Circular No. 85/2026/TT-BTC

CIRCULAR

PROVIDING FOR THE CLASSIFICATION OF GOODS AND THE ANALYSIS FOR CLASSIFICATION OF IMPORTED AND EXPORTED GOODS

Pursuant to the Customs Law No. 54/2014/QH13;

Pursuant to the Law on Import Duty and Export Duty No. 107/2016/QH13;

Pursuant to 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 Customs Law, the Law on Value-Added Tax, the Law on Import and Export Duties, the Investment Law, the Law on Public Investment and the Law on Management and Use of Public Property No. 90/2025/QH15;

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

Pursuant to the Law on Product and Goods Quality No. 55/2007/QH12, as amended and supplemented by Law No. 35/2018/QH14 and Law No. 78/2025/QH15;

Pursuant to Decree No. 08/2015/ND-CP detailing and providing measures to implement the Customs Law regarding customs procedures, inspection, supervision and control, as amended and supplemented by Decree No. 167/2025/ND-CP;

Pursuant to Decree No. 134/2016/ND-CP detailing a number of articles of the Law on Import Duty and Export Duty, as amended and supplemented by Decree No. 18/2021/ND-CP and Decree No. 182/2025/ND-CP;

Pursuant to Decree No. 20/2006/ND-CP detailing the Commercial Law regarding commercial assessment services, as amended and supplemented by Decree No. 125/2014/ND-CP;

Pursuant to the Government's Decree No. 69/2018/ND-CP detailing a number of articles of the Law on Foreign Trade Management;

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

In implementation of the Protocol Governing the Implementation of the ASEAN Harmonised Tariff Nomenclature;

At the proposal of the Director of the Customs Department;

The Minister of Finance promulgates the Circular providing for the classification of goods and the analysis for classification of imported and exported goods.

Article 1. Scope of regulation and subjects of application

1. This Circular provides for the classification of goods, the analysis for classification of imported and exported goods, and the building and use of the database on Viet Nam's List of Imported and Exported Goods.

2. Customs declarants, customs authorities, customs officers and other organizations and individuals performing work related to the classification of goods, the analysis for classification of imported and exported goods, and the building and use of the database on Viet Nam's List of Imported and Exported Goods are subject to this Circular.

Article 2. Interpretation of terms

In this Circular, the following terms are construed as follows:

1. The International Convention on the Harmonized Commodity Description and Coding System (referred to as the HS Convention) is the Convention adopted by the Customs Co-operation Council, now the World Customs Organization (WCO), on June 14, 1983 in Brussels, Kingdom of Belgium, on the “Harmonized Commodity Description and Coding System”.

2. The World Customs Organization's Harmonized Commodity Description and Coding System (hereinafter referred to as the HS System) is the system comprising the nomenclature of headings and subheadings together with their related codes, the legal notes to Sections, Chapters and Subheadings, and the General Rules.

3. The World Customs Organization's Harmonized Commodity Description and Coding Nomenclature (hereinafter referred to as the HS Nomenclature) is the nomenclature of headings (4-digit codes) and subheadings (6-digit codes) and the legal notes to Sections, Chapters and Subheadings, systematically arranged with the names, descriptions and codes of goods.

4. The General Rules are the general rules for interpreting the HS System in order to classify goods under a particular heading or subheading.

5. Legal notes are the contents explaining the sections, chapters and subheadings, attached at the beginning of the Sections and Chapters of the HS Nomenclature.

6. The ASEAN Harmonised Tariff Nomenclature (hereinafter referred to as the AHTN Nomenclature) is the goods nomenclature of the ASEAN countries, developed on the basis of the World Customs Organization's HS System.

7. The Explanatory Notes to the HS Nomenclature are the general and detailed explanations of the scope and content of the Sections, Chapters, Headings and Subheadings of the HS Nomenclature.

8. The Supplementary Explanatory Notes to the AHTN Nomenclature (SEN) are an annex to the Protocol Governing the Implementation of the AHTN Nomenclature, explaining the scope and content of the subheadings in the Nomenclature, developed by the ASEAN countries.

