Circular 121/2025/TT-BTC amend circulars on customs procedures, export duty, import duty, tax administration for exported and imported goods

CIRCULAR

Amending and supplementing a number of articles of Circulars on customs procedures, inspection, and supervision, export duty, import duty, and tax administration applicable to exported and imported goods

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

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

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

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

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

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

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

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

Pursuant to the Law on E-Transactions No. 20/2023/QH15, amended and supplemented under Law No. 60/2024/QH15;

Pursuant to the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025, defining the functions, tasks, powers and organizational structure of the Ministry of Industry and Trade, amended and supplemented under Decree No. 166/2025/ND-CP;

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

Pursuant to the Government's Decree No. 69/2018/ND-CP dated May 15, 2018, detailing a number of articles of the Law on Foreign Trade Management;

Pursuant to the Government’s Decree No. 31/2021/ND-CP dated March 26, 2021, detailing and guiding the implementation of a number of articles of the Law on Investment, amended and supplemented under Decree No. 239/2025/ND-CP;

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

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

Pursuant to the Government’s Decree No. 134/2016/ND-CP dated September 01, 2016, detailing a number of articles of, and measures to implement, the Law on Import Duty and Export Duty, amended and supplemented under Decree No. 18/2021/ND-CP and Decree No. 182/2025/ND-CP;

Pursuant to the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration, amended and supplemented under Decree No. 91/2022/ND-CP;

Pursuant to the Government’s Decree No. 67/2011/ND-CP dated August 08, 2011, detailing and guiding the implementation of a number of articles of the Law on Environmental Protection Tax, amended and supplemented under Decree No. 69/2012/ND-CP;

Pursuant to the Government’s Decree No. 181/2025/ND-CP dated July 01, 2025, detailing a number of articles of the Law on Value-Added Tax;

Pursuant to the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents, amended and supplemented under Decree No. 70/2025/ND-CP;

At the proposal of the Director-General of the Department of Vietnam Customs;

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

Article 1. Amending and supplementing a number of articles of the Minister of Finance's Circular No. 38/2015/TT-BTC dated March 25, 2015, providing regulations on customs procedures; customs inspection and supervision, import and export duties, and tax administration applicable to exported goods and imported goods, which was amended and supplemented under the Minister of Finance’s Circular No. 39/2018/TT-BTC dated April 20, 2018, amending and supplementing a number of articles of Circular No. 38/2015/TT-BTC

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

“Article 3. Regulations on submission, certification, and use of documents in customs dossiers and tax dossiers

1. Customs declarants and taxpayers are not required to submit export or import goods declarations (hereinafter referred to as customs declarations) when requesting customs offices to carry out procedures for tax exemption, tax reduction, tax refund, non-collection of tax, handling of overpaid tax amounts, late-payment interest and fines, extension of tax payment deadlines, installment payment of tax arrears, certification of fulfillment of tax payment obligations, freezing of tax arrears, and write-off of tax arrears, late-payment interest, and fines, except where customs declarations are made on paper customs declarations.

2. When carrying out customs procedures, customs declarants shall declare and submit or produce documents in the customs dossier; additional declaration dossier; dossier for pre-identification of code, origin and customs value; consultation and customs value determination dossier; notification of the List of duty-free goods; report on the use of duty-free goods; dossier for tax exemption, tax reduction, tax refund and non-collection of tax; dossier for exemption from late-payment interest; dossier of request for handling of overpaid tax amounts, late-payment interest and fines; dossier requesting extension of tax payment deadlines; dossier for installment payment of tax arrears; dossier for certification of fulfillment of tax payment obligations; dossier of request for the freezing of tax arrears; and dossier of request for write-off of tax arrears, late-payment interest and fines to the customs office through the electronic customs data processing system, on the principle that customs declarants shall be responsible for the accuracy, truthfulness and legality of the declared contents and submitted documents, and for the consistency of information between the dossiers retained by enterprises and those retained by customs offices. Where documents are issued in the form of data messages or are converted from paper documents into electronic data, they must fully satisfy the requirements prescribed by the Law on E-Transactions.

Where documents have been issued through the National single window portal or an online public service portal, or are transmitted electronically by the competent authority of the exporting country through the ASEAN Single Window or information exchange portals with other countries in accordance with treaties to which the Socialist Republic of Vietnam is a contracting party, customs declarants are not required to submit such documents.

When examining the dossier, the customs office shall rely on the information declared on the customs declaration and the documents comprising the customs dossier submitted by the customs declarant through the System for examination, verification, and retention.

3. Where customs declarations are made on paper customs declarations, customs declarants and taxpayers shall submit or produce the documents comprising the customs dossier to the customs office when carrying out customs procedures. Where the law requires original paper documents to be submitted, such originals must be submitted directly or sent by post to the customs office. Where specialized laws require the submission of copies or do not specifically prescribe whether originals or copies are required, customs declarants may submit copies. Where copies, or documents issued by foreign parties in electronic form, electronic mail, fax, telex, or documents and materials issued by customs declarants or taxpayers are submitted, customs declarants or taxpayers shall certify, sign, affix their seals thereto, and shall be legally responsible for the accuracy, truthfulness, and legality of such documents. Where a copy consists of multiple pages, the customs declarant or taxpayer shall certify, sign, and affix its seal on the first page and affix a seal overlapping adjoining pages of the entire document.

4. Where documents in the dossiers referred to in Clauses 1, 2, and 3 of this Article are not in Vietnamese or English, customs declarants and taxpayers shall translate them into Vietnamese or English and shall be responsible for the contents of such translations. In the case referred to in Clause 3 of this Article, the customs declarant shall sign and affix its seal to the translation.”

2. To amend and supplement Clause 5, Article 6 of Circular No. 38/2015/TT-BTC as follows:

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

a) Registering for connection to the System in order to be granted an access account and connection information. Organizations and individuals may use a VNeID account to register for connection to the System. Where there is any change, supplementation, or invalidation of registered information, organizations and individuals must promptly notify the customs office thereof. The registration, amendment, supplementation, or cancellation of registered information shall be carried out in accordance with the guidance provided in Appendix I to this Circular;

b) Being fully equipped with technical infrastructure for electronic transactions to ensure the declaration, transmission, receipt, and storage of information when accessing and exchanging information with the System; and using electronic customs declaration software provided by the customs office (if any) or electronic customs declaration software that has been examined and certified by the Department of Customs as satisfying customs operational requirements and being compatible with the System. Upon completion of the examination, the Department of Customs shall publicly disclose the examination results on its portal.”

3. To amend and supplement Clause 1, and to add Clause 6, Article 7 of Circular No. 38/2015/TT-BTC, amended and supplemented under Clause 3, Article 1 of Circular No. 39/2018/TT-BTC, as follows:

a) To amend and supplement Clause 1 as follows:

“1. Dossier and goods sample for pre-identification of code

a) A written request for pre-identification of code, using Form No. 01/XDTMS/NVTHQ in Appendix VI to this Circular;

b) Technical documents provided by the organization or individual requesting pre-identification of the goods code (component analysis, catalogue, goods images): 01 copy;

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

The customs office’s receipt and handling of samples of goods intended for export or import shall comply with Article 10 of the Minister of Finance's Circular No. 14/2015/TT-BTC dated January 30, 2025, and amending and supplementing documents thereto (if any), guiding goods classification, analysis for goods classification, and analysis for quality inspection and food safety inspection of exported and imported goods.

Where the information on the goods contained in the dossier for pre-identification of code is insufficient to determine the name and code under the Vietnam's Nomenclature of imports and exports, the customs office shall issue a written request for supplementation of analysis certificate or assessment certificate issued by an assessment organization as prescribed by law.”

b) To amend and supplement Clause 6 as follow:

“6. Notice of pre-identification of code result, using Form No. 01a-TB XDTMS; Notice of amendment or replacement of the Notice of pre-identification of code result, using Form No. 01b-Thay the XDTMS; and Notice of cancellation of the Notice of pre-identification of code result, using Form No. 01c-Huy XDTMS, in Appendix VI to this Circular.”

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

“Article 16. Customs dossier for customs procedures

1. A customs dossier for exported goods must comprise:

a) Customs declaration;

b) Commercial invoice or a document of equivalent validity in case where the buyer is required to make payment to the seller.

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

c) Export permit or written approval for export issued by a competent agency in accordance with law (hereinafter referred to as the export permit);

d) Notice of exemption from inspection, notice of specialized inspection results, or another document as prescribed by law (hereinafter referred to as the specialized inspection certificate);

dd) Document evidencing the organization’s or individual’s eligibility for exporting goods in accordance with the investment law;

e) Entrustment contract in case of entrusted export of goods requiring documents prescribed at Points c, d and dd of this Clause;

g) For exported goods of foreign traders without presence in Vietnam exercising export rights: certificate of registration of export rights of foreign traders without presence in Vietnam issued by the Ministry of Industry and Trade;

h) For foreign-invested enterprises exercising export rights: Investment certificate relating to goods trading activities and activities directly related to the purchase and sale of goods of foreign-invested traders registered for export rights. Where issuance of an investment certificate is not required, an equivalent document shall be submitted. Where customs procedures are carried out at the same customs office, the customs declarant is only required to submit the documents prescribed at Points g and h of this Clause upon the first customs clearance procedure.

2. A customs dossier for imported goods must comprise:

a) Customs declaration;

b) Commercial invoice or a document of equivalent validity in case where the buyer is required to make payment to the seller.

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

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

b.1) Imported goods for performance of processing contracts for foreign traders;

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

c) Bill of lading or other transport documents of equivalent validity (containing the following basic information: name and address of the consignor and consignee; name, quantity, and weight of the goods; place of loading and place of discharge; means of transport identification number; name of the carrier; and date and place of issuance of the transport document) in respect of goods transported by sea, air, rail, inland waterway, or multimodal transport in accordance with law (except goods imported through land border gates, goods sent via postal services or express delivery services, goods traded between non-tariff zones and the inland market, and goods imported by incoming passengers as accompanied baggage) (hereinafter referred to as the bill of lading).

For imported goods serving exploration and exploitation of petroleum transported on service vessels (other than commercial vessels), a cargo manifest shall be submitted in lieu of a bill of lading;

d) Import permit or written approval for import issued by a competent agency in accordance with law; import permit under a quota or written notice assigning the right to use an import tariff quota (hereinafter referred to as the import permit);

dd) Specialized inspection certificate;

e) Document evidencing the organization’s or individual’s eligibility for importing goods in accordance with the investment law;

g) Customs value declaration: The customs declarant shall complete the customs value declaration in the prescribed form and transmit it to the System in the form of electronic data or submit 2 originals to the customs office in case of paper customs declarations. Cases in which a customs value declaration is required and the customs value declaration forms shall comply with the Ministry of Finance's Circular No. 39/2015/TT-BTC dated March 25, 2015;

h) Certificates of origin of goods in accordance with the Minister of Finance’s Circular on determination of origin of exported and imported goods;

i) List of imported machinery and equipment accompanied by a reconciliation monitoring slip in case of classification of combined machines or machine assemblies under Chapters 84, 85, and 90 of the Vietnam's Nomenclature of imports and exports and classification of unassembled or disassembled machinery and equipment;

k) Entrustment contract in case of entrusted import of goods requiring documents prescribed at Points d, dd and e of this Clause;

l) For imported goods of foreign traders without presence in Vietnam exercising import rights: certificate of registration of export or import rights of foreign traders without presence in Vietnam issued by the Ministry of Industry and Trade;

m) For foreign-invested enterprises exercising import rights: Investment certificate relating to goods trading activities and activities directly related to the purchase and sale of goods of foreign-invested traders registered for export or import rights. Where issuance of an investment certificate is not required, an equivalent document shall be submitted.

Where customs procedures are carried out at the same customs office, the customs declarant is only required to submit the documents prescribed at Points l and m of this Clause upon the first customs clearance procedure. The declarant shall enter the information of the documents prescribed at Points l and m of this Clause in the “Permit number” field on the electronic customs declaration.

3. Customs dossier for exported and imported goods not liable to duties

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

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

a.1) For imported goods being non-refundable aid not funded by official development assistance (ODA), provided by foreign agencies, organizations, or individuals to Vietnam: Decision approving program or project documents, non-project aid amount and program or project and non-project documents as specified at Point a, Clause 1, Article 24 of the Government’s Decree No. 80/2020/ND-CP dated July 08, 2020;

a.2) For imported goods financed by official development assistance (ODA):

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

a.2.1) The specific treaty or specific agreement on non-refundable ODA or document on exchange of opinions on commitment on provision and receipt of non-refundable ODA;

a.2.2) The decision on approval of project and non-project activity documents or the program investment decision and project documents or approved feasibility study report.

a.3) For imported goods being international emergency aid goods for disaster relief and disaster recovery:

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

a.3.1) Decision approving the international emergency aid document for disaster recovery issued by a competent agency;

a.3.2) International aid document.

b) For imported goods of Vietnamese organizations and individuals for implementation of non-refundable ODA projects provided to foreign countries:

b.1) Decision of the managing unit assigning responsibility for management and implementation of the project, or decision approving the ODA project issued by the project managing agency, clearly stating that the form of assistance is non-refundable ODA;

b.2) Detailed list of goods provided as aid to foreign countries, prepared by the project implementing unit;

b.3) Goods supply contract, in case where the importing organization or individual is the successful bidder, or entrustment contract for import of goods, in case of entrusted import.

c) For goods exported for implementation of Vietnam's non-refundable ODA projects provided to foreign countries:

c1) Decision of the managing unit assigning responsibility for management and implementation of the project, or decision approving the ODA project issued by the project managing agency, clearly stating that the form of assistance is non-refundable ODA;

c.2) Detailed list of goods provided as aid to foreign countries, prepared by the project implementing unit;

c.3) Contract for supply of goods to the project (where the project implementing unit does not directly export the goods).

d) For goods not subject to value-added tax, including machinery, equipment, spare parts, and supplies of types not yet domestically manufactured and required to be imported for direct use in scientific research and technology development activities; machinery, equipment, replacement parts, specialized means of transport, and supplies of types not yet domestically manufactured and required to be imported for oil and gas prospecting, exploration, and field development activities; aircraft, helicopters, gliders, drilling rigs, and vessels of types not yet domestically manufactured and required to be imported to form fixed assets of enterprises or leased from foreign parties for production, business, or leasing purposes:

d.1) Sales contract awarded through a bidding process, goods supply contract, or service supply contract concluded by the successful bidder, the designated contractor, or the service provider, clearly stating that value-added tax is excluded;

d.2) Entrustment contract for import of goods, in case of entrusted import, clearly stating that value-added tax is excluded;

d.3) Document issued by a competent state agency as prescribed by the Law on Science and Technology assigning organizations to implement scientific research and technology development programs, projects, or research topics, or a science and technology contract between the ordering party and the contracted party for implementation of the science and technology contract, in respect of machinery, equipment, and supplies of types not yet domestically manufactured that must be imported for direct use in scientific research and technology development activities;

d.4) Contract concluded with a foreign party, in case of leasing aircraft, helicopters, gliders, drilling rigs, or vessels of types not yet domestically manufactured for use in production, business, or leasing.

dd) Certification issued by the Ministry of National Defence confirming that the imported goods directly serve national defense, or by the Ministry of Public Security confirming that the imported goods directly serve security purposes, in respect of imported defense or security products not subject to value-added tax;

e) Financial lease contract specifying that the financial lessee is an export-processing enterprise or an enterprise located in a non-tariff zone, in respect of goods imported by a financial leasing enterprise for subleasing to an export-processing enterprise or an enterprise located in a non-tariff zone under a financial leasing arrangement, where such goods are directly delivered into the export-processing enterprise or enterprise in the non-tariff zone and are not subject to import duty and value-added tax;

 g) Sales contract for goods sold to an export-processing enterprise or a non-tariff zone pursuant to the results of a bidding process or contractor designation, expressly providing that the successful bid price excludes import duty, in respect of goods imported by contractors from abroad and directly delivered into the export-processing enterprise or non-tariff zone for factory and office construction or equipment installation in accordance with the bidding results;

h) Certification issued by the competent agency for the import of publications for commercial purposes in accordance with the law on publication, in respect of imported newspapers, magazines, newsletters, special issues, political books, textbooks, teaching materials, legal documents, scientific and technical books, books serving external information activities, books printed in ethnic minority languages, and propaganda paintings, photographs, and posters, including those in the form of audio or video tapes or discs, or electronic data, which are not subject to value-added tax;

i) Written approval for the receipt of donated or sponsored goods issued by the receiving agency or organization, in respect of imported goods donated or sponsored for the prevention of, response to, and recovery from disasters, natural disasters, epidemics, or wars that are not subject to value-added tax;

k) Written certification of the origin, quality, breeding purpose, and use for breeding issued by the competent agency or by an organization authorized by the competent agency of the exporting country in accordance with the law on animal husbandry, in respect of imported breeding livestock products not subject to value-added tax;

l) Customs dossier for entities not subject to excise tax, taxpayers shall comply with the law on excise tax.

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

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

a) Goods of foreign organizations and individuals entitled to diplomatic immunities and privileges

a.1) Duty-free quota book;

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

a.3) The Ministry of Foreign Affairs’ certification, for the case of imported goods;

a.4) The Prime Minister’s decision on tax exemption, in the case of imported goods prescribed in Clause 4, Article 5 of the Government's Decree No. 134/2016/ND-CP dated September 01, 2016.

b) Duty exemption for movable property

b.1) Work permit or an equivalent document issued by a competent agency, in respect of foreigners and overseas Vietnamese coming to Vietnam to work for a period of 12 months or more;

b.2) Document evidencing termination of activities or expiration of the period of employment abroad, in respect of Vietnamese organizations and citizens having operated abroad for a period of 12 months or more and returning to Vietnam upon completion of such activities;

b.3) Valid passport or passport substitute document, in respect of overseas Vietnamese who have registered permanent residence in Vietnam;

b.4) The Minister of Finance's decision on tax exemption for movable property exceeding the duty-free quota;

b.5) Citizen identity card, or certification of residence information, or notification of personal identification number and citizen information in the National population database.

c) Duty exemption for gifts and presents:

c.1) Gift agreement, where the recipient of the gift is an organization;

c.2) Written approval issued by the superior managing agency permitting receipt and use of duty-exempt goods, or a document evidencing that the organization’s operating expenditures are funded by the state budget, in respect of gifts and presents given to agencies or organizations which have their operating expenses covered by the state budget;

c.3) Document of the concerned provincial-level People’s Committee chairperson or managing ministry or sector, for presents and gifts for humanitarian or charity purposes.

d) Duty exemption for goods traded or bartered by border residents: Provision of the personal identification number or production of the original border laissez-passer or citizen identity card;

dd) Duty exemption for goods imported for export processing and for processed products for export:

dd.1) When carrying out on-the-spot export procedures for the prescribed goods, on-the-spot exporters shall additionally submit written designations by foreign organizations or individuals for delivery of goods in Vietnam;

dd.2) Notices of completion of customs procedures for on-the-spot import, made according to Form No. 22 in Appendix VII to the Government’s Decree No. 134/2016/ND-CP dated September 1, 2016, as amended and supplemented under the Government’s Decree No. 18/2021/ND-CP dated March 11, 2021.

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

Letters of guarantee issued by credit institutions or receipts of payment of deposits into customs offices’ deposit accounts at the State Treasury, in case of goods temporarily imported for re-export business;

g) Duty exemption for goods imported for direct use for security and national defense.

Import permits issued by the Ministry of Public Security or the Ministry of National Defence as prescribed in Clause 3, Article 8 of the Government’s Decree No. 69/2018/ND-CP dated May 15, 2018, detailing a number of articles of the Law on Foreign Trade Management;

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

h.1) Exported goods

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

h.1.2) Environmental permit or component environmental permit;

h.1.3) Contract or document proving satisfaction of the conditions for assurance of the quality of exported goods as prescribed by the law on product and goods quality;

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

h.2) Imported goods:

h.2.1) Declaration of information and contents of import duty exemption for machinery, equipment, vehicles, tools and specialized supplies for use in waste treatment and environmental protection works, made according to Appendix XXXIb to the Government’s Decree No. 05/2025/ND-CP dated January 06, 2025, amending and supplementing Decree No. 08/2022/ND-CP dated January 10, 2022, detailing a number of articles of the Law on Environmental Protection;

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

h.2.3) Feasibility study report or a document equivalent to the feasibility study report of the investment project as prescribed by the laws on investment, public investment, investment in the form of public-private partnership, and construction (including a list of machinery, equipment, vehicles, tools and specialized supplies for use in waste treatment and environmental protection works), approved by a competent authority as prescribed by law;

h.2.4) Environmental permit or component environmental permit, or decision approving the appraisal results of the environmental impact assessment report, in case the project or establishment does not have an environmental permit or component environmental permit;

h.2.5) Contracts or goods purchase and sale documents (including a list of machinery, equipment, vehicles, tools and specialized supplies for use in waste treatment and environmental protection works) serving the implementation of projects or establishments providing centralized domestic solid waste collection, transportation and treatment services and centralized domestic wastewater treatment services;

h.2.6) Information and data on machinery, equipment, vehicles, tools and specialized supplies for which import duty exemption is requested and which are not included in the List of domestically manufactured machinery, equipment, spare parts, special-use means of transport, raw materials, supplies and semi-finished products promulgated by the Ministry of Finance.

i) Duty exemption for goods serving money printing and minting activities: Written permission from the State Bank permitting an organization to import machinery, equipment, raw materials, supplies, components, parts and spare parts serving money printing and minting activities;

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

 k.1) A written certification by a provincial-level People’s Committee, a ministry or an equivalent-level agency regarding the importation of goods to serve emergency relief requirements, clearly stating the damage caused by the natural disaster, catastrophe or epidemic in the locality;

 k.2) A list of imported goods directly serving emergency relief;

 k.3) A decision on declaration of an epidemic issued by a competent authority as prescribed in the Law on Prevention and Control of Infectious Diseases, in case goods are imported for epidemic response.

l) Export duty exemption for python skins originating from captive breeding, for which taxpayers shall additionally submit the following documents:

 l.1) A certificate of registration of a wildlife breeding establishment issued by the local forest protection agency or an agency designated by the Ministry of Agriculture and Environment;

l.2) A certification of the number of slaughtered pythons originating from captive breeding, issued by the local forest protection agency for each time of carrying out export procedures.

m) Depending on each case of export duty or import duty exemption prescribed in the Government’s Decree No. 134/2016/ND-CP dated September 01, 2016, as amended and supplemented under Decree No. 18/2021/ND-CP dated March 11, 2021, and further amended and supplemented under Decree No. 182/2025/ND-CP dated July 01, 2025, customs declarants shall additionally submit one of the following documents:

m.1) An entrustment contract, in case of entrusted export or import of goods;

m.2) A goods supply contract under a written bid award or written contractor appointment, clearly stating that the goods supply price is exclusive of import duty, in case a bid-winning organization or individual imports goods;

m.3) A contract for supply of goods to an organization or individual conducting petroleum activities, clearly stating that the goods supply price is exclusive of import duty, in case an organization or individual imports goods for petroleum activities;

m.4) A financial lease contract, in case goods are imported under a financial lease for supply to an entity entitled to duty exemption incentives, clearly stating that the goods supply price is exclusive of import duty;

m.5) A document on transfer of duty-exempt goods, in case duty-exempt goods are transferred to another entity entitled to duty exemption, clearly stating that the transfer price of the goods is exclusive of import duty;

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

m.7) A decision on duty exemption issued by the Prime Minister, for the cases specified at Points a, b and dd, Clause 1, Article 28 of the Government’s Decree No. 134/2016/ND-CP dated September 01, 2016, as amended and supplemented under Decree No. 18/2021/ND-CP dated March 11, 2021.

5. Customs dossiers for duty reduction

a) A written request for duty reduction;

b) The insurance contract and notice of indemnity payment issued by the insurer (if any); where the insurance contract does not cover indemnification for duties, a certification by the insurer is required; the compensation contract or written record of the compensation agreement with the carrier, in case the loss is caused by the carrier (if any);

c) A written certification or written record of the cause of the damage issued by a competent agency in the locality where the damage occurs (a written record certifying the fire issued by the local fire prevention and fighting police office of the locality where the fire occurs);

d) A written certification issued by one of the following related agencies or organizations: The commune- or ward-level Public Security agency; commune- or ward-level People’s Committee; Industrial Park Management Board; Export Processing Zone Management Board; Economic Zone Management Board; Border Gate Management Board; Maritime Administration; or Airport Authority of the locality where a force majeure event involving a natural disaster, catastrophe, epidemic or unexpected accident occurs, causing damage to imported raw materials, machinery or equipment;

dd) An assessment certificate issued by a trader providing assessment services, specifying the quantity of goods lost or the actual loss rate of the goods.

6. Customs dossiers in case of non-collection of duty

a) In case of non-collection of import duty on exported goods that must be re-imported as prescribed in Article 33 of the Government’s Decree No. 134/2016/ND-CP dated September 01, 2016, as amended and supplemented under Decree No. 18/2021/ND-CP dated March 11, 2021:

a.1) A written request for non-collection of duty, made according to Form No. 36/DNKTT/NVTHQ in Appendix VI to this Circular;

a.2) Payment documents for the exported goods, in case payment has been made;

a.3) The export contract and export entrustment contract, in case of entrusted export (if any);

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

a.5) The exporter’s invoice prescribed by the law on invoices, in case goods exported to a non-tariff zone must be re-imported;

a.6) A notice from the foreign customer or a written agreement with the foreign customer on the return of the goods, or a notice from the carrier stating that there is no consignee and specifying the reason for return and the quantity and categories of the returned goods, in case the goods must be re-imported because the foreign customer refuses to receive them or there is no consignee according to the carrier’s notice.

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

b.7) A notice from a postal enterprise or an international express delivery service provider stating that delivery to the recipient was unsuccessful, in case exported goods sent by an organization or individual in Vietnam to an organization or individual abroad through international postal or express delivery services cannot be delivered to the recipient and must be re-imported.

b) In case of non-collection of export duty on imported goods that must be re-exported as prescribed in Article 34 of the Government’s Decree No. 134/2016/ND-CP dated September 01, 2016, as amended and supplemented under Decree No. 18/2021/ND-CP dated March 11, 2021:

b.1) A written request for non-collection of duty, made according to Form No. 36/DNKTT/NVTHQ in Appendix VI to this Circular;

b.2) The exporter’s invoice prescribed by the law on invoices, in case imported goods are subsequently exported to a non-tariff zone;

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

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

b.5) The export contract, in case imported goods are sold abroad or sold to a non-tariff zone; and the export entrustment contract, in case of entrusted export;

b.6) The import contract, in case of import of goods; the import entrustment contract, in case of entrusted import; and payment documents for the imported goods, in case payment has been made;

b.7) A written notice issued by an international postal or express delivery service provider stating that the goods could not be delivered to the recipient;

b.8) A written certification issued by a ship supplier specifying the quantity and value of goods purchased from a key importer and actually supplied to foreign seagoing vessels, enclosed with a list of payment documents of foreign shipping lines.

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

An import permit, certificate of registration for circulation, or written declaration of applied standards for medical equipment as prescribed by the law on health; or the List of medical equipment for export and import with commodity codes identified according to Vietnam’s Nomenclature of Imports and Exports, promulgated by the Minister of Health as prescribed by the law on management of medical equipment, for imported goods being medical equipment as prescribed by the law on management of medical equipment and subject to the value-added tax rate of 5% under the Law on Value-Added Tax.”

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

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

1. Customs dossiers to be retained by customs declarants must comprise:

a) Customs declarations;

b) Export permits, import permits and reconciliation monitoring slips (if any);

c) Specialized inspection registration documents, in case goods subject to specialized inspection are permitted by customs offices to be brought to storage for preservation; and sampling records certified by specialized inspection agencies or enterprises or conformity assessment bodies, for goods subject to sampling as prescribed by the law on specialized management and inspection;

d) Specialized inspection certificates;

dd) Goods purchase and sale contracts for exported or imported goods (including processing contracts, sub-processing contracts, lending or borrowing contracts, financial lease contracts, repair and warranty contracts, contract appendices, and documents related to the amendment or supplementation of contracts), or documents of equivalent legal validity as prescribed by the laws on commerce and foreign trade management. Entrustment contracts, in case of entrusted export or entrusted import;

e) Documents certifying that organizations or individuals satisfy the conditions for exporting or importing goods as prescribed by the law on investment;

g) Commercial invoices or documents of equivalent validity in case buyers are required to make payment to sellers;

h) Bills of lading or other transport documents of equivalent validity;

i) Proofs of origin, in cases where proofs of origin are required to be submitted under the Circular of the Minister of Finance prescribing the determination of origin of exported and imported goods;

k) Detailed lists of goods, for exported or imported goods for which detailed lists of goods are required when customs procedures are carried out;

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

m) Lists of imported machinery and equipment and reconciliation monitoring slips upon declaration of commodity codes, in case of classification of combined machines or combinations of machines of Chapters 84, 85 and 90 of Vietnam’s Nomenclature of Imports and Exports, and classification of machinery and equipment in an unassembled or disassembled state;

n) Accounting books and documents relating to exported or imported goods as prescribed by the law on accounting, including data, documents and materials on the stock-out and stock-in of goods;

o) Finalization reports on the use of imported raw materials, supplies, machinery and equipment and exported goods, and documents, materials and data serving as the basis for preparation of finalization reports; estimated use norms; product model design diagrams or production processes and marker layouts (if any); actual use norms for production of exported products; and documents, materials and data relating to the processing and production of exported products;

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

q) Other dossiers, documents and data relating to duty exemption; duty reduction dossiers; duty refund dossiers; customs dossiers for exported or imported goods not liable to duty; dossiers for write-off of tax arrears, late-payment interest and fines; extension of time limits for payment of tax, late-payment interest and fines; installment payment of outstanding tax amounts; freezing of tax arrears; and certification of fulfillment of tax payment obligations for exported or imported goods;

r) Written notices of advance ruling results regarding commodity codes, origin and customs value (if any);

s) Dossiers relating to additional declaration, declaration of change in use purpose, or change to domestic sale of exported or imported goods as prescribed in Articles 20 and 21 of this Circular;

t) Dossiers relating to customs procedures for goods temporarily imported for re-export business as prescribed in Article 82 of this Circular and exported or imported goods registered under one-time customs declarations as prescribed in Article 93 of this Circular;

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

2. Customs declarants shall retain the originals of documents included in the customs dossiers specified in Clause 1 of this Article for the period prescribed at Point dd, Clause 2, Article 18 of the Customs Law and produce them to customs offices upon post-customs clearance inspection. Originals may be in the form of electronic documents or paper documents.

Where an original paper document has been submitted to a customs office, the customs declarant shall retain a copy thereof. For electronic documents, customs declarants shall retain electronic versions thereof in accordance with the Law on E-Transactions.

Where a customs declarant is a customs procedure agent (including express delivery enterprises recognized as customs procedure agents), the goods owner shall retain the documents included in the customs dossier. Where the goods owner is a foreign trader without a presence in Vietnam that exercises the right to conduct export or import business, the customs procedure agent shall retain the documents included in the customs dossier.

6. To amend and supplement a number of points of Clause 1, Clause 8, Article 18 of Circular No. 38/2015/TT-BTC, amended and supplemented under Clause 7, Article 1 of Circular No. 39/2018/TT-BTC, as follows:

a) To amend Points a, e and g, Clause 1 as follows:

“a) Customs declarants shall fully declare information on customs declarations according to the information fields specified in Form No. 01 or Form No. 02 in Appendix II to this Circular, and the documents included in the customs dossiers specified in Article 16 of this Circular according to the information fields specified in Form No. 03 in Appendix II to this Circular, and submit such information to customs offices via the electronic customs data processing system.

