the customs authority where the declaration is registered shall request the enterprise to transport the goods back to the initial customs supervision area within 05 days from the date of receipt of the notice. The customs authority where the declaration is registered shall be responsible for supervising the transport of the goods back to the customs supervision area in accordance with law and for ensuring supervision of their original condition until the completion of customs procedures.

The customs declarant shall be responsible for paying the expenses related to the transport, preservation and storage of the goods;

b.4) To update into the customs electronic data processing system the list of violating enterprises that are not permitted to bring goods away for preservation under Clause 6 of this Article.

c) The customs authority managing the goods preservation location shall assign its subordinate unit to inspect the state of preservation of the goods at the request of the customs authority where the declaration is registered, on the basis of the information on the System concerning the goods permitted to be brought away for preservation within its area.”

c) Clause 6 is amended as follows:

“6. Cases in which goods are not permitted to be brought away for preservation

a) Cases in which an enterprise is not permitted to bring goods away for preservation:

a.1) The enterprise has been inspected and administratively sanctioned in respect of one of the following cases:

a.1.1) Failure to preserve the goods in their original condition at the registered preservation location;

a.1.2) Preservation of the goods at a location other than that registered with the customs authority;

a.1.3) Preservation of the goods at a location that does not fully satisfy the customs supervision conditions as prescribed;

a.1.4) Arbitrary consumption of the goods brought away for preservation;

a.1.5) Failure to submit the specialised inspection results within the prescribed time limit;

a.1.6) Failure to present the goods for inspection by the specialised inspection agency.

a.2) Where the ministry managing the sector or field, or a competent State agency, issues a written request that the enterprise not be permitted to bring goods away for preservation.

b) The period during which goods may not be brought away for preservation:

b.1) 01 year from the date on which the customs authority made the record of violation, for the cases prescribed in Point a.1.1, Point a.1.2, Point a.1.3 and Point a.1.4 of this Clause;

b.2) 06 months from the date on which the customs authority made the record of violation, for the case prescribed in Point a.1.5 of this Clause;

b.3) According to the time limit requested by the relevant State management agency, in the cases prescribed in Point a.1.6 and Point a.2 of this Clause.”

18. Clause 2 of Article 35 of Circular No. 38/2015/TT-BTC is amended as follows:

“2. The exchange rate for duty calculation shall comply with Decree No. 08/2015/NĐ-CP dated January 21, 2015, as amended by Decree No. 167/2025/NĐ-CP dated June 30, 2025 of the Government.

a) The Customs Department shall coordinate with the Joint Stock Commercial Bank for Foreign Trade of Vietnam to update the foreign currency buying rate by wire transfer of the Head Office at the end of the day of the immediately preceding Thursday, or the end-of-day rate of the working day immediately preceding Thursday in case Thursday is a public holiday or a day off; publish this exchange rate on the Web Portal of the Customs Department and update it into the customs electronic data processing system for application in determining the exchange rate for duty calculation for customs declarations registered during the week;

b) For foreign currencies not announced by the Head Office of the Joint Stock Commercial Bank for Foreign Trade of Vietnam, the Customs Department shall update the exchange rate announced by the State Bank of Vietnam as most recently posted on the website of the State Bank of Vietnam in order to publish it on the Web Portal of the Customs Department and update it into the customs electronic data processing system for application in determining the exchange rate for calculating duty on exports and imports. For foreign currencies for which a cross rate has not yet been announced, the State Bank of Vietnam shall, at the request of the Ministry of Finance, determine and announce the exchange rate. Export duty on exported crude oil shall be in US dollars.”

19. Clause 5 and Clause 6 of Article 39 of Circular No. 38/2015/TT-BTC, as amended by Clause 23 of Article 1 of Circular No. 39/2018/TT-BTC, are amended as follows:

a) Clause 5 is amended as follows:

“5. Collection and payment of safeguard duty, anti-dumping duty and countervailing duty

Safeguard duty, anti-dumping duty and countervailing duty under the Decision of the Minister of Industry and Trade on the application of safeguard duty, anti-dumping duty or countervailing duty shall be paid into the state budget (according to the state budget index corresponding to each type of duty).”

b) Clause 6 is amended as follows:

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

The amount of safeguard duty, anti-dumping duty and countervailing duty paid under the Decision of the Minister of Industry and Trade on the application of provisional safeguard duty, anti-dumping duty or countervailing duty that exceeds the amount of duty payable after the Decision of the Minister of Industry and Trade on the application of official safeguard duty, anti-dumping duty or countervailing duty is issued shall be refunded to the taxpayer. The handling of the refunded safeguard duty, anti-dumping duty and countervailing duty shall comply with Article 132 of this Circular.”

20. Article 50 of Circular No. 38/2015/TT-BTC, as amended by Clause 28 of Article 1 of Circular No. 39/2018/TT-BTC, is amended as follows:

“Article 50. General provisions on goods transported under customs supervision

1. Goods transported under customs supervision for which customs procedures are carried out in the form of independent transport include:

a) Goods in transit, except for goods in transit by international air routes that are brought into Vietnam and brought abroad at the same international airport;

b) Transhipped goods, except for transhipped goods brought from abroad into a transhipment port and brought abroad at that very transhipment port;

c) Goods subject to border-gate transfer

c.1) Exports:

c.1.1) Exports that have been granted customs clearance or release of goods and are transported from a container freight station (hereinafter referred to as a CFS warehouse); a port for exporting and importing goods established inland (hereinafter referred to as an inland container depot); a bonded warehouse; an extended air cargo terminal; a centralised place for gathering, inspection and supervision of exports and imports; or a centralised place for gathering, inspection and supervision of postal and express-delivery items to the border gate of export;

c.1.2) Exports that have been granted customs clearance or release of goods and are transported from a CFS warehouse or a bonded warehouse to an inland container depot; or from a bonded warehouse to a centralised place for gathering, inspection and supervision of postal and express-delivery items;

c.1.3) Exports that have been granted customs clearance and brought into a place for gathering, inspection and supervision of exports or into the border gate of export, but the carrier requests transport to the border gate of export or to a new border gate of export for loading onto the outbound means of transport;

c.1.4) Exports transported from one CFS warehouse to another CFS warehouse.

c.2) Imports:

c.2.1) Imports transported from the border gate of import to the port of destination stated on the bill of lading; an extended air cargo terminal; a CFS warehouse; a centralised place for gathering, inspection and supervision of exports and imports outside the area of the border gate of import; a centralised place for gathering, inspection and supervision of postal and express-delivery items; or to another border gate (including the case where imports of multiple cargo owners on the same means of transport are transported from the border gate of import to multiple ports of destination stated on the bills of lading);

c.2.2) Imports transported from one centralised place for gathering, inspection and supervision of postal and express-delivery items to another centralised place for gathering, inspection and supervision of postal and express-delivery items;

c.2.3) Imports transported from one CFS warehouse to another CFS warehouse;

c.2.4) Goods transported from a transhipment or anchorage area announced by the competent authority to the port of destination stated on the bill of lading.

2. Goods subject to border-gate transfer under customs supervision for which customs procedures are carried out in the form of combined transport include:

a) Exports for which the customs declaration has been registered at the customs authority outside the border gate and which are transported from the place of customs clearance outside the border gate to the border gate of export, a bonded warehouse, a CFS warehouse or an inland container depot; a centralised place for gathering, inspection and supervision of exports and imports; or a centralised place for gathering, inspection and supervision of postal and express-delivery items;

b) Exports for which the customs declaration has been registered and which are transported from a non-tariff zone to the border gate of export, a bonded warehouse; a CFS warehouse; an inland container depot; a centralised place for gathering, inspection and supervision of postal and express-delivery items; or to other non-tariff zones;

c) Exports for which the declaration has been registered at the border-gate customs authority and which are transported from the border gate where the declaration is registered to the border gate of export, a bonded warehouse, a container freight station, an inland container depot or a centralised place for gathering, inspection and supervision of postal and express-delivery items;

d) Imports for which the customs declaration has been registered at the customs authority outside the border gate, the customs authority managing the non-tariff zone, the customs authority managing the bonded warehouse or the customs authority managing the duty-free shop and which are transported from the border gate of import, a CFS warehouse, an inland container depot, a bonded warehouse, an extended air cargo terminal or a centralised place for gathering, inspection and supervision of postal and express-delivery items to the place of customs clearance outside the border gate, the non-tariff zone or the duty-free shop.

3. Cases in which customs sealing is required:

a) The cases of goods transported under customs supervision specified in Clause 1 and Clause 2 of this Article, except for the cases specified in Clause 4 of this Article;

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

c) Goods that are not required to be sealed but are consolidated in the same cargo-holding equipment with goods required to be sealed under this Clause;

d) Goods subject to compulsory re-export under a decision of the competent authority which are transported from goods storage locations within the customs supervision area to the border gate of export.

4. Cases in which customs sealing is not required:

a) Exports and imports declared under combined transport that are exempt from physical inspection;

b) Goods that are bulk cargo, oversized or overweight cargo, or bulky cargo which cannot be sealed by customs;

c) Goods from abroad kept intact on the inbound means of transport and transported from the first border gate of import to the last border gate of export without being unloaded at a seaport or an airport in Vietnam;

d) Exports transported by container from one port to another that are unloaded onto an inland waterway means of transport or kept on board a vessel, stacked closely in multiple tiers and layers, for transport to the border gate of export, or transported between wharves within the same seaport, if the carrier's seal remains intact;

đ) Imports transported from the border gate of import at a seaport, an inland waterway port, an airport or a railway station to the port of destination stated on the bill of lading but transferred to another means of transport of the same mode of transport, or without change of the means of transport, for transport to the port of destination, provided that they satisfy the condition of being contained in a container or a wagon with the carrier's seal remaining intact;

e) Goods in transit transported by sea, inland waterway, air or railway with the carrier's seal stated on the transport document remaining intact; goods in transit by international air routes that are brought into Vietnam and brought abroad at the same international airport; goods in transit transported by road between wharves within the same seaport with the carrier's seal stated on the transport document remaining intact;

g) Transhipped goods moved between seaports and contained in containers with the carrier's seal remaining intact; transhipped goods transported between wharves within the same seaport and contained in containers with the carrier's seal remaining intact; transhipped goods brought from abroad into a transhipment port and brought abroad at that very transhipment port;

h) Other goods not falling into the cases specified in Clause 3 of this Article.

5. On the basis of the analysis and assessment of the situation of smuggling and trade fraud in each period, the Director of the Customs Department shall decide on customs sealing for goods falling into the cases in which customs sealing is not required as specified in Clause 4 of this Article.”

21. Article 51 of Circular No. 38/2015/TT-BTC, as amended by Clause 29 of Article 1 of Circular No. 39/2018/TT-BTC, is amended as follows:

“Article 51. Customs procedures for goods transported under customs supervision for which customs procedures are carried out in the form of independent transport

1. Responsibilities of the customs declarant:

a) The customs declarant shall declare and submit a customs dossier comprising:

a.1) The independent transport declaration according to the information indicators specified in Form No. 07 of Appendix II issued together with this Circular.

Where the customs declaration is insufficient to declare detailed information on the goods, or in cases where full advance information on the goods is not available, the customs declarant must additionally declare the detailed list of goods under independent transport according to the information indicators specified in Form No. 09 of Appendix II issued together with this Circular.

Where the System encounters a failure, the customs declarant shall submit 03 originals of the transport list using Form No. 21a/BKVC/GSQL of Appendix V issued together with this Circular;

a.2) For goods with a change in the mode of transport or the means of transport during transportation, the customs declarant shall declare on the System the information on the mode of transport and the means of transport of each leg of transport according to the information indicators specified in Form No. 09b of Appendix II issued together with this Circular.

Where transhipment, warehousing, change of the mode of transport or change of the means of transport takes place at the border gate of export, the customs declarant shall send a written request to the customs authority of the border gate of export for supervision.

Where the system encounters a failure, the customs declarant shall submit 02 originals of the written request using Form 09a/VBĐN/GSQL of Appendix V issued together with this Circular;

a.3) The bill of lading or other transport documents of equivalent validity as prescribed by law (except for exports).

Where all the goods have been declared on the electronic cargo manifest (the e-Manifest System), if the customs declarant declares the dossier code notified by the customs authority on the e-Manifest System under the criterion “Note 1”, the bill of lading is not required to be submitted in the customs dossier.

b) Receiving feedback information from the System and:

b.1) Where the declaration falls into channel 1 and the transport is approved by the System, the customs declarant shall print the notice of approval of the transport declaration and present the goods to the customs authority of the place of departure for sealing and certification of the goods transported;

b.2) Where the declaration falls into channel 2, based on the notice of approval of the customs authority of the place of departure, making an additional declaration of the customs seal number (if any) and the customs lead seal number, and presenting the goods for the customs authority to seal and certify the goods transported;

b.3) Presenting the goods to the customs authority of the place of departure for physical inspection where the consignment shows signs of violation of law;

b.4) Making an additional declaration of the transport declaration as notified by the customs authority.

c) Using means of transport for goods under customs supervision that satisfy the following conditions:

c.1) Being certified by the competent authority as meeting technical safety and environmental protection standards, being eligible to engage in the business of transporting goods as prescribed by law, including the requirement to install a journey monitoring device as prescribed by law and to ensure the normal operation of the journey monitoring device;

c.2) Satisfying the conditions for customs sealing of the goods contained on the means of transport, specifically:

c.2.1) For road means of transport: the goods must be contained in a container, a tank or a closed truck body;

c.2.2) For railway means of transport: the goods must be contained in a container, a tank or a closed-box wagon;

c.2.3) For waterway means of transport: the goods must be contained in a container, a tank, a cargo compartment or a hold with a closed hatch.

The above cargo-holding equipment must be free from holes, tears or breakage; must have handle locks and bolts with holes ensuring that the customs authority's seal can be affixed; hinge bolts and handle-lock bolts must be fixed with rivets and must not use bolts and screws.

c.3) Bulk cargo may be transported by open-top truck bodies or open-top drop-side railway wagons, or contained in open-top cargo compartments or holds of waterway means of transport; oversized or overweight cargo and bulky cargo may be transported by flatbed trucks or flat railway wagons, or held on the deck of waterway means of transport. In these cases, a single-piece tarpaulin must be used to completely cover the entire goods, with eyelets for threading a single cable to fix the tarpaulin to the truck body, wagon, cargo compartment, hold or deck in order to carry out customs sealing, ensuring that the goods remain intact during transportation.

d) Keeping the goods, the customs seal (if any) and the carrier's seal (if any) intact during the transportation of goods under customs supervision; transporting the goods along the correct route and within the time approved by the customs authority.

In case of force majeure where the goods or the customs seal cannot be kept intact, or the goods are not transported along the correct route, itinerary or within the correct time, or the means of transport of the goods is changed due to a force majeure event, the customs declarant shall apply the necessary measures to limit and prevent losses and shall immediately notify the customs authority via the hotline telephone number on the Web Portal of the Customs Department, or the customs authority of the place of destination, or the customs authority of the place of departure. Where it is impossible to notify the customs authority immediately, the customs declarant shall, depending on the appropriate locality, notify the police authority, the border guard or the coast guard for certification, and then notify the customs authority for handling in accordance with regulations.

2. Responsibilities of the customs authority of the place of departure:

a) Inspecting the dossier where the System assigns channel 2 and approving the dossier within 02 working hours from the receipt of the complete customs dossier; guiding the customs declarant in making additional declarations of information on the customs seal number, the customs lead seal number and other information on the goods transport declaration (if any).

Where there are signs of violation of law, physical inspection of the goods shall be carried out in accordance with Article 29 of this Circular. The results of the physical inspection shall be recorded on the inspection result sheet using Form 06/PGKQKT/GSQL of Appendix V issued together with this Circular and shall be sent to the customs authority of the place of destination for monitoring and further procedures in accordance with regulations;

b) Approving the goods transport declaration on the System;

c) Based on the additional declaration of the customs declarant regarding the customs seal number and the customs lead seal number, comparing the actual quantity and numbers of containers (for goods packed in containers) and the number of packages and parcels (for bulk cargo) with the independent transport declaration in order to seal the goods in the cases where customs sealing is required under Clause 3 and Clause 5 of Article 50 of this Circular, and updating the customs seal number on the System.

Where the goods cannot be sealed (such as bulk cargo, oversized or overweight cargo, or bulky cargo), the customs authority must make a certification record using Form No. 35/BBCN/GSQL of Appendix V issued together with this Circular, take photographs of the goods in their original condition and record detailed information on the System, including: the name of the goods, quantity, type, marks and codes, and origin (if any);

d) Updating information on the goods transported into the System before the goods leave the customs supervision area, and monitoring information on the consignment transported under customs supervision;

đ) Monitoring information on the consignment transported under customs supervision; where the transport time limit has expired but no feedback has been received from the customs authority of the place of destination, taking the lead and coordinating with the customs authority of the place of destination and the Sub-department of Anti-Smuggling Investigation in verifying and handling the matter;

e) Organising the tracing of the consignment where the transport time limit has expired but no feedback has been received from the customs authority of the place of destination;

g) Where the System encounters a failure, the head of the customs team at the place from which the goods are transported shall decide on the inspection of the customs dossier of the consignment transported. After inspecting the customs dossier, the customs officer shall certify, sign and affix a seal on the transport list using Form No. 21a/BKVC/GSQL submitted by the customs declarant, seal the goods (if any) presented by the declarant, return 02 transport lists to the customs declarant and hand over the goods to the customs authority of the place of destination for further procedures in accordance with regulations.

3. Responsibilities of the customs authority of the place to which the goods are transported:

a) Receiving the goods together with the information on the approved declaration presented by the customs declarant and checking the information on the customs declaration on the System;

b) Inspecting and comparing the condition of the customs seal or the carrier's seal number (if any) and the number of the means of transport against the independent transport declaration, or comparing the original condition of the goods with the information updated on the System where sealing is impossible;

c) Where there are signs of violation of law, physical inspection of the goods shall be carried out in accordance with Article 29 of this Circular. The results of the physical inspection shall be recorded on the inspection result sheet using Form 06/PGKQKT/GSQL of Appendix V issued together with this Circular;

d) Updating information on the goods transported to the destination into the System immediately after all the goods have been transported to the destination;

đ) Where the System encounters a failure, after receiving the transport list certified by the customs authority of the place of departure and the goods have been transported to the destination, the customs authority of the place of destination shall certify, sign, affix a seal on and retain 01 transport list; return to the customs declarant 01 transport list certified by the customs authority of the place of departure and the customs authority of the place of destination, and send a fax reply to the customs authority of the place of departure for information and filing together with the customs dossier.

4. Where the mode of transport or the means of transport is changed during transportation, based on the information in the Handover Record for goods transported under customs supervision made by the Customs at the place of departure, the Customs at the place where the mode of transport or the means of transport is changed shall perform the tasks specified in Clause 3 of this Article; after the customs declarant completes the change of the mode of transport or the means of transport, the tasks specified in Clause 2 of this Article shall be performed.

5. Additional declaration of the independent transportation declaration

a) Cases in which additional declaration is permitted:

a.1) Additional declaration of the information indicators specified in Section 6.2 of Appendix II issued together with this Circular, made before the customs authority certifies that the goods are eligible for transportation;

a.2) Additional declaration of the information indicators specified in Section 6.3 of Appendix II issued together with this Circular, made after the customs authority certifies that the goods are eligible for transportation and before it certifies that the goods have arrived at the destination.

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

b.1) Responsibilities of the customs declarant:

b.1.1) Additionally declare the information indicators of the independent transportation declaration where the customs declarant itself discovers errors or at the request of the customs authority, and submit the documents relating to the additional declaration via the System.

b.1.2) Where the System breaks down, the customs declarant shall submit 02 originals of the written request for additional declaration using Form No. 03/KBS/GSQL of Appendix V issued together with this Circular and 01 copy of the documents relating to the additional declaration.

b.2) Responsibilities of the Customs at the place of departure:

b.2.1) Receive the additional declaration dossier; inspect the additional declaration dossier and notify the customs declarant of the results of the inspection of the additional declaration dossier via the System within 02 working hours from the receipt of complete information or the complete dossier (if any);

b.2.2) Approve the additionally declared independent transportation declaration;

b.2.3) Update into the System the information certifying that the goods are eligible for transportation;

b.2.4) Where the additional declaration is made using Form No. 03/KBS/GSQL of Appendix V issued together with this Circular, the customs authority shall receive the additional declaration dossier and clearly record the date and time of receipt of the additional declaration dossier; notify the inspection results and certify that the goods are eligible for transportation on Form No. 03/KBS/GSQL of Appendix V issued together with this Circular; and return to the customs declarant 01 copy of the written request for additional declaration bearing the certification of the customs authority.

b.3) Responsibilities of the Customs at the place of arrival: Certify the arrival of the goods at the customs supervision area according to the information on the additionally declared independent transportation declaration or on the written request for additional declaration bearing the certification of the customs authority.

6. Cancellation of the independent transportation declaration

a) Cases of cancellation:

a.1) The time limit of 15 days from the date of registration of the independent transportation declaration has expired but the goods have not yet been transported, including the case where the independent transportation declaration has been registered but transportation has not been approved by the customs authority due to a breakdown of the customs electronic data processing system;

a.2) Information indicators that may not be additionally declared have been incorrectly declared and the goods have not yet been moved through the customs supervision area at the place of departure;

a.3) Several independent transportation declarations have been made for the same consignment to be transported (duplicate declaration information).

b) Cancellation procedures:

b.1) The customs declarant shall send a request for cancellation via the System to the Customs where the declaration was registered;

b.2) Within 08 working hours from the receipt of the customs declarant's request for cancellation, the customs authority shall examine the reasons, the conditions and the information of the cancellation request on the System, carry out the cancellation and give a response on the result to the customs declarant.

Where the customs declarant does not send a request for cancellation, the customs authority shall, on a daily basis, review and examine the goods transportation information in order to carry out the cancellation and notify the result to the customs declarant.

7. For imported goods transported from the border gate of import to the port of destination stated on the bill of lading by sea or by air while remaining intact and not unloaded into the port, warehouse or yard at the border gate of import, and for goods from abroad transported from the first border gate of import to the last border gate of export by sea or by air while remaining intact on the means of transport and not unloaded into the warehouse, yard or port at the border gate of import, the Customs at the place of departure and the Customs at the place of arrival shall base themselves on the goods declaration information in the dossiers of seagoing vessels or aircraft engaged in port transfer or transit in order to supervise the transported goods.”

