Circular No. 86/2026/TT-BTC

CIRCULAR

PROVIDING FOR TAX ADMINISTRATION APPLICABLE TO EXPORTED AND IMPORTED GOODS

Pursuant to the Law on Tax Administration No. 108/2025/QH15;

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

Pursuant to Decree No. 252/2026/NĐ-CP of the Government detailing a number of articles of, and measures for organising and guiding the implementation of, the Law on Tax Administration;

Pursuant to Decree No. 29/2025/NĐ-CP 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/NĐ-CP;

At the proposal of the Director of the Customs Department;

The Minister of Finance promulgates the Circular providing for tax administration applicable to exported and imported goods.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

The Circular provides for tax administration applicable to exported and imported goods under clause 9 Article 12, point c clause 1 and clause 9 Article 14, clause 5 Article 15, clause 7 Article 16, clause 7 Article 18, clause 6 Article 19, clause 6 Article 20, clause 5 Article 21, clause 7 Article 22, clause 3 Article 35, clause 3 Article 37, point b clause 2 Article 38 of the Law on Tax Administration No. 108/2025/QH15 and clause 5 Article 25, point b clause 3 Article 27, clause 4 Article 30, clause 4 Article 31, clause 4 Article 33, clause 7 Article 34, clause 7 Article 35, clause 7 Article 39, point b clause 2 Article 58, point b clause 2 Article 65 of Decree No. 252/2026/NĐ-CP detailing a number of articles of, and measures for organising and guiding the implementation of, the Law on Tax Administration.

Article 2. Subjects of application

The subjects of application of this Circular include:

1. Taxpayers as provided in clause 1 Article 2 of Law No. 108/2025/QH15 and Article 3 of the Law on Export Duty and Import Duty No. 107/2016/QH13;

2. The customs authority, including the Customs Department, the Sub-department of Post-clearance Audit, the Sub-department of Anti-smuggling Investigation and other customs authorities under the Customs Department that are assigned the tax administration function; the Regional Sub-departments of Customs, the Review and Post-clearance Audit Teams, the Customs Clearance Teams, the Customs Control Teams, the border-gate/outside-border-gate Customs units and other customs authorities under the Regional Sub-departments of Customs that are assigned the tax administration function;

3. Customs officers;

4. Other State authorities, organisations and individuals involved in tax administration applicable to exported and imported goods.

Chapter II

SPECIFIC PROVISIONS

Article 3. Tax declaration, tax declaration dossiers, forms of submission of tax declaration dossiers, receipt and processing of tax declaration dossiers

1. Tax declaration for exported and imported goods on each occasion of arising includes the declaration of export duty, import duty, safeguard duty, anti-dumping duty, countervailing duty, special consumption tax, environmental protection tax and value-added tax.

The tax declaration, additional declaration, the time limit for submitting tax declaration dossiers, the information indicators in tax declaration dossiers and the exchange rate for tax calculation applicable to exported and imported goods shall comply with the law on customs.

2. Tax declaration on each occasion of arising is not required for exported and imported goods in the following cases:

a) Exported and imported electricity, goods sold in isolated areas at international airports (except goods brought in for sale at duty-free shops, which comply with Decree No. 100/2020/NĐ-CP of the Government on duty-free business), goods supplied to passengers on international flights, and petrol and oil supplied to aircraft on exit under clause 1 Article 93 of Circular No. 38/2015/TT-BTC 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;

b) Cases of purchase, sale, processing, lease, borrowing and delivery and receipt of goods between a prioritised enterprise and its partners under point c clause 3 Article 75 of Circular No. 38/2015/TT-BTC, as amended and supplemented by clause 46 Article 1 of Circular No. 121/2025/TT-BTC, and clause 6 Article 86 of Circular No. 38/2015/TT-BTC, as amended and supplemented by clause 53 Article 1 of Circular No. 121/2025/TT-BTC;

c) Other cases in accordance with the law on customs.

3. The tax declaration dossier for exported and imported goods is the customs dossier prescribed by the Law on Customs No. 54/2014/QH13 and the documents guiding the Law on Customs No. 54/2014/QH13, and shall be submitted to the customs authority where the customs declaration is registered.

4. Forms of submission of tax declaration dossiers

a) Electronic submission of dossiers

The taxpayer shall fully and accurately declare the information on the customs declaration and the related documents and materials serving as the basis for determining the taxpayer's tax obligations towards the State budget according to the information indicators specified in Appendix II to this Circular through the customs electronic data processing system. Where an information indicator specified in Appendix II to this Circular cannot yet be declared on the customs electronic data processing system, the taxpayer shall submit digitally signed copies of the documents and materials of the tax declaration dossier to the customs authority through the customs electronic data processing system;

b) Submission of paper dossiers in accordance with the law on customs

Where a paper dossier is submitted, for documents of which the original must be submitted under this Circular, the taxpayer shall submit them directly or send them by post to the customs authority. Where this Circular does not require the original, the taxpayer may submit a copy to the customs authority.

5. Responsibilities of the taxpayer

a) To declare accurately, truthfully and fully the contents of the tax declaration dossier;

b) To be liable before the law for the accuracy, truthfulness and lawfulness of the declared contents and of the documents, dossiers, materials, data and information submitted, provided or presented to the customs authority or through the customs electronic data processing system;

c) To ensure the consistency of the information, data, materials and documents between the dossiers kept at the enterprise and the dossiers sent to the customs authority.

6. Responsibilities of the customs authority

The customs authority shall receive and process tax declaration dossiers and dossiers on other revenues through the customs electronic data processing system or in paper form in accordance with the law on customs.

When inspecting the dossier, the customs authority shall base itself on the information on the customs declaration and the related documents and materials to determine the taxpayer's tax obligations towards the State budget. The customs authority shall use the information, documents and materials sent through the customs electronic data processing system, the National Single Window Portal, the Online Public Service Portal, the ASEAN Single Window Portal, the portal for exchange with other countries under the international treaties to which the Socialist Republic of Viet Nam is a contracting party, or the administrative procedure settlement information systems, national databases and specialised databases that are shared and connected with the customs authority, for inspection, cross-checking and storage.

7. Tax declaration and tax payment for goods exported or imported via e-commerce platforms or other digital platforms shall comply with the provisions on tax declaration and tax payment for exported and imported goods in Article 5 of Decree No. 08/2015/NĐ-CP of the Government detailing and providing measures for implementing the Law on Customs regarding customs procedures, customs inspection, supervision and control, as amended and supplemented by clause 2 Article 1 of Decree No. 167/2025/NĐ-CP; and Circular No. 38/2015/TT-BTC, as amended and supplemented by Circular No. 39/2018/TT-BTC and Circular No. 121/2025/TT-BTC.

8. Where the documents in dossiers for duty exemption; duty reduction; duty refund; non-collection of duty; non-taxable treatment; handling of overpaid tax, other revenues, late-payment interest and fines; extension of the time limit for payment of tax, other revenues, late-payment interest and fines; exemption from late-payment interest; notification of the List of duty-free goods; freezing of outstanding duty; write-off of outstanding duty; and payment of outstanding duty in instalments are already available on the National Single Window Portal, the National Public Service Portal or the administrative procedure settlement information systems, national databases and specialised databases that are shared and connected with the customs authority, the taxpayer is not required to submit them to the customs authority. The taxpayer shall provide the information relating to such documents for the customs authority to exploit.

Article 4. Time limit for payment of tax on exported and imported goods for which the amount of tax payable arises after customs clearance or release of the goods

1. The time limit for payment of tax under an additional declaration shall be determined according to the time limit for payment of tax of the initial customs declaration, except for the cases specified in clauses 2, 3 and 4 of this Article.

2. The time limit for payment of tax on goods that must be analysed, classified or assessed in accordance with the law on customs in order to accurately determine the amount of tax payable shall be as follows:

a) The taxpayer shall provisionally pay tax according to the declared code and tax rate before the goods are released. The time limit for payment of tax shall comply with Article 9 of Law No. 107/2016/QH13;

b) Where the taxpayer makes an additional declaration of an increased amount of tax payable according to the results of the analysis, classification or assessment, the time limit for payment of tax is 05 working days from the date on which the customs authority requests the taxpayer to make the additional declaration through the customs electronic data processing system.

Where the results of the analysis, classification or assessment of the goods differ from the contents declared by the taxpayer, leading to a reduction in the amount of tax payable, the customs authority shall notify the taxpayer through the customs electronic data processing system to make an additional declaration in accordance with the law on customs and shall handle the overpaid tax in accordance with Article 7 of this Circular.

3. The time limit for payment of tax in the case where there is no official price at the time of registration of the customs declaration shall be as follows:

a) The taxpayer shall provisionally pay tax according to the provisional price before customs clearance or release of the goods. The time limit for payment of tax shall comply with Article 9 of Law No. 107/2016/QH13;

b) Where there is an official price and the taxpayer must make an additional declaration and pay the increased difference in tax, the time limit for payment of tax is 05 working days from the time the official price is available. The time the official price is available is the date on which the seller issues the invoice at the official price or documents equivalent to the invoice consistent with other related documents and materials.

Where the official price leads to a reduction in the amount of tax payable, the customs authority shall handle the overpaid tax in accordance with Article 7 of this Circular.

The provisional price and the official price shall comply with Article 17 of Circular No. 39/2015/TT-BTC of the Minister of Finance providing for the customs value of exported and imported goods.

4. The time limit for payment of tax on goods having royalties, licence fees and amounts that the taxpayer must pay from the proceeds obtained after the resale, disposal or use of the imported goods, being additions to the customs value that could not be determined at the time of registration of the customs declaration under the regulations on customs value, shall be as follows:

a) The taxpayer shall pay tax according to the declared price before customs clearance or release of the goods. The time limit for payment of tax shall comply with Article 9 of Law No. 107/2016/QH13;

b) Where there are additions to the customs value, the time limit for payment of tax is 05 working days from the date on which the taxpayer determines such amounts as shown on the payment documents and other related documents and materials.

Additions to the customs value shall comply with Circular No. 39/2015/TT-BTC, as amended and supplemented by Circular No. 60/2019/TT-BTC.

5. The time limit for payment of tax in the case where the customs authority makes a duty assessment

a) The time limit for payment of the assessed tax shall be applied according to the time limit for payment of tax of the initial customs declaration, except for the cases specified in points b, c and d of this clause;

b) The time limit for payment of tax is the date of issuance of the duty assessment decision in the following cases:

b.1) Exported or imported goods subject to duty assessment where the taxpayer did not declare them on the customs declaration, or did declare them on the customs declaration but the customs declaration was cancelled in accordance with the law on customs;

b.2) Imported goods eligible for duty exemption or not subject to duty that are pledged or mortgaged as security for loans and are handled by a credit institution in accordance with the law because the taxpayer is unable to repay the debt, and imported goods distrained for auction under a decision of a competent authority or a judgment or decision of a court, which fall into the cases where duty must be paid.

c) Where duty is assessed on goods imported for processing or for export production, on imported goods not subject to duty, or on other goods covered by many different customs declarations and the customs authority cannot accurately determine the quantity of goods under each import declaration, the declaration used for applying the time limit for payment of the assessed duty is the last import declaration containing the goods subject to duty assessment within the period of the inspection, examination or audit. Where the goods subject to duty assessment on the last import declaration have a quantity smaller than the quantity of goods subject to duty assessment, the difference in the quantity of goods subject to duty assessment shall be calculated according to the time limit for payment of tax of the immediately preceding declaration of the same type of import having the same goods subject to duty assessment;

d) The time limit for payment of the assessed duty in other cases is as follows:

d.1) Where goods must be analysed, classified or assessed in order to accurately determine the amount of tax payable but the taxpayer fails to make an additional declaration and fails to pay the increased difference in tax within the time limit specified in point b clause 2 of this Article, the time limit for payment of the assessed duty is the date on which the customs authority requests the taxpayer to make the additional declaration on the customs electronic data processing system;

d.2) Where exported or imported goods have an official price but the taxpayer fails to make an additional declaration and fails to pay the increased difference in tax within the time limit specified in point b clause 3 of this Article, the time limit for payment of the assessed duty is the time the official price is available;

d.3) Where royalties, licence fees and amounts payable from the proceeds obtained after the resale, disposal or use of the imported goods, being additions to the customs value, are determined but the taxpayer fails to make an additional declaration and fails to pay the increased difference in tax within the time limit specified in point b clause 4 of this Article, the time limit for payment of the assessed duty is the date on which the taxpayer determines such amounts as shown on the payment documents and other related documents and materials.

Article 5. Date of payment of tax, other revenues, late-payment interest and fines

1. The date of payment of tax, other revenues, late-payment interest and fines by electronic means is the date on which the transaction of debiting the account of the taxpayer or of the person paying on their behalf at a payment service provider, an intermediary payment service provider or another service organisation is carried out to pay the amount and the payment service provider, the intermediary payment service provider or the other service organisation confirms that the payment transaction is successful.

2. Where tax, other revenues, late-payment interest and fines are paid directly at a payment service provider, an intermediary payment service provider or another service organisation that is directly or indirectly connected with the customs electronic data processing system, or at an organisation authorised by the customs authority to collect tax, the date of payment of tax, other revenues, late-payment interest and fines is the date on which the payment service provider, the intermediary payment service provider, the customs authority or the organisation authorised by the customs authority to collect issues the payment document.

Article 6. Extension of the time limit for payment of tax, other revenues, late-payment interest and fines

1. The taxpayer is entitled to an extension of the time limit for payment of tax, other revenues, late-payment interest and fines under clause 7 Article 14 of Law No. 108/2025/QH15.

A taxpayer granted an extension under this clause is not required to pay late-payment interest calculated on the outstanding duty for which the extension is granted during the extension period.

2. A dossier for extension of the time limit for payment of tax comprises:

a) An official letter requesting the extension of the time limit for payment of tax, clearly stating the reason, the amount of tax and the payment time limit, made according to Form No. 1 in Appendix II to this Circular and sent through the electronic data processing system, or in paper form according to Form No. 01 in Appendix I to this Circular;

b) Documents accompanying the official letter requesting the extension of the time limit for payment of tax in the case specified in point a clause 7 Article 14 of Law No. 108/2025/QH15

b.1) Documents or minutes certifying the cause of the damage, issued by the functional authority in the locality where the damage arose

b.1.1) A written certification by one of the following authorities or organisations: the People's Committee of the commune, ward or special zone (hereinafter referred to as the commune-level People's Committee), the Management Board of the industrial park, export processing zone or economic zone, the Border Gate Management Board, the Airports Authority or the Maritime Administration of the place where the force majeure event occurred, certifying the natural disaster, catastrophe, epidemic or unexpected accident that caused material damage and directly affected production and business: 01 original;

b.1.2) Minutes certifying the fire, issued by the competent police authority: 01 original.

b.2) The insurance contract and the notice of payment of compensation of the insurer (if any); where the insurance contract does not include compensation for tax, a certification by the insurer is required; the contract or minutes of the compensation agreement of the carrier in the case where the loss was caused by the carrier (if any).

c) Documents accompanying the official letter requesting the extension of the time limit for payment of tax in the case specified in point b clause 7 Article 14 of Law No. 108/2025/QH15

c.1) The decision of the competent State authority on the recovery of the production or business premises with respect to the enterprise's former production premises (except for the relocation of production or business premises for the purposes and at the request of the enterprise);

c.2) A written certification by the local government that the enterprise had to suspend production and business due to the relocation of its premises (01 original);

c.3) Documents proving the extent of the damage caused by the relocation of the production or business premises, including dossiers and documents proving the residual value of the damaged assets, the expenses incurred due to the relocation and other related documents in accordance with the law. The taxpayer shall be liable before the law for the accuracy of the dossiers and documents provided.

3. Order of and procedures for processing dossiers for extension of the time limit for payment of tax, other revenues, late-payment interest and fines

a) Receipt of dossiers

a.1) The taxpayer shall send the official letter requesting the extension of the time limit for payment of tax, other revenues, late-payment interest and fines according to Form No. 1 in Appendix II to this Circular through the customs electronic data processing system, or in paper form according to Form No. 01 in Appendix I to this Circular, together with the related dossier, to the customs authority;

a.2) Within 03 working days from the date of receipt of the dossier, the customs authority shall respond to the taxpayer regarding the explanation or supplementation of the dossier in the case where the dossier is not yet complete as prescribed, or where signs of violation are detected in respect of the value of the material damage self-determined by the taxpayer in the dossier, or other errors or omissions.

Where, within 05 working days from the date on which the taxpayer receives the notice of the customs authority, the taxpayer fails to provide explanations or to supplement the extension dossier, the customs authority shall notify the taxpayer that there is insufficient basis for considering and processing the request for extension of the time limit for payment of tax, other revenues, late-payment interest and fines. The time taken by the taxpayer to supplement or explain the dossier shall not be counted in the time limit for processing the dossier.

b) Within 05 working days from the date of receipt of a complete dossier, the customs authority shall examine the dossier and notify the taxpayer of the non-acceptance of the extension of the time limit for payment of tax, other revenues, late-payment interest and fines in the case where the dossier is not eligible for the extension of the time limit for payment of tax, other revenues, late-payment interest and fines, according to Form No. 02 in Appendix I to this Circular, or issue a decision on the extension of the time limit for payment of tax in the case where the dossier is eligible for the extension of the time limit for payment of tax, other revenues, late-payment interest and fines, according to Form No. 03 in Appendix I to this Circular.

4. Competence to issue extension decisions

a) The Head of the border-gate/outside-border-gate Customs Team, the Head of the Customs Clearance Team, the Head of the Review and Post-clearance Audit Team, the Head of the Sub-department of Anti-smuggling Investigation and the Head of the Sub-department of Post-clearance Audit shall settle extensions in cases where the tax, other revenues, late-payment interest and fines of the taxpayer arise at only 01 customs authority;

b) The Head of the Regional Sub-department of Customs shall settle extensions in cases where the tax, late-payment interest, fines and other revenues of the taxpayer arise at 02 or more customs authorities under the Regional Sub-department of Customs;

c) The Director of the Customs Department shall settle cases where the tax, late-payment interest, fines and other revenues of the taxpayer arise at many Regional Sub-departments of Customs.

5. Determination of the amount eligible for extension of the time limit for payment of tax, other revenues, late-payment interest and fines

a) For a taxpayer suffering a natural disaster, catastrophe, epidemic, fire or unexpected accident as specified in clause 21 Article 4 of Law No. 108/2025/QH15 and clause 1 Article 3 of Decree No. 252/2026/NĐ-CP, the amount eligible for extension is the amount of tax, other revenues, late-payment interest and fines payable up to the time the taxpayer suffers the natural disaster, catastrophe, epidemic, fire, unexpected accident or other force majeure event, but not exceeding the value of the material damage after deducting the amounts compensated or insured as prescribed (if any);

b) For the case of relocation of production or business establishments as specified in point b clause 7 Article 14 of Law No. 108/2025/QH15, the amount eligible for extension is the amount of tax, other revenues, late-payment interest and fines payable up to the time the taxpayer begins to suspend production and business activities in order to relocate the production establishment, but not exceeding the value of the actual damage caused by the suspension of activities to carry out the relocation and the expenses incurred due to the relocation and the establishment of the new production or business establishment, after deducting the amounts of support and compensation for damage as prescribed. The value of the damage and the actual expenses incurred shall be determined on the basis of the lawful dossiers and documents provided by the taxpayer to the competent authority.

Where the competent authority detects that the taxpayer does not carry out the relocation, the taxpayer must pay the amount of tax, other revenues, late-payment interest and fines for which the extension was granted, together with late-payment interest calculated on the amount for which the extension was granted, in accordance with the law.

6. Where the customs electronic data processing system has the function of processing, receiving, responding to and notifying the taxpayer of the non-acceptance of the extension or of the extension decision, the customs authority shall carry out the processing on the customs electronic data processing system.

Article 7. Handling of overpaid tax, other revenues, late-payment interest and fines

1. Duty, other revenues, late-payment interest and fines overpaid with respect to exported and imported goods shall be handled in accordance with Article 15 of Law No. 108/2025/QH15. In a number of cases, the handling of overpaid duty, other revenues, late-payment interest and fines shall be carried out as follows:

a) Where export duty, import duty, safeguard duty, anti-dumping duty, countervailing duty, special consumption tax, environmental protection tax, value-added tax, other revenues, late-payment interest and fines have been paid by mistake or overpaid, the customs authority shall refund them to the taxpayer in accordance with this Article;

b) For goods temporarily imported for re-export in the form of business provided in point đ clause 9 Article 16 of Law No. 107/2016/QH13, where the taxpayer has paid to the customs authority a deposit equivalent to the import duty, after the goods have been re-exported, the deposit shall be handled by the customs authority as overpaid duty in accordance with this Article;

c) Where the amount of duty, other revenues, late-payment interest and fines already paid is greater than the amount of duty, other revenues, late-payment interest and fines determined under a complaint-settlement decision of a competent authority, a duty assessment decision or a sanctioning decision of the customs authority, or an effective judgment or decision of a Court, the overpaid duty, other revenues, late-payment interest and fines shall be handled in accordance with this Article.