Where the electronic customs data processing system does not have the function of receiving the information fields specified in Form No. 03 in Appendix II to this Circular, customs declarants shall submit scanned copies, authenticated by digital signatures, of the documents included in the customs dossiers to customs offices via the system. Customs offices shall announce on the customs website the time when the electronic customs data processing system becomes capable of receiving the information fields specified in Form No. 03 in Appendix II to this Circular.

In case of declaration on a paper customs declaration, customs declarants shall submit 02 originals of the customs declaration in accordance with the instructions in Appendix IV to this Circular and submit and produce the customs dossier prescribed in Articles 3 and 16 of this Circular to customs offices upon registration of the customs declaration.

In case of import of raw materials and supplies for processing or export production and export of processed products or products manufactured for export, customs declarants shall declare the codes of exported products and the codes of imported raw materials and supplies consistent with their actual management and production practices in the goods description field according to the instructions in Appendix II to this Circular on customs declarations when carrying out import or export procedures;

e) Where exported goods are self-propelled means of transport by sea, inland waterway, air or rail, customs declarants shall make customs declarations and carry out export procedures before carrying out exit procedures; where such means of transport are sold after exit, customs declarants shall make customs declarations at the customs office where exit procedures were carried out within 30 days from the date of handover of the means of transport under the purchase and sale contract.

Where imported goods are self-propelled means of transport by sea, inland waterway, air or rail, customs declarants shall make customs declarations and carry out entry procedures before carrying out import procedures. Import procedures shall be carried out within 30 days from the date of completion of the first entry procedures after the purchase and sale contract for the means of transport is signed. Where purchase and sale activities or transfer of ownership arise after entry but before exit, import procedures shall be carried out within 30 days from the date of signing the purchase and sale contract.

Where exported or imported goods are road vehicles or means of transport carried through border gates by other means of transport, customs declarants shall only be required to make customs declarations and carry out customs procedures for export or import and shall not be required to carry out exit or entry procedures;

g) Customs declarants may use assessment and analysis results issued by organizations having relevant functions as prescribed by law to declare information relating to goods names, commodity codes, quality, categories and quantities, and other information relating to exported or imported consignments.

Customs declarants may use the analysis and classification results of their own previously cleared consignments to declare goods names and commodity codes for subsequent consignments having the same goods names, composition, structure, physicochemical properties, features, uses and manufacturers and satisfying the same criteria used as grounds for classification as the previously cleared consignments, within 03 years from the date of issuance of the analysis and classification results, except where the legal provisions used as grounds for issuing notices of analysis and classification results for exported or imported goods are amended, supplemented or replaced.

Where goods exported or imported by a customs declarant have the same goods names, composition, structure, physicochemical properties, features, uses, packing specifications and manufacturers as the customs declarant’s previous goods that have been sampled and are pending analysis and classification or assessment results, the customs declarant shall request release of the goods and declare information in the “Notes” box of the customs declaration in accordance with the instructions in Appendix II to this Circular.”

 b) To amend and supplement Points i, k, o, q, Clause 1 as follows:

“i) One bill of lading or one Statement of information on imported goods shall be declared on one import customs declaration; where one bill of lading or one Statement of information on imported goods is declared on multiple customs declarations, the customs declarant shall notify the splitting of the bill of lading or the Statement of information on imported goods according to Form No. 12 in Appendix II to this Circular. Where multiple bills of lading are declared on one customs declaration or imported goods have no bill of lading, customs declarants shall comply with the instructions in Form No. 01 in Appendix II to this Circular;

k) When registering an export customs declaration, customs declarants shall fully declare container numbers on the customs declaration for exported goods transported in containers and the export goods management number in accordance with the instructions in Form No. 02 in Appendix II to this Circular.

Where goods under multiple export customs declarations of the same goods owner are packed in the same container, means of containment or package, customs declarants shall notify information on the goods packed in the same container, means of containment or package according to the information fields specified in Form No. 15 in Appendix II to this Circular via the electronic customs data processing system before carrying out procedures for moving the goods through the customs supervision area;

o) Where the customs declarant’s electronic customs declaration system is unable to carry out electronic customs procedures, the customs declarant may choose to make customs declarations through a customs procedure agent or on paper customs declarations;

q) For exported or imported road motor vehicles, when making customs declarations, in addition to the information fields specified in Form No. 01 or Form No. 02 in Appendix II to this Circular, customs declarants shall fully and specifically declare the vehicle information specified in Form No. 03 in Appendix II to this Circular and submit it to customs offices via the electronic customs data processing system. In case of declaration on a paper customs declaration, customs declarants shall submit the original Declaration of information on road motor vehicles, made according to Form No. 41/TTPTDB/GSQL in Appendix V to this Circular.”

c) To amend and supplement Point a, Clause 8 as follows:

“a) For exported goods, customs declarations shall be submitted after the goods have been assembled at the location notified by the customs declarant and no later than 04 hours before the means of transport exits; for exported goods sent by express delivery service, no later than 02 hours before the means of transport exits.

Where exported goods are bulk cargo assembled at multiple locations or transported from mining or production establishments for loading onto means of transport exiting the country, customs declarants may register customs declarations and load the goods onto such means of transport only after notifying the customs office where the customs declarations are registered and the customs office managing the location where the means of transport awaits exit of the assembly locations; the location where the means of transport awaits exit; the name and identification number of the means of transport carrying the goods; the transport route; and the estimated transport time from the assembly locations to the location where the goods are loaded onto the means of transport exiting the country, according to Form No. 14 in Appendix II to this Circular. Customs offices shall certify completion of customs procedures for means of transport exiting the country only after customs procedures for the exported goods have been completed.”

7. To amend and supplement Clauses 1 and 2, Article 19 of Circular No. 38/2015/TT-BTC, amended and supplemented under Clause 8, Article 1 of Circular No. 39/2018/TT-BTC, as follows:

a) To amend and supplement Clause 1 as follows:

“1. Places of customs declaration registration

a) Customs declarations for exported goods may be registered at the customs office of the locality where the enterprise has its head office or branch or production establishment, the customs office managing the location where exported goods are assembled, or the customs office of the border gate of exportation;

b) Customs declarations for imported goods may be registered at the head office of the customs office managing the goods storage location, the port of destination stated in the bill of lading or transport contract, or the customs office of the locality where the enterprise has its head office, branch or production establishment;

c) For goods exported or imported under specific customs regimes, customs declarations shall be registered at the locations applicable to the respective regimes as prescribed in the Government’s Decree No. 08/2015/ND-CP of January 21, 2015, as amended and supplemented under the Government’s Decree No. 167/2025/ND-CP of June 30, 2025, and guided in this Circular;

d) Goods for which customs procedures are carried out at locations specified in decisions of the Prime Minister.”

b) To amend and supplement Clause 2 as follows:

“2. Examination of conditions for registration of customs declarations

The System shall automatically examine the conditions for registration of customs declarations, including:

a) The customs declarant is not subject to the coercive measure to suspend customs clearance as prescribed, except in the following cases:

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

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

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

b) The customs declarant does not fall into any of the following cases: an enterprise having ceased operation and completed procedures for invalidation of its tax identification number; an enterprise having been transferred to another managing tax office; an enterprise having ceased operation but not yet completed procedures for invalidation of its tax identification number; an enterprise having suspended its operation or business; an enterprise not operating at its registered address; an enterprise awaiting completion of bankruptcy procedures (unless otherwise prescribed by law); or a case specified in Clause 3, Article 140 of this Circular;

c) Information on the customs declaration must be complete and conformable in accordance with the instructions in this Circular;

d) Information on management policies and tax policies applicable to exported or imported goods on the customs declaration.

If the above conditions are satisfied, the System shall accept the registration of the customs declaration and respond to the customs declarant. If the above conditions are not satisfied, the System shall reject the registration of the customs declaration and state the reason in its response to the customs declarant.

In case of paper customs declarations, the customs officer shall examine the conditions for registration of customs declarations specified in Clause 5, Article 26 of the Government’s Decree No. 08/2015/ND-CP of January 21, 2015, and the documents included in the customs dossier.”

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

“Article 20. Additional declaration of customs dossiers for exported or imported goods

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

1. Cases of additional declaration

Except for the information fields on customs declarations for which additional declaration is not permitted as specified in Section 3 of Appendix II to this Circular, customs declarants may make additional declarations of information fields on customs declarations and additionally submit customs dossiers in the following cases:

a) Additional declaration during customs clearance:

a.1) Customs declarants and taxpayers may make additional declarations of customs dossiers before customs offices notify customs declarants of the channeling results of customs declarations;

a.2) Where customs declarants or taxpayers detect errors in customs declaration after customs offices notify the channeling results but before customs clearance, they may make additional declarations of customs dossiers and shall be handled as prescribed by law;

b) Additional declaration after customs clearance of goods:

Except for additional declaration contents relating to export permits or import permits; specialized inspection of goods quality, health and culture; animal or plant quarantine; or food safety, customs declarants shall make additional declarations after customs clearance in the following cases:

b.1) Where customs declarants or taxpayers determine that errors have been made in customs declaration, they may make additional declarations of customs dossiers within 60 days from the date of customs clearance but before customs offices decide to conduct post-customs clearance inspection;

b.2) Where customs declarants or taxpayers detect errors in customs declaration only after 60 days from the date of customs clearance or after customs offices decide to conduct post-customs clearance inspection, they shall make additional declarations and shall be handled as prescribed by law (if applicable).

c) Customs declarants or taxpayers shall make additional declarations of customs dossiers at the request of customs offices when customs offices detect errors or inconsistencies between the actual goods or customs dossiers and the declared information and shall be handled as prescribed by law (if applicable).

2. Procedures for additional declaration

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

a) Responsibilities of customs declarants:

a.1) To make additional declarations of information fields on electronic customs declarations according to Form No. 01, Form No. 02, Form No. 04 or Form No. 05 in Appendix II to this Circular.

In case of additional declaration on a paper customs declaration or additional declaration of information fields on a customs declaration for which the System does not provide support, customs declarants shall submit 02 originals of the written request for additional declaration, made according to Form No. 03/KBS/GSQL in Appendix V to this Circular, to customs offices;

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

a.2.1) A written record of and agreement on the handling plan between the consignor and the consignee in case of excess goods, incorrect goods or shortage of goods;

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

In case of additional declaration for goods purchased and sold under a tolerance agreement, customs offices shall base themselves on the tolerance agreement to continue carrying out customs procedures as prescribed. Where the quantity of goods delivered in excess of that stated in the permit or specialized inspection certificate falls within the tolerance agreed upon in the goods purchase and sale contract, the customs declarant shall contact the specialized inspection agency to adjust the quantity accordingly and make an additional declaration adjusting the quantity of goods to the actual quantity. Where the quantity of goods delivered in excess exceeds the tolerance, the violation shall be handled as prescribed, and the customs declarant shall make a new customs declaration for the excess or incorrectly delivered goods.

a.3) To make an additional declaration within 05 working days from the date of receipt of the request from the customs office, in case of additional declaration specified at Point c, Clause 1 of this Article. Past the above time limit, if the customs declarant fails to declare amendments and supplements or declares amendments and supplements contrary to the request of the customs office, the case shall be handled as follows:

a.3.1) Where the contents of the declaration of amendments and supplements change the payable tax amount, the customs office shall assess tax and handle the violation as prescribed (if any);

a.3.2) Where the contents of the declaration of amendments and supplements do not change the payable tax amount, the violation shall be handled as prescribed.

a.4) Where exported goods have not yet been cleared and there is a change in the port of loading, border gate of exportation or means of transport, the customs declarant shall make an additional declaration in accordance with this Article. If the change in the port of loading, border gate of exportation or means of transport results in a change in the mode-of-transport code, the customs declaration shall be cancelled as prescribed in Article 22 of this Circular;

a.5) Where exported goods have been cleared and brought into the customs supervision area at the border gate, if the customs declarant requests a change in the border gate of exportation or port of loading and, concurrently, a change in the name of the means of transport, the customs declarant shall submit a written permission for change of the border gate of exportation issued by a competent agency or a written notice of change of the port of loading, made according to Form No. 32/TDCX/GSQL in Appendix V to this Circular, to the customs office at the new port of loading or border gate of exportation for updating on the System. The customs officer performing supervision at the port of loading or border gate of exportation shall certify the written notice of change of the port of loading or border gate of exportation and supervise the transport of the goods to the new port of loading or border gate of exportation for loading onto the means of transport for export as prescribed in Clause 4, Article 52b of this Circular. Within 05 working days from the date of submission of the written notice to the customs office, the customs declarant shall make an additional declaration of information on the customs declaration as prescribed.

Where the owner changes the name of the means of transport on exit without changing the port of loading or border gate of exportation, then, before loading the goods onto the means of transport on exit, the owner shall send a written notice, made according to Form No. 33/TDPTVT/GSQL in Appendix V to this Circular, to the customs office, clearly specifying the goods under the respective export customs declarations for which the name of the means of transport on exit will be changed. Where the owner of the means of transport on exit changes the port of loading or border gate of exportation, customs procedures shall be carried out as prescribed in Clause 4, Article 52b of this Circular for transporting the goods to the new port of loading;

a.6) Where exported goods have been cleared but have not yet been brought into the customs supervision area at the border gate, if the port of loading or border gate of exportation is changed, the customs declarant shall submit a written notice of change of the port of loading or border gate of exportation, made according to Form No. 34/TDCXCK/GSQL in Appendix V to this Circular, to the customs office where the customs declaration was registered or the border-gate customs office to which the goods are transported as declared, for changing the supervision location on the System. Within 05 working days from the date of submission of the written notice to the customs office, the customs declarant shall make an additional declaration of information on the declaration as prescribed.

a.7) When goods are moved through the customs supervision area, if the container number is inconsistent with that declared on the customs declaration, the customs declarant shall produce the imported goods handover and receipt document to the customs officer performing supervision at the border gate of importation or submit to the customs officer performing supervision at the border gate a List of export container numbers, made according to Form No. 31/BKCT/GSQL in Appendix V to this Circular, enclosed with a document issued by the carrier regarding the change in the container number. The customs officer performing supervision shall inspect and update the correct container number on the System for carrying out subsequent procedures.

The customs declarant shall make an additional declaration at the customs office where the customs declaration was registered as prescribed in this Clause within 05 working days from the date the goods are moved through the customs supervision area;

a.8) For export or import customs declarations under the mode of transport of bulk or loose cargo (except air transport) that satisfy the conditions for movement through the customs supervision area, where there is a discrepancy in quantity or weight compared with that declared on the customs declaration, the customs declarant shall produce to the customs officer performing supervision a goods weighing slip issued by the warehouse, storage yard or port operator; a written record of goods receipt certified by the seller’s representative; or a written record made at the assessment site regarding the quantity and weight. The customs officer performing supervision shall inspect and certify the port’s goods weighing slip, the written record of goods receipt certified by the seller’s representative, or the written record made at the assessment site regarding the quantity and weight for handling as follows:

a.8.1) Where goods are subject to an import or export permit: The customs officer performing supervision shall certify permission on the System for the goods to move through the customs supervision area only according to the quantity and weight stated in the permit, including the quantity and weight of goods falling within the tolerance specified in the permit, if the permit specifies a tolerance;

a.8.2) Where goods are not subject to an import or export permit and are exported or imported goods agreed to be purchased or sold as an entire consignment or entire shipload (commonly referred to as bulk purchase or bulk sale), with an agreed tolerance for the quantity and commercial grades of the goods (goods of the same type but of different sizes resulting in different values): Based on the agreement on acceptance of discrepancies in quantity and category, the method of settlement of the corresponding actual payment amount, and the payment method submitted by the customs declarant, the customs officer performing supervision shall certify on the System the actual quantity of the entire consignment to be moved through the customs supervision area. The customs declarant shall make an additional declaration at the customs office where the customs declaration was registered as prescribed in Clause 3 of this Article within 05 working days from the date the entire consignment is moved through the customs supervision area;

a.8.3) Where the actual quantity of exported or imported goods differs from that declared on the customs declaration or stated in the specialized inspection results (except for the case specified at Point a.8.2 of this Clause), the customs declarant shall make an additional declaration at the customs office where the customs declaration was registered as prescribed in this Clause; if no additional declaration is made, the quantity of goods in excess of that declared to the customs office shall not be moved through the customs supervision area.

b) Responsibilities of customs offices:

b.1) To receive dossiers of additional declaration on the System;

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

b.2.1) Where there are sufficient grounds to determine that the contents of the additional declaration are accurate, complete and conformable, the customs office shall accept such contents;

b.2.2) Where there are insufficient grounds to determine that the contents of the additional declaration are accurate, complete and conformable:

b.2.2.1) Where the goods remain within the customs supervision area, the customs office shall conduct physical inspection of the goods and continue processing customs procedures as prescribed.

b.2.2.2) Where part or all of the goods have been moved out of the customs supervision area, the customs office shall inspect and verify information relating to the additional declaration with relevant domestic or foreign agencies. If the inspection and verification results are conformable, the customs office shall continue processing procedures as prescribed.

b.2.3) Where there are sufficient grounds to determine that the contents of the additional declaration are inaccurate, incomplete or non-conformable, the customs office shall reject such contents and clearly state the reason for rejection.

b.3) Violations shall be handled as prescribed (if any);

b.4) In case of declaration on a paper customs declaration, when performing the tasks specified at Point b of this Clause, the customs officer shall clearly record the date and time of receipt of the dossier of additional declaration; inspect the completeness and conformity of the dossier of additional declaration and notify the inspection results in the written request for additional declaration; and return to the customs declarant 01 copy of the written request for additional declaration certified by the customs office.

3. Procedures for additional declaration in case exported or imported goods are agreed to be purchased or sold as an entire consignment or entire shipload and a tolerance is agreed for the quantity and commercial grades of the goods

a) Responsibilities of customs declarants:

To make additional declarations of information fields on electronic customs declarations and submit documents relating to the additional declaration via the System, specifically as follows:

a.1) The goods purchase and sale contract specifying the agreement on acceptance of discrepancies in quantity and category, the method of settlement of the corresponding actual payment amount, and the payment method;

a.2) The permit adjusted in terms of quantity, for goods subject to a permit. Where the specialized state management agency sends the permit in electronic form via the National Single-Window Portal as prescribed by the law on the national single-window mechanism, the customs declarant is not required to submit this document.

If, after 30 days from the date of customs clearance, the customs declarant has not obtained permission from the state management agency to adjust the permit or has not been issued an additional permit for the discrepant quantity of goods, the quantity of goods outside the scope of the permit shall be re-exported.

b) Responsibilities of customs offices:

b.1) To receive and inspect the completeness and conformity of dossiers of additional declaration;

b.2) Within 02 working hours from the time of receipt of a complete dossier of additional declaration, the customs officer shall complete the processing and notify the inspection results of the dossier of additional declaration via the System; if the contents of the additional declaration are rejected, the reason for rejection shall be clearly stated.”

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

“b) In case of change in use purpose in the form of re-export: The taxpayer shall make a declaration as prescribed at Point a of this Clause but is not required to pay tax.

Where goods imported for processing, export production or export processing undergo a change in use purpose in the form of re-export, the customs declarant shall carry out export procedures as prescribed and is not required to declare the change in use purpose. Tax policies shall comply with current regulations.”

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

“Article 22. Cancellation of customs declarations

1. Cases of cancellation of customs declarations

a) Customs declarations shall be invalid for carrying out customs procedures in the following cases:

a.1) The goods exempted from physical inspection do not arrived at the border gate of importation, or exported goods are not brought into the customs supervision area at the border gate of exportation within 15 days from the date of registration of the customs declaration;

a.2) The customs declarant fails to submit or produce the customs dossier within 15 days from the date of registration of the customs declaration;

a.3) The customs declarant fails, within 15 days from the date of registration of the customs declaration, to present exported or imported goods subject to physical inspection to the customs office for inspection;

a.4) For an on-the-spot export customs declaration, the importer fails to register the corresponding on-the-spot import customs declaration within 15 days from the date of customs clearance or goods release, except for the case specified at Point a.6, Clause 5, Article 86 of this Circular;

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

b) Cancellation of customs declarations at the request of customs declarants:

b.1) A customs declaration has been registered but has not been cleared due to a malfunction of the electronic customs data processing system;

b.2) An export customs declaration for which the goods have been brought into the customs supervision area but are not actually exported;

b.3) An import customs declaration has been registered but the goods are not actually imported and have not been moved through the customs supervision area;

b.4) A customs declaration has been registered but the customs declarant has incorrectly declared the information fields specified in Section 3 of Appendix II to this Circular, except where an import customs declaration has been cleared, the goods have been released or brought to storage for preservation, and the goods have been moved through the customs supervision area, or where an export customs declaration has been cleared or the goods have been released and actually exported;

b.5) An on-the-spot export customs declaration or an export customs declaration for goods purchased, sold, leased or borrowed between a domestic enterprise and an export processing enterprise or an enterprise in a non-tariff zone, or between two export processing enterprises, for which customs inspection or goods release has been completed but the exporter or importer cancels the export or import transaction.

2. Procedures for cancellation of customs declarations

a) Responsibilities of customs declarants:

When requesting cancellation of a customs declaration, the customs declarant shall declare the information required for the request for cancellation of the customs declaration according to Form No. 06 in Appendix II to this Circular and submit documents proving the grounds for cancellation of the declaration (if any) via the electronic customs data processing system; or, in case of declaration on a paper customs declaration, submit 02 originals of the written request for cancellation of the customs declaration, made according to Form No. 04/HTK/GSQL in Appendix V to this Circular, to the customs office where the declaration was registered.

Where exported goods have been brought into the customs supervision area but are not actually exported, if the customs declaration is cancelled in order to return the goods to the domestic market, the customs declarant shall undertake in the written request that no tax refund or tax non-collection has been made for the consignment under the export customs declaration at the domestic tax office or customs office and shall be responsible for the declared contents. If an inspection by the customs office or tax office reveals that the customs declarant has received a tax refund, the customs declarant shall be handled as prescribed by law.

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

b.1) In case of cancellation of a customs declaration under Point a, Clause 1 of this Article:

b.1.1) No later than 01 working day from the date on which the customs declaration ceases to be valid for carrying out customs procedures, the customs office where the customs declaration was registered shall inspect and verify, on the electronic customs data processing system, information as to whether the imported goods have arrived at the border gate of importation or the exported goods have been brought into the customs supervision area; or conduct verification at the customs office managing the goods storage location at the border gate if the electronic customs data processing system has not yet been connected for the exchange of goods supervision information;

b.1.2) If the inspection and verification results are conformable, the customs office shall cancel the customs declaration and notify the customs declarant of the cancellation via the System.

b.1) In case of cancellation of a customs declaration under Point b, Clause 1 of this Article: Within 08 (eight) working hours from the receipt of the customs declarant’s request for cancellation of the customs declaration, the customs officer shall inspect the reasons and conditions for cancellation and the information on the customs declaration requested for cancellation on the System; propose the head for approval; cancel the customs declaration; and notify the customs declarant of the result via the System;

b.3) Handle any duty already paid in accordance with Article 131 of this Circular;

b.4) Where the cancellation of a customs declaration for exported or imported goods subject to management or reconciliation monitoring affects the management or reconciliation monitoring information on the System, the customs office shall update such information on the System after cancelling the customs declaration;

b.5) For exported goods of domestic origin, notify the provincial Sub-department of Taxation with which the enterprise has registered its business, using Form No. 01/TB-XNKTC/GSQL in Appendix V to this Circular; or, for exported goods of import origin, notify the customs office where the import customs declaration was registered, if it differs from the customs office where the export customs declaration was registered, for monitoring, and not processing any duty refund, credit or non-collection for the goods covered by the cancelled export customs declaration;

b.6) Where the customs office has information indicating a violation of law in connection with the consignment, the customs declaration may be cancelled only after the necessary professional measures have been taken and it has been determined that the consignment is not in violation of law, or after the violation has been fully handled in accordance with law;

b.7) For a paper customs declaration, in addition to performing the corresponding tasks specified at Points b.1, b.2, b.3, b.4, b.5 and b.6 of this Clause, the customs officer at the customs office where the declaration was registered shall cross out the cancelled customs declaration in ink, sign and affix the customs officer’s seal thereto, and retain the cancelled customs declaration in the order of its registration number.”

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

“Article 24. Inspection of goods names, commodity codes, duty rates and units of measurement

1. Inspection of goods names, commodity codes, duty rates and units of measurement during the inspection of customs dossiers

a) Contents of inspection

Inspect the accuracy and completeness of the declared goods names, goods descriptions, commodity codes, duty rates and units of measurement on the customs declaration against the information contained in the customs dossier and the provisions on goods classification and application of duty rates.

b) Handling of inspection results

b.1) Where it is determined that the customs declarant has accurately and fully declared the goods names, goods descriptions, commodity codes, duty rates and units of measurement, the customs office shall accept the declared information;

b.2) Where there are sufficient grounds to determine that the customs declarant has incorrectly declared the goods names, goods descriptions, commodity codes, duty rates or units of measurement, the customs office shall request the customs declarant to make an additional declaration in accordance with Article 20 of this Circular and shall handle the violation as prescribed by law. Where the customs declarant fails to make an additional declaration, the customs office shall redetermine the commodity codes and duty rates, assess tax, handle the violation as prescribed by law, update the inspection results on the System, and grant customs clearance for the goods after the customs declarant has fully paid the tax and fine, if any, as prescribed;

b.3) Where there are insufficient grounds for determining the goods names, goods descriptions, commodity codes or duty rates, the customs office shall request the customs declarant to additionally submit technical documents, goods purchase and sale contracts or other relevant documents substantiating the basis for the declaration.

b.3.1) Where, upon inspection of the additionally submitted documents, the customs office has sufficient grounds to determine that the customs declarant has incorrectly declared the goods names, commodity codes, goods descriptions or duty rates, it shall proceed as specified at Point b.2 of this Clause;

b.3.2) Where the customs declarant fails to additionally submit documents substantiating the basis for the declaration, or the additionally submitted documents provide insufficient grounds for determining the goods names, goods descriptions, commodity codes or duty rates, the customs office shall decide to conduct a physical inspection of the goods; or request analysis and classification, or request inspection and assessment of technical criteria using machinery and equipment at a customs testing agency; or request assessment or testing.

Samples of goods submitted for analysis and classification or for inspection and assessment of technical criteria using technical machinery and equipment at a customs testing agency must be included in the List of goods accepted for analysis and classification or the List of goods accepted for inspection and assessment of technical criteria using technical machinery and equipment at customs testing agencies, issued by the Department of Customs and published on the Customs Portal.

2. Inspection of goods names, commodity codes, and duty rates during the physical inspection

a) Contents of inspection

Inspect the accuracy and completeness of the declared goods names, goods descriptions, commodity codes and duty rates on the customs declaration against the actual exported or imported goods.

When conducting a physical inspection of goods, customs officers shall determine the goods names, goods descriptions, commodity codes and duty rates according to the criteria specified in the Vietnam's Nomenclature of imports and exports and the Tariff applicable to exported and imported goods;

b) Handling of inspection results

b.1) Where the results of a physical inspection conducted directly by customs officers or using the machinery and equipment available at the customs office are consistent with the information declared on the customs declaration, the customs office shall accept the declared information;

b.2) Where there are sufficient grounds to determine that the customs declarant has incorrectly declared the goods names, goods descriptions, commodity codes or duty rates, the customs office shall provide instructions to and request the customs declarant to make an additional declaration in accordance with Article 20 of this Circular and shall handle the violation as prescribed by law. Where the customs declarant fails to make an additional declaration, the customs office shall redetermine the commodity codes and duty rates, assess tax and handle the violation, if any, as prescribed by law;

b.3) Where, based on the physical inspection conducted directly by customs officers or using the available machinery and equipment, the customs office has insufficient grounds to determine, or is unable to accurately determine, the goods names, goods descriptions or commodity codes, the head of the customs team conducting the physical inspection shall decide to request analysis and classification; inspection and assessment of technical criteria using machinery and equipment at a customs testing agency; or assessment or testing.

3. Where a consignment of exported or imported goods has been granted customs clearance based on the results of analysis and classification; inspection and assessment of technical criteria using machinery and equipment at a customs testing agency; or assessment or testing for determining the goods names and commodity codes, the customs office may use the results applicable to such consignment to carry out customs procedures for subsequent consignments declared by the same customs declarant that have the same goods names, goods descriptions, origins, declared commodity codes and manufacturers.

The customs office shall, based on the application of risk management, select to conduct analysis and classification; inspection and assessment using technical machinery and equipment at a customs testing agency; or assessment or testing for subsequent consignments. The inspection and assessment using technical machinery and equipment at a customs testing agency shall comply with Articles 29 and 31 of this Circular.”

12. To amend and supplement Article 25 of Circular No. 38/2015/TT-BTC, amended and supplemented under Clause 14, Article 1 of Circular No. 39/2018/TT-BTC, as follows:

“Article 25. Inspection of customs value during the conduct of customs procedures

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

2. Contents of inspection: The customs office shall inspect the customs dossier and the value declared by the customs declarant on the customs declaration and the customs value declaration (hereinafter referred to as the declared value) based on the provisions on methods of customs valuation and inspection of customs value set forth in the Minister of Finance’s Circular No. 39/2015/TT-BTC dated March 25, 2015, amended and supplemented under Circular No. 60/2019/TT-BTC dated August 30, 2019, and this Circular.

3. Procedures and handling of inspection results

a) Where there are sufficient grounds for rejecting the declared value, the customs office shall issue a notice of customs value using Form No. 02B/TB-TGHQ/NVTHQ in Appendix VI to this Circular (hereinafter referred to as the notice of customs value), request the customs declarant to make an additional declaration within a maximum period of 05 working days from the date of the notice, and release the goods as prescribed. If the customs declarant makes an additional declaration in accordance with the notice of customs value within the above-mentioned period, the customs office shall grant customs clearance for the goods as prescribed and handle violation (if any). If the customs declarant fails to make an additional declaration within the above-mentioned period, or makes an additional declaration inconsistent with the notice of customs value, the customs office shall assess tax in accordance with the Law on Tax Administration, grant customs clearance for the goods as prescribed and handle violation (if any).

There are sufficient grounds for rejecting the declared value of exported or imported goods if any of the following cases applies:

a.1) The customs declarant fails to declare, or incorrectly or incompletely declares, any of the following information fields on the customs declaration: place of unloading, method of payment, value declaration classification code, freight charges, insurance premiums, codes and names of adjustments, value declaration details, total coefficient for allocation of dutiable value, goods descriptions, units of measurement, invoice unit prices, dutiable unit prices, dutiable value, invoice value, total invoice value, and country of origin; or on the customs value declaration, if any, thereby affecting the customs value.