22. Article 51a of Circular No. 38/2015/TT-BTC, as amended by Clause 30 of Article 1 of Circular No. 39/2018/TT-BTC, is amended as follows:

“Article 51a. Customs procedures for goods in transit

1. Customs procedures for goods in transit:

Comply with Article 43 of the Government's Decree No. 08/2015/NĐ-CP of January 21, 2015, as amended by Clause 23 of Article 1 of the Government's Decree No. 167/2025/NĐ-CP of June 30, 2025.

a) For goods in transit passing through the territory of Vietnam:

In addition to the tasks prescribed for goods under independent transportation in Article 51 of this Circular, the customs declarant and the customs authority shall perform the following tasks:

a.1) Responsibilities of the customs declarant:

a.1.1) Declare the information of the Lists according to the information indicators specified in Form No. 09, Form No. 10 and Form No. 11 of Appendix II issued together with this Circular via the System when making the independent transportation declaration;

a.1.2) Where the goods are transported in several trips, the customs declarant may choose to make 01 declaration for the entire volume of goods or to make a declaration for each trip, provided that the registered transportation time is complied with as guided in Form No. 07 of Appendix II issued together with this Circular;

a.1.3) For goods in transit that are transshipped, stored in a warehouse, subject to a change of the mode of transport or the means of transport, or consolidated with exported goods for which customs procedures have been completed under Article 43 of the Government's Decree No. 08/2015/NĐ-CP of January 21, 2015, as amended by Clause 23 of Article 1 of the Government's Decree No. 167/2025/NĐ-CP of June 30, 2025, the customs declarant shall, when carrying out import procedures, declare according to the information indicators specified in Form No. 09b of Appendix II issued together with this Circular.

Where the System breaks down, the customs declarant shall submit 02 originals of the written request using Form 09a/VBĐN/GSQL of Appendix V issued together with this Circular;

a.1.4) Where the System breaks down, the customs declarant shall submit 02 originals of the List of goods in transit being transported using Form No. 21a/BKVC/GSQL of Appendix V issued together with this Circular;

a.1.5) Use means of transport fitted with journey monitoring devices connected to the Customs of the border gate of import and the Customs of the border gate of export where the goods in transit are contained in containers stacked closely together in multiple tiers and multiple layers on the means of transport for transportation from abroad into Vietnam and vice versa by inland waterway.

a.2) Responsibilities of the Customs of the border gate of import:

a.2.1) Perform the tasks of the Customs at the place of departure of the goods specified in Clause 2 of Article 51 of this Circular.

Particularly for goods in transit contained in containers stacked closely together in multiple tiers and multiple layers on the means of transport and transported by inland waterway from abroad into Vietnam, where the carrier's seals cannot be inspected or customs sealing cannot be carried out, the Customs of the border gate of import shall provide information on the status of the consignment so that the Customs of the border gate of export may inspect the carrier's seals and compare the actual goods presented by the customs declarant with the information declared on the customs declaration. The Customs of the border gate of import shall monitor the goods transported in order to coordinate with the Customs of the border gate of export or with relevant agencies where the goods are not transported along the registered route or within the registered time, or where incidents occur during transportation;

a.2.2) Where the System breaks down, after performing the tasks specified at this Point and once the System has been restored, the Customs of the border gate of import shall update the information of the List of goods in transit being transported into the System.

a.3) Responsibilities of the Customs of the border gate of export:

a.3.1) Perform the tasks of the Customs at the place of arrival of the goods specified in Clause 3 of Article 51 of this Circular.

Particularly for goods in transit contained in containers stacked closely together in multiple tiers and multiple layers on the means of transport and transported abroad by inland waterway, based on the information on the route and the transportation time, the warnings on the supervision system, the information of the Customs of the border gate of import on the status of the consignment and the information from the journey monitoring device, the Head of the Customs Team at the border gate of export shall decide on the inspection of the customs seals or the carrier's seals and on the inspection of the intactness of the goods.

Where the goods in transit are exported through a road border gate, an inland waterway border gate or an international intermodal railway border gate, the information on the arrival of the goods at the destination shall be updated into the System, the goods shall be supervised from the time they enter the customs supervision area at the border gate of export until they are exported across the border, and the information on the goods actually exported shall be updated on the System;

a.3.2) Where the System breaks down, after performing the tasks specified at Point a.3.1 of this Clause and once the System has been restored, the Customs of the border gate of export shall update the information of the List of goods in transit being transported into the System.

b) For goods in transit transported by international air routes that are brought into Vietnam and taken abroad at the same international airport and are unloaded into a warehouse, yard or port

b.1) Responsibilities of the customs declarant:

b.1.1) Make the declaration on the List of goods in transit using Form No. 08 of Appendix II issued together with this Circular via the customs electronic data processing system;

b.1.2) Present the goods to the customs authority for physical inspection where the consignment shows signs of violation of law;

b.1.3) Additionally declare the information on the List of goods in transit (if any);

b.1.4) Receive the List of goods in transit approved by the customs authority.

b.2) Responsibilities of the customs authority:

b.2.1) Inspect the information on the List of goods in transit and the documents in the customs dossier, and guide the customs declarant in additionally declaring other information on the List of goods in transit (if any);

b.2.2) Where signs of violation of law are detected, the customs officer shall carry out a physical inspection of the goods under Article 29 of this Circular and handle the violation in accordance with law (if any). The results of the physical inspection shall be recorded on the Inspection Result Sheet using Form 06/PGKQKT/GSQL of Appendix V to this Circular and updated into the System;

b.2.3) The customs officer shall approve the List of goods in transit within 02 working hours from the receipt of the valid dossier submitted or presented by the customs declarant;

b.2.4) Where the border gate area, port, warehouse, yard or location is not yet connected to the System, when the goods in transit are transported into or out of the border gate area, port, warehouse, yard or location, the customs authority shall inspect, compare and certify the actual information on the goods brought in and out against the information declared on the List of goods in transit with regard to the container number or the number of the means of transport, the seal number of the carrier or of the customs authority (if any); and the number of packages).

Where the results of the inspection and comparison are consistent and there are no signs of violation of law, the customs authority shall so certify on the System. Where the results of the inspection and comparison are inconsistent or there are signs of violation of law, the customs authority shall verify and clarify the matter and handle the violation in accordance with regulations.

2. Where goods in transit are transferred for domestic consumption, the procedures for transfer for domestic consumption shall be carried out under Article 21 of this Circular.

3. The procedures for amendment and additional declaration and for cancellation of the independent transportation declaration and of the List of goods in transit, and the supervision of goods in transit transported by sea or by air but not unloaded into the port, warehouse or yard at the border gate of import, shall comply with Clauses 5, 6 and 7 of Article 51 of this Circular.”

23. Article 51b of Circular No. 38/2015/TT-BTC, as amended by Clause 30 of Article 1 of Circular No. 39/2018/TT-BTC, is amended as follows:

“Article 51b. Customs procedures for transshipped goods at seaports

1. Customs procedures, customs inspection and customs supervision applicable to transshipped goods at seaports: Comply with Article 44 of the Government's Decree No. 08/2015/NĐ-CP of January 21, 2015, as amended by Clause 24 of Article 1 of the Government's Decree No. 167/2025/NĐ-CP of June 30, 2025.

2. Where transshipped goods are transported between seaports or between wharves within the same seaport: The customs procedures shall comply with Point a of Clause 1 of Article 51a of this Circular.

3. Where transshipped goods from abroad are brought into a transshipment area and are taken abroad directly from that transshipment area: The customs procedures shall comply with Point b of Clause 1 of Article 51a of this Circular.”

24. Point d of Clause 5 and Clause 9 of Article 52 of Circular No. 38/2015/TT-BTC, as amended by Clause 31 of Article 1 of Circular No. 39/2018/TT-BTC, are amended as follows:

a) Point d is added to Clause 5 as follows:

“d) Where goods are transported from the border gate of import to a location for centralised gathering, inspection and supervision but such locations are all under the management of the same border-gate customs, the supervision of the goods transported between such locations shall be decided by the Director of the Regional Sub-department of Customs.”

b) Clause 9 is added as follows:

“9. Supervision of goods transported in containers or as bulk cargo that are brought in, stored and taken out at road border gates and inland waterway border gates.

a) Before the time of loading and unloading of the goods from the means of transport into road border gates and inland waterway border gates:

a.1) Responsibilities of the customs authority: Based on the information in the List of information on imported goods, provide the information on the list of goods expected to be loaded and unloaded and on the list of containers to be scanned (if any) according to the information indicators specified in Form No. 01 (containerised cargo), Form No. 02 (bulk cargo) or Form No. 03 of Appendix X issued together with this Circular to the System of the enterprise operating the port, warehouse or yard.

a.2) Responsibilities of the enterprise operating the port, warehouse or yard: Receive the information on the list of goods expected to be loaded and unloaded and on the list of containers to be scanned (if any) from the customs electronic data processing system.

a.3) Responsibilities of the customs declarant: declare the List of information on imported goods to the customs electronic data processing system before the time the goods are brought into the border gate, using Form No. 39 of Appendix X issued together with this Circular.

b) During the loading and unloading of the goods into the border gate: Comply with Point b of Clause 1 of Article 52 of this Circular;

c) Change of the status of the goods during their storage at the border gate: Comply with Point c of Clause 1 of Article 52 of this Circular;

d) When the goods are taken out of the border gate: Comply with Point d of Clause 1 of Article 52 of this Circular”

25. Point a of Clause 3, Point a.1 of Clause 5 and Clause 9 of Article 52a of Circular No. 38/2015/TT-BTC, as amended by Clause 32 of Article 1 of Circular No. 39/2018/TT-BTC, are amended as follows:

a) Point a of Clause 3 is amended as follows:

“a) Before bringing the goods into the location:

a.1) Responsibilities of the customs authority: comply with Point a.3 of Clause 5 of this Article.

Where goods are transported from a location for centralised gathering, inspection and supervision to the border gate of export but such locations are all under the management of the same border-gate customs, the supervision of the goods transported between such locations shall be decided by the Director of the Regional Sub-department of Customs;

a.2) Responsibilities of the customs declarant and of the enterprise operating the location for centralised gathering, inspection and supervision (hereinafter referred to as the location-operating enterprise) as prescribed at Point a of Clause 5 of this Article;”

b) Point a.1 of Clause 5 is amended as follows:

“a.1) Responsibilities of the customs declarant:

a.1.1) Provide the customs declaration number or the goods management number of the consignment brought into the port for export to the enterprise operating the port, warehouse or yard;

a.1.2) Bring the exported goods into the seaport area at least 04 hours before the time of departure of the means of transport (including exported goods transported from one customs supervision location to another customs supervision location).”

c) Clause 9 is added as follows:

“9. Supervision of goods transported in containers or as bulk cargo that are brought in, stored and taken out at road border gates and inland waterway border gates.

a) When the goods are brought into road border gates and inland waterway border gates: Comply with Point a of Clause 5 of Article 52a of this Circular;

b) During the loading and unloading of the goods into the border gate: Comply with Point b of Clause 5 of Article 52a of this Circular;

c) Change of the status of the goods during their storage at the border gate: Comply with Point c of Clause 5 of Article 52a of this Circular;

d) When the goods are taken out of the border gate: Comply with Point d of Clause 5 of Article 52a of this Circular.”

26. Point c of Clause 8 and Clause 9 of Article 52b of Circular No. 38/2015/TT-BTC, as amended by Clause 32 of Article 1 of Circular No. 39/2018/TT-BTC, are amended as follows:

“a) Point c is added to Clause 8 as follows:

“c) Goods intended for export that have been brought into the customs supervision area, for which no customs declaration has been registered, and which are to be taken out of the supervision area

c.1) Responsibilities of the customs declarant: Send a written request to the border-gate customs, via the customs electronic data processing system, for the consignment for which customs procedures have not been carried out to be taken out of the customs supervision area (such document having been certified by the enterprise operating the port, warehouse or yard).

c.2) Responsibilities of the customs authority:

c.2.1) At port, warehouse or yard areas connected to the customs electronic data processing system:

Based on the approval of the Head of the border-gate Customs Team, the assigned customs officer shall update on the electronic data processing system the information that the goods are eligible to pass through the customs supervision area, for sending to the customs declarant and to the enterprise operating the port, warehouse or yard.

c.2.2) At port, warehouse or yard areas not yet connected to the customs electronic data processing system:

Based on the approval of the Head of the border-gate Customs Team, the assigned customs officer shall print and certify (sign and affix the customs officer's stamp) the list of goods eligible to pass through the customs supervision area and hand it over to the customs declarant for presentation to the enterprise operating the port, warehouse or yard.

c.3) Responsibilities of the enterprise operating the port, warehouse or yard: Comply with Point a.3 of this Clause.”

b) Clause 9 is amended as follows:

“9. Customs supervision of goods transshipped or transferred between vessels at seaports

a) This provision shall apply only where the following conditions are satisfied:

a.1) In the area where the means of transport exits or enters the country, the means of transport cannot berth directly at the port for the loading and unloading of goods and must anchor at a transshipment or vessel-to-vessel transfer zone announced by the competent authority;

a.2) The imported goods are transported to the port of destination stated on the bill of lading, or the exported goods have completed customs procedures.

b) Customs supervision of goods transshipped or transferred between vessels

b.1) Before the transhipment or ship-to-ship transfer of goods:

b.1.1) Where the anchorage and transhipment area and the port at which the goods are loaded or unloaded are managed by the same border-gate Customs:

b.1.1.1) Responsibilities of the customs declarant: To notify the plan for the transhipment or ship-to-ship transfer of goods, using Form No. 38 of Appendix X promulgated together with this Circular, to the Customs authority managing the transhipment and ship-to-ship transfer area at least 08 hours before the loading or unloading commences;

b.1.1.2) Responsibilities of the Customs authority managing the transhipment and ship-to-ship transfer area: Based on the information provided by the maritime port authority, the customs authority shall receive and check the information on the customs declaration eligible to pass through the customs supervision area (for exported goods) or check the information on the cargo manifest (for imported goods) and other relevant information (if any) in order to consider approving the information requested by the customs declarant or refusing approval (with the reasons clearly stated), and shall respond to the customs declarant within 02 hours from the receipt of the request for the transhipment or ship-to-ship transfer of goods;

b.1.1.3) Responsibilities of the owner of the means of transport, the operator of the means of transport or the person authorised by the owner of the means of transport: Goods may be loaded or unloaded only after the means of transport has completed entry procedures, and goods may be loaded onto an outbound means of transport only upon receipt of the response from the customs authority permitting the transhipment or ship-to-ship transfer.

b.1.2) Where the anchorage and transhipment area and the port at which the goods are loaded or unloaded are not managed by the same border-gate Customs:

b.1.2.1) Responsibilities of the customs declarant and the customs authority: To carry out the customs procedures for the consignment transported independently in accordance with Article 51 of this Circular;

b.1.2.2) Responsibilities of the owner of the means of transport, the operator of the means of transport or the person authorised by the owner of the means of transport: To comply with Point b.1.1.3 of this Clause.

b.2) During the transhipment or ship-to-ship transfer of goods:

b.2.1) Responsibilities of the customs declarant and the carrier:

b.2.1.1) To load and unload the goods in accordance with the quantity and weight stated on the transport documents or on the export declaration for which customs procedures have been completed; to preserve the goods in their original condition and to transport the goods along the correct route in accordance with the plan notified to the customs authority;

b.2.1.2) Where the goods are found to be discrepant or non-conforming, or their original condition is found to have been altered, as between the actual goods and the transport documents or the customs declaration, to immediately notify in writing the Customs authority managing the transhipment and ship-to-ship transfer area for handling;

b.2.1.3) After cooperating with the customs authority in completing the verification, to sign the certification record together with the parties concerned where the goods are discrepant or their original condition has been altered as between the actual goods and the transport documents or the customs declaration (if any).

b.2.2) Responsibilities of the Customs authority managing the transhipment and ship-to-ship transfer area:

b.2.2.1) On the basis of the information collected and the results of the analysis and assessment of the risks relating to the consignment, the Team Leader of the Customs authority managing the transhipment and ship-to-ship transfer area shall organise and assign officers to carry out supervision through the customs electronic positioning seal management system attached to the domestic means of transport, or supervision through the automatic identification system for maritime navigation (the AIS system), or direct and mobile supervision by area combined with patrol and control activities in the locality, and shall coordinate with the anti-smuggling force and other functional forces in the locality in order to manage and supervise the transhipment, ship-to-ship transfer and transport of the goods;

b.2.2.2) If, in the course of supervision, the goods are found not to be maintained in their original condition or the information is found to be discrepant, a certification record shall be made and the goods shall be handed over to the customs declarant for preservation in their original condition; the causes shall be verified and clarified, violations (if any) shall be handled in accordance with regulations, and the information shall be transferred to the Customs authority of the place where the goods are stored so that the further procedures may be carried out in accordance with regulations.

c) Responsibilities of the maritime port authority:

c.1) Immediately upon receipt of the confirmation of the arrival of a ship at the transhipment and ship-to-ship transfer area, the maritime port authority shall update the information on the order dispatching the ship to the transhipment and ship-to-ship transfer area, comprising the following information: the number of days of the permit (if any), the nationality of the ship, the name of the ship, the call sign, the IMO number (if any), the date and time of arrival, and the anchorage position, through the online public service system;

c.2) Immediately upon the issuance of the permit for a ship to depart from the transhipment and ship-to-ship transfer area, the maritime port authority shall update the information on the permit to depart from the transhipment and ship-to-ship transfer area, comprising: the permit number, the date of issuance, the nationality of the ship, the name of the ship, the call sign, the IMO number (if any), and the coordinates or position of the ship's departure, through the online public service system.”

27. Clause 3 of Article 53 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 33 of Article 1 of Circular No. 39/2018/TT-BTC, is amended as follows:

“3. For goods exported on the spot, goods temporarily exported for re-import with a change of use purpose, goods purchased, sold, leased or borrowed between the domestic market and a non-tariff zone or an export processing enterprise or between two export processing enterprises, and goods of a domestic enterprise exported for processing for an export processing enterprise, the documents shall be the export customs declaration and the import customs declaration on which customs clearance has been certified.”

28. Article 55 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 35 of Article 1 of Circular No. 39/2018/TT-BTC, is amended as follows:

“Article 55. Norms used for the production and processing of exported goods

1. The actual production norm is the quantity of raw materials and supplies actually used to process or produce one unit of an exported product and shall be determined in accordance with Form No. 27 of Appendix II promulgated together with this Circular.

Where scrap and defective products generated in the course of producing previously exported products are used for recycling or for the production of exported products, norms must be established for the production of such exported products in accordance with this Article. (For example: Enterprise A imports tobacco leaves for the production for export of type 1 cut tobacco and type 2 cut tobacco; the production stages consist of stripping the leaves to produce type 1 cut tobacco and stems, which are then dried, pressed into cakes, etc. and cut into shreds to produce type 2 cut tobacco. Enterprise A must therefore establish norms for type 1 cut tobacco and for type 2 cut tobacco).

2. Scrap, defective products and waste of goods processed or produced for export

a) Scrap means materials discarded in the course of processing or producing exported goods which are recovered for use as raw materials for another production process;

b) Defective products mean finished products or semi-finished products which fail to meet technical standards (specifications, dimensions, quality, etc.), are discarded from the process of processing or producing exported goods, do not meet the quality requirements for export and no longer retain their original use value;

c) Waste means waste as defined by the law on environmental protection.

3. Organisations and individuals shall be responsible for retaining the data, documents and records relating to the determination of the actual norms, and for notifying the customs authority of the actual norms of the volume of products produced in each financial year upon the submission of the final settlement report in accordance with Clause 2 of Article 60 of this Circular.

For products in production in respect of which no complete product exists at the end of the financial year, the organisation or individual is not yet required to submit the actual norms when submitting the final settlement report (for example: where the processing or production for export of a seagoing ship is expected to be completed within 3 years, the actual norms are required to be submitted only in the third financial year).

For supplies in respect of which norms cannot be established per product, the organisation or individual must retain the documents relating to the use of such supplies and reflect them in the final settlement report on the export - import - inventory status of such supplies.

4. Organisations, individuals and the customs authority shall use the actual production norms to determine the amount of duty payable upon a change of use purpose, upon the transfer of products for domestic consumption, upon duty refund or non-collection of duty, or upon a post-clearance audit by the customs authority.”

29. Article 56 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 36 of Article 1 of Circular No. 39/2018/TT-BTC, is amended as follows:

“Article 56. Notification of facilities for processing and producing exported goods; places for storing raw materials, supplies, machinery, equipment and exported products; processing contracts and annexes to processing contracts; conditions for customs inspection and supervision applicable to export processing enterprises (hereinafter referred to as EPEs)

1. Notification of facilities for processing and sub-contracted processing and of facilities for producing exported goods; places for storing raw materials, supplies, machinery, equipment and exported products (hereinafter referred to as the production facility notification)

a) Responsibilities of organisations and individuals:

a.1) For organisations and individuals other than EPEs:

To submit the production facility notification according to the information indicators specified in Form No. 20 of Appendix II promulgated together with this Circular to the Customs authority managing the production facility through the System.

Where there is any change to the contents already notified, the organisation or individual shall notify the amended or supplemented information, using Form No. 20 of Appendix II to this Circular, to the customs authority in accordance with Point b of Clause 1 of Article 37 of Decree No. 08/2015/ND-CP, as amended and supplemented by Clause 20 of Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government.

Where an organisation or individual carries out processing activities for a foreign trader and the contract contains a clause on the lease or borrowing of machinery and equipment, and at the time of notifying the production facility the organisation or individual does not yet have the machinery and equipment, the organisation or individual shall submit the production facility notification as prescribed, except for the information on the machinery and equipment. Within 30 days from the date of completion of the importation of the machinery and equipment, the organisation or individual shall notify the supplementary information on the machinery and equipment to the Customs authority managing the production facility so that the production facility may be inspected as prescribed;

a.2) For EPEs

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

The EPE shall submit the production facility notification according to the information indicators specified in Form No. 20 of Appendix II promulgated together with this Circular (except for the information on machinery, equipment, labour and production capacity) to the Customs authority managing the production facility of the EPE through the System.