2. Handling of overpaid value-added tax on imported goods

a) Where the taxpayer has an amount of value-added tax overpaid upon the importation of goods and has declared the deduction of that overpaid amount with the tax authority, the taxpayer shall be responsible for declaring the adjustment of the amount of value-added tax refunded by the customs authority with the tax authority managing the taxpayer;

b) The customs authority shall issue a decision on the refund of overpaid value-added tax in the cases provided in point a and point c clause 1 and point a clause 2 of this Article and shall send the refund decision to the tax authority managing the taxpayer so that the tax authority may use it as a basis for cross-checking and recovering the value-added tax already deducted or refunded (if any).

3. Dossier and procedures for handling overpaid duty, other revenues, late-payment interest and fines

a) Dossier for handling overpaid duty, other revenues, late-payment interest and fines

The dossier requesting the handling of overpaid duty, other revenues, late-payment interest and fines comprises an official request for the refund of overpaid duty, other revenues, late-payment interest and fines made using Form No. 2 in Appendix II to this Circular and the relevant documents and papers as prescribed.

Where the System encounters an incident, the taxpayer shall submit an official request for the refund of overpaid duty, other revenues, late-payment interest and fines made using Form No. 04 in Appendix I to this Circular and the relevant documents and papers.

b) Responsibilities of the taxpayer

The taxpayer shall declare the information criteria of the dossier requesting the handling of overpaid duty, other revenues, late-payment interest and fines in accordance with point a of this clause and send them to the customs electronic data processing System.

Where the criteria provided in this point cannot yet be declared, the taxpayer shall submit to the customs authority, through the customs electronic data processing System, digitally signed copies of the documents and papers relating to the criteria that cannot yet be declared.

Where the customs electronic data processing System encounters an incident, the taxpayer shall send a paper dossier to the customs authority.

c) Responsibilities of the customs authority

c.1) The customs authority where the overpaid duty, other revenues, late-payment interest and fines arose shall receive and process the dossier through the customs electronic data processing System. Where the customs electronic data processing System encounters an incident, the customs authority shall receive the paper dossier;

c.2) Within 03 working days from the date of receipt of the taxpayer's dossier, the customs authority shall respond to the taxpayer on the non-acceptance of the dossier, in the case where the dossier does not fall within the proper subjects, using Form No. 3 in Appendix II to this Circular, or shall notify the supplementation of the dossier using Form No. 7 in Appendix II to this Circular. Where the customs electronic data processing System encounters an incident, the customs authority shall notify the taxpayer using Form No. 05 or Form No. 06 in Appendix I to this Circular.

Where, within 05 working days from the date on which the taxpayer receives the notice of the customs authority, the taxpayer does not provide explanations or supplement the dossier, the customs authority shall notify the taxpayer that there are insufficient grounds for considering and processing the dossier, using Form No. 02 in Appendix I or Form No. 4 in Appendix II to this Circular.

d) Within 05 working days from the date of receipt of the complete dossier, the customs authority shall examine the dossier

d.1) Where the dossier satisfies the conditions, the head of the customs authority where the amount of overpaid duty, other revenues, late-payment interest and fines arose shall issue a decision on the refund of the overpaid duty, other revenues, late-payment interest and fines through the customs electronic data processing System;

d.2) Where the dossier does not yet satisfy the conditions for the refund of overpaid duty, other revenues, late-payment interest and fines, the customs authority shall notify the taxpayer using Form No. 4 in Appendix II to this Circular, sent through the customs electronic data processing System.

Where the dossier is in paper form or the customs electronic data processing System does not yet have a digital signature function, the customs authority shall issue a decision on the refund of overpaid duty, other revenues, late-payment interest and fines using Form No. 07 in Appendix I to this Circular, or shall issue a notice that the dossier does not yet satisfy the conditions for the refund of overpaid duty, other revenues, late-payment interest and fines using Form No. 02 in Appendix I to this Circular, and send it to the taxpayer.

The time limit for settling a dossier for the handling of overpaid duty, other revenues, late-payment interest and fines does not include the time taken by the taxpayer to provide explanations and supplement information and documents as notified by the customs authority.

4. Competence to issue decisions on the refund of overpaid duty, other revenues, late-payment interest and fines

The head of the customs authority where the amount of overpaid duty, other revenues, late-payment interest and fines arose shall issue the decision on the refund of the overpaid duty, other revenues, late-payment interest and fines.

5. The order for handling duty, other revenues, late-payment interest and fines to be refunded or offset shall comply with Article 8 of this Circular.

6. Order and procedures for handling the recovery of refunds

a) Where the customs authority or a competent State authority, through inspection or examination, detects or makes a recommendation relating to a taxpayer that has received a refund not in accordance with regulations, the taxpayer must pay the amount refunded in excess and late-payment interest as provided in Article 16 of Law No. 108/2025/QH15 and Article 26 of Decree No. 252/2026/NĐ-CP into the State budget under a decision on the recovery of the refund made using Form No. 08 in Appendix I to this Circular;

b) Where the taxpayer itself detects that it has received a refund not in accordance with regulations, it shall notify the customs authority in order for the recovery of the refund to be carried out in accordance with point a of this clause.

Article 8. Handling of duty, other revenues, late-payment interest and fines to be refunded or offset against payable obligations

On the basis of the taxpayer's request, the customs authority shall examine and cross-check on the accounting System and handle the refund of duty, other revenues, late-payment interest and fines from the State budget as follows:

1. The taxpayer no longer owes duty, late-payment interest, fines or other revenues (including outstanding customs fees and charges for goods and means of transport in transit, except for fees and charges arising from the declarations in a month up to the 10th day of the following month).

a) Where the taxpayer requests a refund, the customs authority shall, on the basis of the decision on the refund of duty, other revenues, late-payment interest and fines, prepare a refund order using the form prescribed in Circular No. 77/2017/TT-BTC of the Minister of Finance guiding the State budget accounting regime and the professional operations of the State Treasury, as amended and supplemented by Circular No. 19/2020/TT-BTC, and send it to the State Treasury to make the refund to the taxpayer;

b) Where the taxpayer has a written request for offsetting against the amount of duty payable under subsequent declarations, the customs authority shall, on the basis of the refund decision and the taxpayer's written request, prepare a refund-cum-offset order using the form prescribed in Circular No. 77/2017/TT-BTC, as amended and supplemented by Circular No. 19/2020/TT-BTC, and send it to the State Treasury to make the refund cum offset against the payable amount; where an amount remains to be refunded, it shall be handled in accordance with point a of this clause.

2. The taxpayer still owes duty, late-payment interest, fines or other revenues (including outstanding customs fees and charges for goods and means of transport in transit, except for fees and charges arising from the declarations in a month up to the 10th day of the following month).

a) Where the taxpayer requests an offset, the customs authority shall prepare a refund-cum-offset order using the form prescribed in Circular No. 77/2017/TT-BTC, as amended and supplemented by Circular No. 19/2020/TT-BTC, and send it to the State Treasury for payment into the State budget on behalf of the taxpayer;

b) Where the taxpayer does not request an offset but the customs authority detects that the taxpayer still has obligations to pay duty, late-payment interest, fines or other revenues (including outstanding fees and charges), the customs authority shall handle the matter in accordance with point a of this clause and notify the taxpayer using Form No. 09 in Appendix I to this Circular;

c) Where, after the offset, an excess amount remains, it shall be refunded to the taxpayer in accordance with point a of this clause.

3. In the case of overpayment within a budget year, if the taxpayer still owes duty, late-payment interest, fines or other revenues and requests that payment be made towards the outstanding amount, an adjustment shall be made using Form C1-07 in Circular No. 77/2017/TT-BTC, as amended and supplemented by Circular No. 19/2020/TT-BTC.

4. Where a taxpayer that is not operating at its registered business address has overpaid duty, late-payment interest, fines or other revenues and also owes duty, late-payment interest, fines or other revenues, the customs authority shall offset the overpaid amount against the outstanding amount.

Article 9. Handling of late payment of duty and other revenues

1. Cases in which late-payment interest must be paid

a) The cases in which late-payment interest must be paid shall comply with clause 1 Article 16 of Law No. 108/2025/QH15;

b) Where exported or imported goods subject to duty have the duty amount guaranteed by a credit institution but the taxpayer has not paid or has underpaid, the credit institution must pay the unpaid or underpaid amount and late-payment interest as provided in clause 1 Article 16 of Law No. 108/2025/QH15;

c) Where an agency or organisation authorised by the customs authority to collect duty and other revenues is late in paying the duty and other revenues into the State budget, it must pay late-payment interest as provided in point g clause 1 Article 16 of Law No. 108/2025/QH15.

2. Handling of late payment of duty and other revenues

a) Where, after 30 days from the date on which the taxpayer pays the duty, other revenues or fines, the taxpayer has not determined the amount of late-payment interest, the customs authority shall determine the amount of late-payment interest and notify the taxpayer of that amount using Form No. 10 in Appendix I to this Circular;

b) Where, after 30 days from the expiry of the time limit for paying duty and other revenues, the taxpayer has not paid the outstanding duty, the customs authority shall notify the taxpayer of the outstanding duty and the number of days of late payment using Form No. 11 in Appendix I to this Circular.

3. Non-calculation of late-payment interest

a) The cases in which late-payment interest is not calculated shall comply with Article 26 of Decree No. 252/2026/NĐ-CP;

b) The customs authority where the debt arose shall not calculate late-payment interest on the basis of the information, documents and papers in the customs dossier and the cases provided in point a of this clause, and shall respond to the taxpayer through the customs electronic data processing System;

c) Where the taxpayer requests the offsetting of overpaid duty, other revenues, late-payment interest and fines against outstanding duty, late-payment interest and fines, late-payment interest corresponding to the offset amount shall not be calculated for the period from the date on which the overpaid amount arose to the date on which the tax administration authority carries out the offset.

Article 10. Exemption from late-payment interest

1. In the case of a natural disaster, catastrophe, epidemic, fire or unexpected accident provided in clause 21 Article 4 of Law No. 108/2025/QH15, the amount of late-payment interest exempted shall be the outstanding late-payment interest at the time the natural disaster, catastrophe, epidemic, fire or unexpected accident occurred and shall not exceed the value of the material damage after deducting amounts of compensation and insurance as prescribed (if any). In the case of other force majeure events as provided in clause 1 Article 3 of Decree No. 252/2026/NĐ-CP, it shall be the outstanding late-payment interest at the time the other force majeure event occurred and shall not exceed the value of the material damage after deducting amounts of compensation and insurance as prescribed (if any).

2. Dossier for exemption from late-payment interest

a) The dossier for exemption from late-payment interest in the case of a natural disaster, catastrophe, epidemic, fire or unexpected accident comprises:

a.1) The taxpayer's written request made using Form No. 5 in Appendix II to this Circular, sent through the customs electronic data processing System, or in paper form using Form No. 12 in Appendix I to this Circular;

a.2) A record or written confirmation of the cause of the damage issued by one of the functional authorities in the locality where the damage arose: the competent police authority; the People's Committee at commune level; 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; or the airport authority of the place where the force majeure event of a natural disaster, catastrophe, epidemic, fire or unexpected accident causing damage to the imported goods occurred: 01 original;

a.3) Documents relating to compensation and insurance (if any).

b) The dossier for exemption from late-payment interest in the case of other force majeure events as provided in clause 1 Article 3 of Decree No. 252/2026/NĐ-CP comprises:

b.1) The taxpayer's written request made using Form No. 5 in Appendix II to this Circular, sent through the customs electronic data processing System, or in paper form using Form No. 12 in Appendix I to this Circular;

b.2) A written determination of the value of the material damage issued by a financial authority, or by an independent assessment body determining the extent and value of the damage, in the case where, due to war, riot or strike, the taxpayer has had to suspend or cease production and business: 01 original;

b.3) Documents proving that the taxpayer is unable to pay into the State budget, in the case where the taxpayer encounters a risk that is not attributable to a subjective cause or responsibility of the taxpayer: 01 original;

b.4) Documents relating to compensation and insurance (if any).

c) Receipt of the dossier

The taxpayer shall declare the information criteria of the request for exemption from late-payment interest using Form No. 5 in Appendix II to this Circular, together with digitally signed copies of the relevant documents and papers, to the customs authority where the amount payable into the State budget arose.

Where the System encounters an incident, the taxpayer shall send 01 original of the official request for exemption from late-payment interest for the cases of exemption from late-payment interest, made using Form No. 12 in Appendix I to this Circular, and paper copies of the relevant documents and papers to the customs authority where the amount payable into the State budget arose.

d) Processing of the dossier

d.1) Within 03 working days from the date of receipt of the dossier, the customs authority shall respond to the taxpayer on the provision of explanations and the supplementation of the dossier using Form No. 7 in Appendix II to this Circular through the customs electronic data processing System, or in paper form using Form No. 06 in Appendix I to this Circular, in the case where the dossier is not yet complete as prescribed;

d.2) Where, within 05 working days from the date on which the taxpayer receives the notice of the customs authority, the taxpayer does not provide explanations or supplement the dossier for exemption from late-payment interest, the customs authority shall notify the taxpayer that there are insufficient grounds for considering and processing the dossier for exemption from late-payment interest. The time taken by the taxpayer to supplement the dossier and provide explanations shall not be counted in the time limit for processing the dossier;

d.3) Within 07 working days from the date of receipt of the complete dossier, the customs authority shall examine the dossier

Where the case is eligible for exemption from late-payment interest, the customs authority shall issue a decision on exemption from late-payment interest using Form No. 13 in Appendix I to this Circular.

Where the case is not eligible for exemption from late-payment interest, the customs authority shall notify the taxpayer of the reason for not granting the exemption from late-payment interest using Form No. 02 in Appendix I to this Circular.

3. Competence to issue decisions on exemption from late-payment interest

The head of the customs authority receiving the dossier for exemption from late-payment interest shall issue the Decision on exemption from late-payment interest using Form No. 13 in Appendix I to this Circular.

4. Where the customs electronic data processing System has the function of processing, receiving, responding, notifying or deciding on the exemption from late-payment interest, the customs authority shall carry out the processing on the customs electronic data processing System.

Article 11. Dossier, order and procedures for duty refund

1. Dossier for the refund of export duty and import duty on exported and imported goods

a) Exported goods on which export duty has been paid but which must be re-imported are entitled to a refund of export duty and are not subject to import duty

a.1) An official request for duty refund sent through the customs electronic data processing System using Form No. 6 in Appendix II to this Circular, or in paper form using Form No. 14 in Appendix I to this Circular;

a.2) Documents evidencing payment for the exported and imported goods, in the case where payment has been made;

a.3) The export or import contract and the invoice under the export or import contract, in the case of a purchase and sale of goods; the export or import entrustment contract, if the exportation or importation is in the entrusted form (if any);

a.4) For goods that must be imported back because the foreign customer refused to take delivery of the goods or because there is no consignee according to a notice of the carrier, there must additionally be a notice of the foreign customer or a written agreement with the foreign customer on taking back the goods, or a written notice of the carrier on the absence of a consignee clearly stating the reason for, and the quantity and type of, the returned goods, in the case of goods returned by the customer.

Where, for reasons of force majeure, or where the taxpayer itself detects that the goods are erroneous or defective and imports them back, this document is not required, but the reason for importing back the returned goods must be clearly stated in the official request for duty refund.

a.5) For the goods referred to in point b clause 1 Article 33 of Decree No. 134/2016/NĐ-CP of the Government detailing a number of articles of, and measures for implementing, the Law on Export Duty and Import Duty, a written notice of the postal or international express delivery enterprise on the failure to deliver to the consignee must additionally be submitted.

b) Imported goods on which import duty has been paid but which must be re-exported are entitled to a refund of import duty and are not subject to export duty

b.1) An official request for duty refund sent through the customs electronic data processing System using Form No. 6 in Appendix II to this Circular, or in paper form using Form No. 14 in Appendix I to this Circular;

b.2) A value-added tax invoice or a sales invoice in accordance with the law on invoices, or a commercial invoice;

b.3) Documents evidencing payment for the exported and imported goods, in the case where payment has been made;

b.4) The export or import contract and the invoice under the export or import contract, in the case of a purchase and sale of goods; the export or import entrustment contract, if the exportation or importation is in the entrusted form (if any);

b.5) The written agreement on returning the goods to the foreign party, in the case of re-export to the original foreign owner of the goods, for imported goods provided in point a clause 1 Article 34 of Decree No. 134/2016/NĐ-CP, as amended and supplemented by Decree No. 18/2021/NĐ-CP;

b.6) The written notice of the postal or international express delivery enterprise on the failure to deliver to the consignee, for imported goods provided in point b clause 1 Article 34 of Decree No. 134/2016/NĐ-CP;

b.7) The written confirmation of the ship chandling enterprise on the quantity and value of the goods purchased from the focal importing enterprise that have actually been supplied to foreign seagoing vessels, together with a list of the payment documents of the foreign shipping lines, for imported goods provided in point c clause 1 Article 34 of Decree No. 134/2016/NĐ-CP.

c) Duty refund for machinery, equipment, tools and means of transport of organisations and individuals permitted to temporarily import for re-export

c.1) An official request for duty refund sent through the customs electronic data processing System using Form No. 6 in Appendix II to this Circular, or in paper form using Form No. 14 in Appendix I to this Circular;

c.2) Documents evidencing payment for the exported and imported goods, in the case where payment has been made;

c.3) The export or import contract and the invoice under the export or import contract, in the case of a purchase and sale of goods; the export or import entrustment contract, if the exportation or importation is in the entrusted form.

d) Duty refund for goods imported for production and business in respect of which the products have been exported

d.1) An official request for duty refund sent through the customs electronic data processing System using Form No. 6 in Appendix II to this Circular, or in paper form using Form No. 14 in Appendix I to this Circular;

d.2) Documents evidencing payment for the exported and imported goods, in the case where payment has been made;

d.3) The export or import contract and the invoice under the export or import contract, in the case of a purchase and sale of goods;

d.4) The export or import entrustment contract, if the exportation or importation is in the entrusted form.

The taxpayer shall declare on the customs declaration for the exported goods the information on the number and date of the contract and the name of the partner purchasing the goods.

d.5) A report on the duty calculation for imported raw materials, supplies and components made using Form No. 15 in Appendix I to this Circular.

The amount of import duty on raw materials, supplies and components to be refunded must correspond to the quantity and type of imported raw materials, supplies and components actually used to produce the products actually exported.

d.6) The processing contract signed with the foreign customer (in the case of importing raw materials, supplies and components to produce products and then using those products to process goods for export under a processing contract with a foreign party);

d.7) Documents proving that there is a production facility in the territory of Viet Nam and that there is ownership of, or the right to use, the machinery and equipment at the production facility appropriate to the raw materials, supplies and components imported for the production of the goods.

đ) Duty refund in the case where the taxpayer has paid import duty or export duty but there are no imported or exported goods, or the goods imported or exported are less than the imported or exported goods on which duty has been paid

An official request for duty refund sent through the customs electronic data processing System using Form No. 6 in Appendix II to this Circular, or in paper form using Form No. 14 in Appendix I to this Circular.

2. Responsibilities of the taxpayer

a) The taxpayer shall declare the information criteria of the duty refund application dossier and the related documents and materials in Appendix II to this Circular and send them to the customs electronic data processing system;

b) Where the criteria prescribed at point a of this clause cannot yet be declared, the taxpayer shall submit digitally signed copies of the documents and materials relating to the criteria that cannot yet be declared to the customs authority through the customs electronic data processing system;

c) Where the customs electronic data processing system encounters a breakdown, the taxpayer shall submit to the customs authority 01 original of the official letter requesting a refund of export duty or import duty made according to Form No. 14 in Appendix I to this Circular; 01 original of the Report on duty calculation for imported raw materials, supplies and components made according to Form No. 15 in Appendix I to this Circular, for the case of refund of duty on goods imported for production and business in respect of which the products have been exported; and the paper copies of the documents and materials prescribed in clause 1 of this Article.

3. Responsibilities of the customs authority

a) The customs authority where the refundable duty amount arises or the customs authority assigned the function of handling duty refunds shall receive the duty refund application dossier through the customs electronic data processing system, or receive the paper dossier where the customs electronic data processing system encounters a breakdown;

b) Within 03 working days from the date of receipt of the taxpayer's dossier, the customs authority shall respond to the taxpayer on the receipt and classification of the dossier, or on the non-receipt of the duty refund dossier where the case is not a case of duty refund, through the customs electronic data processing system according to Form No. 3 in Appendix II to this Circular. Where the customs electronic data processing system encounters a breakdown, the customs authority shall notify the taxpayer according to Form No. 05 in Appendix I to this Circular.