9. The WCO Compendium of Classification Opinions is the document compiling the classification decisions adopted by the HS Committee of the World Customs Organization.

10. Analysis of goods means the use by the customs verification body of machinery and technical equipment to analyse samples of imported and exported goods in order to:

a) Determine the composition, structure, physical and chemical properties and use, as a basis for classifying the goods under Viet Nam's List of Imported and Exported Goods;

b) Examine and assess the technical criteria of the goods and determine the quality standards of the goods against national standards and technical regulations issued by the state management agencies, or against international standards, so that the unit requesting the analysis has a basis for deciding on the clearance of the goods.

11. Assessment and testing of goods means the customs authority's solicitation of assessment and testing at assessment and testing organizations in accordance with the law in order to determine the structure, composition, physical and chemical properties and use of the goods, as required by the customs authority, so as to determine the name and code of the imported and exported goods.

Article 3. Analysis for classification of goods

1. Where the customs authority does not have sufficient grounds to determine the accuracy of the customs declarant's classification of the goods, it shall carry out the analysis and assessment of the goods under Clause 5, Article 29 of Decree No. 08/2015/ND-CP detailing and providing measures to implement the Customs Law regarding customs procedures, inspection, supervision and control, as amended and supplemented by Clause 15, Article 1 of Decree No. 167/2025/ND-CP.

2. Where the customs verification body is not yet able to analyse certain technical criteria, or where a confirmatory analysis is required, it shall use the assessment and testing services of assessment and testing organizations in accordance with the law as a basis for implementation.

3. For the purpose of classifying goods, the customs declarant may use the goods assessment services of assessment organizations in accordance with the law, or the database on Viet Nam's List of Imported and Exported Goods, to determine information on the composition, physical and chemical properties, features and use of the imported and exported goods, and is responsible for the accuracy and legality of the documents provided.

Article 4. Principles of classification of goods

1. An item has a single code under Viet Nam's List of Imported and Exported Goods.

2. When classifying imported and exported goods, the following must be complied with:

a) Article 26 of the Customs Law No. 54/2014/QH13; Article 16 of Decree No. 08/2015/ND-CP;

b) Viet Nam's List of Imported and Exported Goods;

c) The Export Tariff and the Import Tariff;

d) The 6 (six) General Rules for the interpretation of the classification of goods under the Harmonized Commodity Description and Coding System;

e) The guidance in this Circular.

Article 5. Use of classification results

1. The classification result is used to apply the goods management policy on the basis of the provisions on conditions, procedures and dossiers applicable under the List of goods banned from export or suspended from export; the List of goods banned from import or suspended from import; the List of goods imported and exported under a licence of the competent state authority; and the List of goods subject to specialised inspection, in force at the time of registration of the declaration.

2. The classification result is used to apply the duty rate to an item on the basis of the tariff schedules applicable to imported and exported goods in force at the time of registration of the declaration and the conditions, procedures and dossiers for applying the duty rate provided in the legal documents on duties applicable to imported and exported goods.

Article 6. Classification and application of duty rates in certain special cases

1. Where the classification of goods under Article 4 of this Circular does not yield a single code under Viet Nam's List of Imported and Exported Goods, the following materials shall be used:

a) The Explanatory Notes to the HS Nomenclature;

b) The WCO Compendium of Classification Opinions;

c) The Supplementary Explanatory Notes to the AHTN Nomenclature;

d) The database on Viet Nam's List of Imported and Exported Goods.

2. Where there is a difference between the description of the goods in Viet Nam's List of Imported and Exported Goods and the description of the goods under the HS Nomenclature or the AHTN Nomenclature, the description under the HS Nomenclature or the AHTN Nomenclature shall be applied directly for classification and classification guidance, in accordance with the principle of applying the provisions of the international treaties to which Viet Nam is a party.