Where there is any change to the contents already notified, the organisation or individual shall notify the amended or supplemented information, using Form No. 20 of Appendix II to this Circular, to the Customs authority managing the production facility of the EPE in accordance with Point b of Clause 1 of Article 37 of Decree No. 08/2015/ND-CP, as amended and supplemented by Clause 20 of Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government;

a.2.2) Before the time of official commencement of operations

At least 30 days before the time of official commencement of operations as prescribed in Point a of Clause 4 of Article 28a of Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government, the EPE must notify the satisfaction of the conditions for customs inspection and supervision, using Form No. 25 of Appendix VII promulgated together with Decree No. 18/2021/ND-CP dated March 11, 2021, to the Customs authority managing the production facility of the EPE through the System.

a.3) In the case of conversion from an enterprise not entitled to the EPE policy into an EPE, the notification of the satisfaction of the conditions for customs inspection and supervision shall be made in accordance with Point a.2.2 of this Clause; the enterprise is not required to notify its production facility if there is no change to the contents already notified;

a.4) Where the System encounters a failure, the organisation or individual shall submit the production facility notification, using Form No. 12/TB-CSSX/GSQL of Appendix V promulgated together with this Circular, to the Customs authority managing the production facility of the EPE. After the System failure has been remedied, the organisation or individual shall update the production facility notification, using Form No. 20 of Appendix II promulgated together with this Circular, through the System;

a.5) Where an organisation or individual conducts production for export activities under an entrustment given to an entrusted organisation or individual for the importation of raw materials and supplies and the exportation of products, the entrusting organisation or individual must carry out the procedures for notifying the production facility in accordance with this Article, and must notify the actual consumption norms and submit the final settlement report on the use of raw materials and supplies to the Customs authority managing the production facility of the EPE in accordance with Article 60 of this Circular;

a.6) To be liable before the law for the contents declared in the written notification of the facilities for processing and production and of the places for storing raw materials, supplies, machinery, equipment and exported products, and of the conditions for customs inspection and supervision applicable to EPEs;

a.7) To receive the response of the customs authority in order to amend or supplement (if any) the information already notified on the System.

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

b.1) Within 02 working hours from the time the System automatically receives the production facility notification, the customs authority shall check the information indicators of the production facility notification on the System and handle the results as follows:

b.1.1) Where the inspection results are non-conforming or the organisation or individual has not fully declared the information indicators, to respond with the information on the System so that the organisation or individual may make amendments or supplements;

b.1.2) Where the inspection results are conforming, to respond on the System with the information accepting the production facility notification to the organisation or individual;

b.1.3) Where the production facility must be inspected under Clause 1 of Article 57 of this Circular, to respond on the System so that the organisation or individual is informed;

b.1.4) Where, in the first production facility notification, the organisation or individual notified the production facility for the purpose of carrying out the processing type or the type of production of exported goods and subsequently notifies supplementary information on carrying out the type of production of exported goods or the processing type, the customs authority shall not inspect the newly supplemented facility for processing or for producing exported goods, except for inspection on the basis of the application of risk management.

b.2) To inspect the production facility concurrently with the inspection of the conditions for customs inspection and supervision of the EPE in cases where inspection is required as prescribed;

b.3) Where an organisation or individual carries out processing activities for a foreign trader and the contract contains a clause on the lease or borrowing of machinery and equipment, and at the time of notifying the production facility the organisation or individual does not yet have the machinery and equipment, the customs authority shall, based on the production facility notification and the processing contract, carry out the procedures for the importation of the leased or borrowed machinery and equipment under the processing contract. After the importation of the machinery and equipment has been completed, the customs authority shall inspect the production facility as prescribed;

b.4) To inspect the places for storing raw materials, supplies, machinery, equipment and exported goods outside the production facility where signs are detected indicating that the organisation or individual does not store the raw materials, supplies, machinery, equipment and exported products at the location notified to the customs authority;

2. Procedures for notifying processing contracts and annexes to processing contracts

a) Responsibilities of organisations and individuals:

Before exporting or importing raw materials, supplies, equipment and machinery for the performance of a processing contract/annex to a processing contract with a foreign trader or with an EPE, the organisation or individual shall be responsible for notifying the processing contract/annex to the processing contract to the customs authority in accordance with Point b of Clause 1 of Article 60 of this Circular, according to the information indicators specified in Form No. 21 and Form No. 22 of Appendix II promulgated together with this Circular, through the customs electronic data processing system, or using Form No. 18/TBHDGC/GSQL of Appendix V promulgated together with this Circular where the System encounters a failure. The System shall automatically receive and respond with the receipt number of the processing contract/annex to the processing contract.

An organisation or individual shall notify the contract and the annex to the contract only once and shall make a supplementary notification when there is any change to the contents already notified. The receipt number of the processing contract or the annex to the processing contract shall be declared, in the box for the export licence or import licence, on the declaration for the export or import of raw materials, supplies, components, machinery, equipment and products for the performance of the processing contract or the annex to the processing contract, in accordance with the instructions in Form No. 01 and Form No. 02 of Appendix II promulgated together with this Circular;

b) Responsibilities of the customs authority:

The customs authority shall use the information notified on the processing contract/annex to the processing contract to monitor, analyse and assess the risks in the course of the activities of the organisation or individual of importing raw materials, supplies, machinery and equipment and exporting products.”

30. Article 57 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 37 of Article 1 of Circular No. 39/2018/TT-BTC, is amended as follows:

“Article 57. Inspection of the facilities and capacity for processing and producing exported goods and of the places for storing raw materials, supplies, machinery, equipment and exported products; inspection of the conditions for customs inspection and supervision applicable to EPEs

1. Cases subject to inspection

a) The cases of inspection of processing facilities, of the capacity for processing and producing exported goods and of the places for storing raw materials, supplies, machinery, equipment and exported products shall be carried out in accordance with Clause 1 of Article 39 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended and supplemented by Clause 21 of Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government;

b) The cases of inspection of the conditions for customs inspection and supervision applicable to EPEs shall be carried out in accordance with Article 28a of Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government;

2. Responsibilities and inspection procedures

a) Within 08 working hours from the full receipt of the information of the production facility notification and/or of the satisfaction of the conditions for customs inspection and supervision applicable to the EPE, the Team Leader of the Customs authority receiving the production facility notification shall decide on the inspection of the production facility and on the inspection of the conditions for customs inspection and supervision applicable to the EPE.

b) The inspection decision, made using Form No. 13/QD-KTCSSX/GSQL of Appendix V promulgated together with this Circular, shall be sent through the System or by registered mail or fax to the customs declarant within 03 working days from the date of signing;

c) The inspection shall be carried out within 05 working days at the latest from the date on which the organisation or individual receives the inspection decision. The inspection period shall not exceed 05 working days.

3. Responsibilities of organisations and individuals

Organisations and individuals shall be responsible for appointing their legal representative or a person lawfully authorised to work with the customs authority; producing the relevant documents upon the request of the customs authority; being liable for the legality of the documents inspected; and signing the inspection record.

4. Contents of the inspection

a) Inspection of the address of the processing or production facility and of the places for storing raw materials, supplies, machinery, equipment and exported products: to inspect the address of the processing or production facility and of the places for storing raw materials, supplies, machinery, equipment and exported products as stated in the production facility notification or on the business registration certificate/investment registration certificate; to inspect the project implementation duration stated on the investment registration certificate or confirmed in writing by the competent investment registration authority in cases where an investment registration certificate is not required to be issued;

b) Inspection of the investment and business lines: to compare the business lines disclosed by the enterprise in accordance with the Law on Enterprises and the conditional investment and business lines prescribed in the Law on Investment against the actual dossier and the activities of importing raw materials, supplies, machinery and equipment of the organisation or individual;

c) Inspection of the workshops, machinery and equipment:

c.1) To inspect the documents certifying the land use rights, in accordance with law, of the organisation or individual or of the landowner and the contract for the lease of the warehouse or for the lease or borrowing of the land where the organisation or individual leases the warehouse or leases or borrows the land, or the decision of the competent authority on the allocation, lease or lending of land for the construction of an export processing zone, industrial park, hi-tech park, port, border gate or railway station and the contract under which the organisation or individual leases or borrows the land, warehousing yard or workshop from the management board of the areas mentioned above, or the confirmation of the local authority of the right to use the workshop or premises for production;

c.2) When inspecting the machinery and equipment, the customs authority shall inspect the following documents: the customs declaration for imported goods in the case of importation; the invoices and documents for the purchase of the machinery and equipment if they are purchased domestically; and the contract for the lease or borrowing of machinery and equipment in the case of leased or borrowed machinery and equipment.

d) Inspection of the conditions for customs inspection and supervision applicable to EPEs in accordance with Article 28a of Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government;

đ) Inspecting the status of the workforce engaged in the production line (for example, inspection through employment contracts signed with employees or through payrolls and the payment of social insurance for employees, etc.); Where, at the time of inspection, the production facility has no workers and has not yet paid social insurance, this shall be recorded and the organisation or individual shall be required to submit a supplementary notification together with an explanation and evidence after commencing official operation;

e) Inspecting the capacity and scale of production and processing (for example, how many tonnes/products/year; the total capacity and scale of machinery, equipment and workforce, etc.);

g) Inspecting the storage of imported raw materials and supplies and of exported products at the locations notified to the customs authority, and inspecting the monitoring of raw materials, supplies, exported products, machinery and equipment through warehouse-monitoring accounting books and documents or through software managing the receipt, issue and inventory of raw materials, supplies, exported products, machinery and equipment;

h) In the case of sub-contracted processing, the customs authority shall inspect the processing facility of the sub-contractor in accordance with Points a, b, c, đ and e of this Clause.

Where the sub-contractor is an individual business household or a family household, the inspection prescribed in this Clause shall not be required, unless there are signs of violation, in which case an inspection of the use of raw materials and supplies by the organisation or individual shall be carried out.

5. Preparation of the record of inspection of the processing and production facility and of the capacity for processing and production of exported goods; and of the customs inspection and supervision conditions applicable to EPEs.

Upon completion of the inspection, the customs officer shall prepare a record documenting the results of the inspection of the facility for processing and production of exported goods, using Form No. 14/BBKT-CSSX/GSQL in Appendix V issued together with this Circular. The contents of the record documenting the results of the inspection of the facility for processing and production of exported goods must fully and truthfully reflect the actual inspection and clearly determine:

a) Whether or not the organisation or individual has a production facility, machinery, equipment and production line at the notified address; whether or not it has the right to use the factory premises and the production premises; whether the lease contract is shorter than the duration of the production cycle;

b) Whether or not the processing and production activities of the organisation or individual are consistent with the investment registration certificate or the business registration certificate or the enterprise registration certificate or the announced business lines;

c) Whether or not the organisation or individual has the ownership or the right to use the machinery, equipment and production line at the processing and production facility (machinery, equipment and production lines directly invested in, leased or borrowed by the organisation or individual) and whether these are consistent with the raw materials and supplies imported for the processing and production of exported goods;

d) Whether or not the organisation or individual satisfies the customs inspection and supervision conditions applicable to EPEs;

đ) The quantity of machinery and equipment and the number of workers; whether or not there is any abnormal increase or decrease in the import of raw materials and supplies compared with the production capacity;

e) Whether the scale of production and processing is consistent with the production capacity notified to the customs authority.

Where the organisation or individual no longer operates at the notified address, the customs authority shall coordinate with the domestic tax authority or the local government or the management board of the industrial parks, export processing zones or economic zones managing the area where the organisation or individual is located to prepare a record, clearly stating that the organisation or individual does not operate at the notified address.

6. Conclusions of the inspection of the processing and production facility; the capacity for processing and production

a) Where the organisation or individual agrees with the contents of the inspection record, within 03 working days at the latest from the date of signing the inspection record, the Head of the Customs Team receiving the notification of the production facility shall issue conclusions of the inspection of the processing and production facility and of the capacity for processing and production, using Form No. 14a/KLKT-CSSX/GSQL in Appendix V issued together with this Circular, and/or confirm the satisfaction/non-satisfaction of the customs inspection and supervision conditions applicable to EPEs, using Form No. 26 in Appendix VII issued together with the Government's Decree No. 18/2021/ND-CP dated March 11, 2021.

Where the inspection of the production facility is conducted concurrently with the inspection of the customs inspection and supervision conditions applicable to EPEs, the contents of the inspection conclusions must clearly reflect both of these matters.

b) Where there is no agreement on the contents of the inspection record, within 05 working days at the latest from the date of signing the inspection record, the organisation or individual shall send a written explanation together with the dossier (if any) to the person who signed the decision, or where it is necessary to consult the competent authority in order to determine the legality of the production facility, machinery and equipment. Within 03 working days from the date of receipt of the written explanation or of the opinion of the competent authority, the person who signed the inspection decision must sign and issue the inspection conclusions.

The conclusions of the inspection of the processing and production facility and of the capacity for processing and production, and the confirmation of the satisfaction or non-satisfaction of the customs inspection and supervision conditions applicable to EPEs, shall be sent to the organisation or individual within 01 working day at the latest from the date of signing.

7. Handling of the conclusions of the inspection of the processing and production facility; the capacity for processing and production; the customs inspection and supervision conditions applicable to EPEs

a) Where the results of the inspection of the processing and production facility and of the capacity for processing and production reveal no violation and are consistent with the processing and production activities, or where the customs inspection and supervision conditions applicable to EPEs are fully satisfied as prescribed, the incentives regarding export duty, import duty and other taxes (if any) shall be enjoyed from the time the organisation or individual notifies the production facility to the customs authority;

b) Where it is determined that the organisation or individual imports raw materials, supplies, machinery and equipment in excess of its production capacity or inconsistent with the production lines notified to the customs authority, a post-clearance audit of the organisation or individual shall be carried out within 30 days at the latest from the date of issuance of the conclusions;

c) Where it is determined that the organisation or individual fails to satisfy the regulations on business investment lines, the violation shall be handled in accordance with law;

d) Where the organisation or individual has no production facility, the matter shall be handled in accordance with Point a of Clause 4 of Article 39 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended and supplemented by Clause 21 of Article 1 of the Government's Decree No. 167/2025/ND-CP dated June 30, 2025;

đ) Where it is determined that the organisation or individual has absconded or gone missing, the provisions of Point b.2 of Clause 4 of Article 60 of this Circular shall apply;

e) Where an EPE fails to satisfy the customs inspection and supervision conditions, the matter shall be handled in accordance with Article 28a of the Government's Decree No. 18/2021/ND-CP dated March 11, 2021;

The managing customs authority shall update the inspection conclusions into the System within 01 working day at the latest from the date of signing the inspection conclusions, together with the handling results.”

31. Article 58 of Circular No. 38/2015/TT-BTC is amended and supplemented as follows:

“Article 58. Places for carrying out customs procedures

1. Places for carrying out import procedures

a) An organisation or individual shall carry out procedures for importing raw materials, supplies, machinery and equipment for processing and production for export at the customs authority of the place where the organisation or individual has its head office, production facility or branch, or at the border gate where the raw materials, supplies, machinery and equipment are imported.

b) For export processing enterprises (EPEs):

b.1) Goods imported by an EPE; goods being machinery and equipment temporarily imported to serve production and the construction of factories (including where the contractor directly imports them); and goods for warranty or repair shall undergo customs procedures at the customs authority managing the area where the production facility of the EPE is located;

b.2) Where an EPE has multiple branches, it may choose to carry out import customs procedures at the customs authority of the place where its head office is located or at the customs authority of the place where the branch office of the EPE is located;

b.3) Where an EPE imports goods under the import right prescribed in the Government's Decree No. 09/2018/ND-CP dated January 15, 2018 detailing the Commercial Law and the Law on Foreign Trade Management regarding the sale and purchase of goods and activities directly related to the sale and purchase of goods by foreign investors and foreign-invested economic organisations in Vietnam, and in the regulations of the Ministry of Industry and Trade, the place for registering the customs declaration shall comply with Article 22 of the Law on Customs, Article 4 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended and supplemented by the Government's Decree No. 167/2025/ND-CP dated June 30, 2025, and Clause 1 of Article 19 of this Circular.

2. Places for carrying out export procedures

a) For goods being products of processing or production for export: The organisation or individual may choose to carry out the procedures at a convenient customs authority;

b) For EPEs:

b.1) For goods being products processed or produced for export by an EPE and goods being machinery and equipment re-exported after having been temporarily imported to serve production and the construction of factories (including where the contractor directly exports them), the EPE may carry out customs procedures at a convenient customs authority;

b.2) For goods exported under the rights of an EPE as prescribed in the Government's Decree No. 09/2018/ND-CP dated January 15, 2018 and in the regulations of the Ministry of Industry and Trade, the place for registering the customs declaration shall comply with Article 22 of the Law on Customs, Article 4 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended and supplemented by the Government's Decree No. 167/2025/ND-CP dated June 30, 2025, and Clause 1 of Article 19 of this Circular.”

32. Article 60 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 39 of Article 1 of Circular No. 39/2018/TT-BTC, is amended and supplemented as follows:

“Article 60. Final settlement report on the use of imported raw materials and supplies and of exported goods

1. Principles of the final settlement report

a) An organisation or individual may choose to make the final settlement report by the following methods:

a.1) Providing information relating to the warehousing of imported raw materials and supplies, the ex-warehousing of raw materials and supplies, the warehousing of finished products and the ex-warehousing of finished products, together with the information indicators prescribed in Form No. 30 in Appendix II issued together with this Circular, from the production administration system to the electronic data processing system of the customs authority;

a.2) Submitting to the customs authority a final settlement report on the use of imported raw materials and supplies and of exported goods periodically by fiscal year;

b) Places for receiving the final settlement report:

b.1) The regional Sub-department of Customs where the production facility has been notified;

b.2) Where an organisation or individual has multiple production facilities under the management of multiple regional Sub-departments of Customs, it shall select one regional Sub-department of Customs for the final settlement report.

Based on the actual situation at the unit, the Director of the regional Sub-department of Customs shall assign a customs unit to receive and inspect the final settlement report.

2. Where the final settlement report is made under Point a.1 of Clause 1 of this Article

a) The organisation or individual is responsible for providing information immediately after the relevant operation arises, according to the information indicators prescribed in Form No. 30 in Appendix II issued together with this Circular.

Before exchanging information with the System of the customs authority for the first time, the organisation or individual shall finalise the opening inventory balances of raw materials, supplies and products with the regional Sub-department of Customs selected for the final settlement report;

b) The customs authority is responsible for publishing data standards for the exchange of information between the System of the organisation or individual and the customs electronic data processing system.

On the basis of the information provided, the customs authority shall analyse and assess the consistency between the data sent by the organisation or individual through the System and the data on the System of the customs authority. Where it is determined that an inspection must be carried out in accordance with Clauses 1 and 2 of Article 59 of this Circular, the inspection of the use and inventory of raw materials, supplies, machinery and equipment and of exported goods shall be carried out in accordance with Clause 4 of this Article.

3. Where the final settlement report is made under Point a.2 of Clause 1 of this Article

The organisation or individual shall submit the final settlement report to the regional Sub-department of Customs as prescribed in Point b of Clause 1 of this Article no later than the 90th day from the date of the end of the fiscal year, or before carrying out a consolidation, merger, division, separation or dissolution, or a change of the place for carrying out procedures for the import of raw materials and supplies:

a) Principles for keeping detailed accounting books and making the final settlement report on the use of imported raw materials and supplies and of exported goods:

An organisation or individual engaged in the processing or production of exported goods is responsible for managing and monitoring imported raw materials and supplies and exported products from the time of importation, throughout the process of manufacturing the products, until the products are exported or their use purpose is changed, as well as the handling of scrap, defective products, surplus raw materials and supplies, machinery and equipment, and the imported raw materials and supplies used for processing that are saved during the production process, in accordance with law, in the accounting book system in accordance with the regulations of the Ministry of Finance on accounting policies and according to the source of warehousing (importation or domestic purchase). Raw materials and supplies of imported origin shall be monitored in detail by each type of regime during the period (import for processing, import for production for export, import for business purposes, re-warehousing of raw materials and supplies after production, etc.) as declared on the customs declaration and on the warehousing documents during the period.

The organisation or individual is responsible for preparing and retaining detailed books for imported raw materials and supplies according to the documents on imported goods, and for preparing and retaining detailed books of products ex-warehoused for export according to contracts and orders. Where the organisation or individual uses imported raw materials and supplies without being able to separate the sources in accordance with this principle, the quantity of imported raw materials and supplies (including scrap, defective products and waste generated during the production or processing process) used for the proper purpose shall be inspected and determined on the principle of the ratio of the quantity of output products exported under the correct type of regime.

The organisation or individual shall make the final settlement report on the use of imported raw materials and supplies and of exported goods in the form of receipt - issue - inventory of the raw materials warehouse and of the finished products warehouse, by each code of raw materials and supplies and each product code being monitored in production administration and declared on the customs declaration upon the import of raw materials and supplies and the export of products.

Where the production administration of the organisation or individual uses codes of raw materials, supplies or products that differ from the codes declared on the customs declaration upon the import of raw materials and supplies and the export of products, the organisation or individual must build and retain a table of equivalent conversion between these codes and present it upon inspection by the customs authority or upon a request for explanation;

b) The organisation or individual shall make and submit, through the System, the final settlement report on: the situation of ex-warehousing - warehousing - inventory of raw materials and supplies imported for the processing and production of exported goods; the situation of warehousing - ex-warehousing - inventory of finished products manufactured from raw materials and supplies imported for the production of exported goods; and the actual norms for the production of exported products (including imports by EPEs), according to the corresponding information indicators prescribed in Forms No. 25, 26 and 27 in Appendix II issued together with this Circular. Where the System encounters a failure, paper copies shall be submitted using the corresponding Forms No. 15/BCQT-NVL/GSQL, 15a/BCQTSP-GSQL and 16/ĐMTT-GSQL in Appendix V issued together with this Circular;

c) Amendment and supplementation of the final settlement report:

Where, within 60 days from the date of submission of the final settlement report but before the time the customs authority issues a decision on the inspection of the final settlement report or on a post-clearance audit, the organisation or individual detects errors in the making of the final settlement report, it may amend and supplement the final settlement report and re-submit it to the customs authority. Where the organisation or individual detects errors in the making of the final settlement report only after the expiry of the 60-day time limit from the date of submission of the final settlement report, or after the customs authority has decided on the inspection of the final settlement report or on a post-clearance audit, it shall amend and supplement the final settlement report with the customs authority and shall be handled in accordance with the law on taxation and the law on the handling of administrative violations.