Where the customs declarant has a special relationship but fails to declare it on the customs declaration or customs value declaration, if any, the customs office shall request the customs declarant to make an additional declaration in accordance with Clause 8, Article 1 of this Circular. Where the customs declarant declares that a special relationship exists but does not affect the transaction value, the customs office shall inspect the effect of such special relationship on the transaction value in accordance with Article 7 of Circular No. 39/2015/TT-BTC, amended and supplemented under Clause 6, Article 1 of Circular No. 60/2019/TT-BTC;

a.2) There are inconsistencies concerning the customs value among the documents in the customs dossier submitted or produced by the customs declarant to the customs office;

a.3) Any of the conditions for application of a customs valuation method specified in Article 20 of the Government's Decree No. 08/2015/ND-CP dated January 21, 2015, amended and supplemented under Clause 8, Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025, and the Minister of Finance's Circular No. 39/2015/TT-BTC dated March 25, 2015, amended and supplemented under Circular No. 60/2019/TT-BTC dated August 30, 2019, is not satisfied;

a.4) The sequence or contents of a customs valuation method are applied incorrectly under Article 20 of the Government’s Decree No. 08/2015/ND-CP dated January 21, 2015, amended and supplemented under Clause 8, Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025, and the Minister of Finance's Circular No. 39/2015/TT-BTC dated March 25, 2015, amended and supplemented under Circular No. 60/2019/TT-BTC dated August 30, 2019.

b) Where there are doubts concerning the declared value:

b.1) For imported goods with an abnormally high declared value as specified at Point b.4.5 of this Clause, the customs office shall grant customs clearance based on the declared value and refer the matter giving rise to such doubts to the tax office as a basis for inspecting and determining related-party transactions in accordance with the law on related-party transactions;

b.2) Except for the case specified at Point b.1 of this Clause, the customs office shall notify the customs declarant of the grounds for the doubts, the value and valuation method proposed by the customs office, and the time and form of consultation; request the customs declarant to supplement the consultation and valuation dossier via the System or the notice of doubts concerning the declared value using Form No. 02A/TB-NVTG/NVTHQ in Appendix VI to this Circular; and concurrently release the goods or permit the goods to be brought into storage as prescribed. The customs declarant shall participate in the consultation in accordance with Clause 4 of this Article;

b.3) Doubts concerning the declared value of exported goods shall arise in any of the following cases:

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

b.3.2) The declared value is lower than the lowest customs value of identical or similar exported goods determined by the customs office, or lower than the lowest declared value of identical or similar exported goods accepted by the customs office, excluding customs values subject to doubts from such comparison;

Identical or similar exported goods in the value database used for comparison must be goods exported within 90 days before or 90 days after the date of registration of the export customs declaration for the goods whose declared value is being inspected. Where no identical or similar exported goods exported within the above-mentioned 90-day period can be found, the period shall be extended from 6 months to 01 year based on an assessment of the degree of fluctuation in the price of the exported goods whose declared value is being inspected;

b.3.3) The declared value is lower than the transaction price on the world market indicated on the website of the market on which such goods are traded, or lower than the offer price published on the Internet on official websites or websites linked to official websites;

b.3.4) The declared value is lower than or equal to the declared value of the principal materials constituting identical or similar exported goods, the transportation costs of the goods whose value is being inspected calculated up to the border gate of exportation, or the extraction costs of identical or similar exported goods;

b.4) Doubts concerning the declared value of imported goods shall arise in any of the following cases:

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

b.4.2) The declared value is lower than the lowest customs value of identical or similar imported goods determined by the customs office, or lower than the lowest declared value of identical or similar imported goods accepted by the customs office, excluding customs values subject to doubts from such comparison.

Identical or similar imported goods in the value database used for comparison must be goods exported to Vietnam within 90 days before or 90 days after the date of exportation of the goods whose declared value is being inspected. Where no identical or similar imported goods can be found within the above-mentioned 90-day period, the period shall be extended from 6 months to 1 year based on an assessment of the degree of fluctuation in the price of the imported goods whose declared value is being inspected;

b.4.3) The declared value is lower than or equal to the customs value of a complete set of components of identical or similar imported goods; lower than or equal to the customs value of the principal materials constituting identical or similar imported goods; or lower than or equal to the transportation costs of identical or similar imported goods calculated up to the first border gate of importation;

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

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

c) Where neither Point a nor Point b of this Clause applies, the customs office shall grant customs clearance for the goods based on the value declared by the customs declarant.

4. Consultation

a) Competence to conduct consultation: The Director of the Regional Customs Sub-department shall assume full responsibility for organizing consultations and ensuring the effectiveness of consultations at the unit. Based on the actual circumstances and characteristics of the locality, the Regional Customs Sub-department shall delegate the conduct of consultations to the customs office where the declaration was registered.

b) Forms of consultation:

b.1) Direct consultation means the customs declarant, the customs declarant’s legal representative or an authorized person working directly with the customs office to explain and substantiate the declared value to the customs office.

Where necessary, the customs office and the customs declarant, or the customs declarant’s legal representative or authorized person, shall coordinate and exchange relevant information, documents and written materials via the Online Public Service System;

b.2) Indirect consultation means the customs declarant, the customs declarant’s legal representative or an authorized person working with the customs office via the System to explain and substantiate the declared value to the customs office.

Where the System does not yet have the functionality necessary to meet the relevant requirements, the customs office and the customs declarant, or the customs declarant’s legal representative or authorized person, shall coordinate and exchange relevant information, documents and written materials via the Online Public Service System;

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

b.4) A customs declarant not eligible for consultation form specified at Point b.3 of this Clause shall participate in direct consultation.

c) Time limit for conducting consultation and handling consultation results: No more than 30 days from the date of release of the goods or the date on which the goods are brought into storage;

d) Consultation procedures:

d.1) Direct consultation:

d.1.1) The customs declarant shall:

d.1.1.1) Provide the consultation and valuation dossier specified at Point g of this Clause via the System to clarify the doubts concerning the declared value of the goods;

d.1.1.2) Appoint its legal representative or an authorized person to participate in the consultation at the scheduled time; explain matters relating to the declared value; and additionally submit documents and materials to address the doubts concerning the declared value at the request of the customs office;

d.1.1.3) Sign the minutes of direct consultation.

d.1.2) The customs office shall:

d.1.2.1) Conduct the consultation; inspect the dossiers, documents and materials submitted or produced by the customs declarant via the System in accordance with Point g of this Clause to clarify the doubts concerning the declared value;

d.1.2.2) Prepare and sign the minutes of consultation, fully and truthfully recording the questions and answers during the consultation and the additional documents and materials submitted by the customs declarant. Upon completion of the consultation, the minutes of consultation must clearly state one of the following conclusions: “the customs declarant agrees with the value and method determined by the customs office,” “there are insufficient grounds for rejecting the declared value,” or “the declared value is rejected.” Where the declared value is rejected, the minutes must clearly state the grounds for rejection under the cases specified at Point e of this Clause and the value and customs valuation method determined by the customs office after the consultation.

d.2) Indirect consultation:

d.2.1) The customs declarant shall:

d.2.1.1) Provide the consultation and valuation dossier specified at Point g of this Clause via the System to clarify the doubts concerning the declared value of the goods. The documents and materials must bear the customs declarant’s digital signature;

d.2.1.2) Submit written responses to the customs office’s questions and additional documents and materials via the System to explain and clarify the outstanding doubts concerning the customs value, and receive a notice of indirect consultation results using Form No. 02C/TB-TVGT/NVTHQ in Appendix VI to this Circular.

d.2.2) The customs office shall:

d.2.2.1) Based on the consultation and valuation dossier submitted by the customs declarant via the System, inspect the declared value; send questions concerning the doubts about the declared value; and request the customs declarant to explain such doubts.

d.2.2.2) Based on the written responses to the customs office’s questions, the consultation and valuation dossier, and the additional documents and materials, prepare and send to the customs declarant via the System a notice of indirect consultation results using Form No. 02C/TB-TVGT/NVTHQ in Appendix VI to this Circular, specifying the documents and materials submitted by the customs declarant. Upon completion of the indirect consultation, the notice of indirect consultation results must clearly state one of the following conclusions: “there are insufficient grounds for rejecting the declared value” or “the declared value is rejected.” Where the declared value is rejected, the minutes must clearly state the grounds for rejection under the cases specified at Point e of this Clause and the value and customs valuation method determined by the customs office after the consultation.

dd) Handling of consultation results:

dd.1) Where the customs declarant agrees with the value and valuation method proposed by the customs office, the customs office shall conduct an inspection and issue a notice of customs value. The customs declarant shall make an additional declaration within a maximum period of 05 working days from the date on which the customs office issues the notice of customs value and within 30 days from the date of release of the goods or the date on which the goods are brought into storage. If the customs declarant makes an additional declaration in accordance with the notice of customs value within the above-mentioned period, the customs office shall grant customs clearance for the goods as prescribed and handle violation (if any). If the customs declarant fails to make an additional declaration within the above-mentioned period, or makes an additional declaration inconsistent with the notice of customs value, the customs office shall assess tax in accordance with the Law on Tax Administration, grant customs clearance for the goods as prescribed and handle violation (if any);

dd.2) Where the customs office rejects the declared value after consultation in accordance with Point e of this Clause, the customs office shall issue a notice of customs value and request the customs declarant to make an additional declaration within a maximum period of 05 working days from the date of issuance of the notice of customs value. If the customs declarant makes an additional declaration in accordance with the notice of customs value within the above-mentioned period, the customs office shall grant customs clearance for the goods as prescribed and handle violation (if any). If the customs declarant fails to make an additional declaration within the above-mentioned period, or makes an additional declaration inconsistent with the notice of customs value, the customs office shall assess tax in accordance with the Law on Tax Administration, grant customs clearance for the goods as prescribed and handle violation (if any);

dd.3) Where the customs office has insufficient grounds for rejecting the declared value, it shall issue a notice of customs value and grant customs clearance for the goods based on the value declared by the customs declarant as prescribed.

e) There are sufficient grounds for rejecting the declared value of exported or imported goods after consultation if any of the following cases applies:

e.1) In case of direct consultation:

e.1.1) Any of the cases specified at Point a, Clause 3 of this Article;

e.1.2) The customs declarant fails to declare, or incorrectly declares, the price actually paid or payable or any factor relevant to customs valuation as specified in Articles 6, 13 and 15 of the Minister of Finance's Circular No. 39/2015/TT-BTC dated March 25, 2015 and Circular No. 60/2019/TT-BTC dated August 30, 2019;

e.1.3) Upon inspection, the information provided by the customs declarant is found to be inaccurate, the documents or materials provided are forged, or the documents are unlawful;

e.1.4) Without a justifiable reason, the customs declarant fails to provide the customs office with the documents and materials specified at Point g of this Clause or fails to participate in the consultation; the person participating in the consultation is not a duly authorized representative of the customs declarant as prescribed by law or does not hold a letter of authorization; or the customs declarant fails to sign the minutes of consultation as specified at Point d.1 of this Clause;

e.1.5) Information collected from the exporter or the exporter’s representative regarding imported goods, or information collected from the seller, manufacturer or extractor regarding exported goods, establishes that the declared value is inconsistent with the actual purchase and sale transaction;

e.1.6) The customs declarant’s explanations are inconsistent with the customs dossier or the consultation and valuation dossier specified at Point g of this Clause;

e.1.7) The customs office has documents or materials proving that the declared value is inconsistent with the actual price and the actual condition of the goods.

e.2) In case of indirect consultation:

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

e.2.2) The customs declarant fails to respond, provides incomplete or incorrect responses to the customs office’s questions within the prescribed time limit, or responds after the prescribed time limit without a justifiable reason; or the responses are mutually inconsistent.

g) A consultation and valuation dossier comprises:

g.1) Documents and materials used for customs valuation under the customs valuation methods specified in the Minister of Finance’s Circular No. 39/2015/TT-BTC dated March 25, 2015 and Circular No. 60/2019/TT-BTC dated August 30, 2019;

g.2) Documents and commercial correspondence evidencing agreements on the value of the goods, terms of delivery and receipt of the goods, conditions for transportation and insurance of the goods, production and packaging of the goods, and other conditions relating to the rights to purchase and sell the goods, if any;

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

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

g.5) Consularly legalized dossiers for customs clearance of the goods in the exporting country or the importing partner country, if any;

g.6) Bank payment documents or payment documents issued by credit institutions for the exported or imported goods, if any;

g.7) Documents included in the accounting dossiers, if any, comprising: Accounting books and accounting documents recording payables to and receivables from foreign partners; sales invoices; revenue account ledgers reflecting the actual revenue from the goods; accounting dossiers tracking changes in cash and bank deposits; and other accounting documents and materials prescribed by the Law on Accounting;

g.8) Other documents and materials substantiating the value of the goods, if any.

5. One-time consultation with its results used multiple times

a) The customs declarant shall request the customs office to use the consultation results for goods subject to doubts concerning their declared value for subsequent exportations or importations in the minutes of consultation in case of direct consultation or in the written responses to the customs office’s questions in case of indirect consultation (hereinafter referred to as one-time consultation results used multiple times);

b) Where, upon inspection, the customs declarant is assessed as having a high or higher level of compliance, the customs office shall accept the customs declarant’s request to use one-time consultation results multiple times and provide its response via the System, and shall specify in the notice of customs value the period during which the results of such notice may be applied to subsequent exportations or importations. Where the customs declarant is not assessed as having a high or higher level of compliance, the customs office shall notify the customs declarant via the System that the request to use one-time consultation results multiple times is not accepted;

c) Scope of application: One-time consultation results used multiple times may only be applied within the Regional Customs Sub-department where the customs declarant registers customs declarations;

d) Period of application: One-time consultation results used multiple times shall remain valid for 06 months from the date of issuance of the notice of customs value.

Where the customs office discovers that the consultation dossier provided by the customs declarant for application is inaccurate or contains violations, it shall issue a notice of cancellation of one-time consultation results used multiple times using Form No. 02D/TB-TVML/NVTHQ in Appendix VI to this Circular;

e) Application of one-time consultation results used multiple times:

e.1) The customs declarant shall request the customs office to apply the one-time consultation results used multiple times, specifying the number and date of the notice of customs value, in the “Value declaration details” field for imported goods or the “Notes” field for exported goods on the customs declaration;

e.2) The customs office shall inspect the declared information concerning the exported or imported goods against the one-time consultation results used multiple times and shall proceed as follows:

e.2.1) Where the conditions for applying the one-time consultation results used multiple times are satisfied, the customs office shall accept the declared value.

Exported or imported goods are eligible for application of one-time consultation results used multiple times if all of the following conditions are satisfied:

e.2.1.1) At the time of application, the customs declarant is assessed as having a high or higher level of compliance; the one-time consultation results used multiple times remain valid; and the legal documents serving as the basis for issuance of the notice of customs value remain unchanged;

e.2.1.2) The declared information relevant to the customs value, including the goods names, HS codes, origins, importer, exporter, terms of sale, if any, and delivery terms of the exported or imported goods, is identical to the information specified in the notice of customs value to which the one-time consultation results used multiple times apply;

e.2.1.3) The declared value of the exported or imported goods on the customs declaration is equal to or greater than the customs value specified in the one-time consultation results used multiple times, except where the reference price of identical or similar goods in the List of exported and imported goods posing value risks is adjusted upward.

e.2.2) Where the conditions for applying the one-time consultation results used multiple times are not satisfied, the customs office shall provide notification via the System, clearly stating the reason for not applying such results, so that the customs declarant participates in consultation in accordance with Clause 4 of this Article.

6. Competence to consider adjustments for deduction of discounts

The Director of the Regional Customs Sub-department shall consider and decide on adjustments for deduction of discounts if all the conditions specified at Point d.1, Clause 2, Article 15 of Circular No. 39/2015/TT-BTC dated March 25, 2015 of the Minister of Finance are satisfied.”

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

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

1. Inspection of export permits and import permits

The customs office where the customs declaration is registered shall inspect and compare the information on the export permit or import permit sent by the licensing agency via the National Single Window Portal, issued via the Online Public Service Portal, or submitted by the customs declarant during the conduct of customs procedures against the information declared on the customs declaration, and shall proceed as follows:

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

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

a.2) Where the customs declarant uses an export permit or import permit for multiple exportations or importations, the customs office where the declaration is registered shall update the permit information on the electronic customs data processing system to monitor and deduct the quantity or weight specified in the permit corresponding to each exportation or importation.

b) Where the declared information is inconsistent, except where the quantity of goods declared on the customs declaration and the quantity of goods covered by the permit that have been imported are lower than the quantity specified in the permit, or where the quantity of exported or imported goods exceeds the quantity specified in the permit, the customs office shall provide a response to the customs declarant and handle the matter as prescribed by law.

2. Inspection of certificates of specialized inspection

Upon receipt of a certificate of specialized inspection issued by a specialized inspection agency via the National Single Window Portal or the Online Public Service Portal, or submitted by the customs declarant for customs clearance of the goods, the customs office shall inspect and compare it against the information declared on the customs declaration and shall proceed as follows:

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

b) Where the information is inconsistent, the customs office shall refuse to accept it and provide a response to the customs declarant;

c) Where the goods fail to satisfy the conditions for exportation or importation, the customs office shall handle the matter as prescribed by law and provide a response to the customs declarant.

3. Where a malfunction of the System makes it impossible to retrieve information on export permits, import permits or certificates of specialized inspection from the System, the customs office shall receive and inspect the export permits, import permits or certificates of specialized inspection submitted or produced by the customs declarant, on the principle that the customs declarant shall bear responsibility for the accuracy, truthfulness and lawfulness of the submitted export permits, import permits or certificates of specialized inspection.

Where the customs declarant uses an export permit or import permit for multiple exportations or importations, the customs office where the declaration for the first exported or imported consignment is registered shall prepare a reconciliation monitoring slip using Form No. 05/TDTL/GSQL in Appendix V to this Circular and provide it to the customs declarant for reconciliation monitoring of each exportation or importation.

After the System is restored, the customs office shall conduct inspection and comparison and handle the matter in accordance with Clauses 1 and 2 of this Article.”

14. To amend and supplement Clause 1, Clause 5, Clause 5a, Clause 6, Clause 9, Clause 10 and Clause 11, Article 29 of Circular No. 38/2015/TT-BTC, amended and supplemented under Clause 18, Article 1 of Circular No. 39/2018/TT-BTC, as follows:

a) To amend and supplement Clause 1 as follows:

“1. Inspection of imported goods during their loading or unloading from means of transport on entry into warehouses, storage yards, ports or areas of border gates of importation, and of exported goods that have been granted customs clearance and assembled at locations within areas of border gates of exportation:

a) Goods shall be inspected using scanners or other technical means. Where a physical inspection is required under Point c, Clause 2, Article 34 of the Law on Customs, the border-gate customs office shall conduct the physical inspection in the presence of a representative of the transport enterprise; the port, warehouse or storage yard business; the Port Authority at a seaport or international airport; or the Border Guard;

b) Responsibilities of the border-gate customs office:

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

b.2) To conduct the inspection in accordance with Point a of this Clause;

b.3) To prepare a record certifying the inspection bearing the signatures of the parties specified at Point a of this Clause.

c) Responsibilities of carriers and port, warehouse and storage yard businesses:

c.1) To complete the necessary procedures for bringing the goods to the inspection location at the request of the customs office;

c.2) To assume responsibility for transporting the goods to the inspection area as requested by the customs office;

c.3) Port, warehouse and storage yard businesses shall arrange a separate storage area or use the electronic port management system to determine the location of goods subject to physical inspection during the conduct of customs procedures;

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

d) Handling of inspection results for imported goods during their loading or unloading from means of transport on entry into warehouses, storage yards, ports or areas of border gates of importation:

d.1) Where the inspection detects no indication of a violation, the unit assigned to inspect the goods using scanners shall update information on the scanning results on the System.

The customs office where the import customs declaration is registered shall use such scanning results to carry out customs procedures as prescribed;

d.2) Where the inspection detects an indication of a violation, the unit assigned to inspect the goods using scanners shall update the inspection results on the System; notify and coordinate with the port, warehouse and storage yard business to arrange a separate storage location for the consignment; and coordinate with the customs office where the customs declaration is registered to conduct a direct physical inspection of the goods when the customs declarant carries out customs procedures.

dd) Handling of inspection results for exported goods that have been granted customs clearance and assembled at locations within areas of border gates of exportation:

dd.1) Where the inspection detects no indication of a violation, the border-gate customs office shall update the information on the System and supervise the exported goods as prescribed;

dd.2) Where the inspection detects an indication of a violation, the border-gate customs office shall coordinate with the port, warehouse and storage yard business to arrange a separate storage location for the consignment; update the inspection results on the System; notify the customs declarant to open the goods for direct physical inspection; and handle the matter as prescribed.

Based on the provisions of customs law, management requirements applicable to each warehouse, storage yard, port or border-gate area, and the actual availability of scanners or other technical means, the Director of the Department of Customs shall organize the inspection of imported goods during their loading or unloading from means of transport on entry into warehouses, storage yards, ports or areas of border gates of importation, and of exported goods that have been granted customs clearance and assembled at locations within areas of border gates of exportation, in conformity with law and with the infrastructure, machinery, equipment and actual conditions of each warehouse, storage yard, port or border-gate area.”

b) To amend and supplement Clause 5 as follows:

“5. Physical inspection to determine goods names, commodity codes, customs value, origin, and whether goods are used or unused shall be conducted in accordance with Articles 24, 25 and 27 of this Circular.

Where the System designates the goods for inspection and assessment of technical criteria using machinery and equipment, or where customs officers conducting a direct inspection or physical inspection of the goods using the technical machinery and equipment available at the customs office conducting the physical inspection are unable to fully determine the technical criteria necessary to accurately verify the information declared by the customs declarant, the head of the customs team shall decide to request inspection and assessment of technical criteria using machinery and equipment at a customs testing agency, or assessment or testing, as follows:

a) For goods covered by the List of technical criteria accepted for inspection at customs testing agencies, samples shall be taken and a dossier shall be prepared and sent to a customs testing agency for inspection and assessment of technical criteria using machinery and equipment.

a.1) Such a dossier must comprise:

a.1.1) A request for inspection and assessment of technical criteria of exported or imported goods using machinery and equipment at a customs testing agency, which also serves as the goods sampling record, using Form No. 44-PYCKT/KDHQ in Appendix V to this Circular;

a.1.2) A slip recording the numbers and dates of written documents and documents in the customs dossier relating to the goods samples, in case of paper customs declaration;

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

a.1.4) Goods samples subject to inspection and assessment;

a.1.5) Technical documents for the goods or an analysis of the product composition. The customs office sending the samples shall instruct the customs declarant, via the System or in writing, to provide technical documents or an analysis of the product composition. Where no technical documents or analysis of the product composition are available, the customs office sending the dossier shall clearly state the reason and issue a direction or written request to the customs declarant using Form No. 44-PYCKT/KDHQ in Appendix V to this Circular.

a.2) The results of inspection and assessment of technical criteria using machinery and equipment at a customs testing agency shall be recorded using Form No. 43-KQKTDG/KDHQ in Appendix V to this Circular. This notice shall serve as the basis for classifying the goods, determining the duty rates and implementing goods management policies.

b) For goods not covered by the List of technical criteria accepted for inspection at customs testing agencies, assessment or testing shall be requested from an assessment or testing organization as prescribed by law.

b.1) Where samples are required, sampling shall be conducted in accordance with Article 31 of this Circular;

b.2) Upon receipt of the results from the assessment or testing organization, the customs office conducting the physical inspection of the goods shall evaluate the assessment or testing results. Where the assessment or testing results are satisfactory, the customs officer shall record the inspection results using Form No. 06/PGKQKT/GSQL in Appendix V to this Circular and update them on the System to continue processing customs procedures for the customs declarant. Where the assessment or testing results are found to be inconsistent with the requirements specified in the request for assessment or testing, the matter shall be reported to the head of the customs team for handling as prescribed.”

c) To add Clause 5a as follows:

“5a. During the analysis and classification or inspection and assessment of technical criteria of exported or imported goods using machinery and equipment at a customs testing agency, where there are insufficient grounds for reaching a conclusion regarding the goods names, characteristics, composition, structure, physical and chemical properties, uses, packaging specifications or other attributes of the exported or imported goods, the customs testing agency shall consider requesting assessment or testing or conducting verification at the goods production establishment to clarify the goods names, characteristics, composition, structure, physical and chemical properties, uses, packaging specifications and other attributes of the exported or imported goods. The written coordination shall be made using Form No. 41a/VBPH/KDHQ, and the working minutes shall be made using Form No. 42/MBB/KDHQ in Appendix V to this Circular.”

d) To amend and supplement Clause 6 as follows:

“6. Physical inspection of goods in certain special cases

a) For goods subject to special preservation requirements for which a physical inspection cannot be conducted at the customs office’s inspection locations, the head of the customs team shall decide to bring the goods to locations satisfying the special preservation requirements for physical inspection or decide on customs clearance based on assessment results;

b) For exported goods that are bulk goods or goods of large quantities transported from extraction or production establishments for loading onto means of transport on exit at transshipment or anchorage areas, if the goods are subject to physical inspection, after all the goods have been assembled on the means of transport on exit at the transshipment or anchorage area, the head of the border-gate customs team managing the transshipment area shall decide on the physical inspection of the goods on the means of transport.”

dd) To amend and supplement Clause 9 as follows:

“9. Physical inspection of goods at the request of customs offices where the declarations are registered:

a) Responsibilities of the customs office where the declaration was registered:

 a.1) To update the request for physical inspection on the System and transmit the information to the customs office where the goods are stored;

 a.2) Based on the inspection results transmitted via the System by the customs office where the goods are stored, to update the inspection results on the System and carry out the subsequent procedures.

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

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

b.2) To conduct the physical inspection of the goods at the time and location registered by the customs declarant;

b.3) To update and transmit the results of the physical inspection of the goods to the customs office where the declaration is registered for the subsequent procedures to be carried out as prescribed.”

e) To amend and supplement Clause 10 as follows:

“10. Where goods are subject to a change in use purpose, transfer between processing contracts, liquidation of machinery or equipment, or on-the-spot export or import, if the customs declarant requests a physical inspection at the production establishment, construction site or factory, the head of the customs team shall consider and decide on such request.”

15. To amend and supplement Clauses 3 and 4, Article 30 of Circular No. 38/2015/TT-BTC, amended and supplemented under Clause 19, Article 1 of Circular No. 39/2018/TT-BTC, as follows:

a) To amend and supplement Clause 3 as follows:

“3. Where the results of the customs dossier inspection or physical inspection of goods establish that the goods violate provisions on management policies or specialized inspection, the customs office where the declaration is registered shall handle the violation as prescribed by law or, where the violation falls beyond its competence, refer it to the competent agency for handling.”

b) To amend and supplement Clause 4 as follows:

“4. Where a violation specified in Clause 2 or 3 of this Article shows indications of a criminal offense, it shall be investigated, verified and handled according to competence.”

16. To amend and supplement Article 31 of Circular No. 38/2015/TT-BTC, amended and supplemented under Clause 20, Article 1 of Circular No. 39/2018/TT-BTC, as follows:

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

1. Samples of exported and imported goods shall be taken in the following cases:

a) Samples of exported or imported goods are taken for customs declaration purposes at the request of the customs declarant or specialized inspection agency;

b) Samples of exported or imported goods are required for customs inspection or for requested assessment or testing at the request of the customs office.

2. Specific provisions on sampling

a) Where samples are taken at the request of the customs declarant for customs declaration purposes:

a.1) Responsibilities of customs declarants:

a.1.1) To notify the customs office where the goods are stored of the request for sampling according to the information fields specified in Form No. 16 in Appendix II to this Circular via the electronic customs data processing system;

a.1.2) After the customs office notifies its acceptance of the sampling via the System, the customs declarant shall directly take samples from the imported consignment under customs supervision. The customs declarant may take the quantity of samples necessary for making the customs declaration. All samples taken by the customs declarant shall be included in the quantity of goods when the customs office conducts an inspection during the conduct of customs procedures.

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

a.2.1) The head of the customs team shall assign a officer to supervise the customs declarant’s sampling;

a.2.2) After supervising the sampling, the customs officer shall certify 01 printed copy of the customs declarant’s notice of request for sampling and update the sampling results on the electronic customs data processing system.

b) Exported and imported goods for which samples are required for customs inspection:

b.1) For exported and imported goods for which samples are required for analysis and classification, sampling shall be conducted in accordance with the Minister of Finance's Circular No. 14/2015/TT-BTC dated January 30, 2015, amended and supplemented under Circular No. 17/2021/TT-BTC dated February 26, 2021;

b.2) For goods subject to inspection and assessment of technical criteria using machinery and equipment at a customs testing agency, sampling shall be conducted in accordance with Article 10 of Circular No. 14/2015/TT-BTC, amended and supplemented under Circular No. 17/2021/TT-BTC. The request for inspection and assessment of technical criteria of exported or imported goods using machinery and equipment at a customs testing agency, which also serves as the goods sampling record, shall be made using Form No. 44-PYCKT/KDHQ in Appendix V to this Circular;

b.3) For exported and imported goods for which samples are required for assessment or testing:

b.3.1) Sampling location: Sampling shall be conducted at the location where the goods are stored within the customs supervision area or at a construction site, production establishment or factory specified in Article 102 of this Circular;

b.3.2) Sampling shall be attended by a representative of the goods owner, a representative of the customs office and a representative of the assessment or testing service provider, where such attendance is mandatory, and a record certifying the sampling of exported or imported goods shall be prepared using Form No. 08/BBLM/GSQL in Appendix V to this Circular.

Samples shall be taken from the consignment under inspection, be representative of the consignment, and be sufficient in quantity and weight for the assessment or testing in accordance with law. The quantity of samples shall ensure that 01 sample is retained at the customs office.

Where samples are taken in the absence of the customs declarant, the customs office shall take the samples in the presence of a state agency at the border-gate area, a representative of the transport enterprise and a representative of the port, warehouse and storage yard business, and the witnessing parties shall sign the sampling record.

3. Supervision of sampling for specialized inspection within customs operation areas

a) An officer of the specialized inspection agency shall directly take samples and prepare a record certifying the sampling in accordance with specialized laws;

b) Responsibilities of the customs declarant: Based on the proposed sampling time and location and the goods to be sampled as certified by the specialized inspection agency, the customs declarant shall notify the customs office where the goods are stored of the sampling for specialized inspection according to the information fields specified in Form No. 17 in Appendix II to this Circular via the electronic customs data processing system;

c) Responsibilities of the customs office where the goods are stored: Based on the customs declarant’s notice of request for sampling for specialized inspection, the head of the customs team at the place where the goods are stored shall supervise the sampling;

d) Where goods are sampled pursuant to a notice from a specialized inspection agency and are also subject to physical inspection, the customs office shall conduct the physical inspection of the goods at the same time as the specialized inspection agency takes the samples, except for goods subject to quarantine for which a risk analysis must be conducted before importation into Vietnam or cases in which the goods must be brought to specialized inspection locations due to technical or professional requirements.

4. Techniques for sampling, retention, return and destruction of samples shall be applied as follows:

a) For samples sent for analysis and classification, the provisions of the Minister of Finance's Circular No. 14/2015/TT-BTC dated January 30, 2015, amended and supplemented under Circular No. 17/2021/TT-BTC dated February 26, 2021, shall apply;

b) For inspection and assessment of technical criteria using machinery and equipment at a customs testing agency, Article 10 of Circular No. 14/2015/TT-BTC, amended and supplemented under Circular No. 17/2021/TT-BTC, shall apply. The record of return of samples to the customs declarant shall be made using Form No. 45-BBTM/KDHQ in Appendix V to this Circular;

c) Where the customs office sends samples for assessment or testing, the techniques for sampling, retention and return of samples shall comply with law and the requirements of the assessment or testing organization. For samples retained at the customs office, their retention, destruction and return shall be carried out as follows:

c.1) Retention of samples: Samples shall be retained for 120 days from the date of issuance of the notice of assessment or testing results used for the conduct of customs procedures, except for special goods such as goods likely to pose a danger, goods that have deteriorated, or goods that cannot be retained for the above-mentioned period.