3. Where the application of Article 4 and Clause 1, Article 6 of this Circular does not provide a sufficient basis to determine the name and description of the goods under Viet Nam's List of Imported and Exported Goods, the criteria, standards and technical regulations issued by the competent agencies, organizations and units in accordance with the law may be used as a basis for determining the name, the description and the code of the goods under Viet Nam's List of Imported and Exported Goods.

4. Where the code of goods in a specialised management list differs from the code determined under Viet Nam's List of Imported and Exported Goods, Viet Nam's List of Imported and Exported Goods and the customs law shall apply.

5. Where an item is complex and difficult to classify, and the Director of the Customs Department, on the basis of the opinion of the specialised managing Ministry or ministerial-level agency, or of the HS Committee of the World Customs Organization, or of the ASEAN Technical Group on Classification, issues a document amending or guiding the classification that affects the customs declaration of the code and duty rate and the effectiveness of the production and business activities of the customs declarant or taxpayer, the classification of the goods shall be carried out from the date of issuance of that amending or guiding document.

Article 7. Classification of combined machines or functional units of Chapters 84, 85 and 90

Where goods are combined machines (consisting of two or more machines) or functional units of Chapters 84, 85 and 90 of Viet Nam's List of Imported and Exported Goods, imported from one or several sources, in several consignments, with procedures carried out at one or several different customs units, the customs declarant may choose to classify them by each machine or piece of equipment, or in accordance with legal notes 3, 4 and 5 to Section XVI of Viet Nam's List of Imported and Exported Goods.

Where classification under legal notes 3, 4 and 5 to Section XVI of Viet Nam's List of Imported and Exported Goods is chosen, the guidance in Article 9 below shall be followed.

Article 8. Classification of machinery and equipment in an unassembled or disassembled state

Goods that are machinery and equipment in an unassembled or disassembled state, usually for reasons of packing, preservation or transport, shall be classified under Rule 2a of the 6 (six) General Rules for the interpretation of the HS System.

Where the goods are imported from one or several sources, in several consignments, with procedures carried out at one or several different customs units, the customs declarant and the customs authority shall follow the guidance in Article 9 below.

Article 9. Dossier and procedures for goods classified under Articles 7 and 8

1. Dossier for registering the List:

a) The list of machinery and equipment and of the separate parts and components of that machinery and equipment (using form No. 01/DKDMTB/2025 in Appendix V issued together with Circular No. 121/2025/TT-BTC amending and supplementing a number of articles of the Circulars providing for customs procedures, customs inspection and supervision, import and export duties and tax administration in respect of imported and exported goods);

b) The deduction monitoring sheet (using form No. 02/PTDTL-DMTB/2025 in Appendix V issued together with Circular No. 121/2025/TT-BTC).

2. Procedures for the customs declarant:

a) The customs declarant shall declare the information criteria through the customs electronic data processing system; where the system does not yet have the function to receive the information criteria, it shall submit digitally signed scanned copies of the documents in the dossier or send the dossier directly to the customs authority.

b) The customs declarant shall submit the dossier for registering the List provided in Clause 1 of this Article before the time of registration of the import customs declaration for the first consignment, at the most convenient customs authority.

c) Where a List has been registered but the customs declarant needs to amend or supplement it, the customs declarant shall submit the amended and supplemented List and deduction monitoring sheet to the customs authority where the List was registered, before the time of registration of the import customs declaration for the first consignment or before the time of registration of the import customs declaration for the next consignment involving the amendment or supplementation of the List.

d) Where the customs declarant loses the List, it shall submit a written request to the customs authority where the List was registered for the reissuance of the List.

Where the deduction monitoring sheet is lost, the customs declarant shall prepare a new deduction monitoring sheet in which it declares, and takes responsibility before the law for, the declaration numbers and the quantity of machinery, equipment, parts or components in the List already imported, and send it to the customs authority where the import procedures for the next consignment are carried out.