4. Inspection of the final settlement report on the use of imported raw materials and supplies and of exported goods

a) Cases of inspection of the final settlement report: The customs authority shall inspect the final settlement report on the basis of applying risk management and assessing the law compliance record of the organisation or individual;

b) Inspection competence: The Director of the regional Sub-department of Customs shall issue an inspection decision using Form No. 17/QĐ-KTBCQT/GSQL in Appendix V issued together with this Circular and assign the Head of the customs unit to organise the inspection. Where the inspection of the final settlement report coincides with the post-clearance audit plan, the post-clearance audit shall be carried out according to the plan;

c) Contents of the inspection: Inspection of the customs dossier for the import of raw materials and supplies, the customs dossier for the export of products, accounting documents, accounting books, documents monitoring the warehousing and ex-warehousing of raw materials, supplies, machinery and equipment, and other documents arising during the reporting period which the customs declarant must retain in accordance with Article 16a of this Circular. Where, upon inspection of the above contents, the customs authority detects signs of violation but has insufficient grounds for a conclusion, it shall inspect the use and management of raw materials and supplies imported for the production and processing of exported goods from the time of importation, throughout the process of manufacturing the products, until the products are exported or their use purpose is changed, as well as the handling of scrap, defective products, surplus raw materials and supplies, machinery and equipment, and the imported raw materials and supplies used for processing that are saved during the production process, in accordance with law;

d) The time, order and procedures for the inspection and the handling of the inspection results shall comply with the competence, order and procedures for inspecting the use of raw materials, supplies, machinery and equipment at the premises of the customs declarant prescribed in Clauses 2, 3, 4 and 5 of Article 59 of this Circular. In particular, the record of inspection of the final settlement report and the conclusions of the inspection of the final settlement report shall be made using Form No. 17a/BBKT-BCQT/GSQL and Form No. 17b/KLKT-BCQT/GSQL in Appendix V issued together with this Circular.

5. Handling of overdue submission of the final settlement report on the use of raw materials, supplies, machinery and equipment and of exported goods

a) Upon expiry of the time limit for submitting the final settlement report, the regional Sub-department of Customs shall perform the following tasks:

a.1) Issue a document inviting the organisation or individual to the customs authority for the preparation of a violation record for handling in accordance with regulations;

a.2) Where the organisation or individual does not come to work with the customs authority within 10 days from the date of sending the document, the customs authority shall conduct an investigation and verification at the registered business address;

a.3) Carry out document inspection, or document inspection together with physical inspection of goods, for the subsequent export and import consignments of the organisation or individual;

a.4) Coordinate with the competent authorities in investigating, verifying and tracing organisations and individuals showing signs of having absconded from the registered business address.

b) Handling measures after urging, investigation, verification and tracing have been carried out:

b.1) For an organisation or individual that fails to submit the final settlement report on the use of raw materials, supplies, machinery and equipment but is still operating, the customs authority shall prepare a violation record for handling in accordance with regulations and transfer the information for a post-clearance audit to be carried out;

b.2) For an organisation or individual that has absconded or gone missing and for which the customs authority has no actual norms for determining the amount of duty, the actual norms applicable to similar goods of another organisation or individual shall be used. After the amount of duty has been determined, the dossier shall be completed and the entire dossier shall be transferred to the competent authority for investigation of the offences of smuggling and tax evasion in accordance with the Criminal Code.”

33. Article 61 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 40 of Article 1 of Circular No. 39/2018/TT-BTC, is amended and supplemented as follows:

“Article 61. Procedures for importing raw materials, supplies, machinery and equipment and for exporting products for the performance of processing contracts for foreign traders

1. Procedures for importing raw materials and supplies

a) The customs dossier and customs procedures for imported raw materials and supplies (including finished products supplied by the processing orderer for attachment to, or packaging together with, processed products to form a complete set of goods; and raw materials and supplies self-supplied by the processor through importation from abroad) shall be carried out in accordance with the customs procedures for imported goods provided in Chapter II of this Circular;

b) For raw materials and supplies supplied by the processing orderer in the form of purchase in Vietnam, with the processor being designated to receive them from another organisation or individual in Vietnam, the on-the-spot export and import procedures provided in Article 86 of this Circular shall be carried out;

c) For raw materials and supplies produced by the processor or purchased on the Vietnamese market, organisations and individuals are not required to carry out customs procedures (except where they are purchased from export processing enterprises or enterprises in non-tariff zones);

d) For raw materials and supplies already imported under the type of import for production for export, where the processing orderer agrees that the processor may use them to supply the processing contract, then, before using such raw materials and supplies, the organisation or individual shall carry out the on-the-spot export and import procedures in accordance with Article 86 of this Circular.

2. Procedures for the import of machinery and equipment leased or borrowed for the performance of a processing contract

Customs procedures for machinery and equipment leased or borrowed to directly serve a processing contract shall be carried out under the type of temporary import - re-export provided in Article 50 of Decree No. 08/2015/NĐ-CP dated January 21, 2015, as amended and supplemented by Clause 28 of Article 1 of Decree No. 167/2025/NĐ-CP dated June 30, 2025 of the Government.

3. Procedures for the re-import of exported processed products

a) Where the goods have not been used: Implementation shall comply with Article 47 of Decree No. 08/2015/NĐ-CP dated January 21, 2015, as amended and supplemented by Clause 25 of Article 1 of Decree No. 167/2025/NĐ-CP dated June 30, 2025 of the Government.

Where products are re-imported for reprocessing and, in the course of reprocessing, imported raw materials and supplies are used to repair or replace parts of the re-imported products and the re-imported products are exported after being reprocessed into new products, or where the products are re-imported for repair or reprocessing but only some of the raw materials and components can be utilised, the organisation or individual shall be responsible for establishing the actual norms of use for such re-imported products in accordance with the guidance in Form No. 27 of Appendix II promulgated together with this Circular or Form No. 16/ĐMTT/GSQL of Appendix V promulgated together with this Circular; and shall monitor them in accordance with the regulations of the Ministry of Finance on accounting and auditing regimes and in the final settlement report submitted to the customs authority by fiscal year;

b) Where the goods have been used: Implementation shall comply with Article 50 of Decree No. 08/2015/NĐ-CP dated January 21, 2015, as amended and supplemented by Clause 28 of Article 1 of Decree No. 167/2025/NĐ-CP dated June 30, 2025 of the Government;

c) Customs procedures for re-imported products which, after being repaired into new products, are exported back to the foreign goods owner, re-exported to a third country or re-exported into a non-tariff zone shall comply with Article 48 of Decree No. 08/2015/NĐ-CP dated January 21, 2015, as amended and supplemented by Clause 26 of Article 1 of Decree No. 167/2025/NĐ-CP dated June 30, 2025 of the Government;

d) Where products are re-imported for repair or reprocessing but, after the repair or reprocessing, cannot be re-exported and must be destroyed, the destruction procedures shall be carried out in accordance with Point d of Clause 3 of Article 64 of this Circular.

4. Procedures for the export of processed products

The customs dossier and customs procedures shall be carried out in accordance with the customs procedures for exported goods provided in Chapter II of this Circular.

Where exported processed products are manufactured from domestically purchased raw materials and supplies that are subject to export duty, when carrying out export procedures, the organisation or individual shall declare the processed product on one goods line and the domestically purchased raw materials and supplies constituting the exported processed product on the subsequent goods lines of the export customs declaration; in the “separate management code” indicator of the goods line, it shall declare the code “NVLCTXK” and shall calculate export duty and other duties (if any) on such raw materials and supplies on the export customs declaration.

Where exported processed products are used as samples, in the “separate management code” indicator of the goods line on the customs declaration, the organisation or individual shall declare the code “MAUGC” (this also applies where an export processing enterprise exports samples).”

34. Article 62 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 41 of Article 1 of Circular No. 39/2018/TT-BTC, is amended and supplemented as follows:

“Article 62. Customs procedures in the case of sub-processing

1. Where a Vietnamese organisation or individual signs a processing contract with a foreign trader but does not directly carry out the processing and instead hires another organisation or individual to sub-process part or all of the stages of the product in accordance with Article 10 of Decree No. 134/2016/NĐ-CP dated September 1, 2016, as amended and supplemented by Clause 4 of Article 1 of Decree No. 18/2021/NĐ-CP dated March 11, 2021 of the Government, the organisation or individual that signed the processing contract with the foreign trader shall be the person carrying out the export and import procedures and submitting the final settlement report on the situation of use of raw materials, supplies and exported finished products to the managing customs authority, and shall be liable before the law for the performance of such processing contract.

The organisation or individual that signed the processing contract with the foreign trader shall be responsible for notifying the sub-processing production establishment and for notifying the sub-processing contract/appendix to the sub-processing contract according to the information indicators specified in Form No. 20, Form No. 23 and Form No. 24 of Appendix II promulgated together with this Circular through the System, or according to Form No. 12/TB-CSSX/GSQL and Form No. 18a/TB-HĐGCL/GSQL of Appendix V promulgated together with this Circular, to the customs authority where the final settlement report is expected to be submitted where the System encounters a breakdown, before delivering the raw materials and supplies to the sub-processing partner.

The organisation or individual shall notify the sub-processing production establishment and the sub-processing contract/appendix to the sub-processing contract only once, except where the information already notified changes, in which case it shall notify the amended and supplemented information in accordance with Clause 1 of Article 56 of this Circular.

Where goods delivered for sub-processing do not satisfy the conditions for duty exemption provided in Article 10 of Decree No. 134/2016/NĐ-CP, as amended and supplemented by Clause 4 of Article 1 of Decree No. 18/2021/NĐ-CP dated March 11, 2021 of the Government, the procedures for the change of the use purpose and for the transfer to domestic consumption must be carried out in accordance with Article 21 of this Circular.

2. Goods delivered and received for the performance of a sub-processing contract between Vietnamese organisations and individuals are not required to undergo customs procedures, but the documents relating to the delivery and receipt of raw materials, supplies, products, machinery and equipment must be retained in accordance with the regulations of the Ministry of Finance on accounting and auditing regimes.

3. Where an export processing enterprise is hired to carry out the processing, or where processing is undertaken for an export processing enterprise, implementation shall comply with Article 76 of this Circular.”

35. Clause 1 of Article 63 of Circular No. 38/2015/TT-BTC is amended and supplemented as follows:

“1. Goods under transferred processing in accordance with Article 43 of Decree No. 69/2018/NĐ-CP dated May 15, 2018 of the Government must undergo customs procedures as applicable to goods exported or imported on the spot as provided in Article 86 of this Circular.”

36. Article 64 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 42 of Article 1 of Circular No. 39/2018/TT-BTC, is amended and supplemented as follows:

“Article 64. Customs procedures for handling surplus raw materials and supplies, semi-finished products and finished products; scrap, defective products and waste; and leased or borrowed machinery and equipment

1. During the performance of the processing contract or appendix to the processing contract, or no later than 30 days from the date on which the processing contract or appendix to the processing contract terminates or ceases to be effective, or no later than 03 days from the date on which the customs authority accepts the final settlement report in the case of consolidation, merger, division or separation, the organisation or individual shall carry out the procedures for handling surplus raw materials and supplies, semi-finished products, finished products, scrap, defective products and leased or borrowed machinery and equipment in accordance with Clauses 2 and 3 of this Article. Where the above time limit has expired and the organisation or individual has not done so, the Customs office managing the production establishment shall make a record of violation for handling in accordance with regulations.

Where the waste to be handled is discharged waste, the organisation or individual shall comply with the law on environmental protection and shall be responsible for monitoring it or for recording it in detailed accounting books and vouchers (where accounting books and vouchers are recorded), and for producing them to the customs authority upon request.

2. Forms of handling

Based on the provisions of Vietnamese law and the contents agreed in the processing contract, the handling of surplus raw materials and supplies, semi-finished products, finished products, scrap, defective products and machinery and equipment leased or borrowed for the performance of the processing contract shall be carried out as follows:

a) Sale on the Vietnamese market;

b) Export back to a foreign country;

c) Transfer to the performance of another processing contract in Vietnam;

d) Giving as a gift or present in Vietnam;

đ) Destruction in Vietnam.

3. Customs procedures

a) Customs procedures for the sale or giving as a gift or present, on the Vietnamese market, of surplus raw materials and supplies, semi-finished products, finished products, leased or borrowed machinery and equipment, scrap and defective products:

a.1) Where the purchaser or the recipient of the gift is the processor, the procedures for the change of the use purpose shall be carried out in accordance with Article 21 of this Circular;

a.2) Where the purchaser or the recipient of the gift is another organisation or individual in Vietnam, the on-the-spot export and import procedures shall be carried out in accordance with Article 86 of this Circular;

a.3) Scrap and defective products created in the course of the processing are not required to undergo customs procedures when consumed domestically, but must be declared and the duties thereon paid to the domestic tax authority in accordance with the law on taxation.

Where raw materials, supplies, semi-finished products or finished products are consumed domestically but the organisation or individual declares them as scrap or defective products, and, based on the HS code, the actual goods notified by the organisation or individual and the information collected, etc., the customs authority determines that they are not scrap or defective products, the case shall be handled in accordance with regulations.

b) The procedures for returning raw materials, supplies, semi-finished products, finished products, scrap and defective products abroad during the performance of the processing contract, or upon the termination or expiry of the processing contract, shall be the same as the procedures for return abroad provided in Article 48 of Decree No. 08/2015/NĐ-CP dated January 21, 2015, as amended and supplemented by Clause 26 of Article 1 of Decree No. 167/2025/NĐ-CP dated June 30, 2025 of the Government.

The procedures for returning temporarily imported machinery and equipment abroad during the performance of the processing contract, or upon the termination or expiry of the processing contract, shall be the same as the procedures for return abroad provided in Article 50 of Decree No. 08/2015/NĐ-CP dated January 21, 2015, as amended and supplemented by Clause 28 of Article 1 of Decree No. 167/2025/NĐ-CP dated June 30, 2025 of the Government;

c) The procedures for transferring surplus raw materials and supplies and leased or borrowed machinery and equipment, as designated by the processing orderer, to another processing contract with the same or a different processing partner or ordering partner, or as designated by the processing orderer in the case of consolidation, merger, division or separation, shall be carried out under the on-the-spot export and import procedures provided in Article 86 of this Circular;

d) Procedures for the destruction of raw materials, supplies, semi-finished products and finished products; machinery and equipment; scrap and defective products:

d.1) Responsibilities of the organisation or individual:

d.1.1) Before the destruction, the organisation or individual shall send a notice of the destruction of the raw materials, supplies, semi-finished products and finished products; machinery and equipment; scrap and defective products, using Form No. 22a of Appendix II promulgated together with this Circular, through the System, or using Form No. 18b/THHH/GSQL of Appendix V promulgated together with this Circular, to the customs authority specified in Point b of Clause 1 of Article 60 of this Circular where the System does not yet have that function or encounters a breakdown;

d.1.2) To amend and supplement the information already notified to the customs authority where errors are detected or upon the request of the customs authority;

d.1.3) To hand over the goods to be destroyed to a unit having the function of treating and destroying them in accordance with the law on the environment; to be responsible for carrying out the destruction in accordance with the law on environmental protection;

d.1.4) Where the goods to be destroyed are not subject to direct supervision by the customs authority, no later than 03 working days from the date of completion of the destruction, the organisation or individual shall send 01 copy of the documents proving the completion of the destruction, certified by the parties concerned, to the customs authority receiving the final settlement report specified in Point b of Clause 1 of Article 60 of this Circular;

d.1.5) To retain the contract for the collection, transport and treatment of hazardous waste or industrial solid waste; the environmental licence of the enterprise collecting, transporting and treating the waste; the documents proving that the goods are permitted to be destroyed, such as the decision on the liquidation of assets and the written consent to the destruction given by the processing orderer, and other relevant documents; and to produce them to the customs authority upon request.

d.2) Responsibilities of the customs authority:

d.2.1) To directly supervise the process of destruction of raw materials, supplies, semi-finished products and finished products; defective products; machinery and equipment; and to supervise the destruction of scrap on the basis of the application of risk management.

For the destruction of raw materials, supplies, semi-finished products and finished products; scrap and defective products; and machinery and equipment of a priority enterprise, the customs authority shall decide on direct supervision on the basis of the application of risk management;

d.2.2) To receive and check the completeness of the notice of destruction. Where the organisation or individual has not fully declared the information indicators as prescribed, to notify the organisation or individual for amendment and supplementation;

d.2.3) Within 02 working hours from the receipt of complete destruction information, the customs authority shall check and determine the cases subject to supervision or not subject to supervision and shall notify the organisation or individual. Where direct supervision is required, immediately after the destruction is completed, the customs officer shall make a record of destruction supervision using Form No. 18c/GSTH/GSQL of Appendix V promulgated together with this Circular;

d.2.4) Where the place of destruction is not located within the area under its management, the Head of the Customs Team receiving the notice of destruction shall send a written request to the Customs authority managing the area where the place of destruction is located to carry out direct supervision, stating therein the seal number, the time of sealing and the registration plate of the means of transport, together with the notice of destruction using Form No. 18b/THHH/GSQL of Appendix V of this Circular, and shall seal the means of transport; and shall hand over the goods to the organisation or individual responsible for the transport for handover to the Customs office directly supervising the destruction process.

Where issues arise which need to be handled in relation to the destruction process, the Customs office receiving the notice of destruction and the Customs office directly supervising the destruction process shall coordinate in handling them.

Upon completion of the destruction, the customs authority supervising the destruction shall make a record of destruction supervision using Form No. 18c/GSTH/GSQL of Appendix V promulgated together with this Circular and shall send 01 copy to the customs authority that requested the supervision of the destruction for filing in accordance with regulations;

d.2.5) To update the results of the destruction supervision on the System no later than 01 day from the date of making or receiving the supervision record.”

37. Article 66 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 43 of Article 1 of Circular No. 39/2018/TT-BTC, is amended and supplemented as follows:

“Article 66. Handling of cases where the processing orderer abandons surplus raw materials and supplies; machinery and equipment; or processed products

1. The organisation or individual receiving the processing shall be responsible for paying duties in order to consume domestically the surplus raw materials and supplies; the leased or borrowed machinery and equipment; and the processed products that cannot be returned because they have been abandoned by the processing orderer, except for the cases provided in Clause 4 of Article 10 of Decree No. 134/2016/NĐ-CP dated September 1, 2016, as amended and supplemented by Clause 4 of Article 1 of Decree No. 18/2021/NĐ-CP dated March 11, 2021 of the Government. The customs procedures and duty policy shall be determined at the time of the change of the use purpose in accordance with Article 25 of Decree No. 08/2015/NĐ-CP dated January 21, 2015, as amended and supplemented by Clause 12 of Article 1 of Decree No. 167/2025/NĐ-CP dated June 30, 2025 of the Government, and Article 21 of this Circular.

Where the organisation or individual receiving the processing does not take over the surplus raw materials and supplies; the leased or borrowed machinery and equipment; or the processed products that cannot be returned because they have been abandoned by the processing orderer, the customs authority shall carry out the procedures for confiscation into the State budget in accordance with the law with respect to the raw materials, supplies, leased or borrowed machinery and equipment and processed products that still have use value; where they no longer have use value, the processor shall carry out the destruction and shall bear all costs arising.

2. Where destruction is carried out, implementation shall comply with Point d of Clause 3 of Article 64 of this Circular.”

38. Article 67 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 44 of Article 1 of Circular No. 39/2018/TT-BTC, is amended and supplemented as follows:

“Article 67. Customs procedures for the export of raw materials and supplies for the ordering of processing abroad and for the import of processed products

1. Customs procedures for the export of raw materials and supplies

a) The customs procedures shall be carried out at the customs authority where the processing contract was notified;

b) The customs dossier shall be as for exported goods provided in Chapter II of this Circular; in addition, the customs declarant must submit the following documents:

b.1) The export licence or the written permission for export of the competent authority under the law on foreign trade management, for exported goods subject to management by licence;

b.2) The written notice that the exported goods are natural resources or minerals, or products in which the total value of natural resources and minerals plus energy costs accounts for less than 51% of the product cost.

The customs declarant shall itself be responsible for determining whether the exported goods have a total value of natural resources and minerals plus energy costs accounting for less than 51% of the product cost, which serves as the basis for determining that the goods are eligible for duty exemption.

The customs declarant shall only be required to submit the written notice at the time of carrying out the export customs procedures for the first consignment. For subsequent export consignments, the customs declarant shall specifically declare the number and date of the written notice in the “Notes” indicator in the following format: “TNKSD51: document number, document date” on the export customs declarations for the same goods;

c) In the case of transferred processing abroad, the organisation or individual in Vietnam is not required to carry out transferred processing procedures with the customs authority;

d) Where raw materials and supplies are supplied from abroad, the organisation or individual in Vietnam is not required to carry out customs procedures.

2. Customs procedures for the import of products the processing of which was ordered abroad

a) The customs procedures shall be carried out at the customs authority where the processing contract was notified;

b) The customs dossier and customs procedures shall comply with Chapter II of this Circular.

3. Customs procedures for the sale, giving or gifting of raw materials, supplies and processed products abroad: the procedures for the change of the use purpose in the form of export shall be carried out in accordance with Article 21 of this Circular, and physical inspection of the goods shall be exempted.

4. Customs procedures for machinery and equipment leased or borrowed to directly serve a processing contract: the customs procedures shall be carried out under the type of temporary export - re-import provided in Article 50 of Decree No. 08/2015/NĐ-CP dated January 21, 2015, as amended and supplemented by Clause 28 of Article 1 of Decree No. 167/2025/NĐ-CP dated June 30, 2025 of the Government.”

39. Clause 3 of Article 68 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 45 of Article 1 of Circular No. 39/2018/TT-BTC, is amended and supplemented as follows:

“3. The customs procedures for the re-import of reprocessed processed products shall comply with Article 47 of Decree No. 08/2015/NĐ-CP dated January 21, 2015, as amended and supplemented by Clause 25 of Article 1 of Decree No. 167/2025/NĐ-CP dated June 30, 2025 of the Government.

In case of selling, giving, gifting or presenting products re-processed abroad, the procedures for changing the purpose of use shall be carried out in the form of exportation as prescribed in Article 21 of this Circular, except for the physical inspection of goods.”

40. Clause 1 of Article 69 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 46 of Article 1 of Circular No. 39/2018/TT-BTC, is amended as follows:

“1. Within 30 days at the latest from the date on which the processing contract or the appendix to the processing contract is completed or ceases to be effective, the organisation or individual must complete the procedures for handling surplus raw materials and supplies, scrap, defective products, leased or borrowed machinery and equipment, and processed products as prescribed in Clause 2 of this Article.”