Retained samples shall be used for resolving difficulties and complaints where the customs declarant disagrees with the customs office’s use of the assessment or testing results;

c.2) Where the customs declarant requests the return of a sample, the customs office shall prepare a record of return of the sample to the customs declarant using Form No. 46-BBTM/GDTN in Appendix V to this Circular. Where a goods sample is returned within the sample retention period specified at Point c.1 of this Clause and the customs declarant has accepted the customs office’s use of the assessment or testing results, the customs declarant may not lodge a complaint against the customs office’s decision;

c.3) Destruction of analyzed goods samples

The customs office shall destroy a sample upon expiration of its prescribed retention period; where the goods sample is likely to pose a danger; where the goods sample has deteriorated; or where the goods sample can no longer be retained. The decision on destruction of the sample and the record of sample destruction shall be retained in accordance with the provisions on dossier retention.

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

17. To amend and supplement Clauses 3, 5 and 6, Article 32 of Circular No. 38/2015/TT-BTC, amended and supplemented under Clause 21, Article 1 of Circular No. 39/2018/TT-BTC, as follows:

a) To amend and supplement Clause 3 as follows:

“3. Goods subject to quality inspection or food safety inspection

shall be stored at border gates, inland clearance depots, bonded warehouses, centralized locations for the assembly, inspection and supervision of exported and imported goods, express delivery locations or postal goods locations, except in the following cases:

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

a.1) Responsibilities of customs declarants:

a.1.1) The customs declarant shall send a request to bring the goods to the inspection location according to the information fields specified in Form No. 18 in Appendix II to this Circular, accompanied by the specialized inspection registration certificate certified by the specialized inspection agency, to the customs office where the customs declaration is registered via the electronic customs data processing system. Where registration for specialized inspection is conducted via the National Single Window Portal, the customs declarant is not required to submit this document to the customs office;

a.1.2) Where customs declaration is made using a paper customs declaration, the customs declarant shall submit a written request using Form No. 09/BQHH/GSQL in Appendix V to this Circular, accompanied by the specialized inspection registration certificate certified by the specialized inspection agency, to the customs office where the customs declaration is registered.

a.2) Responsibilities of customs offices

Within 01 working hour from the completion of the customs dossier inspection or physical inspection of the goods, the customs office where the declaration is registered shall certify on the System its permission to bring the goods to the specialized inspection location and provide a response to the customs declarant.

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

b.1) Responsibilities of customs declarants

The customs declarant shall submit an application to bring the goods into storage according to the information fields specified in Form No. 18 in Appendix II to this Circular;

b.2) Responsibilities of customs offices

Within 01 working hour from the completion of the customs dossier inspection or physical inspection of the goods, if the customs declarant is not prohibited from bringing goods into storage under Points b.1.1 and b.1.3, Clause 5 and Clause 6 of this Article, the customs office where the declaration is registered shall certify on the System its permission to bring the goods to the storage location and provide a response to the customs declarant.

c) The customs declarant shall be legally responsible for transporting and preserving the goods in their original condition until the inspection concludes that the goods satisfy the importation requirements and the customs office decides to grant customs clearance or release the goods. Immediately after the goods are brought to the inspection location or storage location, the customs declarant shall notify the customs office via the System that the goods have arrived at their destination according to the information fields specified in Form No. 19 in Appendix II to this Circular. If, upon expiration of the period registered in Form No. 18 in Appendix II to this Circular, the customs declarant has not notified the arrival of the goods at their destination, except in a force majeure event, the customs declarant shall not be permitted to bring subsequent consignments into storage until the customs office inspects and certifies that the goods have been brought into storage in accordance with regulations.

Where, due to a force majeure event, the goods cannot be brought to the inspection location or storage location within the period registered with the customs office, the customs declarant shall take necessary measures to preserve the goods in their original condition and immediately notify the customs office via the hotline number published on the Department of Customs’ Portal. Where immediate notification to the customs office is impossible, the customs declarant shall, as appropriate to the locality, notify the public security agency, Border Guard or Coast Guard for certification and subsequently notify the customs office for handling as prescribed.

During the storage of the goods, where the specialized inspection agency requires the goods to be installed or put into operation for specialized inspection, the customs declarant shall notify the customs office where the customs declaration is registered in writing before such installation or operation. Based on the customs declarant’s notice, the customs office where the customs declaration is registered shall conduct supervision on the basis of risk management. Where a customs officer directly supervises the installation or operation location, the customs officer shall prepare a record certifying that the goods have been installed or put into operation. After the specialized inspection agency completes the inspection, the customs declarant shall be legally responsible for preserving the goods in their original condition until the inspection concludes that the goods satisfy the importation requirements and the customs office decides to grant customs clearance or release the goods.”

b) To amend and supplement Clause 5 as follows:

“5. Inspection of the preservation of goods

a) Responsibilities of customs declarants:

a.1) Where goods are brought into storage at the request of the customs declarant: Submit the specialized inspection results to the customs office where the declaration is registered within 30 days from the date on which the goods are brought into storage, except where the specialized inspection agency has sent its inspection conclusion to the customs office in accordance with Clause 2, Article 33 of the Government's Decree No. 08/2015/ND-CP dated January 21, 2015, amended and supplemented under Clause 17, Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025, or where the inspection period is extended as certified by the specialized inspection agency;

a.2) Produce the goods being stored when the customs office conducts an inspection at the storage location.

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

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

b.1.1) The customs office has not received the specialized inspection results upon expiration of 30 days from the date on which the goods are brought into storage, and the specialized inspection agency has not issued a written certification of an extension of the inspection period. Pending inspection and handling, the customs declarant shall not be permitted to bring subsequent consignments into storage;

b.1.2) There is information indicating that the imported consignment is not preserved in accordance with law or has not been brought to the storage location within the registered period;

b.1.3) The storage location has not been inspected and certified by the customs office as satisfying the supervision conditions specified at Point b, Clause 3, Article 33 of the Government’s Decree No. 08/2015/ND-CP dated January 21, 2015. Within a maximum period of 30 days from the date of certification that the customs declarant’s first consignment has been brought into storage, the customs office where the declaration is registered shall organize an inspection and update the inspection results on the System. Where the storage location is outside the locality under the management of the customs office where the declaration is registered, such customs office shall, based on the actual circumstances, directly organize the inspection or report to the Regional Customs Sub-department and request the customs office in the locality where the storage location is situated to organize an inspection of the customs declarant’s preservation of the goods.

b.2) Upon completion of the inspection, the customs officer shall prepare a record certifying the inspection. Where it is determined that the goods brought into storage have not been preserved in their original condition, have not been stored at the registered location, or the storage location does not fully satisfy the conditions specified at Point b, Clause 3, Article 33 of the Government's Decree No. 08/2015/ND-CP dated January 21, 2015, the matter shall be handled as prescribed by law;

b.3) Where, after 30 days from the date on which the goods are brought into storage, specialized inspection results remain unavailable and the specialized inspection agency has not issued a written certification of an extension of the inspection period, the customs office where the declaration is registered shall request the specialized inspection agency to state the reason for the delay in issuing the written certification. Based on the opinion of the specialized inspection agency, the customs office shall handle the matter as prescribed by law.

Where the specialized inspection agency notifies that the enterprise has failed to complete the dossier in full or failed to produce the goods for inspection, and the goods remain stored in their original condition at the storage location, the customs office where the declaration is registered shall require the enterprise to transport the goods back to the original customs supervision area within 05 days from receipt of the notice. The customs office where the declaration is registered shall supervise the transportation of the goods back to the customs supervision area as prescribed by law and ensure that the goods remain under supervision in their original condition until the customs procedures are completed.

The customs declarant shall pay expenses relating to the transportation, preservation and storage of the goods;

b.4) Update on the electronic customs data processing system the list of violating enterprises that are not permitted to bring goods into storage under Clause 6 of this Article.

c) The customs office managing the goods storage location shall assign an affiliated unit to inspect the preservation status of the goods, at the request of the customs office where the declaration is registered, based on the information available on the System concerning goods permitted to be brought into storage within its locality.”

c) To amend and supplement Clause 6 as follows:

“6. Goods not permitted to be brought into storage

a) Cases in which an enterprise is not permitted to bring goods into storage:

a.1) The enterprise has been inspected and administratively sanctioned for any of the following violations:

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

a.1.2) Storing the goods at a location other than that registered with the customs office;

a.1.3) Storing the goods at a location that does not fully satisfy the prescribed conditions for customs supervision;

a.1.4) Arbitrarily consuming goods brought into storage;

a.1.5) Failing to submit specialized inspection results within the prescribed time limit;

a.1.6) Failing to produce the goods for inspection by the specialized inspection agency.

a.2) The line ministry or a competent state agency issues a written request that the enterprise not be permitted to bring goods into storage.

b) Period during which goods may not be brought into storage:

b.1) 01 year from the date on which the customs office prepares a record of violation for any of the cases specified at Points a.1.1, a.1.2, a.1.3 and a.1.4 of this Clause;

b.2) 06 months from the date on which the customs office prepares a record of violation for the case specified at Point a.1.5 of this Clause;

b.3) The period requested by the relevant state management agency for the cases specified at Points a.1.6 and a.2 of this Clause.”

18. To amend and supplement Clause 2, Article 35 of Circular No. 38/2015/TT-BTC as follows:

 “2. Exchange rates for tax calculation shall comply with the Government's Decree No. 08/2015/ND-CP dated January 21, 2015, amended and supplemented under Decree No. 167/2025/ND-CP dated June 30, 2025.

a) The Department of Customs shall coordinate with the Joint Stock Commercial Bank for Foreign Trade of Vietnam in updating the foreign-currency buying transfer exchange rates quoted by its head office at the end of the immediately preceding Thursday or, where Thursday is a public holiday or non-working day, the exchange rates quoted at the end of the working day immediately preceding that Thursday; publish such exchange rates on the Department of Customs’ Portal; and update them on the electronic customs data processing system for use in determining the exchange rates for tax calculation applicable to customs declarations registered during the week;

 b) For foreign currencies for which exchange rates are not quoted by the head office of the Joint Stock Commercial Bank for Foreign Trade of Vietnam, the Department of Customs shall update the latest exchange rates announced and published on the State Bank of Vietnam’s website, publish such exchange rates on the Department of Customs’ Portal, and update them on the electronic customs data processing system for use in determining the exchange rates for tax calculation applicable to exported and imported goods. For foreign currencies of which the cross rates are not published, the exchange rates of such foreign currencies shall be determined and announced by the State Bank of Vietnam, based on the proposals of the Ministry of Finance. Export duty on exported crude oil shall be calculated in US dollars.”

19. To amend and supplement Clauses 5 and 6, Article 39 of Circular No. 38/2015/TT-BTC, amended and supplemented under Clause 23, Article 1 of Circular No. 39/2018/TT-BTC, as follows:

a) To amend and supplement Clause 5 as follows:

“5. Collection and remittance of safeguard duties, anti-dumping duties and countervailing duties

Safeguard duties, anti-dumping duties and countervailing duties imposed under decisions of the Minister of Industry and Trade on the application of safeguard duties, anti-dumping duties and countervailing duties shall be remitted to the state budget under the State Budget Index corresponding to each type of duty.”

b) To amend and supplement Clause 6 as follows:

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

Where the amounts of safeguard duties, anti-dumping duties or countervailing duties paid under decisions of the Minister of Industry and Trade on the application of provisional safeguard duties, anti-dumping duties or countervailing duties exceed the amounts payable following the issuance of decisions of the Minister of Industry and Trade on the application of official safeguard duties, anti-dumping duties or countervailing duties, the excess amounts shall be refunded to the taxpayer. The refundable amounts of safeguard duties, anti-dumping duties and countervailing duties shall be handled in accordance with Article 132 of this Circular.”

20. To amend and supplement Article 50 of Circular No. 38/2015/TT-BTC, amended and supplemented under Clause 28, Article 1 of Circular No. 39/2018/TT-BTC, as follows:

“Article 50. General provisions on transported goods subject to customs supervision

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

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

b) Goods in transshipment, except goods brought from abroad into a transshipment port and subsequently taken abroad through the same transshipment port;

c) Goods transported from one border gate to another

c.1) Exported goods:

c.1.1) Exported goods that have been granted customs clearance or released and are transported from a container freight station (hereinafter referred to as a CFS warehouse); an inland port for exportation and importation of goods (hereinafter referred to as an inland container depot ); a bonded warehouse; an off-airport freight terminal; a place for concentrated gathering, inspection and supervision of imported and exported goods; or a place for concentrated gathering, inspection and supervision of postal and express delivery goods to the border gate of exportation;

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

c.1.3) Exported goods that have been granted customs clearance and brought into a place for concentrated gathering, inspection and supervision of exported goods or a border gate of exportation, but for which the carrier requests transportation to another border gate of exportation or a new border gate of exportation for loading onto a means of transport on exit;

c.1.4) Exported goods transported from one CFS warehouse to another CFS warehouse.

c.2) Imported goods:

c.2.1) Imported goods transported from the border gate of importation to the port of destination specified in the bill of lading; an off-airport freight terminal; a CFS warehouse; a place for concentrated gathering, inspection and supervision of exported and imported goods outside the area of the border gate of importation; a place for concentrated gathering, inspection and supervision of postal and express delivery goods; or another border gate, including imported goods of multiple goods owners transported on the same means of transport from the border gate of importation to multiple ports of destination specified in the bills of lading;

c.2.2) Imported goods transported from one place for concentrated gathering, inspection and supervision of postal and express delivery goods to another such location;

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

c.2.4) Goods transported from a transshipment or anchorage area announced by a competent agency to the port of destination specified in the bill of lading.

2. Goods transported from one border gate to another under customs supervision for which customs procedures are carried out in the form of combined transportation include:

a) Exported goods for which customs declarations have been registered with a customs office outside a border gate and which are transported from the customs clearance location outside the border gate to the border gate of exportation, a bonded warehouse, a CFS warehouse, an inland container depot, a place for concentrated gathering, inspection and supervision of exported and imported goods, or a place for concentrated gathering, inspection and supervision of postal and express delivery goods;

b) Exported goods for which customs declarations have been registered and which are transported from a non-tariff zone to the border gate of exportation, a bonded warehouse, a CFS warehouse, an inland container depot, a place for concentrated gathering, inspection and supervision of postal and express delivery goods, or another non-tariff zone;

c) Exported goods for which customs declarations have been registered with a border-gate customs office and which are transported from the border gate where the declaration is registered to the border gate of exportation, a bonded warehouse, a CFS warehouse, an inland container depot, or a place for concentrated gathering, inspection and supervision of postal and express delivery goods;

d) Imported goods for which customs declarations have been registered with a customs office outside a border gate, a customs office managing a non-tariff zone, a customs office managing a bonded warehouse, or a customs office managing a duty-free shop, and which are transported from the border gate of importation, a CFS warehouse, an inland container depot, a bonded warehouse, an off-airport freight terminal, or a place for concentrated gathering, inspection and supervision of postal and express delivery goods to a customs clearance location outside the border gate, a non-tariff zone or a duty-free shop.

3. Cases in which customs sealing is required:

a) Goods transported under customs supervision as specified in Clauses 1 and 2 of this Article, except the cases specified in Clause 4 of this Article;

b) Goods temporarily imported for re-export for trading purposes as specified at Points a and d, Clause 1, Article 83 of this Circular;

c) Goods not subject to customs sealing but consolidated in the same means of containment with goods subject to customs sealing under this Clause;

d) Goods subject to mandatory re-export under a decision of a competent agency and transported from goods storage locations within customs supervision areas to the border gate of exportation.

4. Cases in which customs sealing is not required:

a) Exported or imported goods declared for combined transportation and exempted from physical inspection;

b) Bulk goods, oversized or overweight goods, or bulky goods that cannot be customs-sealed;

c) Goods from abroad that remain on the means of transport on entry and are transported from the first border gate of importation to the final border gate of exportation without being unloaded at any seaport or airport in Vietnam;

d) Exported goods transported in containers from one port to another that are unloaded onto inland waterway means of transport or remain on board a vessel and are tightly stacked in multiple tiers or layers for transportation to the border gate of exportation, or are transported between wharves within the same seaport, provided that the carrier’s seals remain intact;

dd) Imported goods transported from a border gate of importation at a seaport, inland waterway port, airport or railway station to the port of destination specified in the bill of lading, but transferred to another means of transport of the same mode of transportation or transported to the port of destination without any change of means of transport, provided that the goods are contained in containers or railway cars bearing intact carrier’s seals;

e) Goods in transit transported by sea, inland waterway, air or rail that bear intact carrier’s seals as specified in the transport documents; goods in transit by international air that are brought into Vietnam and taken abroad through the same international airport; or goods in transit transported by road between wharves within the same seaport that bear intact carrier’s seals as specified in the transport documents;

 g) Goods in transshipment between seaports that are contained in containers bearing intact carrier’s seals; goods in transshipment between wharves within the same seaport that are contained in containers bearing intact carrier’s seals; or goods brought from abroad into a transshipment port and subsequently taken abroad through the same transshipment port;

h) Goods other than those specified in Clause 3 of this Article.

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

21. To amend and supplement Article 51 of Circular No. 38/2015/TT-BTC, amended and supplemented under Clause 29, Article 1 of Circular No. 39/2018/TT-BTC, as follows:

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

1. Responsibilities of the customs declarants:

a) The customs declarant shall make declaration and submit the customs dossier set, comprising:

a.1) An independent transport declaration containing the information fields specified in Form No. 07 in Appendix II to this Circular.

Where the customs declaration does not provide sufficient space for detailed declaration of information on the goods or where complete prior information on the goods is unavailable, the customs declarant shall additionally submit a detailed list of goods transported independently containing the information fields specified in Form No. 09 in Appendix II to this Circular.

Where the System malfunctions, the customs declarant shall submit 03 originals of the transport list using Form No. 21a/BKVC/GSQL in Appendix V to this Circular;

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

Where the location at which transshipment, warehousing or a change in mode or means of transport is carried out is situated at the border gate of exportation, the customs declarant shall submit a written request to the customs office at the border gate of exportation for supervision.

Where the System malfunctions, the customs declarant shall submit 02 originals of the written request using Form No. 09a/VBDN/GSQL in Appendix V to this Circular;

a.3) A bill of lading or another transport document of equivalent validity as prescribed by law, except for exported goods.

Where all the goods have been declared in the electronic cargo manifest (e-Manifest System), the customs declarant is not required to submit the bill of lading in the customs dossier if the customs declarant enters, in the “Notes 1” information field, the dossier code notified by the customs office on the e-Manifest System.

b) Receive feedback from the System and proceed as follows:

b.1) Where the declaration is classified into Channel 1 and the transportation is approved by the System, the customs declarant shall print the notice of approval of the transport declaration and produce the goods to the customs office of departure for sealing and certification of the goods transported from the place of departure;

b.2) Where the declaration is classified into Channel 2, based on the notice of approval issued by the customs office of departure, the customs declarant shall make an additional declaration of the customs sealing identification number, if any, and the customs seal number, and produce the goods to the customs office for sealing and certification of the goods transported from the place of departure;

b.3) Produce the goods to the customs office of departure for physical inspection where the consignment shows indications of a violation of law;

b.4) Make an additional declaration to the transport declaration as notified by the customs office.

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

c.1) They are certified by a competent agency as satisfying technical safety and environmental protection standards and as being eligible to provide goods transportation services as prescribed by law, including being fitted with vehicle tracking devices as prescribed by law and ensuring the normal operation of such devices;

c.2) They satisfy the conditions for customs sealing of the goods contained therein, specifically:

c.2.1) For road conveyances: Goods must be contained in containers, tanks or enclosed truck bodies;

c.2.2) For railway conveyances: Goods must be contained in containers, tanks or enclosed railway cars;

c.2.3) For means of waterway transport: Goods must be contained in containers, tanks, cargo compartments or cargo holds fitted with tightly closed doors or hatches.

The above-mentioned means of containment must be free from holes, tears or breakage; be fitted with locking handles and perforated locking pins to which customs seals can be affixed; and have hinge pins and locking-handle pins permanently secured with rivets rather than bolts or screws.

c.3) Bulk goods may be transported in open-top trucks, open-top drop-side railway cars, or open-top cargo compartments or cargo holds of means of waterway transport. Oversized or overweight goods and bulky goods may be transported on flatbed trucks, flat railway cars or the decks of means of waterway transport. In these cases, a single-piece tarpaulin must be used to fully cover the goods and must be fitted with eyelets through which a continuous cable may be threaded to secure the tarpaulin to the truck body, railway car, cargo compartment, cargo hold or vessel deck for customs sealing, thereby ensuring that the goods remain in their original condition during transportation.

d) Preserve the goods in their original condition and keep the customs seals (if any), and the carrier’s seals (if any), intact during the transportation of goods under customs supervision; and transport the goods along the route and within the time approved by the customs office.

Where, due to a force majeure event, the goods cannot be preserved in their original condition, the customs seals cannot be kept intact, the goods cannot be transported along the approved route, itinerary or within the approved time, or the means of transport must be changed, the customs declarant shall take necessary measures to mitigate and prevent losses and immediately notify the customs office via the hotline number published on the Department of Customs’ Portal, the customs office of destination or the customs office of departure. Where immediate notification to the customs office is impossible, the customs declarant shall, as appropriate to the locality, notify the public security agency, Border Guard or Coast Guard for certification and subsequently notify the customs office for handling as prescribed.

2. Responsibilities of the customs office of departure:

a) Where the System classifies the declaration into Channel 2, inspect and approve the dossier within 02 working hours from receipt of the complete customs dossier; and instruct the customs declarant to make an additional declaration of the customs sealing identification number, customs seal number and other information on the goods transport declaration, if any.

Where there are indications of a violation of law, conduct a physical inspection of the goods in accordance with Article 29 of this Circular. The physical inspection results shall be recorded in the inspection result slip using Form No. 06/PGKQKT/GSQL in Appendix V to this Circular and sent to the customs office of destination for monitoring and completion of subsequent procedures as prescribed;

b) Approve the goods transport declaration on the System;

c) Based on the customs declarant’s additionally declared information on the customs sealing identification number and customs seal number, compare the actual quantity and container identification numbers, for goods packed in containers, or the actual number of packages or parcels, for bulk goods, against the independent transport declaration; seal the goods in cases subject to customs sealing under Clauses 3 and 5, Article 50 of this Circular; and update the customs seal number on the System.

Where the goods cannot be sealed, such as bulk goods, oversized or overweight goods, or bulky goods, the customs office shall prepare a record of certification using Form No. 35/BBCN/GSQL in Appendix V to this Circular, photograph the goods in their original condition, and record the following detailed information on the System: goods names, quantities, types, marks and numbers, and origins, if any;

d) Update information on the goods transported from the place of departure on the System before the goods leave the customs supervision area, and monitor information on the consignment transported under customs supervision;

dd) Monitor information on the consignment transported under customs supervision. Where the transportation time limit has expired but no response has been received from the customs office of destination, assume the prime responsibility for, and coordinate with the customs office of destination and the Anti-Smuggling Investigation Sub-department in, conducting verification and handling the matter;

e) Organize a search for the consignment where the transportation time limit has expired but no response has been received from the customs office of destination;

g) Where the System malfunctions, the head of the customs team at the place of departure shall decide on the inspection of the customs dossier for the consignment being transported. After inspecting the customs dossier, the customs officer shall certify, sign and affix a seal to the transport list using Form No. 21a/BKVC/GSQL submitted by the customs declarant; seal the goods produced by the customs declarant, if any; return 02 copies of the transport list to the customs declarant; and hand over the goods to the customs office of destination for completion of subsequent procedures as prescribed.

3. Responsibilities of the customs office of destination:

a) Receive the goods together with the information on the approved declaration produced by the customs declarant and inspect the information on the customs declaration on the System;

b) Inspect and compare the condition of the customs seals or the carrier’s seal numbers, if any, and the identification number of the means of transport against the independent transport declaration; or, where the goods cannot be sealed, compare their original condition against the information updated on the System;

c) Where there are indications of a violation of law, conduct a physical inspection of the goods in accordance with Article 29 of this Circular. The physical inspection results shall be recorded in the inspection result slip using Form No. 06/PGKQKT/GSQL in Appendix V to this Circular;

d) Update information on the arrival of the goods at their destination on the System immediately after all the goods have arrived at the destination;

dd) Where the System malfunctions, after receiving the transport list certified by the customs office of departure and the goods have arrived at the destination, the customs office of destination shall certify, sign and affix a seal to the transport list; retain 01 copy thereof; return to the customs declarant 01 copy bearing the certifications of both the customs office of departure and the customs office of destination; and fax a confirmation to the customs office of departure for its information and retention with the customs dossier.

4. Where the mode or means of transport is changed during transportation, based on the information in the record of handover of goods transported under customs supervision prepared by the customs office of departure, the customs office at the place where the mode or means of transport is changed shall perform the tasks specified in Clause 3 of this Article and, after the customs declarant completes the change in the mode or means of transport, shall perform the tasks specified in Clause 2 of this Article.

5. Additional declaration to an independent transport declaration

a) Cases in which an additional declaration may be made:

a.1) An additional declaration of the information fields specified in Section 6.2 of Appendix II to this Circular may be made before the customs office certifies that the goods are eligible for transportation from the place of departure;

a.2) An additional declaration of the information fields specified in Section 6.3 of Appendix II to this Circular may be made after the customs office certifies that the goods are eligible for transportation from the place of departure and before it certifies that the transported goods have arrived at their destination.

b) Procedures for making an additional declaration to an independent transport declaration:

b.1) Responsibilities of the customs declarant:

b.1.1) Make an additional declaration of information fields on the independent transport declaration upon self-detection of an error or at the request of the customs office, and submit documents relating to the additional declaration via the System.

b.1.2) Where the System malfunctions, submit 02 originals of the written request for additional declaration using Form No. 03/KBS/GSQL in Appendix V to this Circular and 01 copy of the documents relating to the additional declaration.

b.2) Responsibilities of the customs office of departure:

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

b.2.2) Approve the additionally independent transport declaration;

b.2.3) Update on the System the certification that the goods are eligible for transportation from the place of departure;

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

b.3) Responsibilities of the customs office of destination: Certify the arrival of the goods in the customs supervision area based on the information contained in the additionally independent transport declaration or the written request for additional declaration bearing the customs office’s certification.

6. Cancellation of an independent transport declaration

a) Cases of cancellation:

a.1) More than 15 days have elapsed from the date of registration of the independent transport declaration, but the goods have not been transported from the place of departure, including where the independent transport declaration has been registered but the transportation has not been approved by the customs office due to a malfunction of the electronic customs data processing system;

a.2) Information fields for which additional declaration is not permitted have been incorrectly declared, and the goods have not been brought through the customs supervision area at the place of departure;

a.3) Multiple independent transport declarations have been made for the same consignment (duplicate declaration information).

b) Cancellation procedures:

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

b.2) Within 08 working hours from receipt of the customs declarant’s cancellation request, the customs office shall inspect the reasons, conditions and information relating to the cancellation request on the System, cancel the declaration and provide the results to the customs declarant.

Where the customs declarant does not submit a cancellation request, the customs office shall review and inspect information on the transportation of goods on a daily basis, cancel the declaration and notify the customs declarant of the results.

7. For imported goods transported by sea or air from the border gate of importation to the port of destination specified in the bill of lading that remain in their original condition and are not unloaded at any port, warehouse or storage yard at the border gate of importation, or goods from abroad transported by sea or air from the first border gate of importation to the final border gate of exportation that remain in their original condition on the means of transport and are not unloaded at any warehouse, storage yard or port at the border gate of importation, the customs office of departure and the customs office of destination shall supervise the transported goods based on the information declared in the port-transfer or transit dossiers of the seagoing vessel or aircraft.”

22. To amend and supplement Article 51a of Circular No. 38/2015/TT-BTC, amended and supplemented under Clause 30, Article 1 of Circular No. 39/2018/TT-BTC, as follows:

“Article 51a. Customs procedures for goods in transit

1. Customs procedures for goods in transit:

Customs procedures shall be carried out in accordance with Article 43 of the Government's Decree No. 08/2015/ND-CP dated January 21, 2015, amended and supplemented under Clause 23, Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025.

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

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

a.1) Responsibilities of the customs declarant:

a.1.1) When making an independent transport declaration, declare information in the lists according to the information fields specified in Forms No. 09, 10 and 11 in Appendix II to this Circular via the System;

a.1.2) Where the goods are transported in multiple trips, the customs declarant may choose to make 01 declaration for all the goods or a separate declaration for each trip, provided that the registered transportation time specified in Form No. 07 in Appendix II to this Circular is observed;

a.1.3) For goods in transit that are transshipped, warehoused, subject to a change in mode or means of transport, or consolidated with exported goods for which customs procedures have been completed in accordance with Article 43 of the Government's Decree No. 08/2015/ND-CP dated January 21, 2015, amended and supplemented under Clause 23, Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025, the customs declarant shall, when carrying out entry procedures, declare the information fields specified in Form No. 09b in Appendix II to this Circular.

Where the System malfunctions, the customs declarant shall submit 02 originals of the written request using Form No. 09a/VBDN/GSQL in Appendix V to this Circular;

a.1.4) Where the System malfunctions, the customs declarant shall submit 02 originals of the list of transported goods in transit using Form No. 21a/BKVC/GSQL in Appendix V to this Circular;

a.1.5) Use means of transport fitted with vehicle tracking devices and connected to the customs office at the border gate of importation and the customs office at the border gate of exportation where goods in transit are contained in containers tightly stacked in multiple tiers or layers on the means of transport for transportation by inland waterway from abroad into Vietnam and vice versa.

a.2) Responsibilities of customs office at the border gate of importation:

a.2.1) Perform the tasks of the customs office of departure specified in Clause 2, Article 51 of this Circular.

Particularly for goods in transit that are contained in containers tightly stacked in multiple tiers or layers on means of transport and transported by inland waterway from abroad into Vietnam, where the carrier’s seals cannot be inspected or customs sealing cannot be performed, the customs office at the border gate of importation shall provide information on the condition of the consignment to the customs office at the border gate of exportation so that the latter may inspect the carrier’s seals and physically compare the goods produced by the customs declarant against the information declared on the customs declaration. The customs office at the border gate of importation shall monitor the goods transported from the place of departure and coordinate with the customs office at the border gate of exportation or relevant agencies where the goods are not transported along the registered route or within the registered time, or where an incident occurs during transportation;

a.2.2) Where the System malfunctions, after performing the tasks specified at this Point and the System is restored, the customs office at the border gate of importation shall update information from the list of transported goods in transit on the System.

a.3) Responsibilities of customs office at the border gate of exportation:

a.3.1) Perform the tasks of the customs office of destination specified in Clause 3, Article 51 of this Circular.

Particularly for goods in transit that are contained in containers tightly stacked in multiple tiers or layers on means of transport and transported abroad by inland waterway, based on the information on the transportation route and time, alerts from the supervision system, information provided by the customs office at the border gate of importation on the condition of the consignment, and information from the vehicle tracking device, the head of the customs team at the border gate of exportation shall decide on the inspection of the customs seals or carrier’s seals and the inspection of whether the goods remain in their original condition.

Where goods in transit are exported through an inland waterway, international railway or road border gate, the customs office shall update information on the arrival of the goods at their destination on the System; supervise the goods from the time they enter the customs supervision area at the border gate of exportation until they cross the border; and update information on the actual exportation of the goods on the System;

a.3.2) Where the System malfunctions, after performing the tasks specified at Point a.3.1 of this Clause and the System is restored, the customs office at the border gate of exportation shall update information from the list of transported goods in transit on the System.