3. Procedures for the customs authority:

a) Receipt of the dossier for registering the List

a.1) The customs authority shall receive and examine the dossier for registering the List, or the amended and supplemented List, submitted by the customs declarant under Clauses 1 and 2 of this Article. Where the dossier for registering the List, or the dossier for registering the amendment and supplementation of the List, is in order, the customs authority shall, within no more than 03 working days, endorse the List and the deduction monitoring sheet, retain 01 original of the List and hand to the customs declarant 01 original of the List together with 01 original of the deduction monitoring sheet.

a.2) Where the customs declarant loses the List or the deduction monitoring sheet.

Where the List is lost, the customs authority where the customs declarant registered the List shall examine and reissue the List within no more than 03 working days from the date of receipt of the written request under Point d, Clause 2 of this Article.

Where the deduction monitoring sheet is lost, the customs authority where the import procedures for the next consignment are carried out shall receive and examine the contents self-declared on the new deduction monitoring sheet prepared by the customs declarant, compare them with the information in the customs authority's system, and endorse the deduction monitoring sheet for the machinery, equipment, parts or components not yet imported.

b) Examination when carrying out import procedures

b.1) In addition to the customs procedures as prescribed, the customs authority where the import procedures are carried out shall, on the basis of the customs dossier, examine and compare it with the registered List and the deduction monitoring sheet in order to classify and deduct the machinery, equipment, parts or components actually imported and to certify the quantity of goods deducted, and shall retain 01 photocopy of the List and 01 photocopy of the deduction monitoring sheet on which the deduction has been made in the customs dossier.

b.2) Where the customs declarant carries out the import procedures at a customs authority other than the customs authority where the List was registered, the customs authority where the import procedures are carried out shall receive 01 original of the List together with the deduction monitoring sheet presented by the customs declarant and shall proceed under Point b.1, Clause 3 of this Article.

b.3) When the quantity of imported goods is exhausted, the customs authority where the procedures for the last consignment are carried out shall certify “all goods under List No.... have been imported” on the deduction monitoring sheet, retain 01 original and hand 01 photocopy to the customs declarant. Where the customs authority carrying out the procedures for the last consignment is not the authority that issued the deduction monitoring sheet, it shall retain 01 photocopy and send 01 original to the customs authority that issued the deduction monitoring sheet.

The customs authority that issued the deduction monitoring sheet shall carry out the examination of the cleared goods on a risk management basis.

4. The customs authority where the List is registered and the deduction monitoring sheet is issued shall organize the classification and risk assessment of the Lists not yet fully imported within the registered time limit, in order to examine the classification of the cleared goods as prescribed.

5. Any supplementary declaration (if any) shall be made in accordance with the regulations of the Ministry of Finance on customs procedures; customs inspection and supervision; import and export duties and tax administration in respect of imported and exported goods.

Article 10. Dossier requesting analysis

The customs authority requesting the analysis of goods shall prepare and send the dossier requesting the analysis to the customs verification body. The dossier comprises:

1. The dossier requesting the analysis and classification of goods:

a) The request for analysis of imported and exported goods cum record of sampling of goods (using form No. 01/PYCPT/2026 in the Appendix issued together with this Circular). One request for analysis of imported and exported goods cum record of sampling of goods shall be prepared for each item.

b) The sheet recording the numbers and dates of the documents in the customs dossier relating to the sample of goods, using form No. 05/PGTL/2026 in the Appendix issued together with this Circular (where a paper customs declaration is used).

c) The sample of goods for which analysis is requested.

d) The technical documentation of the goods or the analysis of the product's composition (where these cannot be obtained from the system).

Where there is no technical documentation or analysis of the product's composition, the customs authority sending the dossier must state the reason in item 12 of form No. 01/PYCPT/2026.

2. Dossier requesting the examination and assessment of the technical criteria of the goods

This shall comply with Point a, Clause 5, Article 29 of Circular No. 38/2015/TT-BTC providing for customs procedures; customs inspection and supervision; import and export duties and tax administration in respect of imported and exported goods, as amended and supplemented by Circular No. 39/2018/TT-BTC and Circular No. 121/2025/TT-BTC.

Article 11. Samples of goods for which analysis is requested

1. The customs declarant is responsible for presenting the goods so that the customs authority may take samples for analysis.