41. Article 69a of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 47 of Article 1 of Circular No. 39/2018/TT-BTC, is amended as follows:

“Article 69a. Final settlement of raw materials and supplies for goods placed for processing abroad

1. No later than the 90th day from the end of the fiscal year, or before carrying out a consolidation, merger, division or separation, the organisation or individual shall submit, to the customs authority with which the processing contract was notified, the final settlement report on the use of exported raw materials and supplies and of imported products in respect of goods processed abroad or at an export processing enterprise, according to the indicators prescribed in Form No. 28 and Form No. 29 of Appendix II promulgated together with this Circular, through the System, or according to Form No. 15b/BCQT-NLVTNN/GSQL and Form No. 15c/BCQT-SPNN/GSQL of Appendix V promulgated together with this Circular where the System encounters an error.

2. Responsibilities of the customs authority

a) To receive the final settlement report;

b) To compare the information on the final settlement report against the information on the exportation of raw materials and supplies and the importation of products under the processing contract up to the time of the final settlement report, according to the following criteria:

b.1) The quantity of raw materials and supplies exported;

b.2) The quantity of products imported;

b.3) The consumption norms agreed upon in the processing contract.

c) Where the inspection determines that the final settlement report contains an abnormal discrepancy in the data as compared with the System of the customs authority, an inspection shall be carried out at the premises of the customs declarant. The competence, time limit, order, procedures and handling of the inspection results shall be implemented in the same manner as prescribed in Article 59 of this Circular.

When conducting the inspection at the premises of the customs declarant, the customs authority shall inspect the documents that the customs declarant is required to retain as prescribed in Article 16a of this Circular. Where signs of a violation are detected but there is not yet sufficient basis for a conclusion, verification and inspection shall be organised at the premises of the processor.”

42. Article 70 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 48 of Article 1 of Circular No. 39/2018/TT-BTC, is amended as follows:

“Article 70. Customs procedures for the importation of raw materials and supplies and the exportation of products

1. The customs dossier and the procedures for importing raw materials and supplies for the production of exported goods shall comply with Chapter II of this Circular. Where another organisation or individual is hired to sub-process part or all of the products as prescribed in Article 12 of Decree No. 134/2016/ND-CP dated September 1, 2016, as amended and supplemented by Clause 6 of Article 1 of Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government, the organisation or individual importing raw materials and supplies for the production of exported products shall be responsible for notifying the sub-processing production facility and notifying the sub-processing contract before delivering the raw materials, supplies or semi-finished products to the sub-processing partner, and shall notify the sub-processing production facility and the sub-processing contract/appendix to the sub-processing contract only once, except where the notified information changes, in which case the amended and supplemented information shall be notified as prescribed in Clause 1 of Article 56 of this Circular. Goods delivered and received for the performance of a sub-processing contract between Vietnamese organisations and individuals are not required to undergo customs procedures, but the documents relating to the delivery and receipt of the raw materials, supplies and products must be retained in accordance with the regulations of the Ministry of Finance on accounting and auditing regimes.

As regards raw materials and supplies that have been imported under the processing type and in respect of which the processing orderer agrees that the organisation or individual undertaking the processing may use them for the production of exported goods, the organisation or individual must, before putting them into the production of exported goods, carry out the on-the-spot export and import procedures as prescribed in Article 86 of this Circular.

2. Customs procedures for the re-importation of exported products

The customs procedures for the re-importation of products produced for export shall comply with Article 47 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended and supplemented by Clause 25 of Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government, and with Clause 3 of Article 61 of this Circular.

3. Customs procedures for the exportation of products

a) Exported products managed under the production for export (SXXK) type include:

a.1) Products manufactured entirely from raw materials and supplies imported under the production for export (SXXK) type;

a.2) Products manufactured from a combination of the following sources:

a.2.1) Raw materials and supplies imported under the processing or production for export (SXXK) type;

a.2.2) Raw materials and supplies imported under the commercial importation type;

a.2.3) Raw materials and supplies of domestic origin.

a.3) Products manufactured entirely from raw materials and supplies imported under the commercial importation type;

b) The customs dossier and the customs procedures shall comply with Chapter II of this Circular.

Where products produced for export are used as samples, the organisation or individual shall declare the code “MAUSXXK” in the “separate management code” indicator of the goods line on the customs declaration (including the case where an export processing enterprise exports samples).”

43. Article 71 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 49 of Article 1 of Circular No. 39/2018/TT-BTC, is amended as follows:

“Article 71. Customs procedures for handling raw materials, supplies, semi-finished products and finished products in the case of consolidation, merger, division, separation or dissolution; scrap and defective products sold domestically; and waste

1. As regards raw materials, supplies, semi-finished products and finished products falling under the case of consolidation, merger, division or separation, if the consolidated or acquiring organisation or individual continues to use them for the production of exported goods, customs procedures are not required, but they must be managed and monitored in accordance with the provisions applicable to goods produced for export.

In the case of dissolution, immediately after the customs authority accepts the final settlement report, the organisation or individual must handle the surplus raw materials and supplies as prescribed in Clause 3 of Article 64 of this Circular. The organisation or individual may carry out the dissolution procedures only after completing the procedures for handling the surplus raw materials and supplies as prescribed.

2. Scrap and defective products created in the course of producing exported goods are not required to undergo customs procedures when sold domestically, but the tax thereon must be declared and paid to the domestic tax authority in accordance with the tax legislation.

Where raw materials, supplies, semi-finished products or finished products are sold domestically but the organisation or individual declares them as scrap or defective products, and, on the basis of the HS code, the actual goods notified by the organisation or individual and the information collected… the customs authority determines that they are not scrap or defective products, they shall be handled in accordance with the regulations.

3. As regards the handling of waste that constitutes discharged waste, organisations and individuals shall comply with the legislation on environmental protection and shall be responsible for monitoring or making detailed accounting book entries and documents (where accounting books and documents are maintained), and for presenting them to the customs authority upon request.”

44. Article 72 of Circular No. 38/2015/TT-BTC is amended as follows:

“Article 72. Procedures for the destruction of raw materials, supplies, semi-finished products, finished products, scrap and defective products

1. The destruction procedures shall be carried out in the same manner as the procedures for the destruction of surplus raw materials and supplies, semi-finished products and finished products; and processing scrap and defective products, as prescribed in Point d of Clause 3 of Article 64 of this Circular.

2. Organisations and individuals shall be responsible for destroying raw materials, supplies, semi-finished products, finished products; scrap and defective products in strict accordance with the law.”

45. Article 74 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 50 of Article 1 of Circular No. 39/2018/TT-BTC, is amended as follows:

“Article 74. General provisions on goods exported and imported by export processing enterprises

1. Goods exported and imported by an export processing enterprise must undergo customs procedures as prescribed and must be used for the correct production purpose.

2. Goods in respect of which the performance or non-performance of customs procedures may be chosen: comply with Point b of Clause 4 of Article 26 of Decree No. 35/2022/ND-CP dated May 28, 2022 of the Government.

a) Where the completion of customs procedures is chosen, the export processing enterprise and its partner shall carry out the customs procedures as prescribed in Article 75 of this Circular. Where the non-completion of customs procedures is chosen, neither the export processing enterprise nor its partner is required to carry out customs procedures;

b) The export processing enterprise must prepare and retain documents and detailed accounting books monitoring the goods brought in and brought out, in accordance with the regulations of the Ministry of Finance on the purchase and sale of goods and on accounting and auditing regimes; the documents and detailed accounting books must clearly state the purpose and the source of the goods.

3. Where goods imported from abroad by an export processing enterprise have been subject to full payment of all taxes and to the full implementation of the policies on the management of imported goods as prescribed, in the same manner as imported goods that do not enjoy the regimes and policies applicable to export processing enterprises, customs procedures are not required when such goods are exchanged, purchased or sold with domestic enterprises.

4. Where goods purchased by an export processing enterprise from the domestic market have been subject to full payment of all taxes as prescribed, in the same manner as an enterprise that does not enjoy the regimes and policies applicable to export processing enterprises, such purchase and sale is not required to undergo customs procedures. Where an export processing enterprise purchases from the domestic market goods subject to an export duty rate for use as raw materials for production that are incorporated into the exported product (and are not consumable supplies), customs procedures must be carried out (For example: coal used in the furnace-firing process in service of production is not required to undergo customs procedures).”

46. Article 75 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 51 of Article 1 of Circular No. 39/2018/TT-BTC, is amended as follows:

“Article 75. Customs procedures for exported and imported goods; handling of scrap, defective products and waste of export processing enterprises

1. As regards raw materials and supplies imported for production, for the construction of workshops and offices and the installation of equipment for an export processing enterprise, goods imported to create fixed assets, imported consumer goods, and products exported by an export processing enterprise.

a) The customs procedures shall comply with Chapter II of this Circular. The customs declarant must declare in full the information of the customs declaration on the System, except for the information on the duty rates and the amounts of duty.

b) Where a contractor imports goods for the construction of workshops and offices and the installation of equipment for an export processing enterprise, the customs procedures shall be carried out at the customs authority managing the locality in which the production facility of the export processing enterprise is located; the importing contractor shall complete the import customs declaration in accordance with the guidance in Appendix II promulgated together with this Circular, shall declare in the “Notes” indicator the contract number information as prescribed in Point g of Clause 3 of Article 16 of this Circular, and, immediately upon customs clearance, the goods must be brought directly into the export processing enterprise. Within 30 days at the latest from the date of termination of the contracting contract, the export processing enterprise and the contractor shall report the quantity of goods imported to the customs authority managing the export processing enterprise according to Form No. 20/NTXD-DNCX/GSQL of Appendix V promulgated together with this Circular.

2. Where an export processing enterprise purchases, sells, processes, leases or borrows goods with a foreign trader and is designated by the foreign trader to deliver the goods to a domestic enterprise or to an export processing enterprise in Vietnam, it shall comply with Clause 3 of Article 3 of the Law amending and supplementing a number of articles of the Law on Bidding, the Law on Investment under the Public-Private Partnership Method, the Law on Customs, the Law on Value-Added Tax, the Law on Export Duty and Import Duty, the Law on Investment, the Law on Public Investment, and the Law on the Management and Use of Public Property; Article 35 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended and supplemented by Clause 19 of Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government; the on-the-spot export and import procedures shall comply with Article 86 of this Circular.

3. As regards goods purchased, sold, leased or borrowed between an export processing enterprise and a domestic enterprise: the exporting enterprise shall carry out the export customs procedures and the importing enterprise shall carry out the import customs procedures under the corresponding type as prescribed in Chapter II of this Circular; one export declaration may correspond to only one import declaration and vice versa.

a) Time limit for carrying out customs procedures: Within 15 days from the date on which the exported goods are granted customs clearance or released, the importer must carry out the customs procedures;

b) Customs procedures

b.1) Responsibilities of the exporter:

b.1.1) To declare the information of the export customs declaration, in which the box “Destination for bonded transportation” shall clearly state the location code of the customs authority where the import customs procedures are carried out, and to declare “#&XKPTQ” in the box “Internal management number of the enterprise” on the export declaration or in the box “Other notes” on the paper customs declaration;

b.1.2) To carry out the procedures for exporting the goods as prescribed; when carrying out the export procedures, where the customs declarant has not yet been able to issue a sales invoice or a value-added invoice, it shall submit an ex-warehousing-cum-internal transportation note in lieu of the value-added invoice or the sales invoice in the export dossier.

In the case of finance leasing to an export processing enterprise or an enterprise in a non-tariff zone, the customs declarant is not required to submit an invoice;

b.1.3) To notify the completion of the export customs procedures so that the importer may carry out the import procedures;

b.1.4) To deliver the goods only after the importer has registered the corresponding import customs declaration.

b.2) Responsibilities of the importer:

b.2.1) To declare the information of the import customs declaration within the prescribed time limit, in which “#&NKPTQ#& The number of the corresponding export declaration of the exporting enterprise (the first 11 characters)” shall be stated in the box “Internal management number of the enterprise” on the import declaration or in the box “Other notes” on the paper customs declaration;

b.2.2) To carry out the procedures for importing the goods as prescribed; when carrying out the import procedures, the customs declarant shall submit the value-added invoice or the sales invoice in accordance with the Government's regulations on invoices and documents in lieu of the commercial invoice;

b.2.3) To put the goods into production or consumption only after the imported goods have been granted customs clearance or released.

b.3) Responsibilities of the customs authority where the export procedures are carried out:

b.3.1) To carry out the customs procedures for the exported goods as prescribed in Chapter II of this Circular;

b.3.2) Where the time limit of 15 days from the date of customs clearance of the export declaration has expired but the importer has not yet registered the corresponding import declaration, the customs authority shall cancel the export declaration as prescribed in Article 22 of this Circular.

b.4) Responsibilities of the customs authority where the import procedures are carried out:

b.4.1) To receive and inspect according to the channel assignment result of the System. Where the physical inspection of goods is required, if the goods have already been physically inspected at the customs authority where the export procedures were carried out, the Customs Team Leader at the place where the import procedures are carried out shall decide to transfer the declaration to the yellow channel and to exempt the physical inspection of goods;

b.4.2) To carry out the customs procedures for the imported goods as prescribed in Chapter II of this Circular.

c) An export processing enterprise that is a priority enterprise and its partners engaged with one another in the purchase, sale, processing, leasing, borrowing, and delivery and receipt of goods may apply Clause 6 of Article 86 of this Circular.

4. As regards goods purchased, sold, leased or borrowed between two export processing enterprises: comply with Clause 3 of this Article.

5. Handling of scrap and defective products of an export processing enterprise

a) As regards scrap and defective products permitted to be sold into the domestic market: The customs procedures shall comply with Clause 3 of this Article; the export processing enterprise shall carry out the export procedures and the domestic enterprise shall carry out the import procedures under the corresponding type;

b) As regards scrap and defective products permitted to be exported abroad: The export processing enterprise shall carry out the export procedures as prescribed in Chapter II of this Circular.

6. The destruction of raw materials, supplies, semi-finished products and finished products; machinery, equipment, scrap and defective products of an export processing enterprise shall comply with Point d of Clause 3 of Article 64 of this Circular.

7. Goods of an export processing enterprise that have been exported and must be temporarily imported for repair or warranty and subsequently re-exported shall be dealt with in the same manner as the customs procedures for exported goods that are returned, as prescribed in Article 47 of Decree No. 08/2015/ND-CP, as amended and supplemented by Clause 25 of Article 1 of Decree No. 167/2025/ND-CP, and in Clause 3 of Article 61 of this Circular.

8. An export processing enterprise shall handle waste that constitutes discharged waste in accordance with the legislation on environmental protection, and shall be responsible for monitoring or making detailed accounting book entries and documents (where accounting books and documents are maintained), and for presenting them to the customs authority upon request.”

47. Article 76 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 51 of Article 1 of Circular No. 39/2018/TT-BTC, is amended as follows:

“Article 76. Customs procedures in cases where an export processing enterprise hires a domestic enterprise to carry out processing; an export processing enterprise undertakes processing for a domestic enterprise; an export processing enterprise hires another export processing enterprise to carry out processing; an export processing enterprise places processing orders abroad

1. Customs procedures for goods in respect of which an export processing enterprise hires a domestic enterprise to carry out processing (such goods include raw materials, supplies, components and semi-finished products; machinery and equipment)

a) The domestic enterprise shall carry out the customs procedures in accordance with the provisions on the processing of goods for foreign traders prescribed in Section 1 and Section 2 of Chapter III of this Circular, including the notification of the production facility and of the processing contract to the customs authority.

The place for carrying out customs procedures: the domestic enterprise shall carry out the customs procedures at the customs authority managing the export processing enterprise. When declaring the information indicator “internal management number of the enterprise” on the customs declaration, the domestic enterprise shall make the declaration in the following structure: “#&GCPTQ”;

b) The export processing enterprise is not required to carry out customs procedures when bringing goods into the domestic market for processing and receiving back the processed products from the domestic market.

Where an export processing enterprise brings goods into the domestic market for processing, warranty or repair but does not receive the goods back, the processor (the domestic enterprise) must register a new customs declaration in order to change the purpose of use as prescribed in Article 21 of this Circular.

2. Customs procedures for goods in respect of which an export processing enterprise undertakes processing for a domestic enterprise

a) The domestic enterprise shall carry out the customs procedures in accordance with the provisions on the placement of goods for processing abroad prescribed in Section 1 and Section 3 of Chapter III of this Circular;

b) The place for carrying out customs procedures: the domestic enterprise shall carry out the customs procedures at the customs authority managing the export processing enterprise. When declaring the information indicator “internal management number of the enterprise” on the customs declaration, the domestic enterprise shall make the declaration in the following structure: “#&GCPTQ”;

c) The export processing enterprise is not required to carry out customs procedures when receiving goods from the domestic market for processing and returning the processed products into the domestic market.

3. Customs procedures for goods in respect of which an export processing enterprise hires another export processing enterprise to carry out processing: the export processing enterprise placing the processing order and the export processing enterprise undertaking the processing are not required to carry out customs procedures when delivering and receiving the goods serving the processing contract and the processed products, but must retain the documents relating to the delivery and receipt of raw materials, supplies and products; machinery and equipment, in accordance with the regulations of the Ministry of Finance on accounting and auditing regimes.

The export processing enterprise placing the processing order shall notify the customs authority of the sub-processing facility and of the sub-processing contract/appendix to the sub-processing contract as prescribed in Article 56 and Article 62 of this Circular, before the delivery and receipt of the goods for processing.

4. Customs procedures for goods in respect of which an export processing enterprise places processing orders abroad:

The customs procedures shall comply with the provisions on goods placed for processing abroad in Section 3 of Chapter III of this Circular.

5. Customs procedures for goods received by an export processing enterprise for processing in Vietnam for a foreign trader:

Customs procedures shall be carried out in accordance with the provisions on goods received for processing in Vietnam for foreign traders in Section 2 of Chapter III of this Circular.

6. The export processing enterprise shall be responsible for retaining and presenting the documents, records and data relating to the processing and production of goods for export as prescribed in Article 60 of the Law on Customs and Article 37 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended and supplemented by Clause 20 of Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government.”

48. Article 77 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 53 of Article 1 of Circular No. 39/2018/TT-BTC, is amended as follows:

“Article 77. Customs procedures for goods exported or imported under the export right, the import right and the distribution right of an export processing enterprise

1. An export processing enterprise that is permitted to conduct the purchase and sale of goods and activities directly related to the purchase and sale of goods in Vietnam under Decree No. 09/2018/ND-CP dated January 15, 2018 of the Government detailing the Law on Commerce and the Law on Foreign Trade Management with respect to the purchase and sale of goods and activities directly related to the purchase and sale of goods by foreign investors and foreign-invested economic organisations in Vietnam must carry out separate accounting and must not account for such activities jointly with its production activities; it must arrange a separate area for storing goods imported and exported under the import right, the export right and the distribution right.

2. Customs procedures for goods exported or imported under the export right, the import right and the distribution right of an export processing enterprise

a) The export processing enterprise shall carry out customs procedures as prescribed in Chapter II of this Circular. The export processing enterprise must declare, in the “Licence number” box on the electronic customs declaration, the number of the document of the competent authority permitting the purchase and sale of goods and the activities related to the purchase and sale of goods of foreign-invested enterprises that have registered the export right and the import right;

b) Goods already imported under the import right of an export processing enterprise:

b.1) When sold to a domestic enterprise, customs procedures are not required;

b.2) When sold to another export processing enterprise or to an enterprise in a non-tariff zone, the export and import customs procedures prescribed in Chapter II of this Circular shall apply.

c) Customs procedures for goods of an export processing enterprise exercising the export right:

c.1) Goods purchased from the domestic market for export are not subject to customs procedures; upon export, the procedures applicable to goods exported for business purposes shall be carried out;

c.2) For goods purchased from another export processing enterprise for export, the procedures applicable to a domestic enterprise purchasing goods from an export processing enterprise shall be carried out; upon export, the procedures applicable to goods exported for business purposes shall be carried out; declaration and calculation of duty (if any) shall be made.”

49. Article 78 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 54 of Article 1 of Circular No. 39/2018/TT-BTC, is amended as follows:

“Article 78. Customs procedures for handling assets and goods of imported origin when an enterprise converts its type from an export processing enterprise into an enterprise not entitled to the regime and policies applicable to export processing enterprises and vice versa

1. Where the type is converted from an export processing enterprise into an enterprise not entitled to the policies applicable to export processing enterprises

a) The export processing enterprise shall make a final settlement report on the export - import - inventory situation of imported raw materials and supplies and of exported products as prescribed in Clause 2 of Article 60 of this Circular; and shall report on the use of other imported goods to which the non-tariff regime is applied and propose handling measures such as change of use purpose, sale, gift, donation, destruction in Vietnam, export abroad or continued use for the production of goods for export, to the customs authority receiving the final settlement report as prescribed in Point b of Clause 1 of Article 60 of this Circular, before the time when the competent authority permits the conversion;

b) The customs authority shall inspect the final settlement report as prescribed in Article 60 of this Circular in order to determine the remaining quantity of raw materials, supplies, products and other goods to which the non-tariff regime is applied, and shall handle duty in accordance with regulations;

c) After the customs authority has determined the remaining quantity of raw materials, supplies, products and other goods to which the non-tariff regime is applied, the export processing enterprise shall be responsible for carrying out customs procedures as prescribed in Article 75 and Article 79 of this Circular corresponding to each handling measure proposed under Point a of Clause 1 of this Article with the customs authority before the time when the competent authority permits the conversion.

Where, after the conversion into an enterprise not entitled to the regime and policies applicable to export processing enterprises, the raw materials and supplies continue to be used for the production or processing of goods for export and satisfy the conditions for duty exemption as prescribed, declaration and payment of duty to the customs authority are not required. After completing the conversion, the enterprise shall monitor and manage such quantity of raw materials and supplies according to each corresponding type of processing or production for export and shall make final settlement reports in accordance with regulations.

2. Where the type is converted from an enterprise not entitled to the policies applicable to export processing enterprises into an export processing enterprise

a) For raw materials, supplies, machinery, equipment and products of the processing or production-for-export type, the organisation or individual shall make a final settlement report on the export - import - inventory situation as prescribed in Clause 2 of Article 60 of this Circular and shall propose handling measures such as change of use purpose, sale, gift, donation, destruction in Vietnam, export abroad or continued use for the production of goods for export, with the customs authority receiving the final settlement report, before the time when the competent authority grants the investment registration certificate as an export processing enterprise;

b) The customs authority shall inspect the final settlement report as prescribed in Article 60 of this Circular in order to determine the remaining quantity of raw materials, supplies and products and of other goods to which the non-tariff regime is applied, and shall handle duty in accordance with regulations (if any);

c) After the customs authority has determined the remaining quantity of raw materials, supplies and products, the enterprise shall be responsible for carrying out the corresponding customs procedures for each handling measure proposed under Point a of Clause 2 of this Article with the customs authority before the time when the competent authority grants the investment registration certificate as an export processing enterprise.