4. The classification of duty refund dossiers for exported and imported goods shall comply with clauses 2 and 3 of Article 30 of Decree No. 252/2026/NĐ-CP.

5. The time limit for settling duty refund dossiers shall comply with clause 3 of Article 31 of Decree No. 252/2026/NĐ-CP.

6. Order and procedures for duty refund

a) Refund procedures for dossiers eligible for refund before inspection

Based on the taxpayer's duty refund application dossier, the customs authority shall examine, review and cross-check the information declared in the duty refund application dossier against the information managed in the customs authority's database in order to determine the conditions for duty refund and the amount of duty to be refunded.

a.1) Where the information declared in the duty refund dossier is inconsistent with the information managed by the customs authority, or where the customs authority needs to clarify the information or the dossier, the customs authority shall notify the taxpayer through the customs electronic data processing system according to Form No. 7 in Appendix II to this Circular. Where the customs electronic data processing system encounters a breakdown, the customs authority shall notify the taxpayer according to Form No. 06 in Appendix I to this Circular so that the taxpayer may provide explanations and supplement the information.

Where, within 05 working days from the date on which the taxpayer receives the notice of the customs authority, the taxpayer does not provide explanations or supplement the duty refund dossier, the customs authority shall notify the taxpayer that there are not yet sufficient grounds to consider and handle the duty refund dossier in accordance with point a.3 of this clause.

a.2) Where the dossier is determined to satisfy the conditions for duty refund, the customs authority shall issue a duty refund decision in accordance with point c.2.1 of this clause;

a.3) Where the dossier does not yet satisfy the conditions for duty refund, the customs authority shall give notice through the customs electronic data processing system according to Form No. 4 in Appendix II to this Circular. Where the customs electronic data processing system encounters a breakdown, the customs authority shall give notice and send it to the taxpayer according to Form No. 02 in Appendix I to this Circular.

b) Refund procedures for dossiers subject to inspection before refund

Within 03 working days from the date of notifying the taxpayer of the acceptance of the dossier as being subject to inspection before refund, the customs authority shall issue a decision on inspection at the taxpayer's premises.

b.1) Competence to issue a decision on inspection at the taxpayer's premises

The head of the customs authority where the duty amount requested for refund arises or the head of the customs authority assigned the function of handling duty refunds shall issue the decision on inspection at the taxpayer's premises for dossiers subject to inspection before refund.

b.2) Contents and methods of inspection

The customs authority shall conduct the inspection in accordance with the contents and scope of the inspection decision and with the principles of tax inspection prescribed in clause 1 of Article 22 of Law No. 108/2025/QH15.

b.2.1) Inspect the customs dossier, the duty refund dossier, accounting documents and books, payment documents, warehouse delivery and receipt notes or documents evidencing the delivery of goods out of and into the warehouse; cross-check the duty amount requested for refund against the duty amount paid on the centralised accounting system of the customs authority, and the information in the duty refund dossier against the information on the System relating to the export or import declarations bearing the duty amount requested for refund by the taxpayer;

b.2.2) Where the duty refund is made under Article 35 of Decree No. 134/2016/NĐ-CP, the customs authority shall inspect the contents declared by the taxpayer concerning the depreciation rate and the depreciation calculation method;

b.2.3) Where the duty refund is made under Article 36 of Decree No. 134/2016/NĐ-CP, the customs authority shall inspect the conformity between the norms reflected by the taxpayer in the Report on duty calculation for raw materials, supplies and components for which an import duty refund is requested, made according to Form No. 15 in Appendix I to this Circular, and the actual production norms, the accounting books and documents and the technical materials in the production process relating to the imported raw materials, supplies and components for which the duty refund is requested.

Where there is not yet information or data to be verified concerning the inspection of the production establishment, the customs authority shall inspect the production establishment and the right to use the machinery and equipment at the production establishment.

b.2.4) Inspect other documents, materials and data relating to exported and imported goods in accordance with Article 16a of Circular 38/2015/TT-BTC, as amended and supplemented by clause 6 of Article 1 of Circular No. 39/2018/TT-BTC and clause 5 of Article 1 of Circular No. 121/2025/TT-BTC;

b.2.5) Upon completion of the inspection, the customs authority must determine the duty amount to be refunded for each type of duty, the duty amount that does not satisfy the conditions for refund, and the reasons for not satisfying the conditions for refund.

Where imported goods are eligible for duty refund under Article 33, Article 34, Article 35 or Article 36 of Decree No. 134/2016/NĐ-CP and the taxpayer has paid import duty and export duty according to the customs declaration and has at the same time paid import duty and export duty according to the duty assessment decision of the customs authority, the customs authority must determine the amount of import duty and export duty to be refunded according to the customs declaration and the amount of import duty and export duty to be refunded according to the duty assessment decision.

b.3) Order and procedures for inspection at the taxpayer's premises

Shall comply with Article 39 of this Circular.

c) Handling of inspection results

c.1) Where the dossier does not yet satisfy the conditions for duty refund, the customs authority shall give notice according to Form No. 4 in Appendix II to this Circular through the customs electronic data processing system. Where the customs electronic data processing system encounters a breakdown, the customs authority shall give notice according to Form No. 02 in Appendix I to this Circular and send it to the taxpayer;

c.2) Where the inspection conclusion determines that the dossier satisfies the conditions for duty refund, the customs authority shall issue a duty refund decision

c.2.1) The head of the customs authority where the refundable duty amount arises or the head of the customs authority assigned the task of handling duty refunds shall issue the refund decision through the customs electronic data processing system. Where the customs electronic data processing system encounters a breakdown, the customs authority shall issue the duty refund decision according to Form No. 16 in Appendix I to this Circular and send it to the taxpayer and the relevant authorities (if any);

c.2.2) Where imported goods are eligible for duty refund under Article 33, Article 34, Article 35 or Article 36 of Decree No. 134/2016/NĐ-CP, the taxpayer has paid import duty and export duty according to the customs declaration and has at the same time paid import duty and export duty according to the duty assessment decision of the customs authority, and the refundable duty amount includes both the duty amount paid according to the customs declaration and the duty amount paid according to the duty assessment decision, the issuance of the duty refund decision shall be carried out as follows:

The head of the customs authority where the duty amount requested for refund arises or the head of the customs authority assigned the task of handling duty refunds shall issue the duty refund decision for the duty amount paid by the taxpayer according to the customs declaration.

The head of the customs authority that issued the duty assessment decision shall issue the duty refund decision for the duty amount paid by the taxpayer according to the duty assessment decision.

7. The order for handling refundable and offset duty amounts shall comply with Article 8 of this Circular.

8. The order and procedures for handling the recovery of refunded duty shall comply with clause 6 of Article 7 of this Circular.

9. Where the customs electronic data processing system has the function of processing, receiving, responding to and digitally signing the notice that a dossier does not yet satisfy the conditions for duty refund or the duty refund decision, the customs authority shall carry out the handling on the customs electronic data processing system.

Article 12. Post-refund inspection

1. Competence to conduct post-refund inspection of dossiers eligible for refund before inspection

a) The Director of the Regional Sub-department of Customs where the duty amount requested for refund arises;

b) The head of another customs authority assigned the task of handling duty refunds in accordance with law.

2. Order of conducting post-refund inspection

Shall comply with Article 39 of this Circular.

3. Handling of inspection results

a) Where the inspection conclusion determines that the taxpayer satisfies the conditions for duty refund, the customs authority that issued the duty refund decision shall file the inspection conclusion in the duty refund dossier and update the inspection results in the customs electronic data processing system.

b) Where the inspection conclusion determines that the refunded duty amount is greater than the refundable duty amount or determines that the conditions for refund are not satisfied, the customs authority shall issue a decision on recovery of the refund in accordance with regulations.

Where the inspecting authority is not the customs authority that issued the duty refund decision, it shall request the customs authority that issued the duty refund decision to recover the refund in accordance with regulations and to handle the financial obligations arising in accordance with the law on tax administration.

The customs authority shall be responsible for notifying the relevant authorities of the recovery of the refund in order to handle the related procedures.

c) Where the inspection conclusion determines that the refunded duty amount is less than the refundable duty amount and the taxpayer requests a refund of the remaining duty amount, the customs authority shall issue a duty refund decision in accordance with regulations.

Article 13. Notification of the List of duty-exempt goods expected to be imported, for cases subject to notification of the Duty Exemption List

1. Cases subject to notification of the List of duty-exempt goods expected to be imported

In the cases prescribed at points b, c and d of clause 21 of Article 16 of Law No. 107/2016/QH13, as amended and supplemented by clause 3 of Article 5 of Law No. 90/2025/QH15 and clause 6 of Article 25 of Law No. 133/2025/QH15; Article 14; Article 15; Article 16; Article 17; Article 18; Article 23 and clause 9 of Article 28 of Decree No. 134/2016/NĐ-CP, as amended and supplemented by Decree No. 18/2021/NĐ-CP, the taxpayer shall notify the List of duty-exempt goods expected to be imported.

2. Principles for preparing the List of duty-exempt goods expected to be imported (hereinafter collectively referred to as the Duty Exemption List)

a) The organisation or individual using the goods (the project owner; the investor; the owner of the production or business establishment; the owner of the shipbuilding establishment; the organisation or individual conducting petroleum activities), hereinafter collectively referred to as the project owner, shall be the person notifying the Duty Exemption List. Where the project owner does not directly import the duty-exempt goods but the main contractor, a subcontractor or a finance leasing company imports the goods, the contractor or the finance leasing company shall use the Duty Exemption List notified by the project owner to the customs authority;

b) The goods must be eligible for duty exemption under one of the cases prescribed in clause 11, clause 12, clause 13, clause 14, clause 15, clause 16 and points b, c and d of clause 21 of Article 16 of Law No. 107/2016/QH13, as amended and supplemented by clause 3 of Article 5 of Law No. 90/2025/QH15 and clause 6 of Article 25 of Law No. 133/2025/QH15; and must be consistent with the business lines and investment fields, the objectives, scale and capacity of the project, the production establishment or the activity using the duty-exempt goods;

c) The Duty Exemption List shall be prepared once for the project, the production establishment or the activity using the duty-exempt goods, or shall be prepared for each phase, each item, each combination or each production line in conformity with the actual situation and with the dossiers and documents for the implementation of the project, the production establishment or the activity using the duty-exempt goods, hereinafter collectively referred to as the project.

3. Dossier for notification of the Duty Exemption List

a) The official letter notifying the Duty Exemption List, made according to Form No. 17 in Appendix I to this Circular;

b) The Duty Exemption List sent through the customs electronic data processing system according to Form 7a in Appendix II to this Circular. Where the system encounters a breakdown, the project owner shall submit 02 originals of the paper Duty Exemption List according to Form No. 18 and 01 original of the deduction monitoring sheet according to Form No. 19 in Appendix I to this Circular.

Where machinery and equipment must be imported in multiple shipments and the quantity cannot be deducted at the time of importation (hereinafter referred to as a combination or production line), the project owner shall submit 02 originals of the paper Duty Exemption List according to Form No. 18 in Appendix I to this Circular.

c) The investment registration certificate or the written approval of the investment policy in accordance with the law on investment, or the written investment permission in accordance with specialised law, except for the case of duty exemption prescribed in clause 15 of Article 16 of Law No. 107/2016/QH13.

For investment projects that are not subject to the issuance of an investment registration certificate, the approval of the investment policy in accordance with the law on investment or investment permission in accordance with specialised law, the determination of a new investment project shall be based on the investor's report made in accordance with the law on investment and sent to the investment registration authority in accordance with the law on investment.

d) The feasibility study report or the economic - technical report or the investment project proposal;

đ) The certificate or recognition of a competent State authority in respect of science and technology organisations, strategic technology enterprises, hi-tech enterprises and enterprises manufacturing hi-tech products in accordance with the law on high technologies; science and technology enterprises, innovation centres, and research and development centres;

e) The certificate of eligibility for the manufacture of medical devices or a document of equivalent validity in accordance with the law on the management of medical devices, for the case of duty exemption prescribed in clause 14 of Article 16 of Law No. 107/2016/QH13;

g) The petroleum contract, the decision assigning the task of conducting petroleum activities and the document of the competent authority approving the annual work programme and the annual budget, for the case of duty exemption prescribed in clause 15 of Article 16 of Law No. 107/2016/QH13;

h) The shipbuilding contract or the contract for the export of seagoing vessels, for the cases of duty exemption prescribed at points b and c of clause 16 of Article 16 of Law No. 107/2016/QH13;

i) The explanatory statement of the project on the manufacture of digital technology products prescribed at point d of clause 21 of Article 16 of Law No. 107/2016/QH13, as amended and supplemented by clause 3 of Article 5 of Law No. 90/2025/QH15;

k) The contract for hiring the manufacture of machinery and equipment or the manufacture of components, details, separate parts and spare parts of machinery and equipment, for the goods prescribed at point a of clause 11, point b of clause 15 and point a of clause 16 of Article 16 of Law No. 107/2016/QH13;

l) For unprocessed agricultural products grown in Cambodia with investment support from the Vietnamese side and imported back into the country, in addition to the dossier for notification of the List of duty-exempt imported goods prescribed above, the taxpayer being an enterprise shall additionally submit the following documents:

l.1) The written investment permission of the competent authority in Cambodia where the Vietnamese enterprise invests (Vietnamese translation);

l.2) The contract or agreement signed with the Cambodian side on investment support, cultivation and receipt of agricultural products, clearly stating the amount of money and goods invested in each field and, correspondingly, the quantity, category and value of each type of agricultural product to be harvested;

l.3) Documents relating to investment support and the cultivation of agricultural products in the provinces of Cambodia adjacent to the Vietnamese border (if any).

4. Time and place for notification of the Duty Exemption List

a) The project owner shall be responsible for sending the dossier for notification of the Duty Exemption List as prescribed in clause 3 of this Article before registering the first customs declaration for duty-exempt imported goods;

b) The place for receiving the notification of the Duty Exemption List shall be the Regional Sub-department of Customs where the project is implemented, or the Regional Sub-department of Customs where the head office is located or where the project is centrally managed, for projects implemented in many provinces and cities; or the Regional Sub-department of Customs where the combination or production line is installed, for the list of duty-exempt goods expected to be imported as a combination or production line.

5. Amendment and adjustment of the Duty Exemption List

a) Cases in which the Duty Exemption List may be amended or adjusted

a.1) The project owner has notified the Duty Exemption List to the customs authority but the declaration in the Duty Exemption List contains errors or omissions or needs to be amended;

a.2) The customs authority that received the Duty Exemption List detects that the Duty Exemption List contains errors or omissions or needs to be amended, in which case it shall request the project owner to amend and adjust the Duty Exemption List.

b) The project owner shall notify the amended Duty Exemption List before the time of registration of the customs declaration for the imported goods, together with the relevant materials to prove that the supplementation or adjustment is consistent with the needs of the project.

6. Responsibilities of the customs authority

a) Within a maximum of 03 working days from the date of receipt of the dossier, the customs authority shall notify the project owner of the receipt of the Duty Exemption List; or request the supplementation of or explanations for the dossier, or give notice that the goods are not eligible for duty exemption;

b) Where the amendment of the Duty Exemption List changes the amount of duty that has been exempted, the customs authority that received the dossier for notification of the Duty Exemption List shall be responsible for notifying the customs authority where the import procedures are carried out in order to recover the amount of duty that was exempted in contravention of regulations, the late-payment interest and the fines for administrative violations (if any);

c) Inspecting the use of duty-exempt goods on the basis of the application of risk management in accordance with the law on tax administration and the customs law;

d) The customs authority that received the Duty Exemption List shall suspend the use of the Duty Exemption List in respect of a Duty Exemption List under which the goods have not yet been fully imported and which is still within the import time limit, in the following cases:

d.1) The investment project terminates its operation in accordance with the law on investment;

d.2) A project entitled to investment incentives transfers part or all of the project eligible for investment incentives to another organisation or individual in accordance with point d of clause 5 of Article 31 of Decree No. 134/2016/NĐ-CP, as amended and supplemented by clause 14 of Article 1 of Decree No. 18/2021/NĐ-CP;

d.3) The project owner issues a written notice that it no longer needs to import goods under the Duty Exemption List.

đ) The customs authority that received the Duty Exemption List shall notify customs authorities nationwide of the suspension of duty exemption procedures for the Duty Exemption Lists falling under the cases prescribed at point d of this clause.

The customs authority that granted duty exemption to the project under a Duty Exemption List whose use has been suspended shall handle the duty on the goods already exempted from duty in accordance with regulations (if any).

e) In the case of a paper Duty Exemption List, where the quantity of imported goods recorded in the deduction monitoring sheet has been exhausted, the customs authority that carries out the final procedures shall certify this on the original of the taxpayer's deduction monitoring sheet, keep 01 copy, issue 01 copy to the taxpayer and send the original to the customs authority that issued the deduction monitoring sheet.

7. Responsibilities of the project owner

a) To prepare the Duty Exemption List in accordance with clause 1 of this Article;

b) To notify the Duty Exemption List, to amend the Duty Exemption List and to receive feedback from the customs authority through the customs electronic data processing system (except where this cannot yet be done by electronic means);

c) To declare accurately, truthfully and fully and to send the dossier for notification of the Duty Exemption List within the time limit; to be liable before the law for the accuracy, truthfulness and completeness of the dossier for notification of the Duty Exemption List and to use these goods for the proper duty-exempt purposes;

d) To retain the documents relating to the grounds for determining duty-exempt imported goods and to produce them to the customs authority and competent authorities upon inspection and examination in accordance with regulations;

đ) To notify the situation of the use of duty-exempt imported goods in accordance with Article 29 of this Circular;

e) To declare and pay duty (if any) in accordance with the law on duties in respect of imported goods for which the customs authority has suspended the use of the Duty Exemption List in accordance with point đ of clause 6 of this Article.

Article 14. Dossiers and procedures for import duty exemption for goods of foreign organisations and individuals entitled to privileges and immunities (except for the case of purchasing duty-free goods at duty-free shops)

1. Duty exemption dossier

a) The customs dossier in accordance with the customs law, except for the case of purchasing duty-free goods at duty-free shops;

b) The duty-exemption quota book;

c) Documents proving the completion of re-exportation, destruction or transfer, for the cases prescribed in clause 5 of Article 5 of Decree No. 134/2016/NĐ-CP;

d) The written certification of the Ministry of Foreign Affairs, for the case of importing goods prescribed in clauses 2 and 3 of Article 5 of Decree No. 134/2016/NĐ-CP, as amended and supplemented by Decree No. 18/2021/NĐ-CP;

đ) The duty exemption decision of the Prime Minister, for the case of importing goods prescribed in clause 4 of Article 5 of Decree No. 134/2016/NĐ-CP.

2. The duty exemption procedures shall comply with Article 28 of this Circular.

3. For the case prescribed in clause 4 of Article 5 of Decree No. 134/2016/NĐ-CP, as amended and supplemented by Decree No. 18/2021/NĐ-CP, the foreign organisation or individual shall send a document made according to Form No. 20 in Appendix I to this Circular to the Ministry of Finance. Within 10 days from the date of receipt of the written request, the Ministry of Finance shall reach agreement with the Ministry of Foreign Affairs on the category and quantity of goods exempt from import duty under the international treaty or the agreement between the Government of Viet Nam and the foreign non-governmental organisation.

Within 10 days from the date of receipt of the document of the Ministry of Foreign Affairs, the Ministry of Finance shall issue a document reporting to the Prime Minister, enclosed with a draft Decision on import duty exemption using Form No. 21 in Appendix I to this Circular, for the Prime Minister to decide on the types and quantities of duty-exempt goods. The customs authority shall base itself on the dossier prescribed in clause 1 of this Article to grant the duty exemption.

The customs authority where customs procedures are carried out shall monitor the exportation and importation using the duty-exemption quotas by electronic means. Where the monitoring of duty-exemption quotas has not yet been carried out by electronic means, the taxpayer shall be responsible for submitting 01 copy and presenting the original of the Duty-exemption Quota Book for cross-checking and deduction.

For the cases prescribed in clause 2 and clause 3 Article 5 of Decree No. 134/2016/NĐ-CP, as amended and supplemented by Decree No. 18/2021/NĐ-CP, the duty exemption procedures shall comply with point a and point b clause 7 Article 5 of Decree No. 134/2016/NĐ-CP, as amended and supplemented by Decree No. 18/2021/NĐ-CP.