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

b.1) Responsibilities of the customs declarant:

b.1.1) Make a declaration in the list of goods in transit using Form No. 08 in Appendix II to this Circular via the electronic customs data processing system;

b.1.2) Produce the goods to the customs office for physical inspection where the consignment shows indications of a violation of law;

b.1.3) Make an additional declaration of information in the list of goods in transit, if any;

b.1.4) Receive the list of goods in transit approved by the customs office.

b.2) Responsibilities of the customs office:

b.2.1) Inspect the information in the list of goods in transit and the documents included in the customs dossier, and instruct the customs declarant to make an additional declaration of other information in the list of goods in transit, if any;

b.2.2) Where indications of a violation of law are detected, the customs officer shall conduct a physical inspection of the goods in accordance with Article 29 of this Circular and handle the violation as prescribed by law, if any. The physical inspection results shall be recorded in the inspection result slip using Form No. 06/PGKQKT/GSQL in Appendix V to this Circular and updated on the System;

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

b.2.4) Where the border-gate area, port, warehouse, storage yard or location is not connected to the System, when the goods in transit are transported into or out of such border-gate area, port, warehouse, storage yard or location, the customs office shall inspect, compare and certify the actual information on the goods entering or leaving against the information declared in the list of goods in transit regarding the container identification number or identification number of the means of transport, the carrier’s or customs seal number, if any, and the number of packages.

Where the inspection and comparison results are consistent and there are no indications of a violation of law, the customs office shall provide certification on the System. Where the inspection and comparison results are inconsistent or there are indications of a violation of law, the customs office shall conduct verification and clarification and handle the violation as prescribed.

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

3. Procedures for amended and additional declarations; cancellation of independent transport declarations and lists of goods in transit; and supervision of goods in transit transported by sea or air without being unloaded at any port, warehouse or storage yard at the border gate of importation shall be carried out in accordance with Clauses 5, 6 and 7, Article 51 of this Circular.”

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

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

1. Customs procedures for and customs inspection and supervision of transshipped goods at seaports: To comply with Article 44 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended and supplemented by Clause 24 Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government.

2. In case transshipped goods are transported between seaports or between port terminals within the same seaport: Customs procedures shall be carried out in accordance with Point a Clause 1 Article 51a of this Circular.

3. In case transshipped goods are brought from abroad into a transshipment area and then brought abroad directly from this transshipment area: Customs procedures shall be carried out in accordance with Point b Clause 1 Article 51a of this Circular.”

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

 a) To add Point d Clause 5 as follows:

 “d) In case goods are transported from a border gate of importation to a centralized gathering, inspection and supervision location, but all such locations are under the management of the same border-gate customs office, the supervision of goods transported between such locations shall be decided by the Directors of Regional Customs Sub-departments.”

 b) To add Clause 9 as follows:

“9. Supervision of goods transported in containers or bulk cargoes brought into, stored at or removed from land border gates and inland waterway border gates.

a) Before goods are unloaded from means of transport into land border gates and inland waterway border gates:

a.1) Responsibilities of customs offices Based on the information in the Statements of information on imported goods, to provide information on the lists of goods expected to be unloaded and the lists of containers subject to scanning (if any), according to the information fields specified in the Form No. 01 (goods transported in containers), the Form No. 02 (bulk cargoes) or the Form No. 03 Appendix X issued together with this Circular, to the Systems of the port, warehouse and storing yard operation enterprises.

a.2) Responsibilities of port, warehouse and storing yard operation enterprises: to receive the information on the lists of goods expected to be unloaded and the lists of containers subject to scanning (if any) from the electronic customs data processing system.

a.3) Responsibilities of customs declarants: to make declaration of the Statements of information on imported goods to the electronic customs data processing system before bringing the goods into the border gate, using the Form No. 39 Appendix X issued together with this Circular.

b) During the unloading of goods into the border gates: To comply with Point b Clause 1 Article 52 of this Circular;

c) Changing the status of goods during the storage of goods at the border gates: To comply with Point c Clause 1 Article 52 of this Circular;

d) When taking goods out of the border gates: To comply with Point d Clause 1 Article 52 of this Circular”.

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

 a) To amend and supplement Point a Clause 3 as follows:

“a) Before bringing goods into the location:

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

In case goods are transported from a centralized gathering, inspection and supervision location to the export border gate but these locations are all under the management of the same border gate customs authority, the supervision of goods transported between these locations shall be decided by the Directors of Regional Customs Sub-departments;

a.2) Responsibilities of customs declarants and enterprises operating centralized gathering, inspection and supervision locations (hereinafter referred to as location-operating enterprises) shall comply with Point a Clause 5 of this Article;”

b) To amend and supplement Point a.1 Clause 5 as follows:

“a.1) Responsibilities of customs declarants:

a.1.1) To provide the customs declaration number or goods management number of the consignment brought into the port for export to the port, warehouse and storing yard operation enterprise;

a.1.2) To bring exported goods into the seaport no later than 04 hours before the means of transport exits the country (including exported goods transported from one place of customs supervision to another).”

c) To add Clause 9 as follows:

“9. Supervision of goods transported in containers or bulk cargoes brought into, stored at or removed from land border gates and inland waterway border gates.

a) When bringing goods into land border gates and inland waterway border gates: To comply with Point a Clause 5 Article 52a of this Circular;

b) During the unloading of goods into the border gates: To comply with Point b Clause 5 Article 52a of this Circular;

c) Changing the status of goods during the storage of goods at the border gates: To comply with Point c Clause 5 Article 52a of this Circular;

d) When taking goods out of the border gates: To comply with Point d Clause 5 Article 52a of this Circular.”

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

“a) To add Point c Clause 8 as follows:

 “c) Goods intended for export that have been brought into the customs supervision area but for which a customs declaration has not been registered and are to be taken out of the supervision area

c.1) Responsibilities of customs declarants: To send a written request to the border-gate customs office for taking the consignment for which customs procedures have not been implemented out of the customs supervision area via the electronic customs data processing system (the written request has been certified by the port, warehouse and storing yard operation enterprise).

c.2) Responsibilities of customs offices:

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

Based on the approval of the Head of the border-gate customs team, the assigned customs officer shall update information on goods eligible to pass through the customs supervision area on the electronic data processing system for transmission of it to the customs declarant and the port, warehouse and storing yard operation enterprise.

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

Based on the approval of the Head of the border-gate customs team, the assigned customs officer shall print, certify (sign and affix the customs officer’s seal) and deliver to the customs declarant the list of goods eligible to pass through the customs supervision area for presentation of it to the port, warehouse and storing yard operation enterprise.

c.3) Responsibilities of port, warehouse and storing yard operation enterprises: To comply with Point a.3 of this Clause.”

b) To amend Clause 9 as follows:

“9. Customs supervision of goods handled through transshipment or ship-to-ship transfer at seaports

a) These provisions shall apply only when the following conditions are satisfied:

a.1) In the area in which the means of transport on exit or entry cannot directly berth at the port to unload goods and must anchor at a transshipment or ship-to-ship transfer area announced by a competent agency;

a.2) Imported goods are transported to the port of destination stated in the bill of lading, or customs procedures for exported goods have been completed.

b) Customs supervision of goods handled through transshipment or ship-to-ship transfer

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

b.1.1) In case the anchorage or transshipment area and the cargo unloading port are under the management of the same border-gate customs office:

b.1.1.1) Responsibilities of the customs declarants: To notify the customs office managing the transshipment or ship-to-ship transfer area of the plan for transshipment or ship-to-ship transfer of goods, using the Form No. 38 Appendix X issued together with this Circular no later than 08 hours before commencement of the unloading;

b.1.1.2) Responsibilities of the customs offices managing the transshipment or ship-to-ship transfer areas: Based on the information provided by the maritime administrations, the customs offices shall receive and inspect information on customs declarations eligible for passage through the supervision areas (for exported goods), or inspect information on cargo declarations (for imported goods) and relevant information (if any), to consider approving the information requested by the customs declarants or refusing approval (clearly stating the reason), and provide a response to the customs declarantsno later than 02 hours from receipt of the requests for transshipment or ship-to-ship transfer of goods;

b.1.1.3) Responsibilities of the owners of the means of transport, the operators of the means of transport or the persons authorized by the owners of the means of transport: Goods may only be unloaded after the entry procedures for the means of transport have been completed; goods may only be loaded onto the means of transport for exit upon receipt of feedback from the customs offices on permission of transshipment or ship-to-ship transfer.

b.1.2) In case the anchorage or transshipment area and the cargo unloading port are under the management of the different border-gate customs offices:

b.1.2.1) Responsibilities of customs declarants, customs offices: To carry out customs procedures for independently transported consignments in accordance with Article 51 of this Circular;

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

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

b.2.1) Responsibilities of customs declarants and carriers:

b.2.1.1) To load and unload goods according to the quantities and weights stated in shipping documents or export declarations for which customs procedures have been completed; to preserve the goods in their initial state and transport the goods along the proper routes according to the plans notified to customs offices;

b.2.1.2) In case any discrepancy, non-conformity or change in the initial state of the goods is detected between the actual goods and the shipping documents or customs declarations, to immediately notify in writing the customs offices managing the transshipment or ship-to-ship transfer areas for handling;

b.2.1.3) After coordinating with customs offices in completing the verification, sign for receipt of the certification minutes in case of any discrepancy or change in the initial state of the goods between the actual goods and the information stated in the shipping documents or customs declarations (if any), together with the relevant parties.

b.2.2) Responsibilities of the customs offices managing the transshipment or ship-to-ship transfer area:

b.2.2.1) Based on the collected information and the results of analysis and assessment of risks related to the consignment, the Head of the Customs Team managing the transshipment or ship-to-ship transfer area shall organize and assign customs officers to conduct supervision through the customs electronic tracking seal management system installed on inland means of transport, through the Automatic Identification System (AIS), or through direct and mobile supervision by area in combination with patrol and control activities in the locality, and coordinate with anti-smuggling forces and other functional forces in the locality in managing and supervising the transshipment, ship-to-ship transfer and transportation of goods;

b.2.2.2) If, during the supervision, the goods are found not to have been preserved in their initial state or any discrepancy in information is detected, a certification minutes shall be made and the customs declarant shall be assigned to preserve the goods in their initial state; the cause shall be verified and clarified, any violation shall be handled in accordance with regulations, and the information shall be transferred to the customs office at the place where the goods are stored for further procedures in accordance with regulations.

c) Responsibilities of maritime administrations:

c.1) Immediately after receiving confirmation of the vessel’s arrival at the transshipment or ship-to-ship transfer area, the maritime administration shall update information on the vessel dispatch order to the transshipment or ship-to-ship transfer area, including: Number of dates of the permit (if any), nationality of the vessel, name of the vessel, call sign, IMO number (if any), date and time of arrival, and anchorage position through the online public service system;

c.2) Immediately after granting a permit for the vessel to leave the transshipment or ship-to-ship transfer area, the maritime administration shall update information on the permit to leave the transshipment or ship-to-ship transfer area, including: permit number, date of grant, nationality of the vessel, name of the vessel, call sign, IMO number (if any), and coordinates or position from which the vessel departs through the online public service system.”

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

 “3. With regard to goods exported on the spot, goods temporarily exported for re-import whose use purposes are changed, goods purchased, sold, leased or borrowed between the domestic market and non-tariff zones or export processing enterprises or between two export processing enterprises, and goods of domestic enterprises exported for processing by export processing enterprises, the required documents are export customs declarations and import customs declarations for which customs clearance has been certified.”

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

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

1. The actual production norms are the quantity of materials and supplies actually used to process or manufacture one unit of an exported product and shall be determined in accordance with Form No. 27 of Appendix II issued together with this Circular.

 In case scraps and defective products generated during the manufacture of exported products are used for recycling or manufacturing another exported products, the norms used for production of such exported products shall be formulated in accordance with this Article. (Example: Enterprise A imports tobacco leaves to manufacture type-1 tobacco shreds and type-2 tobacco shreds for export. The production process involves separation of the leaves (to produce type-1 tobacco shreds) and stems, followed by drying, pressing of bales, etc., and shredding for prodution of type-2 tobacco shreds. Accordingly, Enterprise A shall establish the norms for both type-1 tobacco shreds and type-2 tobacco shreds).

2. Scraps, defective products and wastes from goods processed or manufactured for export

a) Scraps are materials discarded during the processing or manufacturing of exports and recovered for use as materials in another production process;

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

c) Wastes are wastes as defined by law regulations on environmental protection.

3. Organizations and individuals shall be responsible for retaining data, documents and materials related to the determination of actual norms and notifying customs offices of the actual norms for the quantity of products manufactured in each fiscal year upon submission of finalization reports in accordance with Clause 2 Article 60 of this Circular.

Particularly for products that remain unfinished at the end of a fiscal year, the organizations and individuals are not yet required to submit the actual norms upon submission of finalization reports (Example: in case the processing or manufacture for export of a seagoing vessel is expected to be completed within 3 years, the actual norms shall only be submitted in the third fiscal year).

 For supplies for which norms cannot be established by product, organizations and individuals shall retain documents related to the use of such supplies and report them in the finalization reports on the receipt, issue and inventory of such supplies.

4. Organizations, individuals and customs offices shall use actual production norms to determine the payable tax amounts upon change of use purposes, transfer of products for domestic consumption, tax refund or non-collection of tax, or when customs offices conduct post-customs clearance inspection.”

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

“Article 56. Notice of processing or export production establishments and places for storing materials, supplies, machinery, equipment and exported products; processing contracts and their annexes; conditions for customs inspection and supervision applicable to export processing enterprises

1. Notice of processing establishments, re-processing establishments and export production establishments and places for storing materials, supplies, machinery, equipment and exported products (hereinafter referred to as notice of production establishments)

a) Responsibility of organizations and individuals:

a.1) For organizations and individuals other than export processing enterprises:

Submit a notice of production establishments according to the information criteria specified in Form No. 20 of Appendix II issued together with this Circular to the customs office managing the production establishment via the System.

In case of any change to the notified contents, the organization or individual shall submit a notice of the amended and supplemented information, made using the Form No. 20 of Appendix II to this Circular to the customs office in accordance with Point b Clause 1 Article 37 of Decree No. 08/2015/ND-CP, as amended and supplemented by Clause 20 Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government.

In case an organization or individual processes goods for a foreign trader and the contract contains provisions on the lease or borrowing of machinery and equipment, but such organization or individual does not yet have the machinery and equipment at the time of submitting the notice of production establishments, the organization or individual shall submit the notice of production establishments in accordance with regulations, excluding information on machinery and equipment. Within 30 days from the date of completion of the importation of machinery and equipment, the organization or individual shall submit an additional notice of information on the machinery and equipment to the customs office managing the production establishment for inspection of the production establishment in accordance with regulations;

a.2) For export processing enterprises

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

The export processing enterprise shall submit the notice of production establishments, using the information criteria specified in the Form No. 20 of Appendix II issued together with this Circular (excluding information on machinery, equipment, employees and production capacity) to the customs office managing the production establishment of the export processing enterprise via the System.

In case of any change to the notified contents, the organization or individual shall submit a notice of the amended and supplemented information, made using the Form No. 20 of Appendix II to this Circular to the customs office managing the production establishment of the export processing enterprise in accordance with Point b Clause 1 Article 37 of Decree No. 08/2015/ND-CP, as amended and supplemented by Clause 20 Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government.

a.2.2) Before officially commencing operation

No later than 30 days before officially commencing operation as specified at Point a Clause 4 Article 28a of Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government, the export processing enterprise shall submit a notice on its satisfaction of the conditions for customs inspection and supervision, made according to the Form No. 25 of Appendix VII issued together with Decree No. 18/2021/ND-CP dated March 11, 2021 to the customs office managing the production establishment of the export processing enterprise via the System.

a.3) In case of conversion from an enterprise not enjoying policies applicable to export processing enterprises into an export processing enterprise, the enterprise shall submit a notice on its satisfaction of the conditions for customs inspection and supervision in accordance with Point a.2.2 of this Clause; the enterprise is not required to submit a notice of production establishments if there is no change to the notified contents;

a.4) In case the System encounters an incident, the organization or individual shall submit the notice of production establishments, made according to the Form No. 12/TB-CSSX/GSQL of Appendix V issued together with this Circular to the customs office managing the production establishment of the export processing enterprise. After the System incident has been remedied, the organization or individual shall update the notice of production establishments, using the Form No. 20 of Appendix II issued together with this Circular via the System;

a.5) In case an organization or individual engaged in export production entrusts another organization or individual with the importation of materials and supplies and the exportation of products, the entrusting organization or individual shall carry out procedures for submitting a notice of production establishments in accordance with this Article; notify the actual consumption norms and submit finalization reports on the use of materials and supplies to the customs office managing the production establishment of the export processing enterprise in accordance with Article 60 of this Circular;

a.6) Be legally responsible for the contents declared in the written notice of processing or export production establishments, places for storing materials, supplies, machinery, equipment and exported products, and conditions for customs inspection and supervision applicable to export processing enterprises;

a.7) Receive feedback from customs offices to amend and supplement (if any) the information notified on the System.

b) Responsibilities of the customs offices receiving the notices of production establishments:

b.1) Within 02 working hours from the time the System automatically receives the notice of production establishments, the customs office shall inspect the information criteria in the notice of production establishments on the System and process the results as follows:

b.1.1) In case the inspection results are unsatisfactory or the organization or individual has not fully declared the information criteria, to provide a response on the System for the organization or individual to amend and supplement the information;

b.1.2) In case the inspection results are satisfactory, to provide the organization or individual with the response on acceptance of the notice of production establishments on the System;

b.1.3) In case the production establishment is subject to inspection in accordance with Clause 1 Article 57 of this Circular, provide the response on the System for the organization or individual;

b.1.4) In case, in the initial notice of production establishments, the organization or individual notified a production establishment for carrying out the type of processing or production of exported goods and subsequently submits an notice of additional information on carrying out the type of production of exported goods or processing, the customs office shall not inspect the newly added processing or export production establishment, except for the case of inspection based on the application of risk management.

b.2) Inspect the production establishment concurrently with inspecting the satisfaction of conditions for customs inspection and supervision applicable to the export processing enterprises, for cases subject to inspection in accordance with regulations;

b.3) In case an organization or individual processes goods for a foreign trader and the contract contains provisions on the lease or borrowing of machinery and equipment, but such organization or individual does not yet have the machinery and equipment at the time of submitting the notice of production establishments, the customs office shall, based on the notice of production establishments and the processing contract, carry out importation procedures for the machinery and equipment leased or borrowed under the processing contract. After the importation of the machinery and equipment is completed, the organization, the customs office shall conduct an inspection of the production establishment in accordance with regulations;

b.4) Inspect places for storing materials, supplies, machinery, equipment and exported goods outside the production establishment in case there are indications that the organization or individual does not store materials, supplies, machinery, equipment and exported products at the places notified to the customs office;

2. Procedures for submitting notices of processing contracts and atheir annexes

a) Responsibility of organizations and individuals:

Before exporting or importing raw materials, supplies, equipment and machinery for the performance of a processing contract or an annex to a processing contract with a foreign trader or an export processing enterprise, the oganization or individual shall submit a notice of such processing contract or annex to the processing contract to the customs office in accordance with Point b Clause 1 Article 60 of this Circular, according to the information criteria specified in the Form No. 21 and Form No. 22 of Appendix II issued together with this Circular via the electronic customs data processing system, or according to Form No. 18/TBHDGC/GSQL of Appendix V issued together with this Circular in case the System encounters an incident. The System shall automatically receive the notice and respond with the receipt number of the processing contract or annex to the processing contract.

The oganization or individual shall submit a notice of a processing contract or annex thereto only once and shall submit a notice on additional information in case of any change to the notified contents. The receipt number of the processing contract or annex to the processing contract shall be declared in the export or import customs declaration for raw materials, supplies, components, machinery, equipment and products used for performance of the processing contract or annex to the processing contract, in the item of export license or import license according to the guidance in the Form No. 01 and Form No. 02 of Appendix II issued together with this Circular;

b) Responsibilities of customs offices:

The customs office shall use the information in the notice of processing contract or annex to the processing contract to monitor, analyze and assess risks during the organization or individual’s importation of raw materials, supplies, machinery and equipment and exportation of products.”

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

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

1. Cases subject to inspection:

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

b) Cases of inspection of conditions for customs inspection and supervision applicable to export processing enterprises shall comply with Article 28a of Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government;

2. Responsibilities and procedures for inspection

a) Within 08 working hours from the receipt of complete information in the notice of production establishments and/or information on the satisfaction of conditions for customs inspection and supervision applicable to export processing enterprises, the head of the customs team receiving the notice of production establishments shall decide on the inspection of the production establishment and the inspection of conditions for customs inspection and supervision applicable to export processing enterprises.

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

c) Inspection shall be conducted within 5 working days from the date the organization or individual receives the inspection decision. The inspection duration must not exceed 5 working days.

3. Responsibility of organizations and individuals

Organizations and individuals shall appoint their at-law representatives or legally authorized persons to work with customs offices; present relevant documents at the request of customs offices; take responsibility for the legality of the inspected documents; and sign the inspection minutes.

4. Contents of inspection

a) Inspection of the address of the processing or production establishment and locations for storage of raw materials, supplies, machinery, equipment, and export products: inspection of the addresses of processing and production establishments and places for storing raw materials, supplies, machinery, equipment and exported products stated in the notice of production establishments or the enterprise registration certificate/investment registration certificate; inspection of the project implementation period stated in the investment registration certificate or the written certification of the competent investment registration agency in case an investment registration certificate is not required to be granted;

b) Inspection of business lines for investment and business operations; comparison of information on business lines disclosed by enterprises in accordance with the Law on Enterprises and conditional business lines specified in the Law on Investment with the actual dossiers and importation of raw materials, supplies, machinery and equipment of the organization or individual;

c) Inspection of factories, machinery, and equipment;

c.1) Inspection of documents certifying land use rights of the organization or individual or landowner in accordance with law regulations, and contracts for warehouse lease or land lease or borrowing in case the organization or individual leases warehouses or leases or borrows land; or decision of competent agencies on the allocation, lease or lending of land for the construction of export processing zones, industrial parks, high-tech zones, ports, border gates or railway stations, and contract under which the organization or individual leases or borrows land, warehouses, storing yards or factories from the management boards of the above-mentioned locations; or certifications of local authorities that the organization or individual has the right to use factories and premises for production;

c.2) When inspecting machinery and equipment, the customs office shall inspect the following documents: Customs declarations for imported goods in case of importation; invoices and documents on the purchase of machinery and equipment in case of domestic purchase; contracts for the lease or borrowing of machinery and equipment in case machinery and equipment are leased or borrowed.

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

dd) Inspection of labor status participating in the production line (for example: inspection through contracts concluded with employees, payrolls or records of payment of social insurance premiums for employees, etc.). In case, at the time of inspection, the production establishment has no employees and has not paid social insurance premiums, such status shall be recorded and the organization or individual shall be required to submit an additional notice and provide explanation and evidence after official commencement of operation;

e) Inspection of the capacity, and scale of production and processing (for example: number of tons/products per year; total capacity and scale of machinery, equipment and labor, etc.);

g) Inspection of the storage of imported raw materials, supplies, and export products at the locations notified to the customs office, and inspection of the tracking of raw materials, supplies, export products, machinery, and equipment via warehouse tracking accounting books, documents or software for managing the inventory of raw materials, supplies, export products, machinery, and equipment;

h) In case of subcontracting, customs offices shall inspect subcontractors’ processing establishments in accordance with Points a, b, c, dd and e of this Clause.

In case subcontractors are business households or households, inspection under this Clause shall not be required, except for the cases of signs of violations, in which the use of raw materials and supplies by organizations and individuals shall be inspected.

5. Preparation of the minutes on inspection of processing or export production establishments and capacity for processing and producing exported goods; conditions for customs inspection and supervision applicable to export processing enterprises.

Upon completion of the inspection, a customs officer shall prepare minutes on inspection of processing or export production establishments, made according to the Form No. 14/BBKT-CSSX/GSQL of Appendix V issued together with this Circular. The contents of the minutes on inspection of processing or export production establishments shall fully and truthfully reflect the actual inspection and clearly determine:

a) Whether the organization or individual has production establishments, machinery, equipment and production lines at the notified address; whether the organization or individual has the right to use factory premises and production premises; and whether the term of the lease contract is shorter than the production cycle;

b) Whether the processing or production activities of the organization or individual are consistent with the investment registration certificate, enterprise registration certificate, certificate of enterprise or disclosed business lines;

c) Whether the organization or individual has ownership or use rights over machinery, equipment and production lines at the processing or production establishment (machinery, equipment and production lines directly invested in, leased or borrowed by the organization or individual) and whether they are suitable for the raw materials and supplies imported for processing or producing exported goods;

d) Whether the organization or individual satisfies the conditions for customs inspection and supervision applicable to export processing enterprises;

dd) The quantities of machinery and equipment and the number of labor; and whether there is any abnormal increase or decrease in the importation of raw materials and supplies compared with the production capacity;

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

In case an organization or individual no longer operates at the notified address, the customs office shall coordinate with the domestic tax agency, local authority or management board of the industrial park, export processing zone or economic zone managing the area in which the organization or individual is located in preparing a minutes, clearly stating that the organization or individual does not operate at the notified address.

6. Conclusion on inspection of processing or production establishments and their processing or production capacity

a) In case the organization or individual agrees with the contents of the minutes on inspection, within 03 working days from the date of signing the minutes on inspection, the Head of the Customs Team receiving the notice of production establishments shall issue the Conclusion on inspection of processing or production establishments and capacity for processing and production, made according to the Form No. 14a/KLKT-CSSX/GSQL of Appendix V issued together with this Circular and/or certify the satisfaction or non-satisfaction of conditions for customs inspection and supervision applicable to export processing enterprises, made according to the Form No. 26 of Appendix VII issued together with Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government.

In case the inspection of production establishment is implemented concurrently with the inspection of conditions for customs inspection and supervision applicable to export processing enterprises, these two contents shall be clearly stated in the Conclusion on inspection.

b) In case the organization or individual disagrees with the contents of the minutes on inspection, within 05 working days from the date of signing the minutes on inspection, the organization or individual shall send a written explanation enclosed with a dossier (if any) to the person signing the inspection decision; or, in case it is necessary, consultation shall be conducted with competent agencies to determine the legality of the production establishment, machinery and equipment. Within 03 working days from the date of receipt of the written explanation or opinions of competent agencies, the person signing the inspection decision shall sign and issue the Conclusion on inspection.

The Conclusion on processing or production establishments and capacity for processing and production and the certification of satisfaction or non-satisfaction of conditions for customs inspection and supervision applicable to export processing enterprises shall be sent to the organization or individual within 01 working day from the date of signing.

7. Handling of conclusion on inspection of processing or production establishments; capacity for processing or production; conditions for customs inspection and supervision applicable to export processing enterprises

a) In case the inspection results regarding processing and production establishments and capacity for processing and production reveal no violations and are consistent with the processing or production activities, or the conditions for customs inspection and supervision applicable to export processing enterprises are fully satisfied in accordance with regulations, the organization or individual shall be entitled to incentives regarding export duty, import duty and other taxes (if any) from the time the organization or individual submits the notice of production establishments to the customs office;

b) In case it is determined that the organization or individual imports raw materials, supplies, machinery or equipment in excess of its production capacity or inconsistently with the production lines previously notified to the customs office, a post-customs clearance inspection of the organization or individual shall be conducted within 30 days from the date of issuance of the Conclusion;

c) In case it is determined that the organization or individual fails to satisfy regulations on business lines, the violation shall be handled in accordance with law regulations;

d) The case where the organization or individual has no production establishment shall be handled in accordance with Point a Clause 4 Article 39 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended and supplemented by Clause 21 Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government;

dd) In case it is determined that the organization or individual has absconded or been missing, to comply with Point b.2 Clause 4 Article 60 of this Circular;

e) In case an export processing enterprise fails to satisfy the conditions for customs inspection and supervision, to comply with Article 28a of Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government;

The managing customs office shall update the Conclusion on inspection and the handling results on the System within 01 working day from the date of signing the Conclusion on inspection.”

31. To amend and supplement Article 58 of Circular No. 38/2015/TT-BTC as follows:

“Article 58. Places of customs procedure completion

1. Places of import procedure completion

a) An organization or individual shall carry out procedures for import of raw materials, supplies, machinery and equipment used for processing or export production at the customs office where the organization’s or individual’s head office, production establishment or branch is located, or at the border gate through which the raw materials, supplies, machinery and equipment are imported.

b) For an export processing enterprise:

b.1) Import goods of the export processing enterprise; goods being machinery and equipment temporarily imported for production or construction of factories (including cases in which contractors directly import such machinery and equipment); and goods for warranty or repair shall undergo customs procedures at the customs office managing the area where the production establishment of the export processing enterprise is located;

b.2) In case an export processing enterprise has multiple branches, it may choose to carry out import customs procedures at the customs office where its head office is located or the customs office where the head office of its branch is located;

b.3) In case an export processing enterprise imports goods under the import rights specified in Decree No. 09/2018/ND-CP dated January 15, 2018 of the Government detailing the Commercial Law and the Law on Foreign Trade Management regarding goods purchase and sale and related activities of foreign investors and foreign-invested economic organizations in Vietnam and regulations of the Ministry of Industry and Trade, the place of registration of customs declarations shall comply with Article 22 of the Law on Customs, Article 4 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended and supplemented by Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government, and Clause 1 Article 19 of this Circular.

2. Places of export procedure completion

a) For goods that are processed products or products manufactured for export: The related organization or individual may choose to carry out procedures at a convenient customs office;

b) For an export processing enterprise:

b.1) For goods being processed products or products manufactured for export of the export processing enterprise; and goods being machinery and equipment re-exported after being temporarily imported for production or construction of factories (including cases in which contractors directly export such machinery and equipment), the export processing enterprise may choose to undergo customs procedures at a convenient customs office;

b.2) For goods exported under the rights of the export processing enterprise specified in the Decree No. 09/2018/ND-CP dated January 15, 2018 of the Government and regulations of the Ministry of Industry and Trade, the place of registration of customs declarations shall comply with Article 22 of the Law on Customs, Article 4 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended and supplemented by Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government, and Clause 1 Article 19 of this Circular.”

32. To amend and supplement Article 60 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 39 Article 1 of Circular No. 39/2018/TT-BTC, as follows:

“Article 60. Finalization reports on the use of imported raw materials and supplies and exported goods

1. Principles of finalization reporting

a) An organization or individual may choose either of the following methods of finalization reporting:

a.1) Provide information related to the warehousing of imported raw materials and supplies, the ex-warehousing of raw materials and supplies, the warehousing of finished products, the ex-warehousing of finished products, and the information criteria specified in the Form No. 30 of Appendix II issued together with this Circular, from the production management system to the electronic data processing system of customs offices;

a.2) Submit annual finalization reports on the use of imported raw materials and supplies and exported goods to the customs office according to fiscal years;

b) Places for receipt of finalization reports:

b.1) The Regional Customs Sub-department where the notice of production establishments was submitted;

b.2) In case an organization or individual has multiple production establishments under the management of multiple Regional Customs Sub-departments, it shall select one Regional Customs Sub-department for submission of finalization reports.

Based on the actual situation at the unit, the Head of the Regional Customs Sub-department shall assign a customs unit to receive and inspect finalization reports.

2. In case finalization reporting under Point a.1 Clause 1 of this Article is selected

a) Organizations and individuals shall provide information immediately after a relevant transaction arises according to the information criteria specified in the Form No. 30 of Appendix II issued together with this Circular.

Before the exchange of information for the first time with the system of customs offices, organizations and individuals shall confirm the opening inventory of raw materials, supplies and products with the Regional Customs Sub-department selected for submission of finalization reports;

b) Customs offices shall publish data standards for the exchange of information between the systems of organizations and individuals and the electronic customs data processing system.