Where raw materials, supplies, machinery and equipment imported for processing for a foreign trader, or raw materials and supplies imported for the production of goods for export, continue to be used for the production and export of products after the conversion into an export processing enterprise, declaration and payment of duty to the customs authority are not required;

d) Before the conversion, the enterprise shall be responsible for fully paying to the customs authority all outstanding duty debts and fine debts. The customs authority shall apply the duty and customs policies applicable to the export processing enterprise type only after the enterprise has fully performed its duty and customs obligations towards the customs authority and has been granted the investment certificate as an export processing enterprise by the competent authority.”

50. Article 79 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 55 of Article 1 of Circular No. 39/2018/TT-BTC, is amended as follows:

“Article 79. Liquidation of goods of export processing enterprises

1. An export processing enterprise shall liquidate imported goods in accordance with Point c of Clause 4 of 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, means of transport, raw materials, supplies and other imported goods owned by the export processing enterprise, in the following forms: export, sale, gift, donation or destruction in Vietnam.

2. Liquidation procedures

a) Where liquidation is carried out in the form of export, the export processing enterprise shall register an export customs declaration in accordance with regulations;

b) Where liquidation is carried out in the form of sale, gift or donation on the Vietnamese market (including sale, gift or donation to another export processing enterprise), the export processing enterprise may choose to follow one of the following two forms:

b.1) Where the form of change of use purpose is chosen, a new customs declaration shall be registered; the duty policy and the policy on management of imported goods applicable at the time of registration of the customs declaration for imported goods with a changed use purpose shall apply (except where the import management policy was fully implemented at the time of the initial import procedures); the bases for duty calculation are the dutiable value, the duty rate and the exchange rate at the time of registration of the declaration for change of use purpose as prescribed in Article 21 of this Circular.

After the change of use purpose, the sale, gift or donation of such goods on the Vietnamese market is not subject to customs procedures;

b.2) Where the form of carrying out export and import procedures as prescribed in Chapter II of this Circular is chosen, the export processing enterprise shall carry out the export procedures; the domestic enterprise shall carry out the import procedures and pay all duties in accordance with regulations. At the time of carrying out the export and import procedures, the policy on management of exported and imported goods shall not apply, except for goods subject to management by conditions, standards or specialised inspection which was not carried out upon the initial import; for goods managed by licence, the written consent of the import licensing authority is required.

c) In the case of destruction, the provisions of Point d of Clause 3 of Article 64 of this Circular shall apply.

3. An export processing enterprise may not use assets, machinery or equipment entitled to the duty incentives applicable to export processing enterprises to serve other production or business activities, in accordance with Point c of Clause 6 of Article 26 of Decree No. 35/2022/ND-CP dated May 28, 2022 of the Government.

Where assets, machinery or equipment entitled to the duty incentives applicable to export processing enterprises are used to serve other production or business activities in accordance with Point c of Clause 6 of Article 26 of Decree No. 35/2022/ND-CP dated May 28, 2022 of the Government, the export processing enterprise must, before such use, declare the change of use purpose and pay duty as prescribed in Article 21 of this Circular before serving such other production or business activities.”

51. Article 80 of Circular No. 38/2015/TT-BTC is amended as follows:

“Article 80. Management of warehouses of export processing enterprises for the storage of goods outside industrial parks and economic zones

1. Conditions for an export processing enterprise to lease a warehouse for the storage of goods outside an industrial park or economic zone

a.1) Within the 12 months up to the time of the written request for leasing a warehouse outside the industrial park or economic zone, the enterprise has not been administratively sanctioned by a fine at a level not exceeding the sanctioning competence of the Head of the Customs Team;

a.2) The export processing enterprise has a projected production scale exceeding the goods storage capacity at the main production establishments of the export processing enterprise and those production establishments no longer have the possibility of expanding their scale or their goods storage capacity, or there are other reasons leading to the need to lease a warehouse for the storage of goods outside the industrial park or economic zone in order to store goods.

2. Conditions for inspection and supervision by the customs authority with respect to warehouses for the storage of goods outside industrial parks and economic zones

a) There is a solid fence surrounding the warehouse and separating it from the outside area. Where the export processing enterprise leases part of the area for storage, the location where the goods of the export processing enterprise are stored must have a partition or fence ensuring the separation and isolation of the goods of the export processing enterprise from other types of goods at the storage warehouse;

b) There are cameras providing continuous surveillance at the entry and exit doors or gates and at the goods storage locations at all times of the day (24 hours a day, including days off and public holidays); camera image data is connected online with the customs authority managing the export processing enterprise and is retained at the export processing enterprise or at the enterprise leasing out the storage warehouse for at least 12 months;

c) There is software for managing goods entering and leaving the storage location which ensures reporting of import - export - inventory to the customs authority.

3. Competence to consider and decide on the leasing, the extension and the termination of a warehouse of an export processing enterprise for the storage of goods outside an industrial park or economic zone

The Director of the Regional Sub-department of Customs managing the area where the production establishment of the export processing enterprise is located has the competence to decide on the leasing, the extension and the termination of the warehouse of the export processing enterprise for the storage of goods outside the industrial park or economic zone.

4. The period of storage of goods at a warehouse of an export processing enterprise for the storage of goods outside an industrial park or economic zone shall not exceed 02 years from the date on which the competent customs authority issues the document confirming that the warehouse of the export processing enterprise for the storage of goods outside the industrial park or economic zone satisfies the conditions for customs inspection and supervision.

Where an export processing enterprise wishes to extend the period of leasing a warehouse for the storage of goods outside an industrial park or economic zone, it shall send a written proposal to the Regional Sub-department of Customs managing the area where the production establishment of the export processing enterprise is located at least 30 days before the end of the lease period stated in the written approval. The written request must clearly state the number and date of the contract or of the appendix to the contract for leasing the warehouse for the storage of goods, and the number and date of the documents prescribed in Point a.1 of Clause 5 of this Article if there are any changes or adjustments to those documents. The customs authority shall consider and decide on the extension of the period of leasing the warehouse of the export processing enterprise for the storage of goods outside the industrial park or economic zone as prescribed in Point c of Clause 5 of this Article. The inspection of the conditions for customs inspection and supervision at the warehouse for the storage of goods outside the industrial park or economic zone shall be carried out on the risk principle or where the export processing enterprise expands or reduces the leased warehouse area.

5. Responsibilities of the parties concerned

a) Responsibilities of the export processing enterprise:

a.1) The export processing enterprise shall send a written request for leasing a warehouse for the storage of goods outside an industrial park or economic zone in order to store goods to the Regional Sub-department of Customs managing the area where the production establishment of the export processing enterprise is located, clearly stating the scale and capacity of goods storage at the main production establishments of the export processing enterprise; the expected production and business plan or other reasons leading to the need to lease an outside location for the storage of goods; the location, position, area and lease period; the conditions for customs inspection and supervision at the leased location; and the process for managing and supervising goods brought into and out of the leased warehouse location. At the same time, it shall attach the design drawing of the warehouse and yard area clearly showing the boundary line separating it from the outside area and the positions of the warehouses; and documents describing, together with a diagram of, the installation positions of the surveillance camera system at the storage location.

The written request must clearly state the number and date of the contract for leasing the storage location; the number and date of issue of the investment registration certificate or an equivalent document of the export processing enterprise and of the enterprise leasing out the storage location; the number and date of the documents proving the ownership or the right to use the storage location; and the number and date of issue of the certificate of fire prevention and fighting at the storage location. When the customs authority inspects the conditions for customs inspection and supervision, the organisation or individual shall present the above documents for the customs authority to inspect;

a.2) The export processing enterprise may only bring goods to the warehouse for the storage of goods outside the industrial park or economic zone for storage after the competent customs authority has issued a document confirming that the warehouse of the export processing enterprise for the storage of goods outside the industrial park or economic zone satisfies the conditions for customs inspection and supervision;

a.3) Ensure that goods are stored only at the leased storage location and that production is not organised at this location;

a.4) Update the information on the warehouse for the storage of goods outside the industrial park or economic zone approved by the customs authority in the notification of the production establishment on the customs system;

a.5) Take responsibility for managing and monitoring goods brought into and out of the warehouse for the storage of goods outside the industrial park or economic zone in accordance with the law on the accounting regime of the Ministry of Finance; when transporting goods of the export processing enterprise to the warehouse for the storage of goods outside the industrial park or economic zone and vice versa, all documents required by regulations must be available;

a.6) Provide surveillance camera images to the customs authority upon request; retain documents, accounting books and data on goods brought into and out of the leased location in accordance with law; and cooperate with the customs authority when conducting inspections and determining suspicious signs concerning the goods deposited at the warehouse.

b) Responsibilities of the Regional Sub-department of Customs managing the area where the production establishment of the export processing enterprise is located

Within 05 working days at the latest from the date of receipt of the written request of the export processing enterprise for leasing a warehouse for the storage of goods outside an industrial park or economic zone, the Regional Sub-department of Customs managing the area where the production establishment of the export processing enterprise is located shall, based on the request of the export processing enterprise:

b.1) Inspect the actual conditions at the warehouse of the export processing enterprise for the storage of goods outside the industrial park or economic zone and compare them against the conditions for inspection and supervision in Clause 2 of this Article in order to assess the actual conditions. Check and compare the documents stated by the export processing enterprise in the written request against the documents presented by the export processing enterprise.

Where the warehouse for the storage of goods outside the industrial park or economic zone that the export processing enterprise requests to lease is located in the area managed by another Regional Sub-department of Customs, the Regional Sub-department of Customs managing the area where the production establishment of the export processing enterprise is located shall cooperate with the Regional Sub-department of Customs managing the area where the warehouse of the export processing enterprise for the storage of goods outside the industrial park or economic zone requested to be leased is located in inspecting the actual conditions. Where there are insufficient resources to inspect the actual conditions at the warehouse of the export processing enterprise for the storage of goods outside the industrial park or economic zone requested to be leased, the Regional Sub-department of Customs managing the area where the production establishment of the export processing enterprise is located shall request the Regional Sub-department of Customs managing the area where the location requested to be leased is situated to inspect the actual conditions at the warehouse of the export processing enterprise for the storage of goods outside the industrial park or economic zone;

b.2) Upon completion of the inspection, the customs authority and the export processing enterprise shall sign a record of the inspection contents. In the case of a different management area, the Regional Sub-department of Customs managing the area where the location requested to be leased is situated shall send the inspection record to the Regional Sub-department of Customs managing the area where the production establishment of the export processing enterprise is located;

b.3) Within 03 working days at the latest from the date of completion of the inspection or from the date of receipt of the report on the inspection results from the Regional Sub-department of Customs managing the storage location outside the export processing enterprise, the Regional Sub-department of Customs managing the area where the production establishment of the export processing enterprise is located shall, based on the inspection results, consider and decide.

Where the conditions for customs inspection and supervision are satisfied, the customs authority shall issue a written notice to the export processing enterprise on the approval for the export processing enterprise to lease a warehouse for the storage of goods outside the industrial park or economic zone in order to store goods.

Where the warehouse for the storage of goods outside the industrial park or economic zone does not satisfy the conditions for customs inspection and supervision, the customs authority shall issue a written notice clearly stating the reasons and send it to the export processing enterprise for information.

6. Customs inspection and supervision of goods deposited at warehouses for the storage of goods outside industrial parks and economic zones

a) The Regional Sub-department of Customs managing the area where the production establishment of the export processing enterprise is located and the Regional Sub-department of Customs managing the warehouse for the storage of goods outside the industrial park or economic zone shall inspect and supervise the goods brought into, taken out of and stored at the warehouse of the export processing enterprise for the storage of goods outside the industrial park or economic zone on the basis of applying risk management.

a.1) The Regional Sub-department of Customs managing the area where the production establishment of the export processing enterprise is located:

a.1.1) Inspect, supervise and compare the data on goods at the warehouse for the storage of goods outside the industrial park or economic zone; manage and monitor goods brought into and out of the warehouse for the storage of goods outside the industrial park or economic zone according to the periodic reports of the export processing enterprise;

a.1.2) Develop plans and arrange human resources to supervise the storage of goods at the warehouse for the storage of goods outside the industrial park or economic zone through the camera system and by other professional information. Regularly review and compare the information on goods brought into and out of the warehouse for the storage of goods outside the industrial park or economic zone against the information monitoring the operations of the export processing enterprise in order to promptly detect suspicious signs and risks and to apply appropriate management measures;

a.1.3) Conduct unscheduled inspections of the condition of goods at the warehouse for the storage of goods outside the industrial park or economic zone where there are signs of suspicion that the goods deposited at the storage location are not as declared or have been sold on the domestic market without authorisation;

a.2) The Sub-department of Customs managing the warehouse for the storage of goods outside the industrial park or economic zone:

a.2.1) Develop plans and specifically arrange and assign customs officers to manage the operation of the warehouse for the storage of goods outside the industrial park or economic zone;

a.2.2) Strengthen the application of professional supervision and control measures with respect to the goods storage warehouses of export processing enterprises (EPEs) located outside industrial parks and economic zones in order to promptly detect suspicious signs and risks. Where any such sign is detected, coordinate with the customs authority in charge of the area where the EPE's production facility is located to inspect the status of the goods deposited at the goods storage warehouse located outside the industrial park or economic zone, or to inspect the use and inventory of the EPE's export goods in accordance with regulations.

b) On a quarterly basis, no later than the 15th day of the first month of the following quarter, the EPE shall submit a report on the import - export - inventory of goods using Form No. 22b via the System, or using Form No. 19/NXT-DNCX/GSQL in Appendix V issued together with this Circular, to the customs authority in charge of the area where the EPE's production facility is located, in case the System does not yet support this or encounters an error.

7. Where an EPE wishes to expand or reduce the area of the goods storage warehouse located outside the industrial park or economic zone, it shall send a written request to the Regional Sub-department of Customs in charge of the area where the EPE's production facility is located, as prescribed in Clause 5 of this Article, for consideration and decision. The Regional Sub-department of Customs shall inspect the conditions prescribed in Clauses 1 and 2 of this Article in order to decide on the expansion or reduction of the external storage location as requested by the EPE. The time limit for the inspection and for handling the inspection results shall comply with Point b of Clause 5 of this Article.

8. Handling of cases where the lease term of the goods storage warehouse located outside the industrial park or economic zone expires but the EPE does not request an extension of the lease term, or where the Regional Sub-department of Customs issues a written document terminating the storage of goods at the leased external location

a) At least 15 days before the end of the lease term of the goods storage warehouse located outside the industrial park or economic zone, the EPE shall send a written document, clearly stating the reasons, to the Regional Sub-department of Customs in charge of the area where the EPE's production facility is located; shall be responsible for bringing all goods stored at the goods storage warehouse located outside the industrial park or economic zone back to the EPE's production facility upon the end of the lease term; and shall update the information on the termination of the goods storage warehouse located outside the industrial park or economic zone in the production facility information on the customs System;

b) At least 05 days before the end of the lease term of the goods storage warehouse located outside the industrial park or economic zone, the Regional Sub-department of Customs in charge of the area where the EPE's production facility is located shall inspect and urge the EPE to remove all goods from the goods storage warehouse located outside the industrial park or economic zone. It shall make a record certifying that the goods have been removed by the EPE from the goods storage warehouse located outside the industrial park or economic zone and, where the warehouse lies in a different management area, send 01 copy of the record to the Regional Sub-department of Customs in charge of the goods storage warehouse located outside the industrial park or economic zone for information and monitoring.

9. Where the EPE is determined to show signs of violations related to the storage of goods at its goods storage warehouse located outside the industrial park or economic zone, or where, during the storage of goods, the storage location outside the EPE fails to satisfy the conditions specified in Clause 2 of this Article, the Regional Sub-department of Customs in charge of the area where the EPE's production facility is located shall handle the violation in accordance with regulations and issue a written document terminating the EPE's lease of the goods storage warehouse located outside the industrial park or economic zone.”

52. Sub-point c.3 of Point c of Clause 3 of Article 85 of Circular No. 38/2015/TT-BTC is amended as follows:

“c.3) In the case of transfer for sale on the Vietnamese market, or of giving, gifting or donation, declaration and calculation of duty must be made on a new customs declaration in accordance with the guidance in Article 21 of this Circular. The enterprise shall carry out customs procedures under the corresponding type of import; the duty policy and the policy on management of imported goods applicable at the time of registration of the import declaration shall apply, except where, at the time of carrying out the duty-free import procedures, the enterprise had fully complied with the import management policy.

Where the goods are transferred for sale to an enterprise eligible for import duty exemption, the duty-free goods must be deducted from the duty-free goods monitoring and deduction sheet already issued to the transferee enterprise.”

53. Article 86 of Circular No. 38/2015/TT-BTC, as amended by Clause 58 of Article 1 of Circular No. 39/2018/TT-BTC, is amended as follows:

“Article 86. Customs procedures for goods exported or imported on the spot

1. Goods exported or imported on the spot shall be dealt with in accordance with Clause 3 of Article 3 of the Law amending and supplementing a number of articles of the Law on Bidding, the Law on Investment under the Public-Private Partnership Method, 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 Assets; and Article 35 of Decree No. 08/2015/ND-CP of January 21, 2015, as amended by Clause 19 of Article 1 of the Government's Decree No. 167/2025/ND-CP of June 30, 2025.

2. Place for carrying out customs procedures: procedures shall be carried out at a convenient customs authority selected by the customs declarant and in accordance with the regulations applicable to each type of operation.

3. Customs dossier

The customs dossier for goods exported or imported on the spot shall comply with Article 16 of this Circular.

4. Time limit for carrying out customs procedures: Within 15 days from the date on which the exported goods are granted customs clearance or released, the on-the-spot importer must carry out customs procedures.

5. Customs procedures

a) Responsibilities of the exporter:

a.1) Declare the information on the export customs declaration, clearly stating in the box “Destination for bonded transportation” the location code of the customs authority carrying out the import customs procedures, and in the criterion box “Internal reference number of the enterprise” in accordance with the guidance in Form No. 02 of Appendix II to this Circular, or in the box “Other notes” on the paper customs declaration;

a.2) Carry out the procedures for exporting the goods in accordance with regulations;

a.3) Notify the completion of the export customs procedures so that the importer may carry out the import procedures;

a.4) Deliver the goods only after the importer has registered the corresponding on-the-spot import customs declaration;

a.5) Within 15 days from the date of customs clearance of the goods exported on the spot, the exporter shall notify the customs authority where the export procedures are carried out, via the System, of the information on the corresponding on-the-spot import declaration for which customs procedures have been completed, or shall make the notification in accordance with Article 10 and Article 12 of Decree No. 134/2016/ND-CP of September 1, 2016, as amended by Clauses 4 and 6 of Article 1 of the Government's Decree No. 18/2021/ND-CP of March 11, 2021, in cases where the System encounters an error or does not yet support this;

a.6) Where, upon expiry of the time limit of 15 days from the date on which the customs declaration for the export on the spot of processed products or of products manufactured for export was granted customs clearance, the on-the-spot export customs declarant fails to notify the information on the corresponding on-the-spot import declaration for which import procedures have been completed, the exporter must register a new customs declaration and declare and pay duty on the imported goods that were used for processing or manufacturing the products exported on the spot, in accordance with Article 10 and Article 12 of Decree No. 134/2016/ND-CP of September 1, 2016, as amended by Clauses 4 and 6 of Article 1 of the Government's Decree No. 18/2021/ND-CP of March 11, 2021.

On the new customs declaration, the customs declarant shall clearly state the number of the overdue on-the-spot export declaration in the criterion box “Internal reference number of the enterprise” in the following structure: “#&QHTC#&number of the corresponding on-the-spot export customs declaration” (the first 11 characters) in the case of an electronic customs declaration, or in the box “other notes” in the case of a paper customs declaration.

b) Responsibilities of the importer:

b.1) Declare the information on the import customs declaration within the prescribed time limit, clearly stating therein the number of the corresponding on-the-spot export customs declaration in the box “Internal reference number of the enterprise” in accordance with the guidance in Form No. 01 of Appendix II to this Circular, or in the box “Other notes” on the paper customs declaration;

b.2) Carry out the procedures for importing the goods in accordance with regulations;

b.3) Notify the exporter of the information on the carrying out of the on-the-spot import procedures so that the exporter may carry out the procedures prescribed at Points a.4 and a.5 of Clause 5 of this Article;

b.4) Put the goods into production or consumption only after the imported goods have been granted customs clearance or released.

c) Responsibilities of the customs authority where the export procedures are carried out:

c.1) Carry out customs procedures for the exported goods in accordance with Chapter II of this Circular;

c.2) With respect to an on-the-spot export declaration not falling under Point a.6 of Clause 5 of this Article for which the time limit of 15 days from the date of customs clearance or release of the goods has expired but for which the importer has not yet registered the corresponding on-the-spot import declaration, the customs authority shall cancel the on-the-spot export declaration in accordance with Article 22 of this Circular.

d) Responsibilities of the customs authority where the import procedures are carried out:

d.1) Receive and inspect according to the channel assignment result of the System. Where physical inspection of the goods is required, if the goods have already undergone physical inspection at the customs authority where the export procedures were carried out, the Head of the Customs Team at the place where the import procedures are carried out shall decide to switch the declaration to the yellow channel and to exempt it from physical inspection;

d.2) Carry out customs procedures for the imported goods in accordance with Chapter II of this Circular;

d.3) With respect to goods exported or imported on the spot under the designation of a foreign trader, compile on a monthly basis a list of the on-the-spot import customs declarations that have been granted customs clearance, using Form No. 01/TB-XNKTC/GSQL in Appendix V issued together with this Circular, and send it to the tax authority directly managing the organisation or individual importing on the spot.

6. Where the customs declarant is a priority enterprise, or a partner engaged in the purchase and sale, processing, lease, borrowing, or delivery and receipt of goods with a priority enterprise, and has goods exported or imported on the spot that are delivered and received in multiple instalments within a specified period under one contract/order with the same buyer or seller, the goods may be delivered and received first and the customs declaration made afterwards. Before the first delivery and receipt of the goods, the customs declarant shall notify the customs authority managing the contract/order via the System. Where the System does not yet provide support, the notification shall be made to the customs authority in paper form. Customs declaration shall be made within a maximum time limit of 30 days from the date of the delivery and receipt of the goods. The customs declarant may register the declaration of goods exported or imported on the spot at a convenient customs authority; the duty policy and the policy on management of exported and imported goods applicable at the time of registration of the customs declaration shall apply. The customs authority shall inspect only the documents relating to the delivery and receipt of the goods (without physical inspection of the goods). For each delivery and receipt, the exporter and the importer must have documents evidencing the delivery and receipt of the goods (such as a commercial invoice, a VAT invoice or a sales invoice, an ex-warehousing-cum-internal transportation note, etc.), shall be responsible for retaining them at the enterprise and shall present them upon inspection by the customs authority.