4. Procedures for issuing the Duty-exemption Quota Book or for adding quantities of goods to the Duty-exemption Quota Book

a) Application dossier for agencies and organisations

a1) A written request for the issuance of the Duty-exemption Quota Book or for the addition of quantities of goods to the Duty-exemption Quota Book, using Form No. 22a in Appendix I to this Circular: 01 original;

a2) The written notice of the establishment of the representative agency in Viet Nam, upon the first issuance of the Duty-exemption Quota Book;

a3) The international treaty or the agreement between the Government of Viet Nam and the foreign non-governmental organisation which specifically provides for the types and quantities of duty-exempt goods;

a4) The Prime Minister's decision on duty exemption, in the case where the international treaty or the agreement between the Government of Viet Nam and the foreign non-governmental organisation does not specifically provide for the types and quantities of duty-exempt goods (for the subjects prescribed in point c and point d clause 1 Article 5 of Decree No. 134/2016/NĐ-CP).

b) Application dossier for individuals

b1) A written request for the issuance of the Duty-exemption Quota Book or for the addition of quantities of goods to the Duty-exemption Quota Book, using Form No. 22b in Appendix I to this Circular: 01 original;

b2) The work permit or a document of equivalent legal validity issued by a competent authority, for members of international organisations or non-governmental organisations (for the subjects prescribed in point c and point d clause 1 Article 5 of Decree No. 134/2016/NĐ-CP);

b3) The international treaty or the agreement between the Government of Viet Nam and the foreign non-governmental organisation which specifically provides for the types and quantities of duty-exempt goods;

b4) The Prime Minister's decision on duty exemption, in the case where the international treaty or the agreement between the Government of Viet Nam and the foreign non-governmental organisation does not specifically provide for the types and quantities of duty-exempt goods (for the subjects prescribed in point c and point d clause 1 Article 5 of Decree No. 134/2016/NĐ-CP.

c) Competence to issue the Duty-exemption Quota Book or to add quantities of goods to the Duty-exemption Quota Book

The regional Sub-department of Customs of the locality where the agency or organisation prescribed in point c and point đ clause 1 Article 5 of Decree No. 134/2016/NĐ-CP is headquartered shall issue the Duty-exemption Quota Book using Form No. 23a or Form No. 23b in Appendix I to this Circular to the organisations and individuals prescribed in point c and point d clause 1 Article 5 of Decree No. 134/2016/NĐ-CP within 05 working days from the date of receipt of a complete dossier.

Article 15. Dossier and procedures for exemption from export duty and import duty for movable assets

1. Duty exemption dossier

a) The customs dossier as prescribed by the law on customs;

b) The work permit or a document of equivalent validity issued by a competent authority, for foreigners and Vietnamese residing abroad who come to work in Viet Nam for 12 months or more;

c) The document evidencing 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;

d) The passport (bearing the entry verification stamp of the immigration authority at the border gate, or bearing the entry verification stamp of the immigration authority at the border gate on the loose-leaf visa where the passport is granted a loose-leaf visa) or a valid passport substitute document (bearing the entry verification stamp of the immigration authority at the border gate), for Vietnamese residing abroad who have registered permanent residence in Viet Nam;

đ) The decision of the Minister of Finance on duty exemption for movable assets in excess of the duty-exemption quota: 01 original;

e) Information on the personal identification number.

Where the customs authority is unable to access the taxpayer's information by the methods prescribed in clause 2 Article 14 of Decree No. 104/2022/NĐ-CP, the taxpayer shall present one of the following documents: the Citizen Identity Card, the Certificate of Residence Information, or the Notice of the personal identification number and citizen information in the National Population Database.

2. The duty exemption procedures shall comply with Article 28 of this Circular.

Article 16. Dossier and procedures for exemption from export duty and import duty for gifts and presents

1. Duty exemption dossier

a) The customs dossier as prescribed by the law on customs;

b) The written gift agreement, in the case where the recipient of the gift is an organisation.

A recipient of a gift who is an individual shall be responsible for declaring accurately and truthfully on the customs declaration the exported and imported goods being gifts and presents, and the information on the name and address of the giver and of the recipient of the gift abroad, and shall be liable before the law for such declaration.

c) The document of the superior managing authority permitting the receipt for use of the duty-exempt goods and the document evidencing that the organisation has its operating funding ensured by the State budget, for gifts and presents to agencies and organisations whose operating funding is ensured by the State: 01 original;

d) The written certification 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: 01 original.

2. The duty exemption procedures shall comply with Article 28 of this Circular.

Article 17. Dossier and procedures for exemption from export duty and import duty for goods traded or exchanged by border residents

1. Duty exemption dossier

a) The customs dossier as prescribed by the law on customs;

b) Information on the personal identification number, or presentation of the Border Laissez-passer.

Where the customs authority is unable to access the taxpayer's information by the methods prescribed in clause 2 Article 14 of Decree No. 104/2022/NĐ-CP, the taxpayer shall present one of the following documents: the Citizen Identity Card, the Certificate of Residence Information, or the Notice of the personal identification number and citizen information in the National Population Database.

2. The duty exemption procedures shall comply with Article 28 of this Circular.

Article 18. Dossier and procedures for exemption from export duty and import duty for goods exported for processing and processed products imported

1. The duty exemption dossier shall comply with Article 28 of this Circular.

The taxpayer shall declare on the customs declaration the information on the number and date of the processing contract and the number and date of the document already notified to the customs authority regarding exported products whose total value of natural resources and minerals plus energy costs is under 51% of the production cost of the product.

2. The duty exemption procedures shall comply with Article 28 of this Circular.

Article 19. Dossier and procedures for exemption from export duty and import duty for goods temporarily imported for re-export or temporarily exported for re-import within a definite period

1. The duty exemption dossier and procedures shall comply with Article 28 of this Circular.

2. For goods temporarily imported for re-export for business purposes

a) The guarantee or the deposit of import duty shall comply with Article 4 of Decree No. 134/2016/NĐ-CP. The taxpayer must have a guarantee of a credit institution or must make a deposit into the deposit account of the customs authority at the State Treasury;

b) Where the guarantee document or the deposit payment document is made in electronic form, the taxpayer shall declare the information on the guarantee document or the number of the paper payment document on the customs declaration for the customs authority to check and cross-check. Where it is in paper form, the taxpayer shall send a copy together with the customs dossier via the Customs Electronic Data Processing System.

Article 20. Dossier and procedures for import duty exemption for goods imported in direct service of security and national defence

1. Duty exemption prior to carrying out customs procedures

a) Dossier of application for duty exemption

a.1) The official request document of the Ministry of Public Security, the Ministry of National Defence or a unit authorised or delegated by the Ministry of Public Security or the Ministry of National Defence, using Form No. 24 in Appendix I to this Circular: 01 original;

a.2) The goods import licence of the Ministry of Public Security, the Ministry of National Defence or a unit authorised or delegated by the Ministry of Public Security or the Ministry of National Defence: 01 original;

a.3) The goods sale and purchase contract;

a.4) The import entrustment contract or the goods supply contract under the written bid award or the written bid designation, which clearly states that the goods supply price does not include import duty, in the case of entrusted importation or bidding.

b) Duty exemption procedures

The Ministry of Public Security, the Ministry of National Defence or a unit authorised or delegated by the Ministry of Public Security or the Ministry of National Defence shall submit the dossier of application for duty exemption to the Customs Department before registering the customs declaration.

Within a maximum of 03 working days from the date of receipt of a complete dossier, the Customs Department shall issue a written notice that the goods are duty-exempt or are not eligible for duty exemption, or shall request supplementation of the dossier.

Where the Notice of duty exemption already issued by the Customs Department contains contents that need to be adjusted, or is adjusted at the request of the Ministry of Public Security, the Ministry of National Defence or a unit authorised or delegated by the Ministry of Public Security or the Ministry of National Defence, based on the written request for adjustment (01 original) and the accompanying adjustment dossier, the Customs Department shall adjust the Notice of duty exemption in conformity with the contents to be adjusted and with the contents of the request for adjustment, so as to serve as the basis for import duty exemption as prescribed.

Where the import time limit stated on the import licence is adjusted, the Customs Department shall not notify the adjustment of the time limit; the customs authority where the enterprise registers the import declaration shall act in accordance with the document adjusting the time limit of the Ministry of Public Security, the Ministry of National Defence or a unit authorised or delegated by the Ministry of Public Security or the Ministry of National Defence. Other contents shall be implemented in accordance with the Notice of duty exemption.

Where the receipt and processing of the duty exemption dossier by the Customs Department is carried out on the Customs Electronic Data Processing System, the taxpayer is not required to submit paper copies of the documents in the dossier of application for duty exemption as prescribed.

2. Duty exemption upon carrying out customs procedures

a) Duty exemption dossier

a.1) The customs dossier as prescribed by the law on customs;

a.2) The Notice of duty exemption; the Notice adjusting the Notice of duty exemption (if any); the deduction monitoring sheet for the customs authority to carry out deduction in the case of importation in multiple instances or multiple shipments.

b) Duty exemption procedures

The customs authority where the procedures are carried out shall base itself on the Notice of duty exemption and the Notice adjusting the Notice of duty exemption (if any) of the Customs Department to grant the duty exemption as prescribed.

Where the Notice of duty exemption of the Customs Department is made on the Customs Electronic Data Processing System, the taxpayer is not required to submit the Notice of duty exemption; the customs authority shall use the Notice of duty exemption on the System to grant the duty exemption as prescribed.

Article 21. Dossier and procedures for import duty exemption for goods imported for the development of science, technology, innovation and the digital technology industry

The duty exemption dossier and procedures shall comply with Article 28 of this Circular.

For goods imported as prescribed in point a clause 21 Article 16 of Law No. 107/2016/QH13, as amended and supplemented by Law No. 90/2025/QH15, the provisions of Article 28 of this Circular shall apply, together with other documents relating to the imported goods eligible for duty exemption as prescribed in clause 2 Article 24 of Decree No. 134/2016/NĐ-CP, as amended and supplemented by Decree No. 182/2025/NĐ-CP (if any).

Article 22. Dossier and procedures for exemption from export duty and import duty for goods exported and imported for environmental protection

1. Duty exemption dossier

a) Exported goods

a.1) The declaration form of information and contents on export duty exemption for products manufactured from recycling and waste treatment activities, under Appendix XXXIa issued together with Decree No. 08/2022/NĐ-CP, as amended and supplemented by Decree No. 05/2025/NĐ-CP detailing a number of articles of the Law on Environmental Protection;

a.2) The environmental licence or the component environmental licence;

a.3) The contract or documents evidencing the conditions for ensuring the quality of the exported goods in accordance with the law on product and goods quality;

a.4) The investment registration certificate or the written approval of the investment policy in accordance with the law on investment, or the written permission for investment in accordance with specialised laws, except for the duty exemption cases prescribed in clause 15 Article 16 of Law No. 107/2016/QH13.

For investment projects that are not subject to the issuance of an investment registration certificate or the approval of the investment policy in accordance with the law on investment, or the permission for investment in accordance with specialised laws, the determination of a new investment project shall be based on the investor's report, as prescribed by the law on investment, sent to the investment registration authority in accordance with the law on investment.

b) Imported goods

b.1) The declaration form of information and contents on import duty exemption for machinery, equipment, means, tools and specialised supplies used in waste treatment and environmental protection works, under Appendix XXXIb issued together with Decree No. 08/2022/NĐ-CP, as amended and supplemented by Decree No. 05/2025/NĐ-CP;

b.2) The investment registration certificate or the written approval of the investment policy in accordance with the law on investment, or the written permission for investment in accordance with specialised laws, except for the duty exemption cases prescribed in clause 15 Article 16 of Law No. 107/2016/QH13.

For investment projects that are not subject to the issuance of an investment registration certificate or the approval of the investment policy in accordance with the law on investment, or the permission for investment in accordance with specialised laws, the determination of a new investment project shall be based on the investor's report, as prescribed by the law on investment, sent to the investment registration authority in accordance with the law on investment.

b.3) The feasibility study report or a document 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 contains the list of machinery, equipment, means, tools and specialised supplies used in waste treatment and environmental protection works), approved by a competent authority in accordance with the law;

b.4) The environmental licence or the component environmental licence, or the decision approving the results of the appraisal of the environmental impact assessment report in the case where the project or establishment does not yet have an environmental licence or a component environmental licence;

b.5) The contract or the goods sale and purchase documents (which contain the list of machinery, equipment, means, tools and specialised supplies used in waste treatment and environmental protection works) serving the implementation of the project or of the establishment providing services of collection, transportation and treatment of centralised domestic solid waste and services of centralised domestic wastewater treatment;

b.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, spare parts, specialised means of transport, raw materials, supplies and semi-finished products that can be domestically produced, issued by the Ministry of Finance.

2. The duty exemption procedures shall comply with Article 28 of this Circular.

Article 23. Dossier and procedures for import duty exemption for goods serving money printing and minting activities

1. Duty exemption dossier

a) The customs dossier as prescribed by the law on customs;

b) 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.

2. The duty exemption procedures shall comply with Article 28 of this Circular.

Article 24. Dossier and procedures for exemption from export duty and import duty for goods exported and imported to serve the assurance of social security, the remedying of the consequences of natural disasters, catastrophes and epidemics, and other special cases

1. Duty exemption dossier

a) The dossier of application for duty exemption prior to carrying out customs procedures, for goods imported to remedy the consequences of natural disasters, catastrophes and epidemics, comprising:

a.1) The official document requesting duty exemption of the People's Committee of the province or city, or of the ministry or an equivalent level, which clearly states the situation of damage caused by the natural disaster, catastrophe or epidemic in the locality: 01 original;

a.2) The list of goods imported directly for remedying the consequences of natural disasters, catastrophes and epidemics, using Form No. 25 in Appendix I to this Circular.

b) The dossier of application for duty exemption prior to carrying out customs procedures, for goods imported in direct service of the assurance of social security, comprising:

b.1) The official document requesting duty exemption of the People's Committee of the province or city, or of the ministry or an equivalent level: 01 original;

b.2) The list of goods imported in direct service of the assurance of social security, using Form No. 25 in Appendix I to this Circular: 01 original.

c) The dossier of application for duty exemption for goods exported and imported in other special cases, comprising:

c.1) The official document requesting exemption from export duty and import duty of the ministry, ministerial-level agency, People's Committee of the province or city, or of the organisation or individual, which clearly states the reason, quantity, type and value of the goods and the amount of duty proposed for exemption: 01 original;

c.2) The list of exported and imported goods proposed for exemption from export duty and import duty, using Form No. 25 in Appendix I to this Circular: 01 original.

d) The dossier of application for duty exemption for goods imported to directly serve emergency relief requirements upon the occurrence of natural disasters, catastrophes or epidemics, comprising:

d.1) The customs dossier as prescribed by the law on customs;

d.2) 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, which clearly states the situation of damage caused by the natural disaster, catastrophe or epidemic in the locality: 01 original;

d.3) The list of goods imported directly for emergency relief: 01 original.

2. Duty exemption procedures

a) The taxpayer shall submit the dossier of application for duty exemption prescribed at point a, point b and point c clause 1 of this Article to the Ministry of Finance. Within 30 days from the date of receipt of a complete dossier of application for duty exemption, the Ministry of Finance shall appraise the dossier of application for duty exemption and report to the Prime Minister, enclosed with a draft decision on exemption from export duty and import duty using Form No. 26 in Appendix I to this Circular and the list of goods proposed for duty exemption (if any). For other special cases in which the opinions of relevant ministries and sectors need to be sought, the time limit for appraising the dossier may be extended but must not exceed 40 days from the date of receipt of a complete dossier of application for duty exemption.

Based on the Prime Minister's decision on duty exemption and the customs dossier as prescribed by the law on customs, the customs authority where the procedures for the exportation or importation of the goods are carried out shall grant the exemption from export duty and import duty.

b) For goods imported to directly serve emergency relief requirements upon the occurrence of natural disasters, catastrophes or epidemics, on the basis of the dossier of application for duty exemption prescribed at point d clause 1 of this Article, the customs authority where customs procedures are carried out shall settle the duty exemption upon carrying out the customs procedures.

Article 25. Dossier and procedures for export duty exemption for agarwood produced from planted Aquilaria crassna trees and for python skin originating from captive breeding

The duty exemption dossier and procedures shall comply with Article 28 of this Circular. For python skin originating from captive breeding, the taxpayer shall additionally submit the following documents:

a) 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;

b) The certification of the number of pythons slaughtered that originate from captive breeding, certified by the local Forest Protection authority upon each carrying out of export procedures.

Article 26. Dossier and procedures for import duty exemption for unprocessed agricultural products invested in and planted in Cambodia with the support of the Vietnamese side and imported back into the country

1. Annually, the taxpayer shall notify the List of duty-exempt goods via the Customs Electronic Data Processing System to the regional Sub-department of Customs adjacent to the Cambodian border. Where the List of duty-exempt goods is notified in paper form, the taxpayer shall notify the regional Sub-department of Customs adjacent to the Cambodian border in accordance with Article 13 of this Circular.

In addition to the dossier for notifying the List of duty-exempt goods as prescribed in clause 3 Article 13 of this Circular, a taxpayer being an enterprise shall additionally submit the following documents:

a) The written certification permitting the investment of the competent authority in Cambodia where the Vietnamese enterprise invests: 01 copy together with 01 Vietnamese translation;

b) The contract or agreement signed with the Cambodian side on the support for investment, planting and receipt in return of agricultural products, which clearly states the amount of money and goods invested in each field and, correspondingly, the quantity, type and value of each kind of agricultural product to be harvested: 01 copy together with 01 Vietnamese translation;

c) The documents relating to the support for investment in and planting of agricultural products in the provinces of Cambodia adjacent to the Vietnamese border (if any).

2. On the basis of the List of duty-exempt goods already notified to the customs authority, the taxpayer shall carry out the duty exemption procedures for the imported goods in accordance with Article 28 of this Circular.

The customs authority shall base itself on the dossier notifying the List of duty-exempt goods and on the list of households, business households and individuals supporting investment in and planting of agricultural products in the provinces of Cambodia adjacent to the Vietnamese border, announced annually by the People's Committee of the province where such households, business households and individuals reside, to inspect and cross-check against the goods actually imported in order to handle the import duty exemption for each imported shipment.

The People's Committees of the provinces and cities adjacent to the Viet Nam - Cambodia border shall annually announce the list of households, business households and individuals residing in the province that carry out investment in and planting of agricultural products in the provinces of Cambodia adjacent to the Vietnamese border, using Form No. 27 in Appendix I to this Circular, on the electronic portal of the provincial People's Committee, and shall concurrently send it to the regional Sub-departments of Customs and the border-gate/off-border-gate Customs units of the provinces adjacent to the Cambodian border. Where there is any change in the criteria in the announced document, an adjusting document must be issued accordingly.

Article 27. Dossier and procedures for exemption from export duty and import duty for goods exported and imported under international treaties

1. Confirmation procedures where an international treaty does not specify the type and quantity of duty-exempt goods

a) An organisation or individual using duty-exempt goods shall send an official letter requesting the agency proposing the conclusion of or accession to the international treaty, or the specialised management agency, to confirm the type and quantity of goods exempt from export duty and import duty, using Form No. 28 in Appendix I to this Circular;

b) Within 15 days from the date of receipt of the request letter, the agency proposing the conclusion of or accession to the international treaty or the specialised management agency shall issue a written confirmation of the type and quantity of goods exempt from export duty and import duty, using Form No. 29 in Appendix I to this Circular, and send it to the organisation or individual, or shall issue a written refusal where the goods proposed for duty exemption are not consistent with the international treaty.

2. Notification of the list of duty-exempt exported and imported goods

a) Before registering the first customs declaration for duty-exempt exported and imported goods, the organisation or individual shall notify the list of duty-exempt exported and imported goods (hereinafter collectively referred to as the list of duty-exempt goods);

b) Place of receipt of the notification of the list of duty-exempt goods

An organisation or individual using duty-exempt exported and imported goods shall send the notification of the list of duty-exempt goods to the regional Sub-department of Customs of the place where the project is implemented or where the duty-exempt exported and imported goods are used, or of the place of centralised management where the duty-exempt exported and imported goods are used in multiple provinces and cities.

c) Dossier for notification of the list of duty-exempt goods

c.1) An official letter notifying the list of duty-exempt goods, using Form No. 17 in Appendix I to this Circular;

c.2) The list of duty-exempt goods sent through the customs electronic data processing system, using Form No. 7a in Appendix II to this Circular. Where the system encounters a failure, the organisation or individual shall submit 02 originals using Form No. 18 in Appendix I to this Circular and 01 original of the deduction monitoring sheet using Form No. 19 in Appendix I to this Circular.

Where machinery and equipment must be exported or imported in multiple shipments and the quantity cannot be deducted at the time of export or import, the organisation or individual shall submit 02 originals of the list of duty-exempt goods (paper copies) using Form No. 18 in Appendix I to this Circular.

The list of duty-exempt goods shall be prepared in conformity with the international treaty or with the written confirmation of the type and quantity of duty-exempt goods issued by the agency proposing the conclusion of or accession to the international treaty or by the specialised management agency.

c.3) The international treaty, where the international treaty specifies the type and quantity of duty-exempt goods;

c.4) The written confirmation of the type and quantity of goods exempt from export duty and import duty, where the international treaty does not specify the type and quantity of duty-exempt goods, using Form No. 29 in Appendix I to this Circular.