2. Sampling of goods.

a) Imported and exported goods must be sampled for analysis under Clause 5, Article 29 of Decree No. 08/2015/ND-CP, as amended and supplemented by Decree No. 167/2025/ND-CP. When sampling, a request for analysis of imported and exported goods cum record of sampling of goods must be prepared under Article 10 above.

The sample is taken from the very consignment to be analysed and must be representative; it must be sufficient in number and quantity to serve the solicitation of an assessment or the settlement of a complaint. Sampling must be carried out in the presence of a representative of the customs declarant. Each sample must be signed off by the parties and sealed separately. The handover of samples must be recorded and signed off by the parties.

Where sampling is carried out in the absence of the customs declarant, the customs authority shall take the sample in the presence of a representative of at least one of the following: the enterprise operating the port, warehouse or yard, or a state agency in the border-gate area, or a representative of the transport enterprise, and the witnesses must sign off.

b) Number of samples: 02 samples.

Where the customs declarant imports only 01 sample, sampling shall not be carried out.

c) Delivery of samples: the customs authority requesting the analysis shall send the samples directly or by post to the customs verification body.

A sample has legal value only while its seal remains intact.

3. Use of the samples of goods.

a) Analysis: the customs verification body shall receive the sample (using form No. 02/PTNYCPT/2026 in the Appendix issued together with this Circular) and carry out the analysis;

b) Retention of samples: for 120 days from the date of issuance of the Notice of the analysis and classification result or the Notice of the result of the examination and assessment of technical criteria, except for special goods such as goods liable to cause danger, goods that have deteriorated or goods that cannot be kept for that period.

Where, within 120 days from the date of issuance of the Notice of the analysis and classification result or the Notice of the result of the examination and assessment of technical criteria, the customs declarant disagrees with the analysis result and requests an assessment at an organization with the relevant function in accordance with the law, or lodges a complaint relating to the analysis and classification result, the customs verification body shall retain the sample until a decision settling the complaint is issued.

c) Return of the sample of goods.

Where the customs declarant requests the return of the sample, the customs verification body shall prepare a record of the return of the sample to the customs declarant (using form No. 03/BBTLMHH/2026 in the Appendix issued together with this Circular) and shall not be liable for the quality of the returned samples, which have been affected by the analysis process. Where the sample of goods is returned within the sample retention period under Point b, Clause 3 of this Article and the customs declarant has accepted the analysis result, the customs declarant may not complain about the analysis result.

d) Destruction of analysed samples of goods.

The customs authority shall destroy samples whose retention period has expired as prescribed, samples of goods liable to cause danger, samples of goods that have deteriorated, or samples of goods that can no longer be kept. The record of destruction shall clearly state the condition of the retained sample and the reason for destruction. The decision on destruction and the record of destruction shall be filed in accordance with the regulations on record keeping.

4. The Director of the Customs Department shall provide specific guidance on the technical process for sampling and for the destruction of samples.

5. Where the customs authority sends samples for assessment or testing at assessment and testing organizations, it shall prepare the dossier and carry out the procedures for sending samples for assessment and testing in accordance with the law.

Article 12. Notice of the analysis and classification result and Notice of the result of the examination and assessment of technical criteria

1. The Head of the Customs Verification Team shall issue the Notice of the analysis and classification result and the Notice of the result of the examination and assessment of technical criteria.

2. The Head of the Customs Verification Branch is responsible for organizing the implementation and ensuring consistency in the issuance of the Notice of the analysis and classification result and the Notice of the result of the examination and assessment of technical criteria.

3. Within no more than 05 working days, or, where the analysis time depends on the requirements of the technical analysis process or the sample of goods is complex, no more than 20 working days from the date of receipt of the complete dossier and the sample for analysis, the Head of the Customs Verification Team shall issue the Notice of the analysis and classification result (using form No. 04/TBKQPTPL/2026 in the Appendix issued together with this Circular) and the Notice of the result of the examination and assessment of technical criteria (using form No. 43-KQKTDG/KDHQ in Appendix I issued together with Circular No. 121/2025/TT-BTC).