The customs declarant may use the goods after the delivery and receipt of the goods has been carried out.”

54. The title of Chapter V is amended as follows:

“Chapter V

HANDLING OF CASES OF REFUSAL TO RECEIVE GOODS AND OF IMPORTED GOODS SENT BY MISTAKE”

55. Article 95 of Circular No. 38/2015/TT-BTC is amended as follows:

“Article 95. Refusal to receive goods and imported goods sent by mistake

1. Cases of refusal to receive goods

a) The goods do not conform to the goods purchase and sale contract as prescribed in Article 39 of the Commercial Law;

b) The goods do not conform to the bonded warehouse lease contract, or the consignor fails to properly perform the terms stipulated in the bonded warehouse lease contract;

c) The consignee named on the bill of lading refuses to receive the goods on the grounds that there is no goods purchase and sale contract or agreement to send the goods to Vietnam.

2. Cases of imported goods sent by mistake

a) The goods were transported to Vietnam by mistake by the carrier;

b) The goods were sent to Vietnam by mistake by the consignor;

c) The goods have no consignee in Vietnam.

3. Goods sent by mistake, lost, having no consignee or refused by the consignee, and goods misrouted in transportation by post or express delivery, shall be dealt with in accordance with Circular No. 191/2015/TT-BTC of November 24, 2015, as amended by Circular No. 56/2019/TT-BTC of August 23, 2019, as amended by Circular No. 29/2025/TT-BTC of May 26, 2025 of the Minister of Finance.”

56. Article 96 of Circular No. 38/2015/TT-BTC is amended as follows:

“Article 96. Handling of the refusal to receive goods and of imported goods sent by mistake

1. Handling of the consignee's refusal to receive the goods

a) Where the goods have not yet been registered on an import customs declaration

The carrier or the carrier's agent shall submit, via the System, to the customs authority in charge of the goods storage location a dossier comprising:

a.1) The notice of refusal to receive the goods issued by the consignee named on the transport document;

a.2) The set of transport documents and other documents evidencing the refusal to receive the goods, corresponding to each case prescribed in Clause 1 of Article 95 of this Circular;

a.3) The plan for handling the goods refused

The customs authority in charge of the goods storage area shall examine the dossier of refusal to receive the goods and, if it is conformable, shall supervise the actual export of the goods out of the Vietnamese territory through the import border gate or an international border gate. Where the consignor requests to sell the goods to an enterprise in Vietnam, the customs authority shall guide the carrier or the carrier's agent to adjust the consignee named on the cargo manifest in accordance with Article 63 and Article 67 of Decree No. 08/2015/ND-CP, as amended by Clauses 33 and 36 of Article 1 of Decree No. 167/2025/ND-CP, in order to carry out import procedures under the corresponding type prescribed in this Circular.

Where the dossier is determined to be non-conformable or a violation is verified, the matter shall be handled in accordance with regulations.

b) Where an import declaration has been registered and the goods are still within the customs supervision area

b.1) Upon discovering that the consignor has failed to properly perform the contents of the purchase and sale contract or of 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 was registered a dossier comprising:

b.1.1) A written notice of refusal to receive the goods;

b.1.2) A written confirmation by the consignor that the goods were not sent in accordance with the purchase and sale contract or the bonded warehouse lease contract, together with a proposed handling plan;

b.1.3) Other documents evidencing the refusal to receive the goods (the purchase and sale contract, the goods assessment certificate, etc.);

b.2) The customs authority where the declaration was registered shall examine the dossier of refusal to receive the goods and carry out physical inspection of the goods and, if conformable, shall supervise the actual export of the goods out of the Vietnamese territory through the import border gate or an international border gate. Where the goods are stored at locations under the management of another customs unit, the customs authority where the declaration was registered shall notify the customs authority in charge of the goods storage location via the System in order to coordinate in supervising the actual export of the goods out of the Vietnamese territory through the import border gate or an international border gate.

Where the consignor requests a change of the consignee information, it shall contact the carrier to adjust the consignee information on the cargo manifest in accordance with Article 63 and Article 67 of Decree No. 08/2015/ND-CP, as amended by Clauses 33 and 36 of Article 1 of Decree No. 167/2025/ND-CP; the former consignee shall cancel the customs declaration in accordance with Article 22 of this Circular; and the new consignee, after the consignee information on the cargo manifest has been adjusted, shall carry out customs procedures and pay duty in full in accordance with regulations.

Where the consignor neither takes back the goods nor re-exports them, the customs authority shall handle the matter in accordance with the Government's regulations on the establishment of all-people ownership and the Ministry of Finance's regulations on the handling of backlogged goods within customs operation areas.

Where the dossier is determined to be non-conformable or a violation is verified, the matter shall be handled in accordance with regulations

c) Where the goods have already been taken out of the customs supervision area

The customs authority where the customs declaration was registered shall examine the dossier of refusal to receive the goods and, if conformable, shall supervise, or coordinate with the customs authority in charge of the import border gate or the international border gate in supervising, the actual export of the goods out of the Vietnamese territory.

Where there are insufficient grounds to determine the conformity of the documents included in the customs dossier, the customs authority shall inspect the enterprise's accounting books and vouchers, request the consignee to provide consularly legalised information on the mistaken consignment, and carry out verification with the competent State management agencies and other relevant agencies (shipping lines, forwarding companies, banks, insurance companies, tax authorities) within a period not exceeding 30 working days. Based on the verification results, if the contents are conformable, the procedures shall be further processed in accordance with regulations; where the evidencing documents are non-conformable or the customs authority has insufficient grounds for determination, the refusal to receive the goods shall not be accepted and the matter shall be handled in accordance with law;

2. Handling of imported goods sent by mistake

The handling of a mistaken consignee may be carried out only where the goods have not yet been registered on an import customs declaration and the goods are still within the customs supervision area.

a) The consignor, the carrier or the authorised person shall submit to the customs authority in charge of the goods storage location a dossier comprising:

a.1) A written document explaining the reason for the mistaken consignment and proposing a handling plan;

a.2) Other documents evidencing the mistaken consignment of the goods (the bill of lading; letters or cables exchanged between the consignor and the carrier; the agreement on sending and transporting the goods; the goods purchase and sale contract with the new consignee, etc.).

b) Responsibilities of the customs authority:

The customs authority in charge of the goods storage location shall, based on the dossier on the mistaken consignee and on the physical inspection of the goods, if conformable, act as follows:

b.1) In the case of re-export: supervise the actual export of the goods out of the Vietnamese territory through the import border gate;

b.2) In the case of a change of the consignee information: accept the adjustment of the carrier's cargo manifest information.

Where the dossier is determined to be non-conformable or an act of smuggling or commercial fraud is verified, the matter shall be handled in accordance with regulations.”

57. Clause 4 of Article 102 of Circular No. 38/2015/TT-BTC is amended as follows:

“4. During the period of validity of the decision, if the enterprise commits an act of importing goods not in conformity with the customs declaration that falls within the sanctioning competence of the Head of a Customs Team or higher, or if the inspection location fails to meet customs inspection requirements, or if the enterprise submits a written request for termination of operation, the Director of the Regional Sub-department of Customs shall issue a decision to terminate the operation of the inspection location. Where the enterprise is sanctioned for the act of importing goods not in conformity with the customs declaration, no inspection location at its production facility, factory or construction site shall be recognised for a period of 02 years from the date of the decision.”

58. Clause 1 of Article 105 of Circular No. 38/2015/TT-BTC is amended as follows:

“1. Duty exemption dossier

a) The duty exemption dossier shall comply with Clause 1 of Article 14 of Circular No. 06/2021/TT-BTC of January 22, 2021 of the Minister of Finance guiding the implementation of a number of articles of the Law on Tax Administration of June 13, 2019 concerning tax administration with respect to exported and imported goods.

For goods traded or exchanged by border residents that are exempt from duty under Clause 1 of Article 9 of the Government's Decree No. 134/2016/ND-CP of September 1, 2016: The taxpayer shall additionally provide information on the personal identification number.

Where the customs authority is unable to obtain information on border residents by the methods provided for in Clause 2 of Article 14 of the Government's Decree No. 104/2022/ND-CP dated December 21, 2022, the taxpayer must present the border pass, the citizen identity card or the certificate of residence information.

b) For duty-free imported goods directly serving security and national defence

b.1) Duty exemption dossier in the case where duty exemption is requested before carrying out customs procedures:

The dossier of request for duty exemption shall comply with Clause 3 of Article 20 of Decree No. 134/2016/ND-CP dated September 1, 2016, as amended by Clause 2 of Article 2 of the Government's Decree No. 18/2021/ND-CP dated March 11, 2021. In addition, the taxpayer shall additionally submit the import licence of the Ministry of Public Security or the Ministry of National Defence under Clause 3 of Article 8 of the Government's Decree No. 69/2018/ND-CP dated May 15, 2018 detailing a number of articles of the Law on Foreign Trade Management: 01 original.

Where the contents of the import licence are adjusted, based on the official letter notifying the adjustment of the import licence (01 original), the document adjusting the import licence (01 original) and the accompanying dossier of the Ministry of Public Security, the Ministry of National Defence or the unit authorised or delegated by the Ministry of Public Security or the Ministry of National Defence, the Customs Department shall adjust the notice of duty exemption in conformity with the adjusted contents of the import licence to serve as the basis for import duty exemption as prescribed;

b.2) Duty exemption dossier during customs clearance:

In addition to the documents provided for in Point a of Clause 1 of Article 14 of Circular No. 06/2021/TT-BTC dated January 22, 2021 of the Minister of Finance, the taxpayer shall submit, as part of the duty exemption dossier, the notice of duty exemption and the notice adjusting the notice of duty exemption in the case of adjustment of the import licence, issued by the Customs Department and bearing the certification seal of the agency requesting duty exemption (the originals shall be presented for comparison); and the monitoring sheet for deduction so that the customs authority may carry out the deduction.

Where the notice of duty exemption of the Customs Department is issued on the System, the taxpayer is not required to submit the notice of duty exemption, and the customs authority shall use the notice of duty exemption on the System to grant duty exemption as prescribed.”

59. Clause 10 is added to Article 129 of Circular No. 38/2015/TT-BTC, which was amended by Clause 63 of Article 1 of Circular No. 39/2018/TT-BTC, as follows:

“10. The customs authority that issues the duty refund decision in respect of dossiers eligible for refund before inspection shall conduct post-refund inspection on the principle of risk management in tax administration within 05 years from the date of issuance of the duty refund decision in accordance with the law on tax administration.”

60. Article 132 of Circular No. 38/2015/TT-BTC, which was amended by Clause 65 of Article 1 of Circular No. 39/2018/TT-BTC, is amended as follows:

“Article 132. Handling of refundable duty, late-payment interest and fines

1. For the refund of duty, late-payment interest and fines from the state budget, based on the taxpayer's request, the customs authority shall check and compare information on the accounting System and handle the matter as follows:

a) The taxpayer no longer owes duty, late-payment interest, fines or other payables, including outstanding charges and fees (except for charges and fees arising from declarations in a month up to the 10th day of the following month):

a.1) Where the taxpayer requests a refund: based on the decision on refund of duty, late-payment interest and fines, the customs authority shall make a refund order using the form provided for in Circular No. 77/2017/TT-BTC dated July 28, 2017 of the Minister of Finance, as amended by Circular No. 19/2020/TT-BTC dated March 31, 2020 of the Minister of Finance guiding the state budget accounting regime and state treasury operations, and send it to the State Treasury for refund to the taxpayer;

a.2) Where the taxpayer requests offsetting against the duty payable on subsequent declarations: after the taxpayer incurs duty payable and submits a written request for duty offsetting, the customs authority shall, based on the refund decision and the taxpayer's written request, make a document adjusting the state budget revenue or a payment authorisation and send it to the State Treasury to effect a refund cum offsetting against the amount payable; where an amount remains to be refunded, Point a.1 of this Clause shall apply.

b) The taxpayer still owes duty, late-payment interest, fines or other payables, including outstanding charges and fees (except for charges and fees arising from declarations in a month up to the 10th day of the following month), which must be paid into the state budget:

b.1) Where the taxpayer requests offsetting, the customs authority shall make a document adjusting the state budget revenue or a refund cum offsetting order using the form provided for in Circular No. 77/2017/TT-BTC dated July 28, 2017, as amended by Circular No. 19/2020/TT-BTC dated March 31, 2020 of the Minister of Finance, and send it to the State Treasury for payment into the state budget on behalf of the taxpayer;

b.2) Where the taxpayer does not request offsetting but the customs authority finds that the taxpayer still has obligations to pay duty, late-payment interest, fines or other payables, including outstanding charges and fees: the customs authority shall handle the matter in accordance with Point b.1 of this Clause and notify the taxpayer using Form No. 28/TBBT/NVTHQ in Appendix VI to this Circular;

b.3) Where, after offsetting, an excess amount remains, it shall be refunded to the taxpayer in accordance with Point a.1 of this Clause

2. Time limits for implementation

The time limit for the customs authority to handle the amounts refundable to the taxpayer shall comply with Article 129 and Article 131 of this Circular.

3. With respect to value-added tax refunded under Clause 1 of this Article, the taxpayer shall be responsible for making an adjusted declaration to the tax authority managing the enterprise regarding the amount of value-added tax already deducted before requesting the customs authority to make the refund as prescribed.

After issuing the duty refund decision, the customs authority shall provide the information to the tax authority.”

61. Article 140 of Circular No. 38/2015/TT-BTC, which was amended by Clause 71 of Article 1 of Circular No. 39/2018/TT-BTC, is amended as follows:

“Article 140. Certification of fulfilment of tax payment obligations

1. Where certification of the fulfilment of tax payment obligations is needed (including certification of the amounts of duty, late-payment interest, fines and other amounts paid and/or the amount of duty paid into the state budget), the taxpayer or the competent state management agency must submit a written request for certification of the fulfilment of tax payment obligations according to the criteria provided for in Form No. 05 in Appendix IIa to this Circular to the customs authority through the customs electronic data processing system. In the case of submission of a paper dossier, the taxpayer or the competent state management agency shall send the written request for certification of the fulfilment of tax payment obligations using Form No. 34/CVXNHT/NVTHQ in Appendix VI to this Circular to the regional Sub-department of Customs or the customs unit (in an area where the regional Sub-department of Customs is not headquartered) where the organisation or individual has its head office, branch office or nearest production establishment.

2. Within 03 working days from the date of receipt of the official letter requesting certification of tax debts, the customs authority shall check and certify the fulfilment of tax payment obligations and notify the taxpayer or the competent state management agency of the results as follows:

a) Certification of the fulfilment of tax obligations;

b) Certification of the non-fulfilment of tax obligations, clearly stating the declarations for which tax obligations have not been fulfilled;

c) Supplementation and completion of the dossier so that the customs authority has grounds to certify the fulfilment of tax obligations.

3. Where a taxpayer requests certification of the fulfilment of tax payment obligations for the purpose of dissolution, termination of operations or closure of its tax identification number, from the date on which the customs authority issues the document certifying that no tax debt remains, the taxpayer shall not be permitted to register customs declarations.

Where, after certification of the fulfilment of tax payment obligations, the taxpayer has not yet completed the procedures for dissolution, termination of operations or closure of its tax identification number and wishes to continue registering customs declarations, the taxpayer or the agency concerned shall request the unit that certified the fulfilment of tax payment obligations to issue a certification so that the taxpayer may continue to carry out export and import activities.”

62. Article 141 of Circular No. 38/2015/TT-BTC, which was amended by Clause 72 of Article 1 of Circular No. 39/2018/TT-BTC, is amended as follows:

“Article 141. Collection of information for post-clearance audit

1. Collection of information

The customs authority has the right to request the customs declarant, state management agencies, and organisations and individuals involved in export and import activities or in exported and imported goods to provide information for post-clearance audit in accordance with Article 18, Article 79, Article 80, Article 82, Article 95 and Article 96 of Law No. 54/2014/QH13 and Article 107 and Article 108 of Decree No. 08/2015/ND-CP and relevant regulations.

2. Information collection activities

Before, during and after the post-clearance audit and the handling of post-clearance audit results, the customs authority may collect information from state management agencies and from organisations and individuals participating in or related to export and import activities or exported and imported goods, concerning doubtful or unreasonable matters or signs of violations of law relating to the customs dossier, the declared contents, and the management and use of exported and imported goods.

Where necessary, the customs authority shall collect and verify information abroad in accordance with law.

3. Competence to collect information

The Director of the Customs Department, the Head of the Sub-department of Post-clearance Audit, the Head of the regional Sub-department of Customs, the Team Leader of the Dossier Review and Post-clearance Audit Team, and the Customs Team Leader have competence to collect information in accordance with Clauses 1 and 2 of this Article.

During an audit at the premises of the customs declarant, where information needs to be collected urgently, the head of the post-clearance audit team has competence to collect information in accordance with Clauses 1 and 2 of this Article.

4. Forms of information collection

a) Collection of information in writing:

The person competent to collect information shall issue a written request for the provision of information and send it to the agencies, organisations and individuals mentioned in Clause 1 of this Article.

The written request for the provision of information must clearly state the scope and contents of the information to be provided, the form of provision of information and the requested time for receiving the information, and shall be made using Form No. 12/TTTT in Appendix VIII to this Circular.

The requested agencies, organisations and individuals shall provide information to the customs authority by one of the following means: direct delivery, registered mail, fax or through the System of the customs authority (if any);

b) Direct collection of information: the person competent to collect information shall assign customs officers to work directly with the organisations and individuals mentioned in Clause 1 of this Article to request the provision of information, dossiers, documents and electronic data (if any). The contents of the working session shall be recorded in working minutes using Form No. 11/BBLV in Appendix VIII to this Circular.

Direct collection of information from the customs declarant shall be carried out only where the customs declarant submits a written request for the provision of information directly at the customs authority.

The handover and receipt of dossiers (if any) shall be recorded in dossier handover minutes using Form No. 10/BBGN in Appendix VIII to this Circular (together with the dossiers, documents and data).

In the case of collection and verification of information abroad, the Director of the Customs Department shall organise the implementation thereof.”

63. Article 142 of Circular No. 38/2015/TT-BTC, which was amended by Clause 73 of Article 1 of Circular No. 39/2018/TT-BTC, is amended as follows:

“Article 142. Post-clearance audit at the premises of the customs authority

1. Cases subject to audit and competence to decide on audits

a) The Customs Team Leader has competence to decide on the audit of customs dossiers arising at the unit within 60 days from the date the goods are granted customs clearance to the date of signing the audit decision, specifically as follows:

a.1) a.1) The cases of audit provided for in Clause 1 of Article 78 of Law No. 54/2014/QH13;

a.2) The cases identified through risk analysis and assessment under Clause 2 of Article 78 of the Law on Customs;

a.3) Audits shall not be conducted in the following cases:

a.3.1) Customs dossiers of shipments identical or similar to the dossier of a shipment of the same customs declarant that has already undergone post-clearance audit with the declared contents accepted, where there is no new information or other sign of violation. Where the dossiers of identical or similar shipments still show signs of doubt, the Customs Team Leader shall report to the Head of the regional Sub-department of Customs for consideration and handling within their competence;

a.3.2) Cases where the volume of goods is large, the types of goods are complex and there are tax risks, such that a post-clearance audit at the premises of the customs declarant is necessary.

b) The Head of the regional Sub-department of Customs has competence to decide on the audit of customs dossiers subject to audit within a maximum period of 05 years from the date of registration of the declaration, specifically as follows:

b.1) The cases of audit provided for in Clause 1 of Article 78 of Law No. 54/2014/QH13. For cases already audited under Point a of this Clause, if new information or other signs of violation are detected, the Head of the regional Sub-department of Customs shall, based on the actual situation, consider deciding on an audit at the premises of the regional Sub-department of Customs or an audit at the premises of the customs declarant in accordance with Article 143 of this Circular;

b.2) The cases of audit provided for in Clause 2 of Article 78 of Law No. 54/2014/QH13 (except for audit contents falling within cases already audited under Point a of this Clause).

2. Subject matter of the audit

The customs dossier, commercial invoices, transport documents, goods sale and purchase contracts, proofs of origin of goods, payment documents, and technical dossiers and documents of exported and imported goods as provided for in Article 79 of Law No. 54/2014/QH13.

3. Order and procedures for conducting the audit

a) Issuance of the audit decision:

a.1) The Head of the regional Sub-department of Customs or the Customs Team Leader shall issue a decision on post-clearance audit at the premises of the customs authority using Form No. 01/QĐKT in Appendix VIII to this Circular, requesting the customs declarant to provide commercial invoices, transport documents, goods sale and purchase contracts, proofs of origin of goods, payment documents, and technical dossiers and documents of the goods relating to the dossier under audit, and to explain the relevant contents;

a.2) The post-clearance audit decision must be sent to the customs declarant in accordance with Article 100 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended by Clause 54 of Article 1 of the Government's Decree No. 167/2025/ND-CP dated June 30, 2025.

Where necessary to ensure that the audit is effective and compliant with regulations and to facilitate the customs declarant, the person issuing the audit decision shall send a written notice using Form No. 13/CBTL in Appendix VIII to this Circular to the customs declarant to inform it of the matters it needs to prepare (the customs dossier and relevant documents as prescribed) and of the assignment of an authorised representative to work with the audit team.

b) Conducting the audit and handling the audit results:

b.1) Where the customs declarant fails to comply with the audit decision: the customs authority shall handle the administrative violation in accordance with law and take action on the basis of the results of the inspection of the dossiers, documents and data currently available to the customs authority, specifically as follows:

b.1.1) Where there are insufficient grounds for a conclusion, the person issuing the audit decision shall consider handling the matter as prescribed;

b.1.2) Where there are sufficient grounds for an audit conclusion, the person issuing the audit decision shall issue a notice of audit results and administrative decisions (if any).

After sanctioning the administrative violation in accordance with law, the customs authority shall update the information on the non-compliance into the customs electronic data processing system in order to apply inspection measures during customs clearance (document inspection, or document inspection and physical inspection of goods) to the customs declarant's subsequent export and import shipments.

b.2) Where the customs declarant complies with the audit decision:

b.2.1) The customs authority shall conduct the audit according to the contents and scope of the audit decision on the basis of applying risk management and shall issue conclusions on each audited item.