Where the documents specified in this clause are sent electronically by the specialised state management agency through the National Single Window Portal or the national database, the organisation or individual is not required to submit them when notifying the list of duty-exempt goods to the customs authority.

d) Where the organisation or individual does not directly export or import duty-exempt goods but the main contractor, a subcontractor or a finance leasing company exports or imports the goods, such contractor or finance leasing company may use the list of duty-exempt goods that the organisation or individual has notified to the customs authority;

đ) The order and procedures for notifying the list of duty-exempt goods shall be carried out in the same manner as for the notification of the Duty Exemption List specified in Article 13 of this Circular;

e) The amendment and adjustment of the list of duty-exempt goods; the responsibilities of the customs authority receiving the list of duty-exempt goods; and the responsibilities of the organisation or individual notifying the list of duty-exempt goods shall comply with clauses 5, 6 and 7 of Article 13 of this Circular.

3. The dossier and procedures for duty exemption shall comply with Article 28 of this Circular.

Article 28. Dossiers and procedures for exemption from export duty and import duty upon carrying out customs procedures

1. The duty exemption dossier is the customs dossier as provided in Law No. 54/2015/QH13 and its implementing documents.

2. Depending on each case, the taxpayer shall additionally submit one of the following documents:

a) The entrustment contract, in the case of entrusted export or import of goods;

b) The contract for the supply of goods under a bid-winning document or a contractor designation document, which clearly states that the supply price of the goods does not include import duty;

c) The contract for the supply of goods to organisations and individuals conducting petroleum activities, which clearly states that the supply price of the goods does not include import duty, where the organisation or individual imports goods for petroleum activities;

d) The finance lease contract, where a finance leasing company imports goods to supply to entities eligible for duty exemption incentives, which clearly states that the supply price of the goods does not include import duty;

đ) The document on the transfer of goods eligible for duty exemption, where goods eligible for duty exemption are transferred to another entity eligible for duty exemption, which clearly states that the transfer price of the goods does not include import duty;

e) The Duty Exemption List received by the customs authority, where the Duty Exemption List is notified in paper form together with the deduction monitoring sheet received by the customs authority.

Where the Duty Exemption List is notified through the customs electronic data processing system, the taxpayer is not required to submit the Duty Exemption List; the customs authority shall use the Duty Exemption List on the customs electronic data processing system to grant duty exemption in accordance with regulations.

g) The Prime Minister's decision on duty exemption, in the cases specified at point a, point b and point đ of clause 1 of Article 28 of Decree No. 134/2016/NĐ-CP, as amended and supplemented by Decree No. 18/2021/NĐ-CP;

h) The taxpayer shall self-declare and take responsibility for duty-exempt imported goods being specialised means of transport specified at point b of clause 11, point a of clause 15 and point a of clause 16 of Article 16 of Law No. 107/2016/QH13.

3. The dossiers and procedures for exemption from export duty and import duty for the luggage of persons on exit and entry; goods of minimum value; and goods sent through postal and express delivery services shall comply with clauses 1 and 7 of this Article.

4. The dossiers and procedures for import duty exemption for goods imported to create fixed assets of entities eligible for investment incentives; raw materials, supplies and components which cannot yet be domestically produced and are imported for production within 05 years; goods imported in service of petroleum activities; goods imported in service of shipbuilding activities and seagoing vessels for export; imported plant varieties, animal breeds, fertilisers and plant protection products; and raw materials, supplies and components imported for the manufacture and assembly of medical equipment shall comply with Article 13 and clauses 1, 2 and 7 of this Article.

5. The dossiers and procedures for exemption from export duty and import duty for goods imported for processing and processed products for export; goods imported for the production of exported goods; goods directly serving education; goods produced, processed, recycled or assembled in non-tariff zones; and goods imported for non-commercial purposes shall comply with clauses 1, 2 and 7 of this Article.

6. When carrying out on-the-spot export procedures for processed products or products manufactured for export which are processed or produced from duty-exempt imported goods as specified at point g of clause 2 of Article 10 and point e of clause 2 of Article 12 of Decree No. 134/2016/NĐ-CP, as amended and supplemented by Decree No. 18/2021/NĐ-CP, in addition to the duty exemption dossier specified in clause 1 of this Article, the on-the-spot exporter must additionally submit the document of the foreign organisation or individual designating the delivery of the goods in Vietnam.

The on-the-spot exporter shall notify the customs authority where the export procedures are carried out of the information on the customs declaration of the corresponding on-the-spot imported products for which customs procedures have been completed, in accordance with Article 86 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Circular No. 121/2025/TT-BTC, through the customs electronic data processing system; where such notification cannot yet be made through the System, the taxpayer shall make the notification using Form No. 30 in Appendix I to this Circular.

7. Duty exemption procedures

a) The taxpayer shall self-determine and declare the goods and the amount of duty exempted (except for the declaration of the payable duty amount for goods exported or imported for processing which are supplied by the processing orderer) on the customs declaration when carrying out customs procedures, and shall be legally responsible for the declared contents;

b) The customs authority where customs procedures are carried out shall, based on the duty exemption dossier and by comparison with current regulations, grant duty exemption in accordance with regulations.

Where the customs authority determines that the imported goods are not eligible for duty exemption as declared, it shall collect the duty and impose penalties for the violation (if any) in accordance with regulations.

c) The customs electronic data processing system shall automatically deduct the quantity of exported and imported goods corresponding to the quantity of goods in the Duty Exemption List.

Where the Duty Exemption List is notified in paper form, the customs authority shall update and deduct the quantity of goods already exported or imported corresponding to the quantity of goods in the Duty Exemption List.

Where duty-exempt goods are imported as a combination or a production line, the taxpayer must carry out customs procedures at the customs authority of the place where the machinery and equipment are installed. At the time of registration of the customs declaration, the taxpayer shall declare the goods in detail on the customs declaration. Where a detailed declaration cannot be made on the customs declaration, the taxpayer shall prepare a detailed list of the imported goods using Form No. 8 in Appendix II to this Circular through the customs electronic data processing system, or using Form No. 31 in Appendix I to this Circular, and attach it to the customs declaration.

8. Procedures for duty exemption for goods in excess of an organisation's duty exemption allowance as provided in clause 2 of Article 7 of Decree No. 134/2016/NĐ-CP

a) The dossier requesting duty exemption shall be sent to the Customs Department at least 15 working days before customs procedures are carried out;

b) Where the dossier requesting duty exemption is incomplete, within a maximum of 05 working days from the date of receipt of the dossier, the Customs Department must notify the organisation or individual to complete the dossier;

c) Within no later than 15 working days from the date of receipt of the complete dossier, the Ministry of Finance shall issue a decision on duty exemption or a notice of non-exemption on the basis of the proposal of the Customs Department;

d) Based on the customs dossier and the decision on duty exemption of the Ministry of Finance, the customs authority where customs procedures are carried out shall carry out the duty exemption procedures upon carrying out customs procedures in accordance with clause 3 of this Article.

9. Procedures for import duty exemption in special cases

a) Where a taxpayer is entitled to import duty exemption for goods imported to create fixed assets for a project as provided in Article 16 of Law No. 107/2016/QH13 but does not import the goods and is instead permitted to receive goods that have already been exempted from import duty and are transferred by another organisation or individual in Vietnam, the taxpayer shall register a new customs declaration for the goods received by transfer and shall be exempted from import duty on the condition that the transfer price does not include import duty. The organisation or individual transferring the goods is not required to repay the exempted import duty amount;

b) An organisation or individual that imports goods under entrustment or wins a bid to import goods for supply to the entities specified in Article 16 of Law No. 107/2016/QH13 shall be exempted from import duty on the goods imported under entrustment or under the winning bid, on the condition that the supply price of the goods under the entrustment contract or the winning bid price under the bid-winning decision does not include import duty;

c) A finance leasing company that imports goods to supply under finance lease to the entities specified in Article 14, Article 16, Article 17 and Article 25 of Decree No. 134/2016/NĐ-CP and at point a of clause 21 of Article 16 of Law No. 107/2016/QH13, as amended and supplemented by Law No. 90/2025/QH15, shall be exempted from import duty on the condition that the lease price does not include import duty. Where the goods imported for finance lease are not used for the proper duty-exempt purpose, the finance leasing company must register a new customs declaration and pay duty at the time of registration of the new declaration. Where a new customs declaration is not registered, the customs authority shall carry out duty assessment in accordance with regulations;

d) Where all or part of a project eligible for investment incentives is transferred to another organisation or individual, the project owner shall notify the information indicators specified in Form No. 9 in Appendix II to this Circular through the customs electronic data processing system, or using Form No. 32 in Appendix I to this Circular, to the customs authority receiving the notification of the Duty Exemption List before transferring the project, and is not required to repay the exempted import duty amount for the goods transferred under the project.

The organisation or individual receiving the transferred project must register a new customs declaration for the goods received by transfer and shall be exempted from import duty if, at the time of the transfer, the investment project is still eligible for investment incentives in accordance with the investment law. The time limit for registering the new customs declaration is no later than 60 days from the date of issuance of the adjusted investment certificate or of the decision approving the adjustment of the investment policy, or no later than 60 days from the date of signing the transfer contract or the written agreement on the transfer of all or part of the project, where the project is not subject to approval of the investment policy or to the issuance of an investment registration certificate.

The customs authority receiving the Duty Exemption List of the transferring project owner shall stop the use of the Duty Exemption List on the System or revoke the paper Duty Exemption List and the deduction monitoring sheet of the transferring project owner; and shall receive the Duty Exemption List for the quantity of goods that the transferring project owner has not yet fully imported.

Where the entire project is transferred but the project owner has not yet fully imported the goods under the Duty Exemption List, or where part of the project is transferred but the project owner has not yet fully imported the goods under the Duty Exemption List belonging to the transferred part of the project, the organisation or individual receiving the transfer shall notify the Duty Exemption List for the goods not yet fully imported belonging to the transferred project or the transferred part of the project.

Where part of the project is transferred and the project owner has not yet fully imported the goods under the Duty Exemption List belonging to the part of the project that continues to be implemented, the transferring project owner shall notify the Duty Exemption List for the quantity of goods not yet fully imported belonging to the part of the project that continues to be implemented.

đ) Where goods imported with import duty exemption to create fixed assets of a project eligible for investment incentives are used for another project eligible for investment incentives of the same project owner, the investor shall register a new customs declaration for the quantity of goods transferred and shall be exempted from import duty if the following conditions are met: the price of the imported goods transferred does not include import duty; the goods are suitable for the field and scale of the receiving project eligible for investment incentives; the goods satisfy the regulations on fixed assets; and the goods are named in the Duty Exemption List of the receiving project that has been notified to the customs authority.

The goods received shall be deducted from the Duty Exemption List of the receiving project that has been notified to the customs authority. The project owner making the transfer may additionally import a quantity of goods to replace the goods transferred. The project owner making the transfer shall notify the supplementary Duty Exemption List in accordance with clause 5 of Article 13 of this Circular.

e) Imported goods falling under the cases specified in Article 16 (except for the cases specified in clauses 6 and 7 of Article 16) of Law No. 107/2016/QH13, as amended and supplemented by Law No. 90/2025/QH15 and Law No. 133/2025/QH15, which must be destroyed and have actually been destroyed in accordance with the law shall be exempted from import duty. The destruction must comply with the relevant provisions of law and be under the direct supervision of customs officers. Before the destruction, the taxpayer must send a written notice to the customs authority where the import customs declaration was registered, clearly stating the reason for the destruction, the names of the goods to be destroyed, and the time and place of the destruction; and the written permission for the destruction issued by the specialised management agency or the Department of Agriculture and Environment.

Within 30 days from the date of destruction, the taxpayer must submit to the customs authority where the import declaration was registered: the record certifying the results of the destruction, which must bear the full name, signature and seal of the director of the enterprise having the goods destroyed; the full names and signatures of the customs officer supervising the destruction and of the persons assigned by the director of the enterprise to carry out and supervise the destruction; and the signature of the representative of the relevant State agency (if any).

10. Recovery of exempted duty amounts

The customs authority shall carry out duty assessment in accordance with the law on tax administration to recover the exempted duty amount in the following cases:

a) Where the customs authority discovers that the taxpayer has changed the use purpose of, or has transferred for domestic consumption, goods that have been exempted from duty but has not voluntarily declared and paid duty to the customs authority;

b) Where so recommended by an inspection, examination or audit agency or another competent agency.

Article 29. Notification and inspection of the use of duty-exempt goods

1. Notification of the use of goods exempt from import duty

a) Entities required to notify

The project owner shall be responsible for notifying the situation of the use of duty-exempt goods according to the information indicators specified in Form No. 10 in Appendix II to this Circular through the customs electronic data processing system, or using Form No. 33 in Appendix I to this Circular, to the customs authority receiving the Duty Exemption List, in the cases where the Duty Exemption List must be notified to the customs authority.

b) Time and time limit for notification

b.1) Annually, within 90 days from the end of the financial year, the organisation or individual shall notify the situation of the use of duty-exempt goods during the financial year to the customs authority receiving the Duty Exemption List, until the goods under the Duty Exemption List notified to the customs authority have been fully imported or the Duty Exemption List has expired;

b.2) Every 03 years from the year in which the import of goods under the Duty Exemption List is completed or the year in which the Duty Exemption List expires, the organisation or individual shall notify the situation of the use of duty-exempt goods to the customs authority receiving the Duty Exemption List within 90 days from the end of the financial year, until the project terminates its operation or all duty-exempt goods have been re-exported out of Vietnam, have had their duty-exempt purpose changed, have been transferred for domestic consumption, or have been destroyed in accordance with the law. Where there are suspicious signs, the customs authority shall request the organisation or individual to notify the situation of the use of duty-exempt goods;

b.3) Where an organisation or individual changes the duty-exempt purpose or transfers goods for domestic consumption, the taxpayer shall register a new customs declaration in accordance with Article 25 of Decree No. 08/2015/NĐ-CP, as amended and supplemented by clause 12 of Article 1 of Decree No. 167/2025/NĐ-CP;

b.4) Where all or part of a project eligible for investment incentives is transferred to another organisation or individual as provided at point d of clause 9 of Article 28 of this Circular, the organisation or individual receiving the transfer shall be responsible for notifying the situation of the use of goods exempt from import duty in accordance with points b.1, b.2 and b.3 of this clause;

b.5) For the cases of import duty exemption specified in Article 15 and Article 23 of Decree No. 134/2016/NĐ-CP, the notification of the situation of the use of duty-exempt goods must be made annually for a period of 05 years from the date on which the project officially commences operation.

For the cases of import duty exemption specified at point c of clause 21 of Article 16 of Law No. 107/2016/QH13, as amended and supplemented by clause 3 of Article 5 of Law No. 90/2025/QH15 and clause 6 of Article 25 of Law No. 133/2025/QH15, the notification of the situation of the use of duty-exempt goods must be made annually for a period of 05 years from the commencement of the research and production.

Within 30 days from the end of the 05-year period, the project owner shall register a new customs declaration and declare and pay duty on the raw materials, supplies and components imported with duty exemption which have not been fully used within the 05-year period.

2. In the case of importing raw materials and supplies used for manufacturing as specified at point b of clause 21 of Article 16 of Law No. 107/2016/QH13, as amended and supplemented by Law No. 90/2025/QH15, and at point a of clause 11, point b of clause 15 and point a of clause 16 of Article 16 of Law No. 107/2016/QH13, the project owner shall do as follows:

a) Within 30 days from the date of completion of the manufacture of the machinery or equipment, or of the components, parts, detachable parts and spare parts of the machinery or equipment, the project owner shall notify the customs authority receiving the Duty Exemption List of the completion of the manufacture according to the information indicators specified in Form No. 11 in Appendix II to this Circular through the customs electronic data processing system, or using Form No. 34 in Appendix I to this Circular. Where the goods are not fully used, within 30 days from the date of completion of the manufacture, the project owner must register a new customs declaration and declare and pay duty at the time of registration of the new customs declaration;

b) Within 60 days from the date of receipt of the project owner's notification referred to at point a of this clause, the customs authority receiving the notification of the Duty Exemption List shall conduct an inspection at the project owner's premises to determine the quantity of duty-exempt imported goods that has been used for the proper purpose of manufacturing the machinery or equipment, or the components, parts, detachable parts and spare parts of the machinery or equipment. Where the customs authority discovers that the project owner has not fully used the duty-exempt goods or has changed their use purpose but has not registered a new customs declaration, it shall carry out duty assessment in accordance with regulations;

c) The project owner shall notify the situation of the use of goods imported for manufacturing in accordance with clause 1 of this Article. From the year in which the manufacture is completed, the project owner shall notify the use of the products resulting from the manufacture.

3. Where duty-exempt goods are imported as a combination or a production line and must be imported in multiple shipments, with no deduction according to the quantity of goods at the time of registration of the customs declaration, in addition to the provisions of clause 1 of this Article, the project owner shall do as follows:

a) Within 30 days from the date of completion of the installation of the assembly or production line, the project owner shall notify the customs authority that received the Duty Exemption List of the completion of the installation of the assembly or production line according to the information criteria prescribed in Form No. 12 in Appendix II to this Circular through the customs electronic data processing system, or according to Form No. 35 in Appendix I to this Circular. Where the goods are not fully used, within 30 days from the date of completion of the installation of the assembly or production line, the project owner must register a new customs declaration and declare and pay duty at the time of registration of the new customs declaration;

b) Within 60 days from the date of receipt of the project owner's notice of completion of the installation of the assembly or production line, the customs authority that received the notification of the Duty Exemption List shall conduct an inspection at the project owner's premises to determine that the duty-exempt imported goods have been used for the proper purpose of installation into the duty-exempt assembly or production line. Where the customs authority detects that the project owner has not fully used the duty-exempt goods under the assembly or production line or has changed their use purpose but has not registered a new customs declaration, the customs authority shall carry out duty assessment in accordance with regulations;

c) The project owner shall notify the situation of use of the imported goods for the completion of the installation of the assembly or production line in accordance with clause 1 of this Article. From the year of completion of the installation of the assembly or production line, the project owner shall notify the situation of use in respect of the products obtained after the completion of the installation.

4. Inspection of the use of duty-exempt goods

a) The customs authority that received the notification of the Duty Exemption List shall inspect the use of the duty-exempt goods at the project owner's premises on the basis of the application of risk management;

b) The inspection shall be carried out in accordance with the order and procedures for tax inspection at the taxpayer's premises prescribed in Article 39 of this Circular.

5. Handling of inspection results

a) Where the inspection results determine that the conditions for duty exemption are satisfied, the customs authority shall accept the declaration contents of the project owner or of the taxpayer;

b) Where the inspection results determine that the conditions for duty exemption are not satisfied, the customs authority shall carry out duty assessment in accordance with the law on tax administration.

Article 30. Dossier, competence, order and procedures for settling duty reduction; recovery of the reduced duty amount

1. Duty reduction dossier

The duty reduction dossier for exported and imported goods eligible for duty reduction as prescribed in Article 18 of Law No. 107/2016/QH13 comprises:

a) An official letter requesting duty reduction according to Form No. 13 in Appendix II to this Circular; where the customs electronic data processing system encounters a failure, it shall be made according to Form No. 36 in Appendix I to this Circular;

b) The insurance contract and the notice of payment of compensation of the insurance organisation (if any); where the insurance contract does not include the content of compensation for duty, there must be a certification of the insurance organisation; the contract or the minutes of the compensation agreement of the carrier in the case of damage caused by the carrier (if any);

c) Documents and minutes of the competent authority in the locality where the damage arose certifying the cause of the damage

c.1) A written certification of one of the following agencies or organisations: the commune-level People's Committee, the Management Board of the Industrial Park, Export Processing Zone or Economic Zone, the Border Gate Management Board, the Airport Authority or the Maritime Port Authority of the place where the force majeure event occurred, on the natural disaster, catastrophe, epidemic or unexpected accident causing material damage and directly affecting production and business (01 original);

c.2) The minutes of the competent public security authority certifying the fire (01 original).

d) The inspection certificate of a trader providing inspection services on the quantity of goods lost or the actual loss ratio of the goods (01 original).

2. Procedures and competence for duty reduction

a) The taxpayer shall submit the dossier to the customs authority where customs procedures are carried out, at the time of carrying out customs procedures or no later than 30 days from the date of the documents prescribed at points c and d of clause 1 of this Article;

b) Where, at the time of carrying out customs procedures, the taxpayer submits a complete dossier as prescribed, the customs authority shall examine the dossier, conduct physical inspection of the goods, examine the conditions for duty reduction and grant the duty reduction within the time limit for carrying out customs procedures as prescribed in Article 23 of Law No. 54/2014/QH13;

c) Where the taxpayer submits the dossier after the time of carrying out customs procedures.