Based on the information provided, customs offices shall analyze and assess the consistency between the data transmitted by organizations and individuals via the System and the data available on the system of customs offices. For the cases subject to inspection as defined in Clauses 1 and 2 Article 59 of this Circular, the use and inventory of raw materials, supplies, machinery, equipment and exported goods shall be inspected in accordance with Clause 4 of this Article.

3. In case finalization reporting under Point a.2 Clause 1 of this Article is selected

Organizations and individuals shall submit finalization reports no later than the 90^th day from the end of the fiscal year or before carrying out consolidation, merger, division, splitting or dissolution or changing the place for carrying out procedures for import of raw materials and supplies, to the Regional Customs Sub-department specified at Point b Clause 1 of this Article:

a) Principles for preparation of detailed accounting books and finalization reports on the use of imported raw materials and supplies and exported goods:

Organizations and individuals engaged in processing or producing exported goods shall manage and monitor imported raw materials and supplies and exported products from the time of importation, throughout the production process and until the products are exported or their use purposes are changed; the handling of scraps, defective products, surplus raw materials and supplies, machinery and equipment; and the use of imported raw materials and supplies for processing that are saved during the production process in accordance with law regulations, on the accounting book system in accordance with the accounting regime prescribed by the Ministry of Finance and according to the sources of warehousing (importation or domestic purchase). Imported raw materials and supplies shall be monitored in detail according to each import type during the period (import for processing, import for export production, import for business, re-import of raw materials and supplies after production, etc.) as declared in customs declarations and warehousing documents during the period.

Organizations and individuals shall prepare and retain detailed accounting books for imported raw materials and supplies according to imported goods documents; and prepare and retain detailed accounting books for products ex-warehoused for export under contracts and orders. In case organizations and individuals use imported raw materials and supplies but are unable to separately identify their sources according to this principle, the quantities of imported raw materials and supplies (including scraps, defective products and wastes generated during production and processing) used for the proper purposes shall be inspected and determined according to the proportion of output products exported under the proper type.

Organizations and individuals shall prepare finalization reports on the use of imported raw materials and supplies and exported goods on the basis of warehousing, ex-warehousing and inventory of raw material warehouses and finished product warehouses, according to each code of raw materials and supplies and each product code monitored in production management and declared in customs declarations upon importation of raw materials and supplies and exportation of products.

In case the production management systems of organizations and individuals use codes of raw materials and supplies or product codes different from those declared in customs declarations upon importation of raw materials and supplies and exportation of products, the organizations and individuals shall prepare and retain a conversion table between such codes and present it when customs offices conduct inspections or request explanations;

b) Organizations and individuals shall prepare and submit finalization reports on: The ex-warehousing, warehousing and inventory of imported raw materials and supplies used for processing or producing exported goods; the warehousing, ex-warehousing and inventory of finished products manufactured from imported raw materials and supplies for producing exported goods; and the actual norms for manufacturing exported products (including imports of export processing enterprises), according to the corresponding information criteria specified in the Forms No. 25, 26 and 27 of Appendix II issued together with this Circular via the System. In case the System encounters an incident, paper copies shall be submitted, using the corresponding Forms No. 15/BCQT-NVL/GSQL, 15a/BCQTSP-GSQL and 16/DMTT-GSQL of Appendix V issued together with this Circular;

c) Amendment and supplementation of finalization reports:

Within 60 days from the date of submission of a finalization report but before the customs office issues a decision on inspection of the finalization report or post-customs clearance inspection, if the organization or individual detects errors in the preparation of the finalization report, they may amend and supplement the finalization report and resubmit it to the customs office. After the 60-day period, counted from the date of submission of finalization reports or after customs offices decide to inspect the finalization reports or conduct a post-customs clearance inspection, if organizations or individuals detect errors in the preparation of their finalization reports, they shall carry out amendment and supplementation of the finalization reports with customs offices and shall be handled in accordance with tax law regulations and law regulations on handling of administrative violations.

4. Inspection of finalization reports on the use of imported raw materials and supplies and exported goods

a) Cases subject to inspection of finalization reports: Customs offices shall inspect finalization reports based on the application of risk management and assessment of the law compliance process of organizations and individuals;

b) Competence in inspection: The Heads of the Regional Customs Sub-departments shall issue inspection decisions, made according to the Form No. 17/QD-KTBCQT/GSQL of Appendix V issued together with this Circular and assign the Heads of the customs units to organize the inspection. In case the inspection of a finalization report coincides with a post-customs clearance inspection plan, the post-customs clearance inspection shall be conducted according to the plan;

c) Contents of inspection: Inspect customs dossiers for importation of raw materials and supplies, customs dossiers for exportation of products, accounting documents, accounting books, documents for monitoring of the warehoused and ex-warehoused raw materials, supplies, machinery and equipment, and other documents arising during the reporting period that customs declarants are required to retain in accordance with Article 16a of this Circular. Upon inspection of the above-mentioned contents, if detecting signs of violation but has insufficient grounds for making a conclusion, the customs office shall inspect the use and management of raw materials and supplies imported for producing or processing exported goods from the time of importation, throughout the production process and until the products are exported or their use purposes are changed; the handling of scraps, defective products, surplus raw materials and supplies, machinery and equipment; and the use of imported raw materials and supplies for processing that are saved during the production process in accordance with law regulations;

d) The time, order, procedures and handling of inspection results shall comply with the competence, order and procedures for inspection of the use of raw materials, supplies, machinery and equipment at the customs declarant’s head office specified in Clauses 2, 3, 4 and 5 Article 59 of this Circular. Particularly, the minutes on inspection of finalization reports and the conclusion on inspection of finalization reports shall be made according to the Form No. 17a/BBKT-BCQT/GSQL and Form No. 17b/KLKT-BCQT/GSQL of Appendix V issued together with this Circular.

5. Handling of overdue submission of finalization reports on the use of raw materials, supplies, machinery, equipment and exported goods

a) Upon expiry of the time limit for submission of a finalization report, the Regional Customs Sub-department shall perform the following tasks:

a.1) Send a written invitation requesting the organization or individual to be present at the customs office to prepare minutes of violation for handling in accordance with regulations;

a.2) If the organization or individual fails to be present at the customs office for work within 10 days from the date the written invitation is sent, the customs office shall conduct investigation and verification at the registered business address;

a.3) Conduct dossier inspection, or dossier inspection and physical inspection of goods for subsequent export and import consignments of the organization or individual;

a.4) Coordinate with competent agencies in investigating, verifying and tracing the organization or individual showing signs of having absconded from their registered business addresses.

b) Handling measures after urging, investigation, verification and tracing have been conducted:

b.1) For an organization or individual that fails to submit finalization reports on the use of raw materials, supplies, machinery and equipment but remains in operation, the customs office shall prepare minutes on violation for handling in accordance with regulations and transfer information for post-customs clearance inspection;

b.2) For an organization or individual that has absconded or been missing and for which the customs office has no actual norms to determine the tax amounts, the actual norms applicable to similar goods of other organizations and individuals shall be used. After determining the tax amounts, the customs office shall complete the the dossier and transfer the entire dossier to the competent agency for investigation of smuggling or tax evasion offenses in accordance with the Criminal Code.”

33. To amend and supplement Article 61 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 40 Article 1 of Circular No. 39/2018/TT-BTC, as follows:

“Article 61. Procedures for import of raw materials, supplies, machinery and equipment and export of products for performance of processing contracts for foreign traders

1. Procedures for import of raw materials and supplies

a) Customs dossiers and customs procedures for imported raw materials and supplies (including finished products provided by processing-ordering parties for attachment to or joint packaging with processed products to form full packs; and raw materials and supplies self-supplied by processors and imported from abroad) shall comply with the customs procedures for imported goods specified in Chapter II of this Circular;

b) For raw materials and supplies provided by processing-ordering parties in the form of purchases in Vietnam, with processors designated to receive them from other organizations or individuals in Vietnam, on-the-spot export and import procedures specified in Article 86 of this Circular shall be carried out;

c) For raw materials and supplies manufactured by processors or purchased in the Vietnamese market, organizations and individuals are not required to carry out customs procedures (except for the cases of purchases from export processing enterprises or enterprises in non-tariff zones);

d) For raw materials and supplies imported under the type of import for export production that processing-ordering parties permit processors to use for supply under processing contracts, before using such raw materials and supplies, organizations and individuals shall carry out on-the-spot export and import procedures in accordance with Article 86 of this Circular.

2. Procedures for import of machinery and equipment leased or borrowed for performance of processing contracts

Customs procedures for machinery and equipment leased or borrowed to directly serve the performance of processing contracts shall be carried out under the type of temporary import for re-export specified in Article 50 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended and supplemented by Clause 28 Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government.

3. Procedures for re-import of processed products already exported

a) In case goods have not been used: To comply with Article 47 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended and supplemented by Clause 25 Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government.

In case products are re-imported for recycling, imported raw materials and supplies are used during the recycling process to repair or replace parts of the re-imported products, and the re-imported products are exported for recycling into new products; or products are re-imported for repair or recycling but only some raw materials and components thereof can be salvaged, organizations and individuals shall establish the actual use norms for such re-imported products according to the guidance in the Form No. 27 of Appendix II issued together with this Circular or the Form No. 16/DMTT/GSQL of Appendix V issued together with this Circular; monitor them in accordance with regulations of the Ministry of Finance on accounting and auditing regimes; and submit finalization reports to customs offices according to fiscal years;

b) In case goods have been used: To comply with Article 50 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended and supplemented by Clause 28 Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government.

c) Customs procedures for re-imported products that, after being repaired into new products, are exported for returning to their foreign owners, re-exported to a third country or re-exported into a non-tariff zone shall be carried out in accordance with Article 48 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended and supplemented by Clause 26 Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government;

d) In case products are re-imported for repair or recycling but cannot be re-exported after repair or recycling and must be destroyed, the destruction procedures shall be carried out in accordance with Point d Clause 3 Article 64 of this Circular.

4. Procedures for export of processed products

Customs dossiers and customs procedures shall comply with the customs procedures for exported goods specified in Chapter II of this Circular.

In case processed products for export are manufactured from domestically purchased raw materials and supplies subject to export duty, when carrying out export procedures, organizations and individuals shall declare the processed products on one item line and the domestically purchased raw materials and supplies constituting the processed products for export on the subsequent item lines of the export customs declaration; declare the code “NVLCTXK” in the “separate management code” field of the item line; and calculate export duty and other taxes (if any) on the raw materials and supplies in the export customs declaration.

 In case processed products are exported as samples, organizations and individuals shall declare the code “MAUGC” in the “separate management code” field of the item line in the customs declaration (also applicable in case export processing enterprises export samples).”

34. To amend and supplement Article 62 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 41 Article 1 of Circular No. 39/2018/TT-BTC, as follows:

“Article 62. Customs procedures in case of subcontracting

1. In case a Vietnamese organization or individual concludes a processing contract with a foreign trader but does not directly conduct the processing and engages another organization or individual to subcontract one or all processing stages of the product in accordance with Article 10 of Decree No. 134/2016/ND-CP dated September 1, 2016, as amended and supplemented by Clause 4 Article 1 of Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government, the organization or individual concluding the processing contract with the foreign trader shall carry out export and import procedures, submit finalization reports on the use of raw materials, supplies and exported finished products to the managing customs office, and assume legal responsibility for the performance of such processing contract.

The organization or individual concluding the processing contract with the foreign trader shall submit a notice of production establishments of the subcontractor and a notice of subcontractor contract/annexes to the subcontractor contract according to the information criteria specified in the Forms No. 20, 23 and 24 of Appendix II issued together with this Circular via the System; or, in case the System encounters an incident, according to Form No. 12/TB-CSSX/GSQL and Form No. 18a/TB-HDGCL/GSQL of Appendix V issued together with this Circular to the customs office where the finalization report is expected to be submitted, before delivering raw materials and supplies to the subcontractor.

The organization or individual shall submit the notice of production establishments of the subcontractor and the notice of subcontractor contract/annexes to the subcontractor contract only once, except in case of changes to the notified information, in which notices of amended and supplemented information shall be submitted in accordance with Clause 1 Article 56 of this Circular.

If goods delivered for subcontracting fail to satisfy the conditions for tax exemption specified in Article 10 of Decree No. 134/2016/ND-CP, as amended and supplemented by Clause 4 Article 1 of Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government, procedures for change of use purposes and transfer for domestic consumption shall be carried out in accordance with Article 21 of this Circular.

2. Goods delivered and received for the performance of subcontractor contracts between Vietnamese organizations and individuals shall not be subject to implementation of customs procedures; however, documents related to the delivery and receipt of raw materials, supplies, products, machinery and equipment shall be retained in accordance with the Ministry of Finance's regulations on accounting and auditing regimes.

3. In case of engaging an export processing enterprise as a processor or undertaking processing for an export processing enterprise, Article 76 of this Circular shall apply.”

35. To amend and supplement Clause 1 Article 63 of Circular No. 38/2015/TT-BTC as follows:

 “1. The customs procedures for goods subject to subsequent processing specified in Article 43 of Decree No. 69/2018/ND-CP dated May 15, 2018 of the Government shall be the same as those applicable to goods exported and imported on the spot as specified in Article 86 of this Circular.”

36. To amend and supplement Article 64 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 42 Article 1 of Circular No. 39/2018/TT-BTC, as follows:

“Article 64. Customs procedures for handling of surplus raw materials and supplies, semi-finished products and finished products; scraps, defective products and wastes; and leased or borrowed machinery and equipment

1. During the performance of a processing contract or annex to the processing contract, or within 30 days from the date the processing contract or annex to the processing contract ends or expires, or within 03 days from the date the customs office accepts the finalization report in case of consolidation, merger, division or splitting, the organization or individual shall carry out procedures for handling of surplus raw materials and supplies, semi-finished products, finished products, scraps, defective products, and leased or borrowed machinery and equipment in accordance with Clauses 2 and 3 of this Article. If the organization or individual fails to do so after the above-mentioned time limit, the customs office managing the production establishment shall prepare minutes of violation for handling in accordance with regulations.

In case of handling of waste, the organization or individual shall comply with law regulations on environmental protection and shall monitor it or record in the accounting books and documents (if accounting books and documents are recorded) and present them to the customs office upon request.

2. Forms of handling

Based on Vietnamese law regulations and the agreements in processing contracts, surplus raw materials and supplies, semi-finished products, finished products, scraps, defective products, and leased or borrowed machinery and equipment used for the performance of processing contracts shall be handled as follows:

a) Sale on the Vietnamese market;

b) Export back abroad;

c) Transfer for the performance of another processing contract in Vietnam;

d) Donation or gifting in Vietnam;

dd) Destruction in Vietnam.

3. Customs procedures

a) Customs procedures for the sale or donation of surplus raw materials and supplies, semi-finished products, finished products, leased or borrowed machinery and equipment, scraps and defective products on the Vietnamese market:

a.1) In case the purchaser or recipient is the processor, procedures for change of use purposes shall be carried out in accordance with Article 21 of this Circular;

a.2) In case the purchaser or recipient is another organization or individual in Vietnam, on-the-spot export and import procedures shall be carried out in accordance with Article 86 of this Circular;

a.3) Scraps and defective products generated during processing shall not be subject to customs procedures upon domestic consumption, but taxes shall be declared and paid to domestic tax agencies in accordance with tax law regulations.

In case raw materials, supplies, semi-finished products or finished products are domestically consumed but declared by organizations or individuals as scraps or defective products, if customs offices determine, based on HS codes, the actual goods notified by organizations or individuals, collected information, etc., that they are not scraps or defective products, the organizations or individuals shall be handled in accordance with regulations.

b) Procedures for exporting raw materials, supplies, semi-finished products, finished products, scraps and defective products back abroad during the performance of a processing contract or upon its termination or expiry shall be carried out in the same manner as procedures for export back abroad specified in Article 48 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended and supplemented by Clause 26 Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government.

Procedures for exporting temporarily imported machinery and equipment back abroad during the performance of a processing contract or upon its termination or expiry shall be carried out in the same manner as procedures for export back abroad specified in Article 50 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended and supplemented by Clause 28 Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government;

c) Procedures for transferring surplus raw materials and supplies and leased or borrowed machinery and equipment, as designated by the processing-ordering party, to another processing contract with the same or a different processor or processing-ordering party, or as designated by the processing-ordering party in case of consolidation, merger, division or slitting, shall be carried out in accordance with the on-the-spot export and import procedures specified in Article 86 of this Circular;

d) Procedures for destruction of raw materials, supplies, semi-finished products and finished products; machinery and equipment; scraps and defective products:

d.1) Responsibilities of organizations and individuals:

d.1.1) Before destruction, organizations and individuals shall submit a notice of destruction of raw materials, supplies, semi-finished products and finished products; machinery and equipment; scraps and defective products, made according to the Form No. 22a of Appendix II issued together with this Circular via the System, or according to the Form No. 18b/THHH/GSQL of Appendix V issued together with this Circular to the customs offices specified at Point b Clause 1 Article 60 of this Circular in case the System does not yet support this function or encounters an incident;

d.1.2) Amend and supplement the information notified to customs offices in case errors are detected or at the request of customs offices;

d.1.3) Hand over goods subject to destruction to a unit having the function of treatment and destruction in accordance with environmental law regulations; and take responsibility for carrying out the destruction in accordance with law regulations on environmental protection;

d.1.4) In case the direct supervision by customs offices are not required for goods subject to destruction, within 03 working days from the date of completion of the destruction, organizations and individuals shall submit 01 copy of documents proving completion of the destruction, certified by the relevant parties, to the customs offices receiving finalization reports specified at Point b Clause 1 Article 60 of this Circular;

d.1.5) Retain contracts for collection, transportation and treatment of hazardous waste or industrial solid waste; environmental licenses of waste collection, transportation and treatment enterprises; documents proving that the goods are permitted to be destroyed, such as decisions on liquidation of assets, written consent to destruction from processing-ordering parties, and other relevant documents; and present them to customs offices upon request.

d.2) Responsibilities of customs offices:

d.2.1) Directly supervise the destruction of raw materials, supplies, semi-finished products, finished products, defective products, machinery and equipment; supervise the destruction of scraps based on the application of risk management.

For the destruction of raw materials, supplies, semi-finished products, finished products, scraps, defective products, machinery and equipment of priority enterprises, customs offices shall decide on direct supervision based on the application of risk management;

d.2.2) Receive and inspect the completeness of notices of destruction. In case organizations or individuals have not fully declared the prescribed information criteria, customs offices shall notify them to amend and supplement the information;

d.2.3) Within 02 working hours from the receipt of complete destruction information, customs offices shall inspect and determine whether supervision is required and notify organizations and individuals thereof. In case direct supervision is required, immediately upon completion of the destruction, customs officers shall prepare minutes on supervision of destruction, made according to the Form No. 18c/GSTH/GSQL of Appendix V issued together with this Circular;

d.2.4) In case a destruction location is outside the area under its management, the Head of the related Customs Team receiving the notice of destruction shall send a written request to the customs office managing the area where the destruction location is situated to conduct direct supervision. The written request shall specify the seal number, time of sealing and registration number of the means of transport, and shall be enclosed with the notice of destruction, made according to the Form No. 18b/THHH/GSQL of Appendix V to this Circular. The means of transport shall be sealed, and the goods shall be handed over to the organization or individual in charge of transportation of them for handover to the customs office directly supervising the destruction process.

In case any issues arise during the destruction process, the customs office receiving the notice of destruction and the customs office directly supervising the destruction shall coordinate to handle them.

Upon completion of the destruction, the customs office supervising the destruction shall prepare minutes of supervision of destruction, made according to the Form No. 18c/GSTH/GSQL of Appendix V issued together with this Circular and send 01 copy thereof to the customs office requesting supervision of destruction for retention in the dossier in accordance with regulations;

d.2.5) Update the results of supervision of destruction on the System within 01 day from the date of preparation or receipt of the minutes of supervision.”

37. To amend and supplement Article 66 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 43 Article 1 of Circular No. 39/2018/TT-BTC, as follows:

“Article 66. Handling in case processing-ordering parties abandon surplus raw materials and supplies; machinery and equipment; processed products

1. Processors shall be responsible for paying taxes for domestic consumption of surplus raw materials and supplies; leased or borrowed machinery and equipment; and processed products that cannot be exported for returning due to abandonment by processing-ordering parties, except in the case specified in Clause 4 Article 10 of Decree No. 134/2016/ND-CP dated September 1, 2016, as amended and supplemented by Clause 4 Article 1 of Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government. Customs procedures and tax policies shall be determined at the time of change of use purposes in accordance with Article 25 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended and supplemented by Clause 12 Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government, and Article 21 of this Circular.

In case processors do not receive surplus raw materials and supplies; leased or borrowed machinery and equipment; or processed products that cannot be exported for returning due to abandonment by processing-ordering parties, customs offices shall carry out procedures for expropriation in accordance with law regulations for surplus raw materials and supplies, leased or borrowed machinery and equipment, and processed products that remain usable; if they are no longer usable, processors shall destroy them and bear all arising expenses.

2. In case of destruction, Point d Clause 3 Article 64 of this Circular shall apply.”

38. To amend and supplement Article 67 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 44 Article 1 of Circular No. 39/2018/TT-BTC, as follows:

“Article 67. Customs procedures for export of raw materials and supplies ordered to be processed and import of processed products

1. Customs procedures for export of raw materials and supplies

a) Customs procedures shall be carried out at the customs office where the notice of the processing contract was submitted;

b) The customs dossier shall be the same as the one for exported goods specified in Chapter II of this Circular; in addition, the customs declarant shall submit the following documents:

b.1) An export license or a written export permit granted by a competent agency in accordance with law regulations on foreign trade management for exported goods subject to license-based management;

b.2) A written notice stating that the exported goods are natural resources, minerals or products whose total value of natural resources and minerals plus energy costs accounts for less than 51% of the product’s cost price.

The customs declarant shall be responsible for determining that the total value of natural resources and minerals plus energy costs of exported goods accounts for less than 51% of the product’s cost price as a basis for determining whether the goods satisfy the conditions for tax exemption.

The customs declarant shall only submit the written notice when carrying out customs procedures for export of the first consignment. For subsequent export consignments, the customs declarant shall specifically declare the number and date of the written notice in the “Notes” field in the following format: “TNKSD51: number and date of the written notice” in the export customs declaration for the same goods item;

 c) In case of subsequent processing abroad, organizations and individuals in Vietnam are not required to carry out procedures for subsequent processing with customs offices;

d) In case raw materials and supplies are provided from abroad, organizations and individuals in Vietnam are not required to carry out customs procedures.

2. Customs procedures for import of products ordered to be processed abroad

a) Customs procedures shall be carried out at the customs office where the notice of the processing contract was submitted;

b) Customs dossiers and customs procedures shall comply with Chapter II of this Circular.

3. Customs procedures for the sale, giving or donation of raw materials, supplies and products processed abroad: Procedures for change of use purposes in the form of export shall be carried out in accordance with Article 21 of this Circular, and physical inspection of goods shall be exempted.

4. Customs procedures for machinery and equipment leased or borrowed to directly serve the performance of processing contracts: Customs procedures shall be carried out under the type of temporary export for re-import specified in Article 50 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended and supplemented by Clause 28 Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government.

39. To amend and supplement Clause 3 Article 68 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 45 Article 1 of Circular No. 39/2018/TT-BTC, as follows:

“3. Customs procedures for re-import of recycled processed products shall be carried out in accordance with Article 47 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended and supplemented by Clause 25 Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government.

In case recycled processed products are sold, given or donated abroad, procedures for change of use purposes in the form of export shall be carried out in accordance with Article 21 of this Circular, except for physical inspection of goods.”

40. To amend and supplement Clause 1 Article 69 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 46 Article 1 of Circular No. 39/2018/TT-BTC, as follows:

“1. Within 30 days from the date on which the processing contract or annex to the processing contract ends or expires, the organization or individual shall complete procedures for handling of surplus raw materials and supplies, scraps, defective products, leased or borrowed machinery and equipment, and processed products in accordance with Clause 2 of this Article.”

41. To amend and supplement Article 69a of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 47 Article 1 of Circular No. 39/2018/TT-BTC, as follows:

“Article 69a. Finalization of raw materials and supplies for goods ordered to be processed abroad

1. No later than the 90^th day from the end of the fiscal year or before carrying out consolidation, merger, division or splitting, organizations and individuals shall submit their finalization reports on the use of exported raw materials and supplies and imported products for goods processed abroad or at export processing enterprises according to the criteria specified in the Forms No. 28 and 29 of Appendix II issued together with this Circular via the System; or, in case the System encounters an incident, according to Forms No. 15b/BCQT-NLVTNN/GSQL, 15c/BCQT-SPNN/GSQL of Appendix V issued together with this Circular, to the customs offices where their notices of the processing contracts were submitted.

2. Responsibilities of customs offices

a) To receive finalization reports;

b) Check information in finalization reports against information on the export of raw materials and supplies and the import of products under processing contracts up to the time of finalization reporting, according to the following criteria:

b.1) Quantities of raw materials and supplies already exported;

b.2) Quantities of products already imported;

b.3) Use norms agreed upon in processing contracts.

c) In case an inspection identifies unusual discrepancies between the figures in a finalization report and those in the system of the customs office, an inspection shall be conducted at the customs declarant’s head office. The competence, time, order, procedures and handling of inspection results shall be carried out in the same manner as specified in Article 59 of this Circular.

When conducting an inspection at the customs declarant’s head office, the customs office shall inspect the documents subject to retention by the customs declarant in accordance with Article 16a of this Circular. In case signs of violation are detected but there are insufficient grounds for a conclusion, verification and inspection shall be conducted at the processor’s head office.”

42. To amend and supplement Article 70 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 48 Article 1 of Circular No. 39/2018/TT-BTC, as follows:

“Article 70. Customs procedures for import of raw materials and supplies and export of products

1. Customs dossiers and procedures for import of raw materials and supplies for production of exported goods shall comply with Chapter II of this Circular. In case an organization or individual subcontracts the processing of part or all of a product to another organization or individual in accordance with Article 12 of Decree No. 134/2016/ND-CP dated September 1, 2016, as amended and supplemented by Clause 6 Article 1 of Decree No. 18/2021/ND-CP dated March 11, 2021 of the Government, the organization or individual importing raw materials and supplies for production of exported products shall submit notices of the subcontractor’s production establishments and subcontractor contract before delivering raw materials, supplies and semi-finished products to the subcontractor. The notices of the subcontractor’s production establishments and subcontractor contract/annex of the subcontractor contract shall be submitted only once, except for the case of changes to the notified information, in which case notices of amended and supplemented information shall be submitted in accordance with Clause 1 Article 56 of this Circular. Goods delivered and received for the performance of subcontractor contracts between Vietnamese organizations and individuals shall not be subject to implementation of customs procedures; however, documents related to the delivery and receipt of raw materials, supplies and products shall be retained in accordance with the Ministry of Finance's regulations on accounting and auditing regimes.

For raw materials and supplies already imported under the type of processing that processing-ordering parties permit processors to use for production of exported goods, organizations and individuals shall carry out on-the-spot export and import procedures in accordance with Article 86 of this Circular before using them for production of exported goods.

2. Customs procedures for re-import of products already exported

Customs procedures for re-import of products manufactured for export shall be carried out in accordance with Article 47 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended and supplemented by Clause 25 Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government, and Clause 3 Article 61 of this Circular.

3. Customs procedures for export of products

a) Products exported and managed under the type of export production include:

a.1) Products manufactured entirely from raw materials and supplies imported nder the type of export production;

a.2) Products manufactured from a combination of the following sources:

a.2.1) Raw materials and supplies imported under the type of processing or export production;

a.2.2) Raw materials and supplies imported under the type of import for business;

a.2.3) Domestically sourced raw materials and supplies.

a.3) Products manufactured entirely from raw materials and supplies imported nder the type of import for business;

b) Customs dossiers and customs procedures shall comply with Chapter II of this Circular.

 In case of products manufactured for export as samples, organizations and individuals shall declare the code “MAUSXXK” in the “separate management code” field of the relevant item line in the customs declaration (including cases in which export processing enterprises export samples).”

43. To amend and supplement Article 71 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 49 Article 1 of Circular No. 39/2018/TT-BTC, as follows:

“Article 71. Customs procedures for handling of raw materials, supplies, semi-finished products and finished products in case of consolidation, merger, division, splitting or dissolution; scraps and defective products for domestic consumption; wastes

1. For raw materials, supplies, semi-finished products and finished products in case of consolidation, merger, division or splitting, if the consolidating organization or individual or the merging organization or individual continues to use them for production of exported goods, customs procedures shall not be required, but they shall be managed and monitored in accordance with regulations applicable to goods manufactured for export.

In case of dissolution, immediately after customs offices accept the finalization reports, organizations and individuals shall handle surplus raw materials and supplies in accordance with Clause 3 Article 64 of this Circular. Organizations and individuals may carry out dissolution procedures only after completing procedures for handling of surplus raw materials and supplies in accordance with regulations.

2. Scraps and defective products generated during the production of exported goods shall not be subject to implementation of customs procedures upon domestic consumption, but taxes shall be declared and paid to domestic tax agencies in accordance with tax law regulations.

In case raw materials, supplies, semi-finished products or finished products are domestically consumed but declared by organizations or individuals as scraps or defective products, if customs offices determine, based on HS codes, the actual goods notified by organizations or individuals, collected information, etc., that they are not scraps or defective products, the organizations or individuals shall be handled in accordance with regulations.

3. In case of handling of waste, the organization or individual shall comply with law regulations on environmental protection and shall monitor it or record in the accounting books and documents (if accounting books and documents are recorded) and present them to the customs office upon request.”

44. To amend and supplement Article 72 of Circular No. 38/2015/TT-BTC as follow:

“Article 72. Procedures for destruction of raw materials, supplies, semi-finished products and finished products; scraps and defective products

1. Destruction procedures shall be carried out in the same manner as procedures for destruction of surplus raw materials and supplies, semi-finished products, finished products; scraps and defective products from processing specified at Point d Clause 3 Article 64 of this Circular.

2. Organizations and individuals shall be responsible for destroying raw materials, supplies, semi-finished products, finished products, scraps and defective products in accordance with law regulations.”

45. To amend and supplement Article 74 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 50 Article 1 of Circular No. 39/2018/TT-BTC, as follows:

“Article 74. General provisions on exported and imported goods of export processing enterprises

1. Exported and imported goods of export processing enterprises shall undergo customs procedures in accordance with regulations and be used for proper production purposes.

2. Goods for which customs procedures may or may not be carried out: Point b Clause 4 Article 26 of Decree No. 35/2022/ND-CP dated May 28, 2022 of the Government shall apply.

a) In case the implementation of customs procedures is selected, export processing enterprises and their partners shall carry out customs procedures in accordance with Article 75 of this Circular. In case customs procedures are not selected, neither export processing enterprises nor their partners shall be required to carry out customs procedures;

b) Export processing enterprises shall prepare and retain detailed accounting books and documents for monitoring goods brought in and taken out in accordance with regulations of the Ministry of Finance on the purchase and sale of goods and accounting and auditing regimes; such detailed accounting books and documents shall clearly state the purposes and sources of the goods.

3. For goods imported from abroad by export processing enterprises for which all taxes have been fully paid and import management policies have been fully implemented in accordance with regulations as applicable to imported goods not enjoying regimes and policies applicable to export processing enterprises, no customs procedures shall be required when such goods are exchanged or traded with domestic enterprises.