Where the item is complex and difficult to classify and the customs authority needs to seek the opinion of the specialised managing Ministry or ministerial-level agency, or of the HS Committee of the World Customs Organization, or of the ASEAN Technical Group on Classification, or must carry out verification at the production facility under Clause 5a, Article 29 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Circular No. 39/2018/TT-BTC and Circular No. 121/2025/TT-BTC, the customs verification body shall issue the Notice of the analysis and classification result within no more than 05 working days from the date of receipt of the written reply or of the verification result at the production facility.

4. Where the customs verification body sends samples for assessment or testing at assessment and testing organizations, the Head of the Customs Verification Team shall issue the Notice of the analysis and classification result within no more than 05 working days, or, where the sample of goods is complex and more time is needed, no more than 08 working days from the date of receipt of the assessment or testing result.

5. The issuance and use of the Notice of the result of the examination and assessment of technical criteria shall comply with Point a, Clause 5, Article 29 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Circular No. 39/2018/TT-BTC and Circular No. 121/2025/TT-BTC.

6. The Notice of the analysis and classification result and the Notice of the result of the examination and assessment of technical criteria are the basis for determining the duty rate and implementing the goods management policy, and are updated into the customs authority's database. The Notice of the analysis and classification result is published on the website of the Customs Department (except for the appendix to the Notice of the analysis and classification result).

7. Where the customs declarant disagrees with the Notice of the analysis and classification result, it shall lodge a complaint under the Law on Complaints No. 02/2011/QH13 or solicit an assessment under Article 30 of Decree No. 08/2015/ND-CP.

Article 13. Sources of information for building the Database on the List of Imported and Exported Goods

1. The HS Convention and its annexes;

2. Viet Nam's List of Imported and Exported Goods;

3. The List of goods banned from export or import, the List of goods imported and exported under a licence or subject to conditions, and the List of goods imported and exported subject to specialised management under Decree No. 69/2018/ND-CP detailing a number of articles of the Law on Foreign Trade Management;

4. Documents of the Ministry of Finance and the Customs Department guiding the classification of goods;

5. Notices of advance ruling results on codes; Notices of the analysis and classification result of goods; Notices of the analysis result together with the code of the goods; Notices of the result of the examination and assessment of technical criteria;

6. Documents of the Ministry of Finance and the Customs Department settling complaints about the classification of goods and the application of duty rates.

Article 14. Competence to collect, update and amend the Database on Viet Nam's List of Imported and Exported Goods

1. The Customs Department shall organize the collection, updating and amendment of the database on Viet Nam's List of Imported and Exported Goods under Article 18 of Decree No. 08/2015/ND-CP, ensuring that it is complete, comprehensive, centralised, consistent and updated in a timely manner, ensuring information security and the ability to connect, share and synchronise data with the National databases as prescribed.

2. The information in the database shall be supplemented and amended when the sources of information referred to in Article 13 of this Circular change.

3. The Customs Department shall publish the information referred to in Article 13 of this Circular on the website of the Customs Department for use by customs declarants, the relevant state management agencies, customs authorities at all levels and customs officers, and shall synchronise the lists referred to in Article 13 of this Circular into the shared electronic list of the finance sector for use by units in the finance sector, customs declarants, the relevant state management agencies, customs authorities at all levels and customs officers.

Article 15. Effect

1. This Circular takes effect from September 15, 2026.

This Circular replaces Circular No. 14/2015/TT-BTC dated January 30, 2015 of the Ministry of Finance guiding the classification of goods, the analysis for classification of goods, and the analysis for quality inspection and food safety inspection of imported and exported goods, and Circular No. 17/2021/TT-BTC dated February 26, 2021 of the Ministry of Finance amending and supplementing a number of articles of Circular No. 14/2015/TT-BTC.

2. Where the legal documents referred to in this Circular are amended, supplemented or replaced by other legal documents, the amending, supplementing or replacing documents shall apply.