Within 30 days from the date of receipt of the complete dossier, the Regional Sub-department of Customs shall be responsible for compiling the dossier, verifying the information, appraising the accuracy and completeness of the dossier and issuing a decision on duty reduction according to Form No. 37 in Appendix I to this Circular, or notifying the taxpayer of the reason for not being eligible for duty reduction and of the amount of duty payable. Where the dossier is incomplete, the customs authority shall notify the taxpayer within 03 working days from the date of receipt of the dossier.

The taxpayer shall explain and supplement information and documents within 05 working days from the date of receipt of the notice of the customs authority. The time limit for settling the duty reduction dossier does not include the time during which the taxpayer explains and supplements information and documents at the request of the customs authority in the course of settling the dossier.

Where physical inspection is required in respect of goods that have passed through the customs supervision area in order to have sufficient grounds for settling the duty reduction, the customs authority shall issue a decision on tax inspection at the taxpayer's premises and carry out the tasks prescribed at this point within a maximum time limit of 40 days from the date of receipt of the complete dossier. Physical inspection of the damaged goods shall be carried out where necessary and where conditions for inspection still exist, except where the damaged goods cannot be inspected, such as petroleum, liquids and flammable substances; or goods entirely damaged by natural disaster or fire.

Physical inspection of the damaged goods shall be carried out in accordance with the order and procedures for tax inspection at the taxpayer's premises prescribed in Article 39 of this Circular.

The customs authority shall receive the duty reduction dossier and respond on the receipt of the duty reduction dossier through the customs electronic data processing system. Where the System encounters a failure, the customs authority shall process the paper dossier.

3. Recovery of the reduced duty amount

Where the damaged imported goods are not eligible for duty reduction, the customs authority shall carry out duty assessment to recover the reduced duty amount in accordance with the law on tax administration.

4. Where the customs electronic data processing system has the function of processing, receiving, responding to and digitally signing notices or decisions on duty reduction, the customs authority shall carry out the processing on the customs electronic data processing system.

Article 31. Non-collection of duty on exported and imported goods

1. The cases of non-collection of duty on exported and imported goods shall comply with Article 37a of Decree No. 134/2016/NĐ-CP, as supplemented by clause 19 Article 1 of Decree No. 18/2021/NĐ-CP.

2. Non-collection of duty dossier

a) Non-collection of duty on goods eligible for duty refund but for which duty has not yet been paid as prescribed in Article 33, Article 34, Article 35, Article 36 and Article 37 of Decree No. 134/2016/NĐ-CP, as amended and supplemented by Decree No. 18/2021/NĐ-CP.

In addition to the official letter requesting non-collection of duty according to Form No. 38 in Appendix I to this Circular, the taxpayer shall submit a dossier similar to the duty refund dossier prescribed in clause 1 Article 11 of this Circular.

b) Non-collection of duty on goods that are not required to pay import duty or export duty as prescribed in Article 33 and Article 34 of Decree No. 134/2016/NĐ-CP, as amended and supplemented by Decree No. 18/2021/NĐ-CP.

b.1) In the case of non-collection of import duty on exported goods that must be re-imported as prescribed in Article 33 of Decree No. 134/2016/NĐ-CP, as amended and supplemented by Decree No. 18/2021/NĐ-CP

b.1.1) An official letter requesting non-collection of duty according to Form No. 14 in Appendix II to this Circular through the customs electronic data processing system, or in paper form according to Form No. 38 in Appendix I to this Circular;

b.1.2) The payment documents for the exported goods in the case where payment has been made;

b.1.3) The export contract, the export entrustment contract if the export is in the form of entrusted export (if any);

b.1.4) 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 b.1.5 of this clause);

b.1.5) The exporter's invoice in accordance with the law on invoices in the case of goods exported into a non-tariff zone that must be re-imported;

b.1.6) 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 there being no consignee, clearly stating the reason for, and the quantity and category of, the goods returned, in the case of goods that must be imported back because the foreign customer refused to take delivery of the goods or because there is no consignee according to the carrier's notice.

In the case of force majeure, or where the taxpayer itself detects that the goods contain errors or defects and must be imported back, this document is not required, but the reason for importing the returned goods must be clearly stated in the official letter requesting non-collection of duty.

b.1.7) 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 an organisation or individual in Vietnam to an organisation or individual abroad through postal and international express delivery services but which could not be delivered to the consignee and must be re-imported.

b.2) In the case of non-collection of export duty on imported goods that must be re-exported as prescribed in Article 34 of Decree No. 134/2016/NĐ-CP, as amended and supplemented by Decree No. 18/2021/NĐ-CP

b.2.1) An official letter requesting non-collection of duty according to Form No. 14 in Appendix II to this Circular through the customs electronic data processing system, or in paper form according to Form No. 38 in Appendix I to this Circular;

b.2.2) The exporter's invoice in accordance with the law on invoices in the case of goods imported and subsequently exported into a non-tariff zone;

b.2.3) 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.2.2 of this clause);

b.2.4) The commercial invoice under the import contract in the case of imported goods that must be re-exported and returned to the foreign goods owner, together with the written agreement on returning the goods to the foreign party;

b.2.5) The export contract in the case of imported goods sold abroad or sold into a non-tariff zone; the export entrustment contract if the export is in the form of entrusted export;

b.2.6) The import contract in the case of importation of goods; the import entrustment contract if the import is in the form of entrusted import; the payment documents for the imported goods in the case where payment has been made;

b.2.7) The written notice of the postal enterprise or the international express delivery service enterprise on the failure to deliver to the consignee;

b.2.8) 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 vessels, together with the list of payment documents of the foreign shipping lines.

3. Responsibilities of the taxpayer

The taxpayer shall declare the information criteria of the official letter requesting non-collection of duty and of the related documents and materials in Appendix II to this Circular and send them to the customs electronic data processing system.

Where the criteria prescribed at this point cannot yet be declared, the taxpayer shall submit digitally signed copies of the documents and materials relating to the criteria that cannot yet be declared and send them to the customs authority through the customs electronic data processing system.

Where the customs electronic data processing system encounters a failure, the taxpayer shall submit to the customs authority 01 original of the official letter requesting non-collection of export duty or import duty according to Form No. 38 in Appendix I to this Circular, and the paper copies of the documents and materials prescribed in clause 2 of this Article.

4. Responsibilities of the customs authority

a) The customs authority receiving the dossier requesting non-collection of duty shall receive and process the dossier through the customs electronic data processing system. Where the System encounters a failure, the customs authority shall receive and process the paper dossier;

b) Within 03 working days from the date of receipt of the dossier requesting non-collection of duty, the customs authority shall respond to the taxpayer on the acceptance of the dossier requesting non-collection of duty through the customs electronic data processing system according to Form No. 3 in Appendix II to this Circular. In the case of a paper dossier, the customs authority shall notify the taxpayer according to Form No. 05 in Appendix I to this Circular.

Where explanation or supplementation is required, the customs authority shall respond to the taxpayer through the customs electronic data processing system according to Form No. 7 in Appendix II to this Circular. In the case of a paper dossier, the customs authority shall notify the taxpayer according to Form No. 06 in Appendix I to this Circular.

The time limit for supplementing and explaining the dossier is 05 working days from the date of receipt of the notice of the customs authority. Where the taxpayer fails to supplement or explain the dossier beyond that time limit, the customs authority shall respond to the taxpayer, through the customs electronic data processing system, that the dossier does not provide sufficient grounds for consideration and handling. In the case of a paper dossier, the customs authority shall notify the taxpayer according to Form No. 02 in Appendix I to this Circular.

The time during which the taxpayer supplements and explains information and documents at the request of the customs authority in the course of settling the dossier shall not be counted towards the time limit for processing the non-collection of duty.

5. Classification of dossiers

a) A dossier for non-collection of duty on exported and imported goods eligible for duty refund but for which duty has not yet been paid as prescribed at point a clause 1 Article 37a of Decree No. 134/2016/NĐ-CP, as supplemented by clause 19 Article 1 of Decree No. 18/2021/NĐ-CP, shall be classified in the same manner as a duty refund dossier as prescribed in clause 2 Article 30 of Decree No. 252/2026/NĐ-CP;

b) A dossier for non-collection of duty on exported and imported goods that are not required to pay duty as prescribed at point b clause 1 Article 37a of Decree No. 134/2016/NĐ-CP, as supplemented by clause 19 Article 1 of Decree No. 18/2021/NĐ-CP, is not required to be classified.

6. Order and procedures for non-collection of duty

a) In the case of non-collection of duty on exported and imported goods eligible for duty refund but for which duty has not yet been paid as prescribed at point a clause 1 Article 37a of Decree No. 134/2016/NĐ-CP, as supplemented by clause 19 Article 1 of Decree No. 18/2021/NĐ-CP, the procedures for submission, receipt and processing of the non-collection of duty dossier shall be carried out in the same manner as the procedures for submission, receipt and processing of the duty refund dossier prescribed in Article 11 of this Circular;

b) In the case of non-collection of duty on exported and imported goods that are not required to pay duty as prescribed at point b clause 1 Article 37a of Decree No. 134/2016/NĐ-CP, as supplemented by clause 19 Article 1 of Decree No. 18/2021/NĐ-CP.

b.1) Where the initial export or import customs declaration of the re-imported or re-exported consignment does not give rise to a duty amount requested for refund and the taxpayer submits the non-collection of duty dossier at the time of carrying out customs procedures.

The customs authority receiving the dossier requesting non-collection of duty shall examine the dossier and conduct physical inspection of the goods (except for priority enterprises). Where there are sufficient grounds to determine that the re-imported goods are the goods previously exported and that the re-exported goods are the goods previously imported, the customs authority shall issue a decision on non-collection of import duty on the re-imported goods and on non-collection of export duty on the re-exported goods within the time limit for carrying out customs procedures, through the customs electronic data processing system. Where the paper dossier is processed or where the customs electronic data processing system does not yet have a digital signature function, the customs authority shall issue the decision and send it to the taxpayer and the related authorities (if any) according to Form No. 16 in Appendix I to this Circular.

The time limit for carrying out customs procedures shall comply with Article 23 of Law No. 54/2014/QH13.

b.2) Where the initial export or import customs declaration of the re-imported or re-exported consignment gives rise to a duty amount requested for refund.

b.2.1) Where the re-imported or re-exported goods do not undergo customs procedures at the same location as the goods upon the initial export or import.

The customs authority receiving the dossier requesting non-collection of duty in respect of the re-imported or re-exported goods shall issue the decision on non-collection of duty for the re-imported or re-exported consignment after the customs authority where the export duty or import duty amount requested by the taxpayer for refund arose has determined that the conditions for duty refund in respect of the initially exported or imported goods are satisfied, through the customs electronic data processing system. Where the paper dossier is processed or where the customs electronic data processing system does not yet have a digital signature function, the customs authority shall issue the decision on non-collection of duty and send it to the taxpayer and the related authorities (if any) according to Form No. 16 in Appendix I to this Circular.

The duty amount already paid on the re-imported or re-exported goods shall be handled as overpaid duty in accordance with Article 7 of this Circular.

b.2.2) Where the re-imported or re-exported goods undergo customs procedures at the same location as the goods upon the initial export or import.

Where the customs authority has not yet determined, at the time of customs clearance, that the re-imported or re-exported goods are the goods previously exported or previously imported, the customs authority receiving the dossier requesting non-collection of duty in respect of the re-imported or re-exported goods shall receive the dossier and carry out the non-collection of duty procedures after the completion of the duty refund procedures for the initially exported or imported goods.

The customs authority receiving the dossier requesting non-collection of duty in respect of the re-imported or re-exported goods shall issue a decision on non-collection of import duty on the re-imported goods and on non-collection of export duty on the re-exported goods through the customs electronic data processing system. Where the paper dossier is processed or where the customs electronic data processing system does not yet have a digital signature function, the customs authority shall issue the decision and send it to the taxpayer and the related authorities (if any) according to Form No. 16 in Appendix I to this Circular.

b.3) Where the initial export or import customs declaration does not give rise to a duty amount requested for refund but the taxpayer has paid duty on the re-import or re-export declaration and submits the dossier requesting non-collection of duty after the re-imported or re-exported goods have been granted customs clearance

The customs authority receiving the dossier requesting non-collection of duty in respect of the re-imported or re-exported goods shall examine the customs dossier and, where there are sufficient grounds to determine that the re-imported goods are the goods previously exported and that the re-exported goods are the goods previously imported, shall issue a decision on non-collection of import duty on the re-imported goods and on non-collection of export duty on the re-exported goods through the customs electronic data processing system. Where the paper dossier is processed or where the customs electronic data processing system does not yet have a digital signature function, the customs authority shall issue the decision and send it to the taxpayer and the related authorities (if any) according to Form No. 16 in Appendix I to this Circular.

The customs authority shall issue the decision on non-collection of duty within 05 working days from the date of the notice of receipt of the dossier. The duty amount already paid on the re-imported or re-exported goods shall be handled as overpaid duty in accordance with Article 7 of this Circular.

For the cases mentioned at points b.1, b.2 and b.3 of clause 6 of this Article, where the customs authority examines the dossier and conducts physical inspection of the goods and determines that there are insufficient grounds for non-collection of duty, the customs authority shall notify the taxpayer that the dossier does not satisfy the conditions for non-collection of duty. In the case of a paper dossier or where the customs electronic data processing system does not yet have a digital signature function, the customs authority shall send the notice to the taxpayer according to Form No. 02 in Appendix I to this Circular.

7. Competence to issue decisions on non-collection of duty

The head of the customs authority receiving the dossier requesting non-collection of duty in respect of the re-imported or re-exported goods has the competence to issue the decision on non-collection of duty.

Article 32. Dossier for exported and imported goods not subject to duty

1. The cases of exported and imported goods not subject to duty shall comply with the law on taxation.

2. Dossier for goods not subject to export duty or import duty

Where goods are not subject to export duty or import duty, in addition to the documents in the customs dossier prescribed in Law No. 54/2014/QH13, as amended and supplemented by Law No. 90/2025/QH15, and in the documents guiding the implementation thereof, the taxpayer shall additionally submit or present the following documents:

a) Imported goods being aid goods

a.1) Imported goods being non-refundable aid not falling under official development assistance (ODA) of foreign agencies, organisations and individuals for Vietnam: the decision approving the project or non-project, or the investment decision together with the project or non-project document as prescribed in clause 1 Article 24 of Decree No. 313/2025/NĐ-CP of the Government on the management and use of non-refundable aid not falling under official development assistance of foreign agencies, organisations and individuals for Vietnam, and the legal documents amending/replacing it (if any);

a.2) Imported goods using official development assistance (ODA) funds

The dossier comprises the documents prescribed in clause 1 Article 90 of Decree No. 242/2025/NĐ-CP of the Government providing for the management and use of official development assistance (ODA) funds and foreign concessional loans, as amended and supplemented by Decree No. 119/2026/NĐ-CP, and the legal documents amending/replacing it (if any).

a.2.1) The specific international treaty or the specific agreement on non-refundable ODA funds, or the written exchange 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/project, or the approved feasibility study report.

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

a.3.1) Imported goods being emergency international aid goods for relief and remediation of the consequences of natural disasters as prescribed in Decree No. 50/2020/NĐ-CP of the Government providing for the receipt, management and use of emergency international aid for relief and remediation of the consequences of natural disasters; Decree No. 53/2026/NĐ-CP of the Government amending and supplementing a number of articles of the Decrees in the field of dykes and natural disaster prevention and control.

The dossier comprises the documents prescribed at point đ clause 2 Article 13 of Decree No. 50/2020/NĐ-CP and Article 62 of Decree No. 53/2026/NĐ-CP:

- The document, or the adjustment of the document, on emergency international aid for remediation of the consequences of natural disasters of the competent authority.

- The international aid document.

a.3.2) Imported goods being emergency international aid goods for relief and assistance under Decision No. 27/2026/QĐ-TTg of the Prime Minister providing for the receipt and coordination of relief and assistance resources from foreign countries and the dispatch of Vietnamese forces and means abroad to participate in response, consequence remediation, humanitarian assistance and disaster relief activities

The dossier comprises the following documents:

- The decision document of the competent authority on the receipt of international aid amounts for relief and for assistance in remedying consequences in a state of emergency.

- An international treaty between the Vietnamese side and the foreign aid partners for the receipt of the aid amount, or an international agreement between the Vietnamese side and the foreign aid partners for the receipt of the aid amount.

b) Goods imported by Vietnamese organisations and individuals for the implementation of Vietnam's non-refundable aid projects for foreign countries

b.1) The project approval decision (for projects implemented under bilateral international treaties) or the aid decision (for projects implemented under Decree No. 305/2025/NĐ-CP of the Government on Vietnam's aid to foreign countries) of the competent level, which clearly states that the form of provision is Vietnam's non-refundable aid;

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

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

c) Goods exported for the implementation of Vietnam's non-refundable aid projects for foreign countries

c1) The aid decision of the competent level as prescribed in Decree No. 305/2025/NĐ-CP and the legal documents amending/replacing it (if any), or the project approval decision (for projects implemented under bilateral international treaties);

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

c.3) The contract for supplying goods to the project (in the case where the project-implementing unit does not directly export).

d) The finance lease contract in the case where a finance leasing company imports goods from abroad and brings them directly into a non-tariff zone for finance leasing to an enterprise in the non-tariff zone, in which the finance lease price does not include import duty.

3. Dossier for imported goods not subject to value-added tax

Where imported goods are not subject to value-added tax, in addition to the documents of the customs dossier as prescribed in Law No. 54/2014/QH13, as amended and supplemented by Law No. 90/2025/QH15, and the documents guiding its implementation, the taxpayer must, depending on each case, additionally submit or present one of the following documents:

a) Imported goods being machinery, equipment, spare parts and supplies of a type not yet produced domestically 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 produced domestically which need to be imported to carry out activities of searching, exploring and developing oil and gas fields; aircraft, helicopters, gliders, drilling rigs and ships of a type not yet produced domestically which need to be imported to create fixed assets of the enterprise or leased from foreign parties for use in production, business or leasing.

a.1) The sales contract under the bidding result, or the goods supply contract, or the service supply contract issued by the establishment winning the bid or designated for the bid, or by the service-providing unit, clearly stating that it does not include value-added tax;

a.2) The import entrustment contract, in the case of entrusted importation, clearly stating that it does not include value-added tax;

a.3) A document of the competent State authority in accordance with the Law on Science, Technology and Innovation No. 93/2025/QH15 assigning tasks to organisations to implement scientific research and technological development programmes, projects and topics, or a science and technology contract between the ordering party and the party receiving the order to perform the science and technology contract, in respect of machinery, equipment and supplies of a type not yet produced domestically which need to be imported for direct use in scientific research and technological development activities;

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

b) The written certification of the Ministry of National Defence that the imported goods directly serve national defence, or of the Ministry of Public Security that they directly serve security, in respect of imported goods being national defence and security products not subject to value-added tax;

c) The finance lease contract in the case where a finance leasing company imports goods from abroad and brings them directly into a non-tariff zone for finance leasing to an enterprise in the non-tariff zone, in which the finance lease price does not include value-added tax;

d) The contract for selling goods to an export processing enterprise or a non-tariff zone under the bidding result or bid designation, in which it is stipulated that the winning bid price does not include import duty, in respect of goods which contractors import from abroad and bring directly into the export processing enterprise or the non-tariff zone for the construction of workshops and offices and the installation of equipment under the bidding result;

đ) The written certification of the importation of publications for business purposes issued by the competent authority in accordance with the law on publishing, in respect of goods being newspapers, magazines, newsletters, special issues, political books, textbooks, curricula, books of legal documents, scientific and technical books, books serving external information, books printed in ethnic minority languages, and propaganda and agitation pictures, photographs and 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;

e) The written approval for the receipt of goods given in support or sponsorship, issued by the receiving agencies and organisations, in respect of imported goods given in support of or sponsorship for the prevention and combat of, and the remedying of consequences of, catastrophes, natural disasters, epidemics and wars, which are not subject to value-added tax.

4. The dossier for imported goods not subject to special consumption tax shall comply with the law on special consumption tax.

Article 33. Order of duty assessment

1. The customs authority shall determine goods subject to duty assessment as prescribed in clause 1 and clause 2 Article 39 of Decree No. 252/2026/NĐ-CP.

2. Calculation of the assessed duty amount

a) The assessed duty amount shall be determined on the basis of the name of the goods, quantity, category, code, origin, value, duty rate, exchange rate for duty calculation and duty calculation method as prescribed;

b) Where duty is assessed on a part of the total goods of the same category covered by different customs declarations and the duty amounts have been determined on the first-time export and import declarations, the assessed duty amount shall be determined according to the average duty amount of goods of the same category under the following formula:

c) Where the first-time import customs declaration concerns goods not subject to duty, or there are no data on the duty amount, or the customs declaration has been cancelled in accordance with the law on customs, or there is no customs declaration, the customs authority shall base itself on the name of the goods, category, value, code, origin, duty rate and duty calculation method of identical goods or similar goods stored in the customs authority's database in order to carry out the duty assessment. The exchange rate for duty calculation shall be the exchange rate at the time of issuance of the duty assessment decision.