4. For goods purchased from the domestic market by export processing enterprises for which all taxes have been fully paid in accordance with regulations as applicable to enterprises not enjoying regimes and policies applicable to export processing enterprises, no customs procedures shall be required for such purchase and sale activities. In case export processing enterprises purchase from the domestic market goods subject to export duty rates for use as raw materials constituting exported products (other than consumable supplies), the implementation of customs procedures is required (Example: no customs procedures shall be required for coal used in furnaces for production).”

46. To amend and supplement Article 75 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 51 Article 1 of Circular No. 39/2018/TT-BTC, as follows:

“Article 75. Customs procedures for exported and imported goods; handling of scraps, defective products and wastes of export processing enterprises

1. For raw materials and supplies imported for production, construction of factories and offices, and installation of equipment for export processing enterprises; imported goods used to create fixed assets; imported consumer goods; and exported products of export processing enterprises:

a) Customs procedures shall comply with Chapter II of this Circular. Customs declarants shall fully declare information in customs declarations on the System, except for information on tax rates and tax amounts.

b) In case a contractor imports goods for construction of factories and offices or installation of equipment for an export processing enterprise, customs procedures shall be carried out at the customs office managing the locality where the production establishment of the export processing enterprise is located. The importing contractor shall make import customs declarations according to the guidance in Appendix II issued together with this Circular, declare the contract number specified at Point g Clause 3 Article 16 of this Circular in the “Notes” field, and deliver the goods directly to the export processing enterprise immediately after customs clearance of goods. Within no more than 30 days from the date of completion of the contract, the export processing enterprise and the contractors shall report the quantity of imported goods to the customs office managing the export processing enterprise, using the Form No. 20/NTXD-DNCX/GSQL of Appendix V issued together with this Circular.

2. For export processing enterprises purchasing, selling, processing, leasing or borrowing goods with or from foreign traders and being designated by such foreign traders to deliver goods to domestic enterprises or export processing enterprises in Vietnam, Clause 3 Article 3 of the Law Amending and Supplementing a Number of Articles of the Bidding Law, the Law on Investment in the Form of Public-Private Partnership, the Customs Law, the Law on Value-Added Tax, the Law on Import Duty and Export Duty, the Law on Investment, the Law on Public Investment, and the Law on Management and Use of Public Property, and Article 35 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended and supplemented by Clause 19 Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government, shall apply; on-the-spot export and import procedures shall be carried out in accordance with Article 86 of this Circular.

3. For goods purchased, sold, leased or borrowed between export processing enterprises and domestic enterprises: Exporting enterprises shall carry out export customs procedures, and importing enterprises shall carry out import customs procedures under the corresponding types in accordance with Chapter II of this Circular; one export customs declaration shall correspond to only one import customs declaration and vice versa.

a) Time limit for carrying out customs procedures: Within 15 days from the date of customs clearance for goods, release of goods, importers shall carry out customs procedures;

b) Customs procedures

b.1) Responsibilities of exporters:

b.1.1) Declare information in export customs declarations, clearly stating the location code of the customs office where import customs procedures are carried out in the “Destination for tax-suspension transport” field and declaring “#&XKPTQ” in the “Enterprise’s internal management number” field of electronic export customs declarations or the “Other notes” field of paper customs declarations;

b.1.2) Carry out procedures for export of goods in accordance with regulations. When carrying out export procedures, if customs declarants have not yet issued sales invoices or value-added tax invoices, they shall submit ex-warehousing-cum-internal transportation slips in lieu of value-added invoices or sales invoices in export dossiers.

In case of financial leasing to export processing enterprises or enterprises in non-tariff zones, customs declarants shall not be required to submit invoices;

b.1.3) Notify importers of the completion of export customs procedures so that the importers may carry out import procedures;

b.1.4) Deliver goods only after importers have registered the corresponding import customs declarations.

b.2) Responsibilities of importers:

b.2.1) Declare information in import customs declarations within the prescribed time limit, stating “#&NKPTQ#& corresponding export customs declaration number of the exporting enterprise (the first 11 characters)” in the “Enterprise’s internal management number” field of electronic import customs declarations or the “Other notes” field of paper customs declarations;

b.2.2) Carry out procedures for import of goods in accordance with regulations. When carrying out import procedures, customs declarants shall submit value-added tax invoices or sales invoices in accordance with the Government’s regulations on invoices and documents in lieu of commercial invoices;

b.2.3) Put goods into production or consumption only after customs clearance for the imported goods or release of the imported goods.

b.3) Responsibilities of the customs offices where export procedures are carried out:

b.3.1) Carry out customs procedures for exported goods in accordance with Chapter II of this Circular;

b.3.2) If, after 15 days from the date of customs clearance of the export customs declarations, the importers have not registered the corresponding import customs declarations, the customs offices shall cancel their export customs declarations in accordance with Article 22 of this Circular.

b.4) Responsibilities of the customs offices where import procedures are carried out:

b.4.1) Receive and inspect the customs dossiers according to the classification results of the System. In case physical inspection of goods is required, if the goods have already undergone physical inspection at the customs offices where export procedures are carried out, the heads of the customs teams where import procedures are carried out shall decide to transfer the declarations to the yellow channel and the physical inspection of goods is exempt;

b.4.2) Carry out customs procedures for imported goods in accordance with Chapter II of this Circular.

c) Export processing enterprises that are prioritized enterprises and their partners engaged in the purchase, sale, processing, leasing, borrowing, delivery or receipt of goods with one another may apply Clause 6 Article 86 of this Circular.

4. For goods purchased, sold, leased or borrowed between two export processing enterprises: To comply with Clause 3 of this Article.

5. Handling of scraps and defective products of export processing enterprises

a) For scraps and defective products permitted to be sold on the domestic market: Customs procedures shall be carried out in accordance with Clause 3 of this Article; export processing enterprises shall carry out export procedures, and domestic enterprises shall carry out import procedures under the corresponding customs procedure types;

b) For scraps and defective products permitted to be exported abroad: Export processing enterprises shall carry out export procedures in accordance with Chapter II of this Circular.

6. The destruction of raw materials, supplies, semi-finished products, finished products, machinery, equipment, scraps and defective products of export processing enterprises shall be carried out in accordance with Point d Clause 3 Article 64 of this Circular.

7. For goods of export processing enterprises that have been exported and must be temporarily imported for repair or warranty and subsequently re-exported, customs procedures shall be carried out in the same manner as those for exported goods that are returned, as specified in Article 47 of Decree No. 08/2015/ND-CP, as amended and supplemented by Clause 25 Article 1 of Decree No. 167/2025/ND-CP, and Clause 3 Article 61 of this Circular.

8. Export processing enterprises shall handle waste in accordance with law regulations on environmental protection, and shall be responsible for monitoring or maintaining detailed accounting books and documents (if accounting books and documents are maintained) and presenting them to customs offices upon request.”

47. To amend and supplement Article 76 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 51 Article 1 of Circular No. 39/2018/TT-BTC, as follows:

“Article 76. Customs procedures in case export processing enterprises contract domestic enterprises to process goods; export processing enterprises undertake processing for domestic enterprises; export processing enterprises contract other export processing enterprises to process goods; and export processing enterprises contract foreign entities to process goods

1. Customs procedures for goods which export processing enterprises contract domestic enterprises to process (including raw materials, supplies, components, semi-finished products, machinery and equipment)

a) Domestic enterprises shall carry out customs procedures in accordance with the provisions on processing of goods for foreign traders specified in Sections 1 and 2 Chapter III of this Circular, including notifying customs offices of their production establishments and processing contracts.

Place for carrying out customs procedures: Domestic enterprises shall carry out customs procedures at the customs offices managing the export processing enterprises. When declaring information in the “Enterprise’s internal management number” field of customs declarations, domestic enterprises shall declare according to the following format: “#&GCPTQ”;

b) Export processing enterprises shall not be required to carry out customs procedures when bringing goods into the domestic market for processing and receiving processed products back from the domestic market.

In case export processing enterprises bring goods into the domestic market for processing, warranty or repair but do not receive such goods back, processors (domestic enterprises) shall register new customs declarations for change of use purposes in accordance with Article 21 of this Circular.

2. Customs procedures for goods processed by export processing enterprises for domestic enterprises

a) Domestic enterprises shall carry out customs procedures in accordance with the provisions on goods ordered to be processed abroad specified in Sections 1 and 3 Chapter III of this Circular;

b) Place for carrying out customs procedures: Domestic enterprises shall carry out customs procedures at the customs offices managing the export processing enterprises. When declaring information in the “Enterprise’s internal management number” field of customs declarations, domestic enterprises shall declare according to the following format: “#&GCPTQ”;

c) Export processing enterprises shall not be required to carry out customs procedures when receiving goods from the domestic market for processing and returning processed products to the domestic market.

3. Customs procedures for goods which an export processing enterprise contracts another export processing enterprise to process: Export processing enterprises placing and undertaking processing orders shall not carry out customs procedures when delivering or receiving goods serving processing contracts or processed products, but shall retain relevant documents relating to the delivery and receipt of raw materials, supplies, products, machinery and equipment in accordance with the Ministry of Finance’s regulations on accounting and auditing regimes.

The export processing enterprise placing processing orders shall notify the customs office of the subcontractor’s processing establishment and subcontractor contract/annex to the subcontractor contract in accordance with Articles 56 and 62 of this Circular before delivering or receiving goods for processing.

4. Customs procedures for goods which an export processing enterprise contracts a foreign entity to process:

Customs procedures shall be carried out in accordance with the provisions on goods ordered to be processed abroad specified in Section 3 Chapter III of this Circular.

5. Customs procedures for goods processed by export processing enterprises in Vietnam for foreign traders:

Customs procedures shall be carried out in accordance with the provisions on goods processed in Vietnam for foreign traders specified in Section 2 Chapter III of this Circular.

6. Export processing enterprises shall retain and present documents, materials and data related to the processing and production of exported goods in accordance with Article 60 of the Customs Law and Article 37 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended and supplemented by Clause 20 Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government.”

48. To amend and supplement Article 77 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 53 Article 1 of Circular No. 39/2018/TT-BTC, as follows:

“Article 77. Customs procedures for goods exported or imported under the export right, import right and distribution right of export processing enterprises

1. Export processing enterprises permitted to conduct goods trading and activities directly related to goods trading in Vietnam in accordance with the Government’s Decree No. 09/2018/ND-CP dated January 15, 2018 detailing the Commercial Law and the Law on Foreign Trade Management regarding goods purchase and sale and related activities of foreign investors and foreign-invested economic organizations in Vietnam shall conduct separate accounting and shall not include such activities in the accounting for production activities; and shall arrange separate areas for storing goods imported or exported under the export right, import right and distribution right.

2. Customs procedures for goods exported or imported under the export right, import right and distribution right of export processing enterprises

a) Export processing enterprises shall carry out customs procedures in accordance with Chapter II of this Circular. Export processing enterprises shall declare in the “License number” field of electronic customs declarations the number of the written permission granted by a competent agency for goods trading and activities related to goods trading by foreign-invested enterprises registered to exercise the export right and import right;

b) Goods imported under the import right of export processing enterprises:

b.1) No customs procedures shall be required when such goods are sold to domestic enterprises;

b.2) When such goods are sold to other export processing enterprises or enterprises in non-tariff zones, export and import customs procedures shall be carried out in accordance with Chapter II of this Circular.

c) Customs procedures for goods for which export processing enterprises exercise the export right:

c.1) Goods purchased from the domestic market for export shall not be subject to customs procedures upon purchase; upon export, procedures applicable to goods exported for business purposes shall be carried out;

c.2) For goods purchased from other export processing enterprises for export, procedures applicable to domestic enterprises purchasing goods from export processing enterprises shall be carried out; upon export, procedures applicable to goods exported for business purposes shall be carried out, and taxes shall be declared and calculated (if any).”

49. To amend and supplement Article 78 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 54 Article 1 of Circular No. 39/2018/TT-BTC, as follows:

“Article 78. Customs procedures for handling of assets and goods of import origin when enterprises transformed from export processing enterprises into enterprises not enjoying regimes and policies applicable to export processing enterprises and vice versa

1. In case of transformation of export processing enterprises into enterprises not enjoying policies applicable to export processing enterprises

a) Before being permitted to undergo transformation by competent agencies, export processing enterprises shall submit finalization reports on the ex-warehousing, warehousing and inventory of imported raw materials and supplies and exported products in accordance with Clause 2 Article 60 of this Circular; report on the use of other imported goods eligible for non-tariff regimes; and propose handling measures, such as change of use purposes, sale, donation or destruction in Vietnam, overseas export, or continued use for production of exported goods, to the customs offices receiving finalization reports specified at Point b Clause 1 Article 60 of this Circular;

b) Customs offices shall inspect finalization reports in accordance with Article 60 of this Circular to determine the quantities of raw materials, supplies, products and other goods subject to non-tariff regimes remaining in inventory and handle taxes in accordance with regulations;

c) After customs offices determine the quantities of raw materials, supplies, products and other goods subject to non-tariff regimes remaining in inventory, export processing enterprises shall, before being permitted to undergo transformation by competent agencies, carry out customs procedures with customs offices in accordance with Articles 75 and 79 of this Circular corresponding to each handling measure proposed at Point a Clause 1 of this Article.

If, after transformation into enterprises not enjoying regimes and policies applicable to export processing enterprises, raw materials and supplies continue to be used for production or processing of exported goods and satisfy the conditions for tax exemption in accordance with regulations, the tax declaration and payment to customs offices shall not be required. Upon completion of the conversion, the enterprises shall monitor and manage the quantities of such raw materials and supplies according to the corresponding types of processing or export production and submit finalization reports in accordance with regulations.

2. In case of transformation of enterprises not enjoying policies applicable to export processing enterprises into export processing enterprises

a) For raw materials, supplies, machinery, equipment and products under the processing or export production type, organizations and individuals shall submit finalization reports on the warehousing, ex-warehousing and inventory thereof in accordance with Clause 2 Article 60 of this Circular and propose handling measures, such as change of use purposes, sale, donation or destruction in Vietnam, overseas export, or continued use for production of exported goods, to the customs offices receiving finalization reports before being granted certificates on investment registration for export processing enterprises by competent agencies;

b) Customs offices shall inspect finalization reports in accordance with Article 60 of this Circular to determine the quantities of raw materials, supplies, products remaining in inventory and other goods subject to non-tariff regimes and handle taxes in accordance with regulations (if any);

c) After customs offices determine the quantities of raw materials, supplies and products remaining in inventory, enterprises shall carry out customs procedures corresponding to each handling measure proposed at Point a Clause 2 of this Article with the customs offices before being granted certificates on investment registration for export processing enterprises by competent agencies;

In case raw materials, supplies, machinery and equipment imported for processing for foreign traders, or raw materials and supplies imported for production of exported products continue to be used for production and export of products after transformation into export processing enterprises, no tax declaration or payment to customs offices shall be required;

d) Before transformation, enterprises shall pay all outstanding tax debts and fines to customs offices. Customs offices shall apply tax and customs policies applicable to export processing enterprises only after enterprises have fully fulfilled their tax and customs obligations to customs offices and have been granted investment registration certificates on investment registration for export processing enterprises by competent agencies.”

50. To amend and supplement Article 79 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 55 Article 1 of Circular No. 39/2018/TT-BTC, as follows:

“Article 79. Liquidation of goods of export processing enterprises

1. Export processing enterprises shall liquidate their imported goods in accordance with Point c Clause 4 Article 26 of the Government’s Decree No. 35/2022/ND-CP dated May 28, 2022 on management of industrial parks and export processing zones, including machinery, equipment, means of transport, raw materials, supplies and other imported goods owned by export processing enterprises, in the following forms: export, sale, donation or destruction in Vietnam.

2. Liquidation procedures

a) In case of liquidation in the form of export, export processing enterprises shall register export customs declarations in accordance with regulations;

b) In case of liquidation in the form of sale or donation on the Vietnamese market (including sale or donation to other export processing enterprises), export processing enterprises shall choose either of the following two methods:

b.1) In case of choosing change of use purposes, new customs declarations shall be registered. Tax policies and imported goods management policies applicable at the time of registration of the customs declaration for imported goods subject to change of use purposes shall apply (except for the case where imported goods management policies were fully implemented at the time of carrying out the initial import procedures). The bases for tax calculation shall be the taxable value, tax rates and exchange rates applicable at the time of registration of the customs declaration for change of use purposes specified in Article 21 of this Circular.

After the change of use purposes, no customs procedures shall be required for the sale or donation of such goods on the Vietnamese market;

b.2) In case of choosing to carry out export and import procedures in accordance with Chapter II of this Circular, export processing enterprises shall carry out export procedures; domestic enterprises shall carry out import procedures and fully pay taxes in accordance with regulations. At the time of carrying out export and import procedures, policies on management of exported and imported goods shall not apply, except for the case where goods are subject to management under the conditions, standards or specialized inspection that were not applied upon initial import; for goods subject to license-based management, written consent from the import licensing agency is required.

c) In case of destruction, Point d Clause 3 Article 64 of this Circular shall apply.

3. Export processing enterprises shall not use assets, machinery or equipment entitled to tax incentives applicable to export processing enterprises for other production or business activities, as specified at Point c Clause 6 Article 26 of the Government’s Decree No. 35/2022/ND-CP dated May 28, 2022.

In case assets, machinery or equipment entitled to tax incentives applicable to export processing enterprises are used for other production or business activities as specified at Point c Clause 6 Article 26 of the Government’s Decree No. 35/2022/ND-CP dated May 28, 2022, export processing enterprises shall, before such use, declare the change of use purposes and pay taxes in accordance with Article 21 of this Circular.”

51. To amend and supplement Article 80 of Circular No. 38/2015/TT-BTC as follows:

“Article 80. Management of warehouses of export processing enterprises located outside industrial parks and economic zones

1. Conditions for export processing enterprises to lease warehouses outside industrial parks and economic zones

a.1) Within 12 months until the date of submission of the written request for lease of a warehouse outside an industrial park or economic zone, the enterprise has not been administratively sanctioned in the form of a fine not exceeding the sanctioning competence of the head of a customs team;

a.2) The projected production scale of the export processing enterprise exceeds the goods storage capacity of its main production establishments, and such production establishments are no longer capable of expanding their  goods storage capacity or scale, or there are other reasons requiring the enterprise to lease a warehouse outside an industrial park or economic zone for goods storage.

2. Conditions for customs inspection and supervision of warehouses outside industrial parks and economic zones

a) The warehouses must be surrounded by a solid fence separating it from the outside areas. In case an export processing enterprise leases part of a warehouse for goods storage, its goods storage area must have partitions or fences ensuring that its goods are separated from other goods stored in the warehouse;

b) Surveillance cameras must operate continuously to monitor entrances, exits and goods storage areas at all times of the day (24 hours a day, including weekends and public holidays); camera data must be connected online to the customs offices managing the export processing enterprises and retained by the export processing enterprises or the warehouse lessors for at least 12 months;

c) Software must be available to manage goods entering and leaving the storage location to ensure the reporting of goods warehoused, ex-warehoused and remaining in inventory to customs offices.

3. Competence to consider and decide on the lease of locations and the extension or termination of warehouses of export processing enterprises located outside industrial parks and economic zones

Directors of Regional Customs Sub-departments managing localities where production establishments of export processing enterprises are located shall have the competence to decide on the lease of locations and the extension or termination of warehouses of export processing enterprises located outside industrial parks and economic zones.

4. The period for storing goods in warehouses of export processing enterprises located outside industrial parks and economic zones shall not exceed 02 years from the date on which competent customs offices issue written certification that such warehouses satisfy customs inspection and supervision conditions.

In case export processing enterprises wish to extend the lease term of warehouses located outside industrial parks and economic zones, they shall submit written requests to the Regional Customs Sub-departments managing the localities where their production establishments are located no later than 30 days before the expiry date of the lease term stated in the written approvals. The written requests shall clearly state the numbers and dates of the contracts or annexes to contracts for lease of warehouses and the numbers and dates of the documents specified at Point a.1 Clause 5 of this Article if such documents are changed or adjusted. Customs offices shall consider and decide on the extension of the lease term of warehouses of export processing enterprises located outside industrial parks and economic zones in accordance with Point c Clause 5 of this Article. Inspection of customs inspection and supervision conditions at warehouses located outside industrial parks and economic zones shall be conducted according to risk management principles or in case export processing enterprises expand or reduce their leased warehouse areas.

5. Responsibilities of relevant parties

a) Responsibilities of export processing enterprises:

a.1) Export processing enterprises shall submit written requests for lease of warehouses located outside industrial parks and economic zones for goods storage to the Regional Customs Sub-departments managing the localities where their production establishments are located. Such written requests shall clearly state goods storage capacity and scale of their main production establishments; projected production and business plans or other reasons requiring the lease of external locations for goods storage; the address, location, area and lease period; customs inspection and supervision conditions at the leased locations; and procedures for management and supervision of goods brought into and taken out of the leased warehouses. The requests shall be accompanied by design diagrams of the warehouse and yard areas clearly showing the boundaries separating them from external areas and the locations of warehouses; and documents describing, and diagrams showing surveillance camera systems at the storage locations.

The written requests shall clearly state the numbers and dates of the contracts for lease of storage locations; the numbers and dates of issuance of the investment registration certificates or equivalent documents of the export processing enterprises and enterprises leasing out the storage locations; the numbers and dates of documents proving the ownership of or the right to use the storage locations; and the numbers and dates of issuance of fire safety certificates for the storage locations. When customs offices inspect customs inspection and supervision conditions, organizations and individuals shall present the above documents for inspection by customs offices;

a.2) Export processing enterprises may bring goods to warehouses outside industrial parks and economic zones for storage only after competent customs offices issue written certifications that such warehouses satisfy customs inspection and supervision conditions;

a.3) Ensure that goods are stored only at the leased storage locations and that no production is conducted at such locations;

a.4) Update information on warehouses located outside industrial parks and economic zones approved by customs offices in notices on production establishments on the Customs System;

a.5) Be responsible for managing and monitoring goods brought into and taken out of warehouses outside industrial parks and economic zones in accordance with law regulations on the accounting regime of the Ministry of Finance; when goods of export processing enterprises are transported to such warehouses and vice versa, all defined documents are required;

a.6) Provide surveillance camera’s images to customs offices upon request; retain documents, accounting books and data on goods brought into and taken out of leased locations in accordance with law regulations; and coordinate with customs offices in conducting inspection and verifying suspicious signs concerning goods stored in warehouses.

b) Responsibilities of Regional Customs Sub-departments managing localities where production establishments of export processing enterprises are located

No later than 05 working days from the date of receipt of written requests from export processing enterprises for lease of warehouses outside industrial parks and economic zones, based on such requests, Regional Customs Sub-departments managing the localities where production establishments of export processing enterprises are located shall:

b.1) Inspect the actual conditions of the warehouses outside industrial parks and economic zones of export processing enterprises and compare them with the inspection and supervision conditions specified in Clause 2 of this Article to assess their actual conditions. Inspect and compare the documents stated by export processing enterprises in their written requests with the documents presented by such enterprises.

In case warehouses outside industrial parks and economic zones proposed to be leased by export processing enterprises are located within the localities managed by other Regional Customs Sub-departments, the Regional Customs Sub-departments managing the localities where the production establishments of export processing enterprises are located shall coordinate with the Regional Customs Sub-departments managing the localities where the proposed warehouses are located in inspecting their actual conditions. In case they have insufficient resources to inspect the actual conditions of the warehouses proposed to be leased by export processing enterprises, the Regional Customs Sub-departments managing the localities where the production establishments of export processing enterprises are located shall request the Regional Customs Sub-departments managing the localities where the proposed warehouse locations are situated to inspect the actual conditions of such warehouses;

b.2) Upon completion of the inspection, customs offices and export processing enterprises shall sign minutes recording the inspection contents. In case of different management localities, Regional Customs Sub-departments managing the localities where the proposed warehouse locations are situated shall send the inspection minutes to the Regional Customs Sub-departments managing the localities where the production establishments of export processing enterprises are located;

b.3) No later than 03 working days from the date of completion of inspections or receipt of inspection result reports from Regional Customs Sub-departments managing the localities where external storage locations of export processing enterprises are situated, Regional Customs Sub-departments managing the localities where production establishments of export processing enterprises are located shall consider and decide based on the inspection results.

 If the customs inspection and supervision conditions are satisfied, customs offices shall issue written notices to export processing enterprises on approval of their warehouses outside industrial parks and economic zones for goods storage.

If their proposed warehouses outside industrial parks and economic zones fail to satisfy customs inspection and supervision conditions, customs offices shall send written notices, clearly stating the reasons thereof to export processing enterprises.

6. Customs inspection and supervision of goods stored in warehouses located outside industrial parks and economic zones

a) Regional Customs Sub-departments managing the localities where production establishments of export processing enterprises are located and Regional Customs Sub-departments managing warehouses outside industrial parks and economic zones shall inspect and supervise goods brought into, taken out of and stored in warehouses of export processing enterprises located outside industrial parks and economic zones based on the application of risk management.

b) Regional Customs Sub-departments managing localities where production establishments of export processing enterprises are located shall:

a.1.1) Inspect, supervise and compare data on goods stored in warehouses outside industrial parks and economic zones; and manage and monitor goods brought into and taken out of such warehouses based on periodic reports of export processing enterprises;

a.1.2) Develop plans and allocate personnel to supervise goods storage activities at warehouses outside industrial parks and economic zones through surveillance camera systems and other operational information. Regularly review and compare information on goods brought into and taken out of warehouses outside industrial parks and economic zones with information used to monitor the operation of export processing enterprises in order to promptly detect suspicious signs and risks and apply appropriate management measures;

a.1.3) Conduct unscheduled inspections of the status of goods at warehouses outside industrial parks and economic zones when there are suspicious signs that the goods stored at such locations are not in accordance with regulations or have been arbitrarily sold for domestic consumption;

a.2) Regional Customs Sub-departments managing warehouses outside industrial parks and economic zones shall:

a.2.1) Develop plans and specifically arrange and assign customs officers to manage the operation of warehouses outside industrial parks and economic zones;

a.2.2) Strengthen the implementation of operational supervision and control measures for warehouses of export processing enterprises located outside industrial parks and economic zones in order to promptly detect suspicious signs and risks. In case suspicious signs are detected, they shall coordinate with customs offices managing the localities where production establishments of export processing enterprises are located to inspect the status of goods stored in warehouses outside industrial parks and economic zones or inspect the use and inventories of exported goods of export processing enterprises in accordance with regulations.

b) On a quarterly basis, no later than the 15^th day of the first month of the following quarter, export processing enterprises shall submit reports on the warehousing, ex-warehousing and inventory of goods, made according to the Form No. 22b via the System or, if the System does not yet support such submission or encounters an incident, using the Form No. 19/NXT-DNCX/GSQL of Appendix V issued together with this Circular, to customs offices managing the localities where their production establishments are located.

7. In case export processing enterprises wish to expand or reduce the areas of warehouses outside industrial parks and economic zones, they shall submit written requests to the Regional Customs Sub-departments managing the localities where their production establishments are located in accordance with Clause 5 of this Article for consideration and decision. Regional Customs Sub-departments shall inspect the conditions specified in Clauses 1 and 2 of this Article to decide on the expansion or reduction of external storage locations at the requests of export processing enterprises. The time limits for inspection and handling of inspection results shall comply with Point b Clause 5 of this Article.

8. Handling of the case where the lease periods of warehouses outside industrial parks and economic zones expire but export processing enterprises do not request extensions thereof, or Regional Customs Sub-departments issue written notices on termination of the storage of goods at external leased locations

a) No later than 15 days before the expiry of the lease periods of warehouses outside industrial parks and economic zones, export processing enterprises shall submit written notices to the Regional Customs Sub-departments managing the localities where their production establishments are located, clearly stating the reasons; be responsible for returning all goods stored in such warehouses to their production establishments upon expiry of the lease periods; and update information on the termination of such warehouses in the information on their production establishments in the Customs System;

b) No later than 05 days before the expiry of the lease periods of warehouses outside industrial parks and economic zones, Regional Customs Sub-departments managing the localities where production establishments of export processing enterprises are located shall inspect and urge export processing enterprises to remove all goods from such warehouses. They shall prepare minutes certifying that export processing enterprises have removed the goods from such warehouses and, in cases of different management localities, send 01 copy of the minutes to the Regional Customs Sub-departments managing the warehouses for information and monitoring.

9. In case export processing enterprises are determined to show signs of violations related to the storage of goods in their warehouses outside industrial parks and economic zones, or their external storage locations fail to satisfy the conditions specified in Clause 2 of this Article during the storage of goods, Regional Customs Sub-departments managing the localities where production establishments of export processing enterprises are located shall handle the violations in accordance with regulations and issue written notices on termination of lease of such warehouses by export processing enterprises.”

52. To amend and supplement item c.3 Point c Clause 3 Article 85 of Circular No. 38/2015/TT-BTC as follows:

“c.3) In case of transfer by sale on the Vietnamese market, giving or donation, taxes shall be declared and calculated in new customs declarations according to the guidance in Article 21 of this Circular. Enterprises shall carry out customs procedures under the corresponding import types; tax policies and imported goods management policies applicable at the time of registration of import customs declarations shall apply, except for the cases where the enterprises fully implemented import management policies when carrying out tax-exempt import procedures.

In case of transfer by sale to enterprises eligible for import tax exemption, the tax-exempt goods shall be deducted from the reconciliation monitoring slips for tax-exempt goods issued to the transferees.”

53. To amend and supplement Article 86 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 58 Article 1 of Circular No. 39/2018/TT-BTC, as follows:

“Article 86. Customs procedures for goods imported and exported on the spot

1. Customs procedures for goods imported and exported on the spots shall comply with Clause 3 Article 3 of the Law Amending and Supplementing a Number of Articles of the Bidding Law, the Law on Investment in the Form of Public-Private Partnership, the Customs Law, the Law on Value-Added Tax, the Law on Import Duty and Export Duty, the Law on Investment, the Law on Public Investment, and the Law on Management and Use of Public Property, and Article 35 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended and supplemented by Clause 19 Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government.

2. Places of customs procedure completion: Customs procedures shall be carried out at a convenient customs office selected by customs declarants and in accordance with regulations applicable to each customs procedure type.

3. Customs dossiers:

Customs dossiers for goods exported and imported on the spot shall comply with Article 16 of this Circular.

4. Time limit for carrying out customs procedures: Within 15 days from the date of customs clearance for, or release of, exported goods, on-spot importers shall carry out customs procedures.

5. Customs procedures

a) Responsibilities of exporters:

a.1) Declare information in export customs declarations, clearly stating the location code of the customs office carrying out import customs procedures in the “Destination for tax-suspension transport” field and declaring information in the “Enterprise’s internal management number” field according to the guidance in the Form No. 02 of Appendix II issued together with this Circular, or in the “Other notes” field of paper customs declarations;

a.2) Carry out procedures for export of goods in accordance with regulations;

a.3) Notify importers of the completion of export customs procedures so that the importers may carry out import procedures;

a.4) Deliver goods only after importers have registered the corresponding on-spot import customs declarations;

a.5) Within 15 days from the date of customs clearance of goods exported on the spot, exporters shall notify the information on the completion of customs procedures for corresponding on-spot import customs declarations to the customs offices where export procedures are carried out, via the System, or submit such notices, in case the System encounters an incident or does not yet support such notification, in accordance with Articles 10 and 12 of Decree No. 134/2016/ND-CP dated September 1, 2016, as amended and supplemented by Clauses 4 and 6 Article 1 of the Government’s Decree No. 18/2021/ND-CP dated March 11, 2021;

a.6) If, after 15 days from the date of customs clearance of the customs declarations for on-spot export of processed products or products manufactured for export, the on-spot export customs declarants fail to notify the information on the completion of import procedures for corresponding on-spot import customs declarations, the exporters shall register a new customs declaration and declare and pay taxes on imported goods that was used for processing or manufacturing the products exported on the spot in accordance with Articles 10 and 12 of Decree No. 134/2016/ND-CP dated September 1, 2016, as amended and supplemented by Clauses 4 and 6 Article 1 of the Government’s Decree No. 18/2021/ND-CP dated March 11, 2021.