The audited contents and explanations (if any) shall be recorded in audit minutes using Form No. 08/BBKT in Appendix VIII to this Circular, together with the dossiers, documents and materials provided by the customs declarant for explanation and proof. Where necessary, the customs authority shall collect information in accordance with Article 141 of this Circular;

b.2.2) The customs declarant is obliged to provide commercial invoices, transport documents, goods sale and purchase contracts, proofs of origin of goods, payment documents, and technical dossiers and documents of the goods relating to the dossier under audit, and to explain the relevant contents in accordance with Article 79 and Article 82 of Law No. 54/2014/QH13; and to assign an authorised representative to work directly with the customs authority.

During the audit, the customs declarant has the right to provide other relevant documents, records or data to prove that the declared contents are correct or to explain the doubts raised by the customs authority;

b.3) Handling of the audit results: to be carried out in accordance with Clause 3 of Article 79 of Law No. 54/2014/QH13, Article 100 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended by Clause 54 of Article 1 of the Government's Decree No. 167/2025/ND-CP dated June 30, 2025, and Point c.4 of Clause 3 of Article 143 of this Circular.

4. Notification of the audit results:

a) The notification of the audit results shall be carried out in accordance with Article 97 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended by Clause 51 of Article 1 of the Government's Decree No. 167/2025/ND-CP dated June 30, 2025.

b) The person competent to decide on the audit shall issue a notice of audit results using Form No. 05/TBKQ in Appendix VIII to this Circular and send it to the customs declarant by one of the following means: direct delivery, registered mail, fax or email.”

64. Article 143 of Circular No. 38/2015/TT-BTC, which was amended by Clause 74 of Article 1 of Circular No. 39/2018/TT-BTC, is amended as follows:

“Article 143. Post-clearance audit at the premises of the customs declarant

1. Cases subject to audit

a) The cases provided for in Clause 1 of Article 78 of Law No. 54/2014/QH13, including cases already audited at the premises of the customs authority where the customs authority detects new information, signs of violation or tax risks;

b) The cases provided for in Clauses 2 and 3 of Article 78 of Law No. 54/2014/QH13.

2. Subject matter of the audit

The customs dossier, accounting books, accounting vouchers and other documents, materials and data relating to exported and imported goods; and the actual exported and imported goods where necessary and where conditions still permit as provided for in Law No. 54/2014/QH13, within 05 (five) years from the date of registration of the customs declaration.

3. Order and procedures for conducting the audit

a) Issuance of the audit decision:

a.1) The Director of the Customs Department, the Head of the Sub-department of Post-clearance Audit or the Head of the regional Sub-department of Customs shall issue a decision on post-clearance audit at the premises of the customs declarant using Form No. 01/QĐKT in Appendix VIII to this Circular;

a.2) For the cases of audit specified in Clauses 2 and 3 of Article 78 of Law No. 54/2014/QH13, the audit decision shall be sent to the customs declarant in one of the following forms: direct delivery, registered mail, fax or email, within 03 working days from the date of signing and at least 05 working days before the audit is conducted.

In complicated cases or cases involving large volumes of data, in order to ensure that the audit is effective and compliant with regulations and to facilitate the customs declarant, the person issuing the audit decision shall issue a document to the customs declarant notifying the matters that the customs declarant must prepare (the customs dossier, accounting books, relevant documents and papers, etc.) and requesting the appointment of an authorised representative to work with the audit team (using Form No. 13/CBTL of Appendix VIII promulgated together with this Circular).

a.3) Where the audit is conducted on the basis of signs of violation as provided for in Clause 1 of Article 78 of Law No. 54/2014/QH13, the audit decision shall be delivered directly to the customs declarant or to the authorised representative of the customs declarant during working hours immediately after the audit decision is announced, without prior notice.

b) Where the customs declarant fails to comply with the audit decision:

The customs authority shall impose administrative sanctions in accordance with law; shall handle the matter on the basis of the results of the inspection of the dossiers, documents and data available to the customs authority; and shall issue administrative decisions (if any).

After administrative violations have been dealt with in accordance with regulations, the customs authority shall update the information on the non-compliance into the customs electronic data processing system in order to apply inspection measures during customs clearance (document inspection or physical inspection of goods) to the customs declarant’s subsequent consignments of exported or imported goods.

c) Where the customs declarant complies with the audit decision:

c.1) The customs authority shall announce the audit decision using Form No. 09/BBCB of Appendix VIII promulgated together with this Circular;

c.2) The customs authority shall conduct the audit in accordance with the contents and scope of the audit decision on the basis of applying risk management, and shall issue conclusions on each of the matters audited.

The matters audited and the explanations (if any) shall be recorded in audit records made using Form No. 08/BBKT of Appendix VIII promulgated together with this Circular, together with the dossiers, documents and papers provided by the customs declarant for the purposes of explanation and proof, so as to serve as the basis for considering the audit conclusions. Where necessary, the customs authority shall collect information in accordance with Article 141 of this Circular;

c.3) The customs declarant shall be responsible for submitting and presenting information, data, documents and dossiers to the customs authority in accordance with Point b of Clause 3 of Article 80 of Law No. 54/2014/QH13 and Article 16a of this Circular. The customs declarant has the right to provide other relevant documents, papers or data in order to prove that the declared contents are correct or to explain the doubts of the customs authority;

c.4) Handling of the audit results:

c.4.1) The customs authority shall accept the declared contents of the customs declarant where the information, dossiers, documents, papers and data and the explanations of the customs declarant prove that the declared contents are correct;

c.4.2) The customs authority shall handle the matter in accordance with law in the following cases:

c.4.2.1) The dossiers, documents, papers and data provided by the customs declarant to the customs authority are not lawful;

c.4.2.2) There are contradictions or irregularities between the contents of the documents and papers in the customs dossier; between the customs dossier declared, submitted or presented to the customs authority and the dossiers, documents, papers and data retained by the customs declarant in accordance with law; between the customs dossier and the accounting books and accounting vouchers; between the customs dossier and the explanations of the enterprise; or between the customs dossier, the accounting books and accounting vouchers and other relevant documents and papers, and the customs declarant does not provide an explanation, provides an explanation without any basis, or provides an inappropriate explanation;

c.4.2.3) Upon expiry of the time limit set by the customs authority, the customs declarant fails to provide, refuses to provide, or delays or prolongs the provision of, the information, dossiers, documents, accounting books, papers, data and other documents and papers (relating to import and export activities and to exported and imported goods) that must be retained as prescribed;

c.4.2.4) The customs authority proves that the contents declared to the customs authority are inconsistent with the facts, on the basis of the dossiers, documents, papers and data collected from the customs declarant and from relevant agencies, organisations and individuals;

c.4.2.5) The customs declarant fails to declare, or declares incorrectly or incompletely, the criteria on the customs declaration or the value declaration under the guidance in Appendix II promulgated together with this Circular and in Circular No. 39/2015/TT-BTC dated March 25, 2015 of the Minister of Finance, thereby affecting duties or the policies on the management of exported and imported goods; or the cases specified in Clause 12 of Article 1 of this Circular;

c.4.2.6) The customs declarant fails to declare, or declares inaccurately or incompletely, the contents relating to the determination of tax obligations; incorrectly declares goods as not subject to duty or as eligible for duty exemption, duty reduction, duty refund or non-collection of duty; arbitrarily changes the purpose of use of, or transfers to domestic consumption, goods that are not subject to duty or that are exempt from duty without declaring and paying duty as prescribed; or, upon expiry of the prescribed time limit, fails to report or reports inaccurate figures to the customs authority;

c.4.2.7) The goods fail to satisfy the origin criteria; there is a violation of the regulations on the issuance of certificates of origin, of the regulations on self-certification of origin, of the regulations on direct transport, or of other provisions of the law on origin;

c.4.2.8) The information, data, documents and dossiers declared, submitted or presented to the customs authority by the customs declarant (importing for processing or for production for export) are inconsistent with the actual management and use of the raw materials, supplies, machinery and equipment from the time of importation, throughout the production process, until the products are exported;

c.4.2.9) Other cases as provided for by law.

The handling of post-clearance audit results shall be carried out in accordance with Point c.4 of Clause 3 of this Article and other relevant provisions of this Circular.

4. Audit conclusions

Audit conclusions shall be made in accordance with Clause 2 of Article 98 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended and supplemented by Clause 52 of Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government.

The customs authority shall issue a draft post-clearance audit conclusion and send it to the customs declarant in one of the following forms: direct delivery, registered mail, fax or email.

The Director of the Customs Department, the Head of the Sub-department of Post-clearance Audit and the Head of the Regional Sub-department of Customs shall issue post-clearance audit conclusions using Form No. 04/KLKT of Appendix VIII promulgated together with this Circular and shall send them to the customs declarant in one of the following forms: direct delivery, registered mail, fax or email.”

65. Article 144 of Circular No. 38/2015/TT-BTC is amended and supplemented as follows:

“Article 144. Amendment, supplementation, extension, suspension and cancellation of audit decisions:

1. Amendment and supplementation of a post-clearance audit decision: this shall be carried out in accordance with Clause 1 of Article 99 of Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government. The customs authority shall issue a decision using Form No. 02/QĐSĐ of Appendix VIII promulgated together with this Circular.

2. Extension of the audit period: this shall be carried out in accordance with Point a of Clause 2 of Article 80 of Law No. 54/2014/QH13. The customs authority shall issue a decision using Form No. 03/QĐGH of Appendix VIII promulgated together with this Circular.

3. Suspension of a post-clearance audit:

a) Suspension where the customs authority has not yet conducted the post-clearance audit:

This shall be carried out in accordance with Clause 2 of Article 99 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended and supplemented by Clause 53 of Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government.

The customs declarant shall send a written request for suspension to the customs authority in one of the following forms: direct delivery, registered mail, fax, or through the system of the customs authority (if any). The person who issued the post-clearance audit decision shall consider and decide thereon.

Where the suspension gives rise to a need to amend or supplement the post-clearance audit decision under Clause 1 of Article 99 of Decree No. 08/2015/ND-CP, the customs authority shall issue a decision amending and supplementing the post-clearance audit decision using Form No. 02/QĐSĐ of Appendix VIII promulgated together with this Circular.

b) Suspension where the customs authority is conducting the post-clearance audit: this shall be carried out in accordance with Clause 2 of Article 99 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended and supplemented by Clause 53 of Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government.

Where the customs declarant requests the suspension of the post-clearance audit, the customs declarant shall send a written request for suspension to the customs authority in one of the following forms: direct delivery, registered mail, fax, or through the system of the customs authority (if any). The person who issued the post-clearance audit decision shall consider and decide thereon and shall inform the customs declarant thereof.

Where the customs authority suspends the post-clearance audit, the customs authority shall issue a notice of suspension of the post-clearance audit using Form No. 07/TBTD of Appendix VIII promulgated together with this Circular.

In the case of suspension due to objective factors affecting the time for conducting the audit, the person issuing the audit decision may suspend the post-clearance audit not more than 3 times, and the duration of each suspension shall not exceed 05 working days.

4. Cancellation of a post-clearance audit decision: this shall be carried out in accordance with Clause 3 of Article 99 of Decree No. 08/2015/ND-CP. The customs authority shall issue a decision using Form No. 06/QĐH of Appendix VIII promulgated together with this Circular.”

66. Article 145 of Circular No. 38/2015/TT-BTC is amended and supplemented as follows:

“Article 145. Organisation of the implementation of post-clearance audit

1. Organisation of the implementation of post-clearance audit

a) The Director of the Customs Department shall organise, direct, manage and administer post-clearance audit activities nationwide and shall provide professional guidance on post-clearance audit nationwide;

b) The Head of the Sub-department of Post-clearance Audit shall be responsible for advising on the direction, management and inspection of post-clearance audit activities, providing professional guidance on post-clearance audit nationwide, organising the conduct of post-clearance audits, and directing, organising and managing audit teams during audits at the office of the customs declarant so as to ensure that the audits are conducted and the audit results are handled as prescribed;

c) The Head of the Regional Sub-department of Customs shall be responsible for directing, managing and inspecting post-clearance audit activities and providing professional guidance on post-clearance audit within its administrative area; for organising the conduct of post-clearance audits; and for directing, organising and managing audit teams so as to ensure that the audits are conducted and the audit results are handled as prescribed;

d) The Head of the Document Review and Post-clearance Audit Team shall be responsible for advising the Head of the Regional Sub-department of Customs on directing, managing and inspecting post-clearance audit activities and providing professional guidance on post-clearance audit within its administrative area; for organising the conduct of post-clearance audits as assigned by the Head of the Regional Sub-department of Customs; and for directing, organising and managing audit teams during audits so as to ensure that the audits are conducted and the audit results are handled as prescribed;

e) The Customs Team Leader

e.1) To sign decisions on, organise the conduct of, and handle the results of post-clearance audits in the cases specified in Clause 1 of Article 142 of this Circular.

To organise the conduct of post-clearance audits as assigned by the Head of the Regional Sub-department of Customs;

e.2) To impose administrative sanctions in the customs field within the competence provided for in the regulations on the sanctioning of administrative violations.

2. Organisation of the handling of matters relating to notifications of audit results/post-clearance audit conclusions

The person competent to decide on a post-clearance audit shall organise the implementation of, or shall assign competent persons at lower levels in accordance with law to carry out, the handling of matters relating to notifications of audit results/post-clearance audit conclusions in accordance with Article 100 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended and supplemented by Clause 54 of Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government.”

67. The Appendices are amended and supplemented as follows:

a) A number of contents of Appendices I, 1A, 1B, II, V, VI and IX promulgated together with Circular No. 38/2015/TT-BTC, as amended and supplemented by Circular No. 39/2018/TT-BTC, are amended, supplemented and replaced by Appendix I of this Circular;

b) Appendix VIII promulgated together with Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance is amended and supplemented by Appendix II of this Circular;

c) Appendix X promulgated together with Circular No. 38/2015/TT-BTC dated March 25, 2015, as amended and supplemented by Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance, is amended and supplemented by Appendix III of this Circular;

d) Appendix XI on the forms relating to the implementation of the priority regime under Article 11 of Decree No. 08/2015/ND-CP, as amended and supplemented by Clause 6 of Article 1 of Decree No. 167/2025/ND-CP, is added by Appendix IV of this Circular;

đ) Appendix XII on the forms for carrying out the procedures for the classification of combined machines or machine assemblies falling under Chapter 84, Chapter 85 and Chapter 90 of Vietnam’s List of Exports and Imports, and for the classification of machinery and equipment in an unassembled or disassembled state as provided for in Articles 7 and 8 of Circular No. 14/2015/TT-BTC dated January 30, 2015 of the Minister of Finance and in amending and supplementing documents (if any), is added by Appendix V of this Circular.

68. A number of phrases in Circular No. 38/2015/TT-BTC, as amended and supplemented by Circular No. 39/2018/TT-BTC, are replaced as follows:

a) The phrase “the General Department of Customs” is replaced with the phrase “the Customs Department”;

b) The phrase “the Customs Department” is replaced with the phrase “the Regional Sub-department of Customs”;

c) The phrase “the Sub-department of Customs” is replaced with the phrase “Customs”;

d) The phrase “the border-gate Sub-department of Customs” is replaced with the phrase “border-gate Customs”;

đ) The phrase “the Director General of the General Department of Customs” is replaced with the phrase “the Director of the Customs Department”;

e) The phrase “the Director of the Customs Department of a province or city” is replaced with the phrase “the Head of the Regional Sub-department of Customs”;

g) The phrase “the Head of the Sub-department of Customs” is replaced with the phrase “the Customs Team Leader”.

h) A number of phrases in Articles 52, 52a and 52b are replaced as follows:

h.1) In Clauses 3, 6 and 8 of Article 52; Clauses 1, 3, 4, 7 and 8 of Article 52a; and Clause 4 of Article 52b: the phrase “Article 51b” is replaced with “Article 51”; “Clause 2 of Article 51b” with “Clause 1 of Article 51”; “Clause 3 of Article 51b” with “Clause 2 of Article 51”; and “Clause 4 of Article 51b” with “Clause 3 of Article 51”;

h.2) In Clauses 1 and 2 of Article 52b: the phrase “Clause 1 of Article 51a” is replaced with “Clause 2 of Article 51b”; and “Clause 2 of Article 51a” with “Clause 3 of Article 51b”;

h.3) In Clause 3 of Article 52b: the phrase “Article 51” is replaced with “Article 51a”;

h.4) In Clause 4 of Article 52b: the phrase “Clause 7 of Article 50” is replaced with “Clause 5 of Article 51”; and “Point c of Clause 1 of Article 51” with “Point a.1 of Clause 1 of Article 51a”.

i) A number of phrases in Article 91 are replaced as follows:

i.1) In Clause 3: the phrase “Clause 2 of Article 51b” is replaced with “Clause 1 of Article 51”, and “Clause 3 of Article 51b” with “Clause 2 of Article 51”;

i.2) In Clause 11: the phrase “Article 51b” is replaced with “Article 51”.

k) A number of phrases concerning forms are replaced as follows:

k.1) The phrase “Form No. 01/XĐTMS/TXNK” is replaced with “Form No. 01/XĐTMS/NVTHQ”;

k.2) The phrase “Form No. 02/XĐTTG/TXNK” is replaced with “Form No. 02/XĐTTG/NVTHQ”;

k.3) The phrase “Form No. 03/QĐĐC/TXNK” is replaced with “Form No. 03/QĐĐCT/NVTHQ”;

k.4) The phrase “Form No. 04/TBBLT/TXNK” is replaced with “Form No. 04/TBBLT/NVTHQ”;

k.5) The phrase “Form No. 06/BKKTT/TXNK” is replaced with “Form No. 06/BKKTT/NVTHQ”;

k.6) The phrase “Form No. 09/QĐHT/TXNK” is replaced with “Form No. 09/QĐHT/NVTHQ”;

k.7) The phrase “Form No. 19/TB-TTN-TCN1/TXNK” is replaced with “Form No. 19/TB-TTN-TCN2/NVTHQ”;

k.8) The phrase “Form No. 20/TB-TTN-TCN1/TXNK” is replaced with “Form No. 20/TB-TTN-TCN1/NVTHQ”;

k.9) The phrase “Form No. 21/TBKT/TXNK” is replaced with “Form No. 21/TBKT/NVTHQ”;

k.10) The phrase “Form No. 27/CVĐNHNT/TXNK” is replaced with “Form No. 09/CVĐNHNT/NVTHQ”;

k.11) The phrase “Form No. 28/TBBT/TXNK” is replaced with “Form No. 28/TBBT/NVTHQ”;

k.12) The phrase “Form No. 29/TBTCNCT/TXNK” is replaced with “Form No. 29/TBTCNCT/NVTHQ”;

k.13) The phrase “Form No. 30/CVNDTT/TXNK” is replaced with “Form No. 30/CVNDTT/NVTHQ”;

k.14) The phrase “Form No. 31/TBNDTT/TXNK” is replaced with “Form No. 31/TBNDTT/NVTHQ”;

k.15) The phrase “Form No. 32/CVGHNT/TXNK” is replaced with “Form No. 32/CVGHNT/NVTHQ”;

k.16) The phrase “Form No. 34/CVXNHT/TXNK” is replaced with “Form No. 34/CVXNHT/NVTHQ”.

69. Annulled contents

The following are annulled: Clause 3 of Article 1; Article 14; Article 81; Article 87; Clauses 1 to 21 of Article 103; Points b, d and đ of Clause 22 of Article 103; Clauses 1, 2, 3, 5, 6, 7, 8, 9 and 12 of Article 104; Clause 1, Points a.2 and b.3 of Clause 2, and Clause 3 of Article 105; Point c.3 of Clause 4 of Article 106; and Form No. 41/TB-HTSC/GSQL of Appendix V of Circular No. 38/TT-BTC dated March 25, 2015, as amended and supplemented by Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance.

Article 2. Annulment of a number of legal documents

1. The following Circulars issued by the Minister of Finance are annulled in their entirety

a) Circular No. 24/2012/TT-BTC dated February 17, 2012 of the Minister of Finance amending and supplementing Circular No. 77/2008/TT-BTC dated September 15, 2008 guiding the implementation of a number of measures for handling outstanding tax debts is annulled.

b) Circular No. 72/2015/TT-BTC dated May 12, 2015 and Circular No. 07/2019/TT-BTC dated March 28, 2019 of the Minister of Finance are annulled.

2. Parts of the following Circulars issued by the Minister of Finance are annulled as follows:

a) Point d.3.2.3 of Clause 2 of Article 15 of Circular No. 39/2015/TT-BTC dated March 25, 2015 of the Minister of Finance is annulled.

b) Clause 4 of Article 12; Point c.4 of Clause 1 and Clause 2 of Article 14 of Circular No. 06/2021/TT-BTC dated January 21, 2021 are annulled. Form No. 03/NVTHQ and Form No. 14/NVTHQ of Appendix I promulgated together with Circular No. 06/2021/TT-BTC dated January 21, 2021 of the Minister of Finance are annulled.

c) Article 2 of Circular No. 47/2025/TT-BTC dated June 20, 2025 of the Minister of Finance is annulled.

d) Form No. 01/ĐKDMTB/2015, Form No. 02/PTDTL-DMTB/2015, Form No. 03/DMTBDKNK-NC/2015 and Form No. 04/PTDTL-TBNC/2015 of the Appendix promulgated together with Circular No. 14/2015/TT-BTC dated January 30, 2015 of the Minister of Finance are annulled.

3. Decision No. 1200/2001/QD-TCHQ dated November 23, 2001 of the Director General of the General Department of Customs providing for the regime of management and use of customs professional seals, and Article 1 of Decision No. 19/2002/QD-TCHQ dated January 10, 2002 of the Director General of the General Department of Customs amending and supplementing a number of contents of Decision No. 1200/2001/QD-TCHQ dated November 23, 2001, Decision No. 1257/2001/QD-TCHQ dated December 4, 2001, Decision No. 1494/2001/QD-TCHQ, Decision No. 1495/2001/QD-TCHQ, Decision No. 1548/2001/QD-TCHQ, Decision No. 1549/2001/QD-TCHQ, Decision No. 1550/2001/QD-TCHQ and Decision No. 1557/2001/QD-TCHQ dated December 28, 2001 of the Director General of the General Department of Customs, are annulled.

Article 3. Implementation provisions

1. This Circular takes effect from February 1, 2026.

2. In the course of implementation, if the related documents referred to in this Circular are amended, supplemented or replaced, the newly amended, supplemented or replacing documents shall apply./.