3. The customs authority shall determine the difference between the duty amount payable and the duty amount declared by the taxpayer.

4. The time limit for paying the assessed duty amount shall comply with clause 5 Article 4 of this Circular.

5. The customs authority shall make working minutes to serve as the basis for duty assessment where it is necessary to further clarify with the taxpayer the relevant contents serving as the basis for duty assessment (if any); minutes are not required in the following cases:

a) The tax declarant is unable to calculate the duty amount payable by himself/herself;

b) The customs authority carries out the duty assessment under the conclusion of an inspection, examination or audit agency or another competent agency after the inspection, examination or audit at the tax declarant's head office, or the duty amount to be assessed has been anticipated in the conclusion;

c) Imported goods eligible for duty exemption or not subject to duty which are assets securing loans as prescribed in Article 39 of Decree No. 252/2026/NĐ-CP;

d) Imported goods for which customs procedures have not been completed and which are distrained for auction under a decision of a competent authority or a judgment or decision of a Court, being subject to duty payment as prescribed in Article 39 of Decree No. 252/2026/NĐ-CP.

6. The customs authority shall issue a duty assessment decision using Form No. 39 in Appendix I to this Circular and send it to the taxpayer as prescribed in clause 9 of this Article. The duty assessment decision shall clearly state the reasons, the legal bases, the assessed duty amount, the duty payment time limit and the time limit for calculating late-payment interest.

7. Where the issued duty assessment decision is incomplete or inaccurate, the head of the customs authority shall issue a decision amending and supplementing the duty assessment decision using Form No. 39 in Appendix I to this Circular, or issue a decision annulling the duty assessment decision using Form No. 40 in Appendix I to this Circular.

8. Where the duty, late-payment interest and fines have been paid by the taxpayer under a duty assessment decision but that duty assessment decision is amended and supplemented so as to reduce the duty amount payable, or is annulled, or where the duty, late-payment interest and fines already paid are greater than the duty, late-payment interest and fines payable, the customs authority shall handle the overpaid duty, late-payment interest and fines for the taxpayer in the amount of the difference as prescribed in Article 15 of this Circular.

9. The duty assessment decision, the decision amending and supplementing the duty assessment decision and the decision annulling the duty assessment decision must be sent to the taxpayer, the person authorised by the taxpayer, the guarantor and the person paying duty on behalf of the taxpayer within 08 working hours from the time of signing.

10. Where the customs electronic data processing System has the function of processing, making minutes and issuing duty assessment decisions, decisions amending and supplementing duty assessment decisions and decisions annulling duty assessment decisions, the customs authority shall carry out the handling on the customs electronic data processing System.

Article 34. Procedures and dossiers for freezing outstanding duty

1. The cases of freezing of outstanding duty shall comply with clause 1 Article 20 of Law No. 108/2025/QH15 and clause 1 Article 34 of Decree No. 252/2026/NĐ-CP.

2. Dossier for freezing outstanding duty

a) For taxpayers prescribed at point a clause 1 Article 20 of Law No. 108/2025/QH15: The death certificate or death notice or papers replacing the death notice in accordance with the law on civil status, or a court decision declaring a person dead or having lost civil act capacity;

b) For taxpayers prescribed at point b clause 1 Article 20 of Law No. 108/2025/QH15: The taxpayer's dissolution decision or the notified information on the taxpayer undergoing dissolution procedures on the national business registration information system;

c) For taxpayers prescribed at point c clause 1 Article 20 of Law No. 108/2025/QH15: The notice of the competent Court on the acceptance of the petition for the opening of bankruptcy procedures, or the freezing of outstanding duty under a written request of the Court in accordance with the law on restoration and bankruptcy;

d) For taxpayers prescribed at point đ clause 1 Article 20 of Law No. 108/2025/QH15: The written certification of the commune-level People's Committee that the taxpayer no longer operates at the address registered with the business registration authority or the tax administration authority;

đ) For taxpayers prescribed at point đ clause 1 Article 20 of Law No. 108/2025/QH15: A document of the competent authority revoking the business registration certificate, enterprise registration certificate, cooperative registration certificate, cooperative group registration certificate, business household registration certificate, establishment and operation licence, practice licence, branch or representative office operation registration certificate, business location registration certificate, or the registration or licence for e-commerce platform business operations.

3. Order of and procedures for freezing outstanding duty

a) For the cases eligible for the freezing of outstanding duty as prescribed in clause 1 of this Article, when the dossier prescribed in clause 2 of this Article is complete, the customs authority shall issue a decision on the freezing of outstanding duty using Form No. 41 in Appendix I to this Circular in respect of the outstanding duty amount; the duration of the freezing of outstanding duty shall comply with clause 3 Article 34 of Decree No. 252/2026/NĐ-CP;

b) Where the customs authority has issued a decision on the freezing of outstanding duty in respect of a taxpayer but the Court annuls the decision declaring a person dead or having lost civil act capacity, or the taxpayer resumes business operations, the customs authority shall issue a decision terminating the effect of the decision on the freezing of outstanding duty using Form No. 42 in Appendix I to this Circular. Late-payment interest shall be calculated from the date of expiry of the time limit for paying duty and other revenues until the time of payment of the duty and other revenues into the budget;

c) Where the customs authority has issued a decision on the freezing of outstanding duty in respect of a taxpayer and the case falls within the cases of write-off as prescribed in Article 21 of Law No. 108/2025/QH15, the customs authority shall issue a decision terminating the effect of the decision on the freezing of outstanding duty using Form No. 42 in Appendix I to this Circular and shall carry out the write-off as prescribed.

4. Order of and procedures for terminating the effect of the decision on the freezing of outstanding duty and the decision adjusting the frozen outstanding duty amount

a) The cases of termination of the effect of the decision on the freezing of outstanding duty as prescribed in clause 6 Article 34 of Decree No. 252/2026/NĐ-CP;

b) Dossier for terminating the effect of the decision on the freezing of outstanding duty.

b.1) For the case of termination of the effect of the decision on the freezing of outstanding duty as prescribed at point a clause 6 Article 34 of Decree No. 252/2026/NĐ-CP

b.1.1) The issued decision on the freezing of outstanding duty;

b.1.2) Information on the taxpayer whose outstanding duty has been frozen having resumed production and business, updated and transferred by the tax authority to the customs authority, or the written certification of the commune-level People's Committee that the taxpayer has resumed production and business.

b.2) For the case of termination of the effect of the decision on the freezing of outstanding duty as prescribed at point b clause 6 Article 34 of Decree No. 252/2026/NĐ-CP

b.2.1) The issued decision on the freezing of outstanding duty;

b.2.2) Information on the establishment of another production or business establishment or another enterprise by the individual, business individual, business household owner, private enterprise owner or owner of a single-member limited liability company whose debt has been frozen, updated and transferred by the tax authority to the customs authority.

b.3) For the case of termination of the effect of the decision on the freezing of outstanding duty as prescribed at point c clause 6 Article 34 of Decree No. 252/2026/NĐ-CP

b.3.1) The issued decision on the freezing of outstanding duty;

b.3.2) The Court's decision annulling the decision declaring a person dead, missing or having lost civil act capacity as prescribed.

b.4) For the case of termination of the effect of the decision on the freezing of outstanding duty as prescribed at point d clause 6 Article 34 of Decree No. 252/2026/NĐ-CP

b.4.1) The issued decision on the freezing of outstanding duty;

b.4.2) Dossiers and documents proving that the taxpayer satisfies the conditions for the write-off of debts as prescribed in Article 21 of Law No. 108/2025/QH15.

b.5) For the case of termination of the effect of the decision on the freezing of outstanding duty as prescribed at point đ clause 6 Article 34 of Decree No. 252/2026/NĐ-CP

b.5.1) The issued decision on the freezing of outstanding duty;

b.5.2) Decisions of the Courts not to open bankruptcy procedures or to suspend bankruptcy procedures; the Court's recognition of the business restoration plan or suspension of the business restoration procedures as prescribed at points a, b, c and d clause 1 Article 37 of the Law on Restoration and Bankruptcy No. 142/2025/QH15.

b.6) For the case of termination of the effect of the decision on the freezing of outstanding duty as prescribed at point e clause 6 Article 34 of Decree No. 252/2026/NĐ-CP

b.6.1) The issued decision on the freezing of outstanding duty;

b.6.2) State budget payment documents, State budget collection orders and other dossiers and documents proving that the taxpayer no longer owes the frozen outstanding duty amount.

c) The customs authority shall fully calculate late-payment interest on the frozen outstanding duty amount from the time of expiry of the duty payment time limit as prescribed;

d) Order of and procedures for terminating the effect of the decision on the freezing of outstanding duty

d.1) Where the customs authority has issued a decision on the freezing of outstanding duty in respect of a taxpayer but the case falls within the cases prescribed at points a, b, c, d and đ clause 6 Article 34 of Decree No. 252/2026/NĐ-CP, the customs authority shall, based on the dossier, issue a decision terminating the effect of the decision on the freezing of outstanding duty using Form No. 42 in Appendix I to this Circular;

d.2) Where a taxpayer has had outstanding duty frozen but no longer owes the frozen outstanding duty amount as prescribed at point e clause 6 Article 34 of Decree No. 252/2026/QH15, the customs authority shall, based on the dossier, issue a decision terminating the effect of the decision on the freezing of outstanding duty using Form No. 42 in Appendix I to this Circular.

5. Where the customs electronic data processing System has the function of processing, receiving, responding to and issuing decisions on the freezing of outstanding duty and decisions terminating the effect of decisions on the freezing of outstanding duty, the customs authority shall carry out the handling on the customs electronic data processing System.

Article 35. Dossiers, order of and procedures for writing off outstanding duty

1. Dossier for writing off outstanding duty in the cases prescribed at points a, b and c clause 1 Article 21 of Law No. 108/2025/QH15

a) The official letter of the customs authority where the debt arises requesting the write-off of the debt, using Form No. 15 in Appendix II to this Circular, or in paper form using Form No. 43 in Appendix I to this Circular;

b) Corresponding to the cases eligible for the write-off of outstanding duty prescribed in clause 1 Article 21 of Law No. 108/2025/QH15, the documents comprise:

b.1) The death certificate or death notice; the Court's decision declaring a person dead, missing or having lost civil act capacity, or documents of the competent State authority proving that a person is dead or has lost civil act capacity, for the case prescribed at point a clause 1 Article 21 of Law No. 108/2025/QH15;

b.2) The decision of the competent State authority declaring the enterprise bankrupt, for the case prescribed at point b clause 1 Article 21 of Law No. 108/2025/QH15;

b.3) The decision of the competent authority revoking the business registration certificate, enterprise registration certificate, cooperative registration certificate, cooperative group registration certificate, business household registration certificate, establishment and operation licence, practice licence, branch or representative office operation registration certificate, business location registration certificate, or the registration or licence for e-commerce platform business operations, for the case prescribed at point c clause 1 Article 21 of Law No. 108/2025/QH15;

b.4) The enforcement decisions or the dossiers on the application of measures to enforce administrative decisions on tax administration in respect of the taxpayer (if any).

2. Dossier for the write-off of debts in the case prescribed at point d clause 1 Article 21 of Law No. 108/2025/QH15 and clause 2 Article 35 of Decree No. 252/2026/NĐ-CP

a) The taxpayer shall send a written request to the customs authority using Form No. 15 in Appendix II to this Circular, or in paper form using Form No. 43 in Appendix I to this Circular;

b) A document of the competent State authority certifying the cases affected by natural disasters, catastrophes or epidemics on a wide scale;

c) The decision on exemption from late-payment interest as prescribed in Article 10 of this Circular (if any);

d) The decision on the extension of the duty payment time limit as prescribed in Article 6 of this Circular (if any);

đ) Relevant documents and materials proving that the taxpayer is unable to restore production and business and is unable to pay the outstanding duty.

3. Order of and procedures for writing off outstanding duty

a) Where the write-off of debts falls within the competence of the Regional Sub-department of Customs as prescribed at point b clause 4 Article 35 of Decree No. 252/2026/NĐ-CP.

The customs authority monitoring the debt shall prepare a dossier and send it to the directly managing Regional Sub-department of Customs for consideration and decision on the write-off of debts in respect of taxpayers whose outstanding debts within its scope of management are under VND 5,000,000,000 as prescribed at point b clause 4 Article 35 of Decree No. 252/2026/NĐ-CP.

a.1) Where the case is not eligible for the write-off of outstanding duty, the Regional Sub-department of Customs shall notify the customs authority that sent the write-off dossier, using Form No. 02 in Appendix I to this Circular, in order to continue monitoring and urging the recovery of the outstanding duty as prescribed;

a.2) Where the case is eligible for the write-off of outstanding duty but the dossier is incomplete, the Regional Sub-department of Customs shall notify the customs authority that sent the write-off dossier to supplement the dossier, using Form No. 06 in Appendix I to this Circular;

a.3) Where the case is eligible for the write-off of outstanding duty and the dossier is complete, the Head of the Regional Sub-department of Customs shall issue a decision on the write-off of the debt using Form No. 44 in Appendix I to this Circular.

b) Where the write-off of outstanding duty falls within the competence prescribed at point b clause 4 Article 35 of Decree No. 252/2026/NĐ-CP and the dossier is complete, the Sub-department of Anti-smuggling Investigation and the Sub-department of Post-clearance Audit shall review and cross-check the outstanding duty within their scope of monitoring so that the Head of the Sub-department of Anti-smuggling Investigation and the Head of the Sub-department of Post-clearance Audit may issue a decision on the write-off of the debt using Form No. 44 in Appendix I to this Circular;

c) Where the write-off of outstanding duty falls within the competence of the Director of the Customs Department or the Minister of Finance as prescribed at point c and point d clause 4 Article 35 of Decree No. 252/2026/NĐ-CP.

c.1) The Regional Sub-department of Customs/the Sub-department of Anti-smuggling Investigation/the Sub-department of Post-clearance Audit shall consolidate the debts at their affiliated and subordinate units and prepare a dossier to send to the Customs Department for consideration and decision on the write-off of the debts.

c.1.1) Where the case is eligible for the write-off of outstanding duty but the dossier is incomplete, the Customs Department shall notify the customs authority that sent the write-off dossier to supplement the dossier, using Form No. 06 in Appendix I to this Circular;

c.1.2) Where the case is not eligible for the write-off of outstanding duty, the Customs Department shall notify the customs authority that sent the write-off dossier, using Form No. 02 in Appendix I to this Circular, in order to continue monitoring and urging the recovery of the outstanding duty as prescribed;

c.1.3) Where the case is eligible for the write-off of outstanding duty falling under the competence of the Director of the Customs Department as prescribed in point c of clause 4 of Article 35 of Decree No. 252/2026/NĐ-CP and the dossier is complete, the Director of the Customs Department shall issue a Decision on the write-off of outstanding duty according to Form No. 44 in Appendix I to this Circular.

c.2) Where the case is eligible for the write-off of outstanding duty falling under the competence of the Minister of Finance as prescribed in point d of clause 4 of Article 35 of Decree No. 252/2026/NĐ-CP and the dossier is complete, the Customs Department shall report report to the Minister of Finance for the issuance of a Decision on the write-off of outstanding duty according to Form No. 44 in Appendix I to this Circular.

d) Where the taxpayer is affected by a natural disaster, a catastrophe or a widespread epidemic as prescribed in point d of clause 1 of Article 21 of Law No. 108/2025/QH15 and clause 2 of Article 35 of Decree No. 252/2026/NĐ-CP, it shall send the dossier requesting the write-off of outstanding duty to the customs authority managing the outstanding duty for consideration and write-off of the debt in accordance with regulations.

d.1) Where the case is not eligible for the write-off of outstanding duty, the customs authority receiving the debt write-off dossier shall notify the taxpayer according to Form No. 02 in Appendix I to this Circular;

d.2) Where the case is eligible for the write-off of outstanding duty but the dossier is not yet complete, the customs authority receiving the debt write-off dossier shall notify the taxpayer according to Form No. 06 in Appendix I to this Circular;

d.3) Where the case is eligible for the write-off of outstanding duty and the dossier is complete, the customs authority receiving the debt write-off dossier shall review and send the dossier requesting the write-off of the debt according to the competence and the order prescribed in point a, point b and point c of clause 3 of this Article.

4. Order, procedures and dossier for the restoration of outstanding duty that has been written off

Where a taxpayer has had its outstanding duty written off but falls into a case prescribed in clause 2 of Article 21 of Law No. 108/2025/QH15, the dossier, order and procedures for the restoration of the outstanding duty that has been written off shall be carried out as follows:

a) Dossier for the restoration of outstanding duty that has been written off

An official letter of the customs authority monitoring the debt requesting the restoration of the outstanding duty that has been written off, according to Form No. 16 in Appendix II to this Circular, or in paper form according to Form No. 45 in Appendix I to this Circular.

a.1) The issued Decision on the write-off of outstanding duty;

a.2) Information on the taxpayer being an individual, an individual business or a household head

b) Order and procedures for the restoration of outstanding duty that has been written off

b.1) For a dossier for the restoration of outstanding duty that has been written off which is compiled by the customs authority monitoring the debt and sent to the directly managing Regional Sub-department of Customs for consideration of and decision on the write-off of the debt

b.1.1) Where the case is not eligible for the restoration of the outstanding duty that has been written off, the Regional Sub-department of Customs shall notify the customs authority that sent the dossier according to Form No. 02 in Appendix I to this Circular;

b.1.2) Where the case is eligible for the restoration of the outstanding duty that has been written off but the dossier is not yet complete, the Regional Sub-department of Customs shall notify the customs authority that sent the dossier to supplement it according to Form No. 06 in Appendix I to this Circular;

b.1.3) Where the case is eligible for the restoration of the outstanding duty that has been written off and the dossier is complete, and the Decision on the write-off of the debt was issued by the Head of the Regional Sub-department of Customs, the Head of the Regional Sub-department of Customs shall issue a Decision on the restoration of the outstanding duty that has been written off according to Form No. 46 in Appendix I to this Circular;

b.1.4) Where the case is eligible for the restoration of the outstanding duty that has been written off and the dossier is complete, and the Decision on the write-off of the debt was issued by the Director of the Customs Department, the Regional Sub-department of Customs shall send the dossier to the Customs Department for the Director of the Customs Department to issue a Decision on the restoration of the outstanding duty that has been written off according to Form No. 46 in Appendix I to this Circular;

b.1.5) Where the case is eligible for the restoration of the outstanding duty that has been written off and the dossier is complete, and the Decision on the write-off of the debt was issued by the Minister of Finance, the Regional Sub-department of Customs shall send the dossier to the Customs Department in order to report to the Minister of Finance for the issuance of a Decision on the restoration of the outstanding duty that has been written off according to Form No. 46 in Appendix I to this Circular.

b.2) For a dossier for the restoration of outstanding duty that has been written off in which the write-off of the debt was decided by the Sub-department of Anti-smuggling Investigation or the Sub-department of Post-clearance Audit, the Sub-department of Anti-smuggling Investigation or the Sub-department of Post-clearance Audit shall compile the dossier and issue the decision on the restoration of the amount of outstanding duty that has been written off.

5. Where the electronic customs data processing system has the function of processing, receiving, responding, notifying, or issuing a decision on the write-off of the debt or a decision on the restoration of the outstanding duty that has been written off, the customs authority shall carry out the processing on the electronic customs data processing system.

Article 36. Payment of outstanding duty in instalments

1. A taxpayer owing duty that falls into a case eligible for the payment of outstanding duty in instalments as prescribed in point b of clause 2 of Article 65 of Decree No. 252/2026/NĐ-CP shall be permitted to pay the outstanding duty in instalments in accordance with clause 2 of this Article.

2. The taxpayer may register and undertake to pay outstanding duty in instalments at the following levels:

a) Outstanding duty of from VND 500,000,000 to under VND 1,000,000,000, the maximum period for the payment of duty in instalments shall not exceed 3 months;

b) Outstanding duty of from VND 1,000,000,000 to under VND 2,000,000,000, the maximum period for the payment of duty in instalments shall not exceed 6 months;

c) Outstanding duty of VND 2,000,000,000 or more, the maximum period for the payment of duty in instalments shall not exceed 12 months.

The time limits prescribed in point a, point b and point c of this clause shall be counted from the date on which the competent authority issues the document approving the payment of outstanding duty in instalments and within the period of validity of the letter of guarantee;

d) Where the time limit for the payment of outstanding duty in instalments has expired but the taxpayer has not fully paid the outstanding duty and the late-payment interest (if any), the guaranteeing credit institution shall be responsible for paying the outstanding duty and the late-payment interest on behalf of the taxpayer in accordance with point b of clause 2 of Article 65 of Decree No. 252/2026/NĐ-CP.