Article 16. Transitional provisions

1. Where goods under a registered customs declaration have been sampled for analysis, assessment or testing but no result is available by the effective date of this Circular, the relevant documents in force at the time of registration of the declaration shall apply.

The classification of goods, sampling, sending of samples, retention of analysis samples, and the carrying out of analysis, classification, assessment and testing shall continue to be carried out under the law applicable before this Circular takes effect.

2. Where combined machines or functional units of Chapters 84, 85 and 90 and their separate parts and components are imported under a List registered before the effective date of this Circular, Circular No. 14/2015/TT-BTC shall continue to apply until all the goods under the List have been imported.

Article 17. Organization of implementation

1. The Director of the Customs Department shall, on the basis of this Circular, issue the Process for the classification of goods and the application of duty rates to imported and exported goods; the Process for the analysis, classification and examination and assessment of the technical criteria of imported and exported goods; and the Regulation on building, collecting and updating the Database; shall build and ensure the physical facilities, machinery, equipment and human resources for the effective performance of the analysis of imported and exported goods; and shall guide the customs units in implementing them consistently, ensuring favourable conditions for import and export activities and the proper performance of state management of customs;

2. Customs authorities, customs declarants, taxpayers and the organizations and individuals concerned are responsible for carrying out the classification of goods, the analysis for classification of goods, the database on Viet Nam's List of Imported and Exported Goods, and the application of information technology in management, in accordance with the applicable regulations and the guidance in this Circular. Where any difficulty arises during implementation, customs authorities, customs declarants, taxpayers and the organizations and individuals concerned shall report it to the Ministry of Finance (Customs Department) for prompt consideration and guidance.

APPENDIX

LIST OF FORMS (attached to Circular No. 85/2026/TT-BTC dated June 30, 2026 of the Minister of Finance)

Form No. 01/PYCPT/2026

REQUEST FOR ANALYSIS OF IMPORTED AND EXPORTED GOODS CUM RECORD OF SAMPLING

To:……………………………

1. Name of the goods as declared: ………………………………………………………………………………

2. Code of the goods as declared: ………………………………………………………………………

3. Customs declaration No.: ……………… dated ……………… month ……………… year …………….

4. Certificate of Origin (C/O) No. (if any)….. dated…. month….. year …..

5. Exporting/importing unit: …………………………………………………………………………………………

6. Date of sampling:……………… Place of sampling: ……………………………………………………

7. Person taking the sample:

- Customs officer 1: …………………………………………………………………………………

- Customs officer 2: …………………………………………………………………………………

- Representative of the customs declarant: …………………………………………………………………

8. Characteristics and packing specifications of the sample: ……………………………………………………….

9. Number of samples / sample details (size, characteristics): ……………………………………………….

10. Form of physical inspection of the goods (exempt from inspection, or partial inspection, or full inspection) ………………………………………………………………………………

11. The sample has been sealed by customs under seal No.: ……………………………………………………

12. Documents attached:

(form No. 06/PGKQKT/GSQL)

(5) Other relevant documents (if any, specify the type of document): ………………………………………………………………………………………………

13. Content of the analysis requested: (state clearly the basis of the doubt, the substance of the doubt, the suspected code, the criteria for which analysis and classification are requested, specifically by reference to the HS Explanatory Notes, the Supplementary Explanatory Notes to the AHTN Nomenclature, Viet Nam's List of Imported and Exported Goods and the Export and Import Tariffs; state the direction of the Customs Department (specify the number and date of the document/direction - if any) and the risk indicator for the item for which analysis and classification are requested (if any).) ………………………………………………………

14. The customs declarant requests the return of the sample: Yes □ No □

Name of the person authorised to receive the sample back: ………………………………………………………

This request is made in 02 copies: 01 copy filed with the customs file, 01 copy sent with the analysis dossier.

Note: (15) Where the customs declarant is absent at the time of sampling, the signature of a witness who is a representative of the enterprise operating the port, warehouse or yard, or of a state agency in the border-gate area, or of the transport enterprise, is required.