3. Dossier requesting the payment of outstanding duty in instalments

a) An official letter of the taxpayer requesting the payment of outstanding duty in instalments according to Form No. 17 in Appendix II to this Circular or according to Form No. 47 in Appendix I to this Circular;

b) The letter of guarantee of the credit institution for the amount of outstanding duty to be paid in instalments shall comply with Article 43 of Circular No. 38/2015/TT-BTC, as amended and supplemented by clause 24 of Article 1 of Circular No. 39/2018/TT-BTC, in the case of a paper letter of guarantee. In the case of an electronic guarantee, the taxpayer shall not have to submit this document.

4. Receipt and settlement of dossiers for the payment of outstanding duty in instalments

a) Receipt of dossiers

a.1) The Document Review and Post-clearance Audit Team, the Customs Clearance Team, the Border-gate/Off-border-gate Customs and the customs authorities under the Regional Sub-department of Customs shall receive dossiers in cases where the outstanding duty proposed for payment in instalments arose at their units;

a.2) The Regional Sub-department of Customs shall receive dossiers in cases where the outstanding duty proposed for payment in instalments arose at multiple units under the Regional Sub-department of Customs;

a.3) The Sub-department of Anti-smuggling Investigation, the Sub-department of Post-clearance Audit and the customs authorities under the Customs Department shall receive dossiers in cases where the outstanding duty proposed for payment in instalments arose at their units;

a.4) The Customs Department shall receive dossiers in cases where the outstanding duty proposed for payment in instalments arose at multiple Regional Sub-departments of Customs.

b) Time limit for settlement

b.1) Where the case falls under the settlement competence prescribed in point a.1 of this clause, within 01 working day from the date of receipt of the complete dossier, the customs authority shall notify the taxpayer;

b.2) Where the case falls under the competence prescribed in point a.2 and a3 of this clause, within 02 working days from the date of receipt of the complete dossier, the Head of the Sub-department of Customs shall issue a written notice to the taxpayer;

b.3) Where the case falls under the competence prescribed in point a.4 of this clause, within 03 working days from the date of receipt of the complete dossier, the Director of the Customs Department shall issue a written notice to the taxpayer.

c) The customs authority shall examine the dossier, compare the data on the electronic customs data processing system, and notify the approval or non-approval of the payment of outstanding duty in instalments, or request the supplementation of the dossier, sent to the taxpayer according to Form No. 48 in Appendix I to this Circular.

5. Where the electronic customs data processing system has the function of processing, receiving, responding, notifying the approval or non-approval of the payment of outstanding duty in instalments or requesting the supplementation of the dossier, the customs authority shall carry out the processing on the electronic customs data processing system.

Article 37. Cases of tax examination and competence to conduct tax examination

1. The customs authority shall conduct tax examination in the cases prescribed in clause 2 and point a and point b of clause 3 of Article 22 of Law No. 108/2025/QH15. Post-clearance audit shall be carried out in accordance with the law on customs.

2. Competence to decide on tax examination

The Director of the Customs Department, the Head of the Regional Sub-department of Customs, the Head of the Border-gate/Off-border-gate Customs, the Head of the Customs Clearance Team, the Head of the Document Review and Post-clearance Audit Team and the heads of other customs authorities assigned to perform the tax examination function.

Article 38. Tax examination at the head office of the customs authority

1. Tax examination at the head office of the customs authority shall be carried out in accordance with point a and point b of clause 2 of Article 22 of Law No. 108/2025/QH15.

2. The handling of the results of tax examination at the head office of the customs authority is prescribed as follows:

a) Where the examination during the carrying out of customs procedures detects a violation leading to a duty shortfall or duty evasion, the taxpayer shall pay the duty in full and shall be handled in accordance with the law on tax administration and other relevant provisions of law;

b) Where the tax dossier contains contents requiring clarification relating to the amount of duty payable, the amount of duty exempted, the amount of duty reduced, the amount of duty refunded, the amount of duty not collected or the amount of non-chargeable duty, the customs authority shall issue a notice requesting the taxpayer to provide an explanation or to supplement information and documents.

Where the taxpayer has provided an explanation and supplemented information and documents proving that the declared duty amount is correct, the tax dossier shall be accepted.

Where there are insufficient grounds to prove that the declared duty amount is correct, the customs authority shall request the taxpayer to make a supplementary declaration.

Where the time limit under the notice of the customs authority has expired but the taxpayer fails to provide an explanation or to supplement information and documents, or fails to make a supplementary declaration of the tax dossier, or provides an incorrect explanation or an incorrect supplementary declaration of the tax dossier, the head of the customs authority shall decide on the assessment of the amount of duty payable in accordance with Article 39 of Decree No. 252/2026/NĐ-CP, or issue a decision on tax examination at the taxpayer's head office in accordance with Article 39 of this Circular, or use this as a basis for developing an examination plan on the principle of risk management in tax administration.

Article 39. Tax examination at the taxpayer's head office

1. The cases of tax examination at the taxpayer's head office shall be carried out in accordance with point a and point b of clause 3 of Article 22 of Law No. 108/2025/QH15.

2. Formulation, approval and adjustment of the annual examination plan

a) Selecting the subjects of examination (goods, customs declarations, taxpayers, tax dossiers) in order to formulate the plan for tax examination at the taxpayer's head office on the principle of risk management;

b) On the basis of the list of subjects of examination that has been selected (after excluding the subjects on the lists of the customs authority's plans for anti-smuggling investigation, post-clearance audit and specialised inspection; the examination plans of the tax authority or the State Audit Office; the inspection plans of inspection authorities; and the investigation work of the police authorities), the examination unit shall formulate a plan for tax examination at the taxpayer's head office in conformity with the practical requirements of tax administration;

c) The list of subjects of examination at the taxpayer's head office must be approved by the head of the customs authority before the examination is conducted;

d) Where necessary, the head of the customs authority shall adjust the examination plan in the following cases:

d1) At the request of the Minister of Finance or of the head of the superior customs authority;

d2) At the proposal of the unit formulating the examination plan;

d3) There is duplication in examination activities.

3. Issuance of the examination decision

a) The head of the customs authority shall issue a Decision on tax examination at the taxpayer's head office according to Form No. 49 in Appendix I to this Circular for the cases prescribed in point a and point b of clause 3 of Article 22 of Law No. 108/2025/QH15. The decision on tax examination shall be sent to the taxpayer at the latest within 03 working days from the date of signing and 05 working days before the time of announcement of the examination decision, except in the case of an examination based on signs of violation. Where necessary, before announcing the examination decision, the customs authority shall issue a written notice to the taxpayer according to Form No. 50 in Appendix I to this Circular to notify the contents to be prepared, the relevant vouchers, dossiers and documents, and to appoint a competent representative to work with the examination team;

b) The composition of the examination team includes: the head of the examination team, the deputy head of the examination team (if any) and the members of the examination team.

The duties and powers of the head of the examination team and of the members of the examination team shall comply with point b and point c of clause 5 of Article 22 of Law No. 108/2025/QH15.

c) The examination team shall collect information and documents, verify information and documents relating to the contents of the examination, formulate a plan for conducting the examination, and report it to the person issuing the examination decision for approval before conducting the examination.

4. Cases in which the examination decision is annulled or adjusted

The decision on tax examination at the taxpayer's head office shall be annulled by the person issuing the examination decision where the taxpayer has absconded, been dissolved, gone bankrupt, gone missing or ceased operations, and in other cases resulting in the customs authority being unable to implement the examination decision. The decision annulling the decision on tax examination at the taxpayer's head office must clearly state the reason for the annulment. Where it is necessary to adjust the examination decision, the competent person shall issue an adjustment decision.

5. Time limit for examination

a) The time limit for examination at the taxpayer's head office shall comply with point d of clause 3 of Article 22 of Law No. 108/2025/QH15 and shall not exceed 20 days from the date of announcement of the examination decision. Where necessary, the person competent to issue the examination decision may extend the examination time limit once; the period of extension shall not exceed 20 days. In the case of an extension, the head of the examination team shall report to the competent person for the issuance of an extension decision according to Form No. 51 in Appendix I to this Circular and shall notify the taxpayer before the expiry of the examination time limit;

b) The period of suspension of the examination as prescribed in clause 6 of this Article shall not be counted in the examination time limit.

6. Suspension of the examination

a) Suspension of the examination before the announcement of the examination decision

The customs authority shall issue a written notice to the taxpayer on the suspension of the examination before the announcement of the examination decision according to Form No. 52 in Appendix I to this Circular in the following cases:

a.1) The taxpayer has a force majeure reason making it impossible to carry out the examination, or is subject to examination, inspection or investigation by the customs authority, the tax authority, an inspection authority, the State Audit Office or the police authority, and has sent a written request for suspension of the examination to the examination team;

a.2) The customs authority has a force majeure reason or other objective grounds affecting the conduct of the examination.

b) Suspension of the examination during the examination process

b.1) Cases of suspension of the examination

b.1.1) It is necessary to carry out verification at related agencies, organisations or individuals;

b.1.2) There is a force majeure event affecting the time for conducting the examination;

b.1.3) It is necessary to transfer the case file to an inspection authority, an investigation authority or another competent authority in accordance with law;

b.1.4) The taxpayer requests the suspension of the examination because it needs time to handle and remedy an incident arising from a force majeure event or another objective reason affecting the conduct of the examination. The written request for suspension of the examination shall clearly state the reason for the suspension and the period of the suspension.

b.2) The customs authority shall notify the taxpayer of the suspension of the examination according to Form No. 52 in Appendix I to this Circular in the cases prescribed from point b.1.1 to b.1.3 of this clause.

For the case of suspension of the examination at the request of the taxpayer, the customs authority shall consider and notify the acceptance or non-acceptance of the taxpayer's request. Where the request is not accepted, the reason shall be clearly stated.

b.3) The examination team shall continue the examination when the reason for the suspension no longer exists or when the period of suspension of the examination expires.

7. Where the taxpayer fails to comply with the examination decision, the examination team shall make a record to serve as a basis for handling the administrative violation in accordance with law. Where the taxpayer complies with the examination decision, the examination team shall conduct the examination in accordance with clause 9 of this Article.

9. Conducting the examination

a) Announcement of the examination decision

The announcement of the examination decision must be made at the latest within 10 working days from the date of issuance of the examination decision, except in the case of suspension of the examination as prescribed in clause 6 of this Article.

When conducting the examination, the head of the examination team shall organise the announcement of the examination decision and make a Record of announcement of the examination decision according to Form No. 53 in Appendix I to this Circular with the competent representative of the taxpayer.

b) Carrying out the examination

The examination team shall carry out the examination according to the contents and scope of the examination decision and the principles of tax examination prescribed in clause 1 of Article 22 of Law No. 108/2025/QH15.

The head of the examination team and the members of the examination team shall request the taxpayer to provide information, dossiers and documents serving the examination work.

The examination team shall examine the customs dossier, compare the declared contents with the accounting books, accounting vouchers, other vouchers, documents and data relating to exported and imported goods, carry out a physical inspection of exported and imported goods where necessary and where conditions still permit, and assess the taxpayer's compliance with the policies and laws relating to exported and imported goods.

During the examination process, the examination team shall record the examination results upon the completion of the examination of each content by means of an examination record according to Form No. 54 in Appendix I to this Circular. The examination record must fully record the contents examined, the examination results, the taxpayer's explanations if any, the dossiers, vouchers and documents provided by the taxpayer, the verification documents and the grounds serving as the basis for consideration and for the examination conclusion.

Upon the completion of the examination, the examination team shall make an Examination record according to Form No. 54 in Appendix I to this Circular recording all the examination results and the time of completion of the examination process.

Where the taxpayer does not sign the Examination record, the head of the examination team shall request a witness to sign the examination record certifying that the taxpayer did not sign the record, and shall report to the person issuing the examination decision for handling in accordance with regulations.

10. Issuance of the examination conclusion

At the latest within 15 days from the date of expiry of the examination time limit, the person issuing the examination decision shall sign and issue the examination conclusion according to Form No. 55 in Appendix I to this Circular, except for the cases prescribed in point b and point c of this clause.

a) Where there are sufficient grounds for a conclusion, the head of the examination team shall report to the person issuing the examination decision for the signing and issuance of the examination conclusion and the administrative decisions (if any) on the basis of the dossiers, documents and data of the examination team;

b) Where there are contents for which there are already sufficient grounds for a conclusion and contents requiring the professional opinion of a competent authority, the customs authority shall issue the Examination conclusion for the contents for which there are sufficient grounds for a conclusion. For the contents requiring a professional opinion, the issuance of a supplementary examination conclusion shall be carried out in accordance with point c of this clause;

c) Where there are not yet sufficient grounds for a conclusion and the professional opinion of a competent authority is required, the time limit for the issuance of the examination conclusion shall be 10 working days from the date of receipt of the written reply of the competent professional authority.

Where more than 20 days have elapsed from the date on which the customs authority sent the document seeking opinions without a written opinion of the competent professional authority being received, the customs authority shall issue the Examination conclusion on the basis of the available dossiers, documents and data and the examination results.

Where the last day of the time limit for the issuance of the examination conclusion is a day off, a public holiday or the Lunar New Year holiday, the time limit for the issuance of the Examination conclusion shall be the following working day.

11. Handling of the examination results

On the basis of the examination conclusion and the supplementary examination conclusion, the person issuing the examination decision shall organise the implementation of, or assign competent subordinate persons to implement, the following contents:

a) Issuing administrative decisions on tax administration and customs administration in accordance with law (if any);

b) Transferring the case file for handling in accordance with the criminal law or the law on the handling of administrative violations (if any);

c) Urging the taxpayer to pay the duty, the late-payment interest, the fines for administrative violations and other payables (if any);

d) Issuing decisions on, or organising the implementation of, the enforcement of administrative decisions on tax administration in accordance with law (if any);

đ) Updating information on the database system of the customs authority in accordance with regulations if any;

e) Recommending that competent authorities amend, supplement and improve mechanisms, policies and laws (if any);

g) Handling the responsibility of related organisations and individuals in accordance with law (if any).

Article 40. Re-examination in tax examination activities

1. The customs authority shall carry out a re-examination in cases where there are signs of violation of the law on taxation by the taxpayer falling within the scope of the tax examination decision but which have not been examined or detected, have not been concluded, or have been concluded but not fully or accurately, from the following sources of information:

a) A competent authority for inspection, audit or investigation detects and recommends that the customs authority carry out a re-examination;

b) Information collected through the professional operations of the customs authority, internal examination, and the settlement of denunciations and reports of the customs authority and of state management authorities;

c) Information from enterprises, information of related organisations and individuals, and other sources of information (if any).

2. The competence to carry out a re-examination shall comply with point b of clause 6 of Article 22 of Law No. 108/2025/QH15 and shall be determined as follows:

a) The Director of the Customs Department shall decide on the re-examination of a case that has been subject to tax examination under a Decision of the Head of the Regional Sub-department of Customs, the Head of the Sub-department of Post-clearance Audit or the head of a customs authority assigned the task of tax examination;

b) The Head of the Regional Sub-department of Customs shall decide on the re-examination of a case that has been subject to tax examination under a Decision of the Head of the Border-gate/Off-border-gate Customs, the Head of the Customs Clearance Team or the head of a customs authority under the Regional Sub-department of Customs assigned the task of tax examination;

c) The heads of other customs authorities assigned the task of re-examination in accordance with the law on tax administration.

3. The time limit and the statute of limitations for re-examination shall comply with point d of clause 3 and point d of clause 6 of Article 22 of Law No. 108/2025/QH15.

4. When conducting a re-inspection, the person issuing the inspection decision, the Head of the inspection team and the members of the inspection team shall perform the duties and exercise the powers provided for in Clause 5 Article 22 of Law No. 108/2025/QH15.

5. The order, procedures and contents of the re-inspection shall comply with Article 39 of this Circular.

Article 41. Certification of fulfilment of the duty payment obligation

1. Where certification of the fulfilment of the duty payment obligation is required (including certification of the amount of duty, other revenues, late-payment interest, fines and/or the amount paid into the state budget), the taxpayer or the competent state management agency shall make a written request for certification of fulfilment of the duty payment obligation according to the criteria provided in Form No. 17a of Appendix II to this Circular and send it 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 fulfilment of the duty payment obligation using Form No. 56 in Appendix I 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, its branch office or its nearest production establishment.

2. Within 03 working days from the date of receipt of the official letter requesting certification of outstanding duty, the customs authority shall examine and certify the performance of the duty payment obligation and notify the taxpayer or the competent state management agency of the result of the handling as follows:

a) Certification of fulfilment of the duty payment obligation;

b) Certification of non-fulfilment of the duty payment obligation, clearly stating the declarations for which the duty payment obligation has not been fulfilled;

c) Completion and supplementation of the dossier so that the customs authority has a basis for certifying the fulfilment of the duty payment obligation.

3. Where the taxpayer requests certification of fulfilment of the duty payment obligation in order to be dissolved, to terminate its operation or to close its tax identification number, from the date on which the customs authority issues the written certification that no outstanding duty remains, the taxpayer shall not be allowed to register customs declarations.

Where, after the fulfilment of the duty payment obligation has been certified, the taxpayer has not yet completed the procedures for dissolution, termination of operation or closure of the tax identification number and the taxpayer wishes to continue registering customs declarations, the taxpayer or the agency shall request the unit that certified the fulfilment of the duty payment obligation to issue a certification so that the taxpayer may continue to carry out export and import activities.

Article 42. Forms

The forms of notice of suspension of exit from the country; the forms of decisions and related documents on enforcement of administrative decisions on tax administration; and the form of notice of payment of duty and other revenues for exported and imported goods shall comply with Appendix I to this Circular.

Chapter III

IMPLEMENTATION PROVISIONS

Article 43. Entry into force

1. This Circular comes into force from 01 July 2026.

2. Circular No. 06/2021/TT-BTC dated 22 January 2021 of the Minister of Finance guiding the implementation of a number of articles of the Law on Tax Administration dated 13 June 2019 on tax administration for exported and imported goods ceases to be effective from the date on which this Circular comes into force.

3. To annul part of the following documents:

a) Article 104, Article 105, Article 131, Article 132, Article 134, Article 135 and Article 140 of Circular No. 38/2015/TT-BTC;

b) Clause 64, Clause 65, Clause 67, Clause 68 and Clause 71 of Article 1 of Circular No. 39/2018/TT-BTC;

c) Clause 58, Clause 60 and Clause 61 of Article 1 of Circular No. 121/2025/TT-BTC.

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

Article 44. Transitional provisions

1. Where dossiers for duty exemption, duty reduction, duty refund, non-collection of duty, non-liability to duty, handling of overpaid duty, other revenues, late-payment interest and fines, extension of the duty payment time limit, exemption from late-payment interest, payment of outstanding duty in instalments, certification of fulfilment of the duty payment obligation, freezing of outstanding duty or write-off of outstanding duty were submitted by the taxpayer before the date on which this Circular comes into force, the legal documents in force at the time of submission of the dossier shall continue to apply.

2. Where an inspection plan has been made but the inspection has not yet been carried out, the tax inspection shall be carried out in accordance with this Circular. For cases in which an inspection is being carried out, the legal documents in force at the time of issuance of the inspection decision shall continue to apply.

3. Where an organisation or individual received the transfer of a project before the date on which this Circular comes into force but has not yet registered a new customs declaration as provided in Point d Clause 9 Article 28 of this Circular, it must complete the registration of the new customs declaration before 31/12/2026.

Upon expiry of the time limit provided in this Clause, if the transferee organisation or individual fails to register a new customs declaration, the customs authority shall impose penalties in accordance with regulations.

4. Where a project has completed the importation of goods under the duty exemption list or the duty exemption list has expired, the organisation or individual shall send a notice on the use of duty-exempt goods to the customs authority that received the duty exemption list as provided in Point b.2 Clause 1 Article 29 of this Circular; the time for notifying the customs authority of the use of duty-exempt goods shall be counted from the financial year in which this Circular comes into force.

Article 45. Responsibility for implementation

1. The customs authority shall be responsible for disseminating and guiding organisations, individuals and taxpayers in the implementation of this Circular.

2. Organisations, individuals and taxpayers subject to this Circular shall fully comply with the guidance in this Circular.

During the course of implementation, in case of any difficulties or problems arising, organisations and individuals are requested to report them promptly to the Ministry of Finance for consideration and settlement in accordance with regulations./.

APPENDIX I

FORMS ON TAX ADMINISTRATION FOR EXPORTED AND IMPORTED GOODS (Issued together with Circular No. 86/2026/TT-BTC dated 30 June 2026 of the Minister of Finance)

APPENDIX II

INFORMATION CRITERIA ON TAX ADMINISTRATION FOR EXPORTED AND IMPORTED GOODS (Issued together with Circular No. 86/2026/TT-BTC Dated 30 June 2026 of the Minister of Finance)

I. List of declaration forms

II. List of declaration documents

III. Information criteria for declaration in the forms

IV. Information criteria for declaration in the documents