Form No. 02/PTNYCPT/2026

RECEIPT OF THE REQUEST FOR ANALYSIS OF IMPORTED AND EXPORTED GOODS

- Time of receipt of the analysis request: date ………….. month .... year …………..

- Request for analysis cum record of sampling No.: ………….. dated ……………..

- Unit requesting the analysis: …………..…………..…………..…………..…………..…………..

- Name of the sample as declared: …………..…………..…………..…………..…………..……………..

- Customs declaration No.: ………….. dated ………….. month ………….. year …………………..

- Certificate of Origin (C/O) No.:.... dated ….. month …….. year …………..…………….

- Exporting/importing unit / organization or individual: …………..…………..…………..…………..……………..

- Number of samples: …………..…………..…………..…………..…………..…………..…………..

- Assignment of the analysis and notes: …………..…………..…………..…………..……..

Note: Where the request for analysis of goods is for an advance ruling on the code, the customs declaration information need not be completed

Form No. 03/BBTLMHH/2026

RECORD OF THE RETURN OF A SAMPLE RECEIVED FOR ANALYSIS

The Customs Verification Team .......... decides to return the sample received for analysis as follows:

- Time of return of the sample: ………………. hour ……… date …… month …… year ………..

- Name of the sample returned (as declared): …………………………………………………………………

- Customs declaration No.: ………………………… Notice of analysis result No.: ……………

- Number of samples returned: ……………………………………………………………………………..

- Unit requesting the return of the sample: ………………………………………………………………………..

- Official letter requesting the return of the sample No.:………………………… dated.... month.... year ……………

- Person receiving the sample back (full name, citizen identity card or passport details, name of the enterprise or agency requesting the return of the sample): ……………………………………………………

- Power of attorney to receive the sample back (if any): …………… dated.... month.... year ……………

- Person returning the sample: ………………………………………………………………………………….

- Note: ……………………………………………………………………………………………….

The owner of the goods undertakes that it has received the sample back and will not complain about the analysis result for this sample after having received it back.

Notes:

- The official letter requesting the return of the sample shall state clearly the name of the person receiving the sample back, the citizen identity card or passport details and the undertaking referred to above;

- The power of attorney to receive the sample back applies to a customs agent or where the owner of the goods decides to authorise a lawful representative to receive the sample back.

Form No. 04/TBKQPTPL/2026

NOTICE

On the analysis and classification result for imported and exported goods

Pursuant to the Customs Law No. 54/2014/QH13 dated June 23, 2014;

Pursuant to the Government's Decree No. 08/2015/ND-CP dated January 21, 2015, detailing and providing measures to implement the Customs Law regarding customs procedures, inspection, supervision and control, as amended and supplemented by the Government's Decree No. 167/2025/ND-CP dated June 30, 2025;

Pursuant to Circular No. ………./2026/TT-BTC dated ……/...../2026 of the Minister of Finance providing for the classification of goods and the analysis for classification of goods;

Pursuant to Circular No. ………….. dated ……………. of the Minister of Finance promulgating Viet Nam's List of Imported and Exported Goods;

The Customs Verification Team.... notifies the analysis and classification result for the goods as follows:

This Notice takes effect from the date of its issuance./.

Note: This Notice of the result is valid for the sample for which the analysis was requested

* On the basis of assessment or testing result No. .... of the assessment or testing body (where the sample was sent for assessment or testing).

Appendix to the Notice

(attached to Notice No. …../TBKQPTPL-D ...dated ...month...year ...of the Customs Verification Team...)

1. Exporting/importing unit: ………………

Address: ………………………………

Tax identification number: ………………………………

2. Number and date of the customs declaration ……………………………… at the border-gate/inland customs ……………… (Customs Branch ………………………)

3. Product symbol (if any): ………………

4. Production process (if any): ………………

Form No. 05/PGTL/2026

SHEET RECORDING THE NUMBERS AND DATES OF THE DOCUMENTS IN THE CUSTOMS DOSSIER RELATING TO THE SAMPLE OF GOODS

Note: Mark “X” in the box if the document is attached to the dossier