In the new customs declaration, customs declarants shall clearly state the number of the overdue on-spot export customs declaration in the “Enterprise’s internal management number” field using the following format: “#&QHTC#&corresponding on-spot export customs declaration number” (the first 11 characters) for electronic customs declarations, or in the “Other notes” field for paper customs declarations.

b) Responsibilities of importers:

b.1) Declare information in import customs declarations within the prescribed time limit, clearly stating the numbers of the corresponding on-spot export customs declarations in the “Enterprise’s internal management number” field according to the guidance in the Form No. 01 of Appendix II issued together with this Circular, or in the “Other notes” field of paper customs declarations;

b.2) Carry out procedures for import of goods in accordance with regulations;

b.3) Notify exporters of information on the implementation of on-spot import procedures so that the exporters may carry out the procedures specified at Points a.4 and a.5 Clause 5 of this Article;

b.4) Put goods into production or consumption only after customs clearance for the imported goods or release of the imported goods.

c) Responsibilities of the customs offices where export procedures are carried out:

c.1) Carry out customs procedures for exported goods in accordance with Chapter II of this Circular;

c.2) For on-spot export customs declarations not falling under Point a.6 Clause 5 of this Article, if the importers have not registered the corresponding on-spot import customs declarations after 15 days from the date of customs clearance for, or release of, the goods, the customs offices shall cancel the on-spot export customs declarations in accordance with Article 22 of this Circular.

d) Responsibilities of the customs offices where import procedures are carried out:

d.1) Receive and inspect the customs dossiers according to the classification results of the System. In case physical inspection of goods is required, if the goods have already undergone physical inspection at the customs offices where export procedures are carried out, the heads of the customs teams where import procedures are carried out shall decide to transfer the declarations to the yellow channel and the physical inspection is exempt;

d.2) Carry out customs procedures for imported goods in accordance with Chapter II of this Circular;

d.3) For goods exported and imported on the spot as designated by foreign traders, the customs offices shall, on a monthly basis, consolidate and prepare a list of on-spot import customs declarations of which the customs clearance has been carried out, made according to the Form No. 01/TB-XNKTC/GSQL of Appendix V issued together with this Circular, and send it to the tax agency directly managing the on-spot importers.

6. In case a customs declarant is priority enterprise or partner engaged in the purchase, sale, processing, leasing, borrowing, delivery or receipt of goods with a priority enterprise, and on-spot exported or imported goods are delivered or received multiple times within a specified period under one contract/order with the same buyer or seller, the goods may be delivered or received before customs declaration. Before the first delivery or receipt of goods, customs declarants shall notify the customs offices managing the contract/order via the System. In case the System does not yet support such notification, customs declarants shall notify the customs offices in paper form. Customs declaration shall be made within a maximum period of 30 days from the date of delivery or receipt of goods. Customs declarants may register on-spot export or import customs declarations at a convenient customs office; tax policies and policies on management of exported and imported goods applicable at the time of registration of customs declarations shall apply. Customs offices shall inspect only documents related to the delivery or receipt of goods and shall not conduct physical inspection of goods. For each delivery or receipt, exporters and importers shall have documents proving the delivery or receipt of goods (such as commercial invoices, value-added tax invoices, sales invoices or ex-warehousing-cum-internal transportation slips, etc.), retain such documents at their enterprises and present them when inspected by customs offices.

 Customs declarants may use the goods after completing their delivery or receipt.”

54. To amend and supplement the title of Chapter V as follows:

“Chapter V

HANDLING OF CASES OF REFUSAL TO RECEIVE GOODS AND MISDELIVERY OF IMPORTED GOODS”

55. To amend and supplement Article 95 of Circular No. 38/2015/TT-BTC as follow:

“Article 95. Refusal to receive goods and misdelivery of imported goods

1. Cases of refusal to receive goods

a) Goods do not conform to goods purchase and sale contracts as specified in Article 39 of the Commercial Law;

b) Goods do not conform to bonded warehouse lease contracts, or consignors fail to comply with the terms specified in bonded warehouse lease contracts;

c) Consignees named in bills of lading refuse to receive goods because there are no goods purchase and sale contracts or agreements on sending goods to Vietnam.

2. Cases of misdelivery of imported goods

a) Goods are mistakenly transported to Vietnam by carriers;

b) Goods are mistakenly sent to Vietnam by consignors;

c) Goods have no consignees in Vietnam.

3. Goods misdelivered, lost, having no consignees or refused by consignees, and misrouted goods transported by post or express delivery shall be handled in accordance with Circular No. 191/2015/TT-BTC dated November 24, 2015, as amended and supplemented by Circular No. 56/2019/TT-BTC dated August 23, 2019, as amended and supplemented by Circular No. 29/2025/TT-BTC dated May 26, 2025 of the Minister of Finance.”

56. To amend and supplement Article 96 of Circular No. 38/2015/TT-BTC as follow:

“Article 96. Handling of refusal to receive goods and misdelivery of imported goods

1. Handling the cases where consignees refuse to receive goods

a) In case import customs declarations have not yet been registered

Carriers or their agents shall submit via the System to the customs offices managing the goods storage locations a dossier comprising:

a.1) A notice of refusal to receive goods issued by the consignee named in shipping documents;

a.2) Shipping documents and other documents proving the refusal to receive goods corresponding to each case specified in Clause 1 Article 95 of this Circular;

a.3) A plan for handling of the refused goods

The customs offices managing the goods storage areas shall inspect the dossiers of refusal to receive goods and, if the dossiers are satisfactory, supervise the actual export of the goods from the territory of Vietnam through the border gates of importation or an international border gates. In case consignors request to sell the goods to enterprises in Vietnam, the carriers or their agents shall be instructed to amend the consignees named in the cargo manifests in accordance with Articles 63 and 67 of Decree No. 08/2015/ND-CP, as amended and supplemented by Clauses 33 and 36 Article 1 of Decree No. 167/2025/ND-CP, in order to carry out import procedures under the corresponding type specified in this Circular.

In case the dossiers are determined to be unsatisfactory or a violation is detected via a verification, the handling shall be carried out in accordance with regulations.

b) In case an import customs declaration has been registered and the goods remain within the customs supervision area

b.1) Upon discovering that the consignor has failed to comply with the contents of the goods purchase and sale contract or bonded warehouse lease contract, if the consignee refuses to receive the goods and requests re-export, the consignee shall submit to the customs office where the customs declaration was registered a dossier comprising:

b.1.1) A written notice of refusal to receive the goods;

b.1.2) A written confirmation from the consignor that the goods were not sent in accordance with the goods purchase and sale contract or bonded warehouse lease contract, together with a proposed handling plan;

b.1.3) Other documents proving the refusal to receive the goods (goods purchase and sale contract, goods inspection certificate, etc.);

b.2) The customs office where the customs declaration was registered shall inspect the dossier of refusal to receive the goods and physically inspect the goods; if the dossier and goods are satisfactory, it shall supervise the actual export of the goods from the territory of Vietnam through the border gate of importation or an international border gate. In case the goods are stored at locations managed by another customs unit, the customs office where the customs declaration was registered shall notify, via the System, the customs office managing the goods storage location for coordination in supervising the actual export of the goods from the territory of Vietnam through the border gate of importation or an international border gate.

In case the consignor requests a change in consignee information, the consignor shall contact the carrier to amend the consignee information in the cargo manifest in accordance with Articles 63 and 67 of Decree No. 08/2015/ND-CP, as amended and supplemented by Clauses 33 and 36 Article 1 of Decree No. 167/2025/ND-CP; the former consignee shall cancel the customs declaration in accordance with Article 22 of this Circular; after the consignee information in the cargo manifest has been amended, the new consignee shall carry out customs procedures and fully pay taxes in accordance with regulations.

In case the consignor does not take back or re-export the goods, the customs office shall handle the goods in accordance with the Government’s regulations on establishment of the entire-people ownership and regulations of the Ministry of Finance on handling of goods in stock in customs operation areas.

In case the dossier is determined to be unsatisfactory or a violation is detected via a verification, the handling shall be carried out in accordance with regulations.

c) In case the goods have been removed from the customs supervision area

The customs office where the customs declaration was registered shall inspect the dossier of refusal to receive the goods and, if the dossier is satisfactory, supervise or coordinate with the customs office managing the border gate of importation or international border gate in supervising the actual export of the goods from the territory of Vietnam.

In case there are insufficient grounds for determining the validity of documents in the customs dossier, the customs office(s) shall inspect the enterprise’s accounting books and documents, require the consignee to provide consularly legalized information on the misdelivery, and conduct verification with competent state management agencies and other relevant entities (shipping firms, forwarding companies, banks, insurance companies and tax agencies) within no more than 30 working days. Based on the verification results, if the contents are satisfactory, the procedures shall continue to be processed in accordance with regulations; if the supporting documents are unsatisfactory or the customs office(s) has insufficient grounds for determination, the refusal to receive the goods shall not be accepted and the handling shall be carried out in accordance with law regulations;

2. Handling of misdelivery of imported goods

The handling of goods sent to the wrong consignee shall only be carried out when an import customs declaration has not yet been registered and the goods remain within the customs supervision area.

a) The consignor, carrier or authorized person shall submit to the customs office managing the goods storage location a dossier comprising:

a.1) A written explanation of the reason for the misdelivery and a proposed handling plan;

a.2) Other documents proving the misdelivery (bill of lading; correspondence between the consignor and the carrier; goods consignment or transport agreement; goods purchase and sale contract with the new consignee, etc.).

b) Responsibilities of customs offices:

Based on the dossier concerning the goods sent to the wrong consignee, the customs office managing the goods storage location shall physically inspect the goods and, if the dossier and goods are satisfactory, the following provisions shall apply:

b.1) In case of re-export: Supervise the actual export of the goods from the territory of Vietnam through the border gate of importation;

b.2) In case of change in consignee information: Accept the amendment of information in the carrier’s cargo manifest.

In case the dossier is determined to be unsatisfactory or an act of smuggling or commercial fraud is detected via a verification, the handling shall be carried out in accordance with regulations.”

57. To amend and supplement Clause 4 Article 102 of Circular No. 38/2015/TT-BTC as follows:

“4. During the effective period of the decision, if an enterprise commits an act of importing goods inconsistent with its customs declaration that falls within the sanctioning competence of the head of a customs team or higher authority, or the inspection location fails to satisfy customs inspection requirements, or the enterprise submits a written request for termination of operation, the head of the Regional Customs Sub-department shall issue a decision on termination of operation of the inspection location. In case an enterprise is sanctioned for the act of importing goods inconsistent with its customs declaration, an inspection location at its production establishment, factory or construction site shall not be recognized for 02 years from the date of issuance of the decision.”

58. To amend and supplement Clause 1 Article 105 of Circular No. 38/2015/TT-BTC as follows:

“1. Dossiers of tax exemption

a) Tax exemption dossiers shall comply with Clause 1 Article 14 of Circular No. 06/2021/TT-BTC dated January 22, 2021 of the Minister of Finance guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019 regarding tax administration for exported and imported goods.

For goods purchased, sold or exchanged by border residents and exempt from tax in accordance with Clause 1 Article 9 of the Government’s Decree No. 134/2016/ND-CP dated September 1, 2016: Taxpayers shall additionally provide information on their personal identification numbers.

In case customs offices are unable to obtain information on border residents by the methods specified in Clause 2 Article 14 of the Government’s Decree No. 104/2022/ND-CP dated December 21, 2022, taxpayers shall present a border laissez-passer, citizen’s identity card or certificate of residence information.

b) For tax-exempt imported goods directly serving national security and national defense

b.1) Tax exemption dossiers in case tax exemption is requested before customs procedures are carried out:

Dossiers of request for tax exemption shall comply with Clause 3 Article 20 of the Government’s Decree No. 134/2016/ND-CP dated September 1, 2016, as amended and supplemented by Clause 2 Article 2 of the Government’s Decree No. 18/2021/ND-CP dated March 11, 2021. In addition, taxpayers shall submit an import license issued by the Ministry of Public Security or the Ministry of National Defence in accordance with Clause 3 Article 8 of the Government’s Decree No. 69/2018/ND-CP dated May 15, 2018 detailing a number of articles of the Law on Foreign Trade Management: 01 original.

In case the contents of an import license are adjusted, based on the written notice on adjustment to the import license (01 original), the document on adjustment to the import license (01 original), and the accompanying dossier of the Ministry of Public Security, the Ministry of National Defence or a unit authorized or delegated by the Ministry of Public Security or the Ministry of National Defence, the Department of Customs shall adjust the notice on tax exemption in conformity with the adjusted contents of the import license as a basis for import tax exemption in accordance with regulations;

b.2) Tax exemption dossiers during customs clearance:

In addition to the documents specified at Point a Clause 1 Article 14 of Circular No. 06/2021/TT-BTC dated January 22, 2021 of the Minister of Finance, taxpayers shall submit the notices on tax exemption and, in case of adjustment to an import license, the notice on adjustment to the tax exemption notice, that are issued by the Department of Customs and bearing the certification seals of the agencies requesting tax exemption (the originals shall be presented for comparison), and the reconciliation monitoring slips so that customs offices may make reconciliation.

In case the notices on tax exemption of the Department of Customs are issued on the System, taxpayers shall not be required to submit the notices on tax exemption; customs offices shall use the notices on tax exemption available on the System to grant tax exemption in accordance with regulations.”

59. To add Clause 10 Article 129 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 63 Article 1 of Circular No. 39/2018/TT-BTC, as follows:

“10. For dossiers eligible for tax refund before inspection, the customs offices issuing the tax refund decisions shall conduct post-refund inspection according to risk management principles in tax administration within 05 years from the date of issuance of the tax refund decisions in accordance with law regulations on tax administration.”

60. To amend and supplement Article 132 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 65 Article 1 of Circular No. 39/2018/TT-BTC, as follows:

“Article 132. Handling of refundable tax amounts, late-payment interests and fines

1. For the refund of tax amounts, late-payment interests and fines from the state budget, at the request of taxpayers, customs offices shall inspect and reconcile information in the Accounting System and handle such amounts as follows:

a) Taxpayers no longer owe tax amounts, late-payment interests, fines or other amounts payable, including outstanding charges and fees (except for charges and fees arising from customs declarations made during a month to the 10^th day of the following month):

a.1) In case taxpayers request a refund: ased on decisions on refund of tax amounts, late-payment interests and fines, customs offices shall prepare refund orders, made according to the form specified in Circular No. 77/2017/TT-BTC dated July 28, 2017 of the Minister of Finance, as amended and supplemented by Circular No. 19/2020/TT-BTC dated March 31, 2020 of the Minister of Finance on providing guidance on the State budget accounting regime and the State Treasury operations, and send them to the State Treasury for refund to taxpayers;

a.2) In case taxpayers request the clearing of these amounts against payable tax amounts under subsequent customs declarations: After payable tax amounts arise and taxpayers submit written requests for tax clearing, customs offices shall, based on the refund decisions and taxpayers’ written requests, prepare documents for adjustment of state budget revenues or payment authorizations and send them to the State Treasury to make refunds concurrently with clearing against payable amounts; any remaining refundable amounts shall be handled in accordance with Point a.1 of this Clause.

b) Taxpayers still owe tax amounts, late-payment interests, fines or other amounts payable, including outstanding charges and fees (except for charges and fees arising from customs declarations made during a month to the 10^th day of the following month) to be remitted into the state budget:

b.1) In case taxpayers request the clearing, customs offices shall prepare documents for adjustment of state budget revenues or refund-cum-clearing orders, made according to the form specified in Circular No. 77/2017/TT-BTC dated July 28, 2017, as amended and supplemented by Circular No. 19/2020/TT-BTC dated March 31, 2020 of the Minister of Finance, and send them to the State Treasury for payment into the state budget on behalf of taxpayers;

b.2) In case taxpayers do not request clearing but customs offices detect that taxpayers remain liable to pay tax amounts, late-payment interests, fines or other payable amounts, including outstanding charges and fees, customs offices shall handle such amounts in accordance with Point b.1 of this Clause and notify taxpayers, using the Form No. 28/TBBT/NVTHQ of Appendix VI issued together with this Circular;

b.3) In case an overpaid amount remains after clearing, it shall be refunded to taxpayers in accordance with Point a.1 of this Clause.

2. Time limit for handling

The time limit for customs offices to handle refundable amounts for taxpayers shall comply with Articles 129 and 131 of this Circular.

3. For value-added tax amounts refunded in accordance with Clause 1 of this Article, taxpayers shall make adjustment declarations to the tax agencies managing their enterprises regarding value-added tax amounts deducted before requesting tax refunds from customs offices in accordance with regulations.

After issuing tax refund decisions, customs offices shall provide information to tax agencies.”

61. To amend and supplement Article 140 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 71 Article 1 of Circular No. 39/2018/TT-BTC, as follows:

“Article 140. Certification of fulfillment of the tax payment obligation

1. When wishing certification of the fulfillment of the tax payment obligation (including certification of tax amounts, late-payment interest, fines and other amounts paid and/or tax amounts paid into the state budget), taxpayers or competent state management agencies shall send written requests for certification of fulfillment of the tax payment obligation according to the criteria specified in the Form No. 05 of Appendix IIa issued together with this Circular to customs offices via the electronic customs data processing system. In cases of submission of paper dossiers, taxpayers or competent state management agencies shall submit written requests for certification of fulfillment of the tax payment obligation, using the Form No. 34/CVXNHT/NVTHQ of Appendix VI issued together with this Circular, to the Regional Customs Sub-departments or customs units (in localities where no Regional Customs Sub-department is headquartered) nearest to the head offices, branch offices or production establishments of the organizations or individuals.

2. Within 03 working days from the date of receipt of a written request for certification of tax debts, customs offices shall inspect and certify the fulfillment of the tax payment obligation and notify taxpayers or competent state management agencies of the processing results as follows:

a) Certification of fulfillment of the tax obligation;

b) Certification of non-fulfillment of the tax obligation, clearly stating the customs declarations for which the tax obligation has not been fulfilled;

c) Request for completion and supplementation of the dossiers so that customs offices have sufficient grounds to certify the fulfillment of the tax obligation.

3. In case taxpayers request certification of fulfillment of the tax payment obligation for dissolution, termination of operation or closure of tax identification numbers, from the date on which customs offices issue written certification that no tax debts remain, taxpayers shall not be permitted to register customs declarations.

In case, after the fulfillment of the tax payment obligation has been certified, taxpayers have not yet completed procedures for dissolution, termination of operation or closure of tax identification numbers and wish to continue registering customs declarations, the taxpayers or agencies shall request the unit that certified the fulfillment of the tax payment obligation to issue certification allowing the taxpayers to continue export and import activities.”

62. To amend and supplement Article 141 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 72 Article 1 of Circular No. 39/2018/TT-BTC, as follows:

“Article 141. Collection of information for post-customs clearance inspection

1. Collection of information

Customs offices shall have the right to request customs declarants, state management agencies, and organizations and individuals involved in export and import activities or exported and imported goods to provide information for post-customs clearance inspection in accordance with Articles 18, 79, 80, 82, 95 and 96 of Law No. 54/2014/QH13, Articles 107 and 108 of Decree No. 08/2015/ND-CP, and relevant regulations.

2. Information collection activities

Before, during and after post-customs clearance inspection and the handling of post-customs clearance inspection results, customs offices may collect information from state management agencies and organizations and individuals participating or involved in export and import activities or exported and imported goods regarding suspicious or unreasonable matters or signs of violations of law related to customs dossiers, declared contents, and the management and use of exported and imported goods.

In case of necessity, customs offices shall collect and verify information abroad in accordance with law regulations.

3. Competence to collect information

Directors of the Department of Customs, Director of the Post-Customs Clearance Inspection Branch, Directors of Regional Customs Sub-departments, Heads of Post-Clearance Audit and Inspection Teams, and heads of customs teams shall have the competence to collect information in accordance with Clauses 1 and 2 of this Article.

During inspections at customs declarants’ head offices, in case information must be collected urgently, heads of post-customs clearance inspection teams shall have the competence to collect information in accordance with Clauses 1 and 2 of this Article.

4. Forms of information collection

a) Collection of information in writing:

Persons competent to collect information shall issue written requests for provision of information to the agencies, organizations and individuals specified in Clause 1 of this Article.

Written requests for provision of information shall clearly state the scope and contents of the information to be provided, the form of information provision and the requested time for receipt of the information, using the Form No. 12/TTTT of Appendix VIII issued together with this Circular.

Requested agencies, organizations and individuals shall provide information to customs offices in one of the following forms: sending directly, by registered mail, fax or via the System of customs offices (if any);

b) Direct collection of information: Persons competent to collect information shall assign civil servants to work directly with the organizations and individuals specified in Clause 1 of this Article to request the provision of information, dossiers, documents and electronic data (if any). The contents of the working session shall be recorded in minutes, using the Form No. 11/BBLV of Appendix VIII issued together with this Circular.

Information shall be collected directly from customs declarants only when customs declarants send written requests for provision of information directly at customs offices.

The handover and receipt of dossiers (if any) shall be recorded in minutes of handover and receipt of dossiers, using the Form No. 10/BBGN of Appendix VIII issued together with this Circular (together with the dossiers, documents and data).

The Director of the Department of Customs shall organize the collection and verification of information abroad.”

63. To amend and supplement Article 142 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 73 Article 1 of Circular No. 39/2018/TT-BTC, as follows:

“Article 142. Post-customs clearance inspection at customs offices

1. Cases subject to inspection and competence to decide on inspection

a) Heads of customs teams shall have the competence to decide on inspection of customs dossiers arising at their units within 60 days from the date of customs clearance of goods to the date of signing and issuance of inspection decisions, specifically as follows:

a.1) Cases subject to inspection as specified in Clause 1 Article 78 of Law No. 54/2014/QH13;

a.2) Cases identified through risk analysis and assessment as specified in Clause 2 Article 78 of the Customs Law;

a.3) Inspection shall not be conducted in the following cases:

a.3.1) Customs dossiers of consignments identical or similar to the dossier of a consignment that has undergone post-customs clearance inspection and whose declared contents submitted by the same customs declarant have been accepted, provided that there is no new information or other signs of violation. In case customs dossiers of identical or similar consignments still show suspicious signs, the heads of the customs teams shall report to the Directors of the Regional Customs Sub-departments for consideration and handling according to their competence;

a.3.2) Goods which are in large quantities and of complicated types and involve tax risks require the post-customs clearance inspection at the customs declarants’ head offices.

b) Directors of Regional Customs Sub-departments shall have the competence to decide on inspection of customs dossiers subject to inspection within no more than 05 years from the date of registration of customs declarations, specifically as follows:

b.1) Cases subject to inspection as specified in Clause 1 Article 78 of Law No. 54/2014/QH13. For cases already inspected under Point a of this Clause, if new information or other signs of violation are detected, Directors of Regional Customs Sub-departments shall, based on the actual circumstances, consider and decide to conduct inspection at the head offices of Regional Customs Sub-departments or at customs declarants’ head offices in accordance with Article 143 of this Circular;

b.2) Cases subject to inspection as specified in Clause 2 Article 78 of Law No. 54/2014/QH13 (except for inspection contents falling within cases already inspected under Point a of this Clause).

2. Subjects of inspection

Customs dossiers, commercial invoices, shipping documents, goods purchase and sale contracts, documents certifying origin of goods, payment documents, and technical dossiers and documents of exported and imported goods as specified in Article 79 of Law No. 54/2014/QH13.

3. Order and procedures for conducting inspection

a) Issuance of inspection decisions:

a.1) Directors of Regional Customs Sub-departments and heads of customs teams shall issue decisions on post-customs clearance inspection at customs offices, made according to the Form No. 01/QDKT of Appendix VIII issued together with this Circular, requiring customs declarants to provide commercial invoices, shipping documents, goods purchase and sale contracts, documents certifying origin of goods, payment documents, and technical dossiers and documents of goods related to the dossiers under inspection, and to provide explanations on relevant contents;

a.2) Decisions on post-customs clearance inspection shall be sent to customs declarants in accordance with Article 100 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended and supplemented by Clause 54 Article 1 of the Government’s Decree No. 167/2025/ND-CP dated June 30, 2025.

In case of necessity to ensure effective and proper inspection and facilitate customs declarants, the persons issuing inspection decisions shall send customs declarants written notices, made according to the Form No. 13/CBTL of Appendix VIII issued together with this Circular, specifying the contents to be prepared by customs declarants (customs dossiers and relevant documents in accordance with regulations) and requiring them to appoint authorized representatives to work with inspection teams.

b) Implementation of inspection and handling of inspection results:

b.1) In case customs declarants fail to comply with inspection decisions: Customs offices shall handle administrative violations in accordance with law regulations and handle the cases based on inspection results of the dossiers, documents and data currently available to customs offices, specifically as follows:

b.1.1) In case there are insufficient grounds for conclusion, the persons issuing the inspection decisions shall consider and handle the cases in accordance with regulations;

b.1.2) In case there are sufficient grounds for conclusion, the persons issuing the inspection decisions shall issue a notice of inspection results and administrative decisions (if any).

After sanctioning of administrative violations in accordance with law regulations, customs offices shall update information on non-compliance in the electronic customs data processing system to apply inspection measures during customs clearance (inspection of dossiers, or inspection of dossiers and physical inspection of goods) to subsequent exported and imported consignments of customs declarants.

b.2) In case customs declarants comply with inspection decisions:

b.2.1) The customs offices shall carry out the inspection within the scope and contents of the inspection decisions based on risk management, and make conclusion on each inspected content.

Contents of inspection and explanations (if any) shall be recorded in inspection minutes made according to the Form No. 08/BBKT of Appendix VIII issued together with this Circular, together with dossiers, documents and materials provided by customs declarants for explanation and evidence. In case of necessity, customs offices shall collect information in accordance with Article 141 of this Circular;

b.2.2) Customs declarants shall be obliged to provide commercial invoices, shipping documents, goods purchase and sale contracts, documents certifying origin of goods, payment documents, and technical dossiers and documents of goods related to the dossiers under inspection, and provide explanations on relevant contents in accordance with Articles 79 and 82 of Law No. 54/2014/QH13; and appoint authorized representatives to work directly with customs offices.

During the inspection, customs declarants shall have the right to provide other relevant documents or data to prove the accuracy of their declared contents or explain matters questioned by customs offices;

b.3) Handling of inspection results: Clause 3 Article 79 of Law No. 54/2014/QH13, Article 100 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended and supplemented by Clause 54 Article 1 of the Government’s Decree No. 167/2025/ND-CP dated June 30, 2025, and Point c.4 Clause 3 Article 143 of this Circular shall apply.

4. Notification of inspection results:

a) Notification of inspection results shall be carried out in accordance with Article 97 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended and supplemented by Clause 51 Article 1 of the Government’s Decree No. 167/2025/ND-CP dated June 30, 2025.

b) Persons competent to decide on inspection shall issue notices of inspection results, made according to the Form No. 05/TBKQ of Appendix VIII issued together with this Circular and send them to customs declarants directly, via registered mail, fax or email.”

64. To amend and supplement Article 143 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 74 Article 1 of Circular No. 39/2018/TT-BTC, as follows:

“Article 143. Post-customs clearance inspection at offices of customs declarants

1. Cases subject to inspection:

a) Cases specified in Clause 1 Article 78 of Law No. 54/2014/QH13, including cases already inspected at customs offices but for which customs offices detect new information, signs of violation or tax risks;

b) Cases specified in Clauses 2 and 3 Article 78 of Law No. 54/2014/QH13.

2. Subjects of inspection

Customs dossiers, accounting books, accounting documents and other documents, materials and data related to exported and imported goods; and the actual exported and imported goods, in case of necessity and where conditions for inspection as defined in the Law No. 54/2014/QH13 remain, within 05 (five) years from the date of registration of customs declarations.

3. Order and procedures for conducting inspection

a) Issuance of inspection decisions:

a.1) The Director of Department of Customs, Directors of Post-Customs Clearance Inspection Sub-departments and Directors of Regional Customs Sub-departments shall issue decisions on post-customs clearance inspection at customs declarants’ head offices, made according to the Form No. 01/QDKT of Appendix VIII issued together with this Circular;

a.2) For cases subject to inspection under Clauses 2 and 3 Article 78 of Law No. 54/2014/QH13, inspection decisions shall be sent to customs declarants directly, via registered mail, fax or email within 03 working days from the date of signing and no later than 05 working days before the inspection is conducted.

In complicated cases involving large volumes of data, to ensure effective and proper inspection and facilitate customs declarants, the persons issuing inspection decisions shall issue written notices to customs declarants specifying the contents to be prepared by customs declarants (customs dossiers, accounting books, relevant documents and materials, etc.) and requesting them to appoint authorized representatives to work with inspection teams, made according to the Form No. 13/CBTL of Appendix VIII issued together with this Circular.

a.3) For the inspection based on signs of violation as specified in Clause 1 Article 78 of Law No. 54/2014/QH13, inspection decisions shall be directly delivered to customs declarants or their authorized representatives during working hours immediately after the inspection decisions are announced, without prior notification.

b) In case customs declarants fail to comply with inspection decisions:

Customs offices shall sanction administrative violations in accordance with law regulations and handle the cases based on inspection results of the dossiers, documents and data currently available to customs offices; and issue administrative decisions (if any).

After handling of administrative violations in accordance with regulations, customs offices shall update information on non-compliance in the electronic customs data processing system to apply inspection measures during customs clearance (inspection of dossiers or physical inspection of goods) to subsequent exported and imported consignments of customs declarants.

c) In case customs declarants comply with inspection decisions:

c.1) Customs offices shall announce inspection decisions, using the Form No. 09/BBCB of Appendix VIII issued together with this Circular;

c.2) The customs offices shall carry out the inspection within the scope and contents of the inspection decisions based on risk management, and make conclusion on each inspected content.

Contents of inspection and explanations (if any) shall be recorded in inspection minutes made according to the Form No. 08/BBKT of Appendix VIII issued together with this Circular, together with dossiers, documents and materials provided by customs declarants for explanation and evidence as a basis for considering and making inspection conclusions. In case of necessity, customs offices shall collect information in accordance with Article 141 of this Circular;

c.3) Customs declarants shall submit and present information, data, documents and dossiers to customs offices in accordance with Point b Clause 3 Article 80 of Law No. 54/2014/QH13 and Article 16a of this Circular. Customs declarants shall have the right to provide other relevant documents or data to prove the accuracy of their declared contents or explain matters questioned by customs offices;

c.4) Handling of inspection results:

c.4.1) Customs offices shall accept the declared contents of customs declarants in case the information, dossiers, documents, materials, data and explanations provided by customs declarants prove that the declared contents are accurate;

c.4.2) Customs offices shall handle the following cases in accordance with law regulations:

c.4.2.1) Dossiers, documents, materials or data provided by customs declarants to customs offices are unlawful;

c.4.2.2) There are contradictions or unreasonable discrepancies between the contents of documents, materials in customs dossiers; between customs dossiers declared, submitted or presented to customs offices and dossiers,  documents, materials and data retained by customs declarants in accordance with law regulations; between customs dossiers and accounting books or accounting documents; between customs dossiers and enterprises’ explanations; or between customs dossiers, accounting books or accounting documents and other relevant documents or materials, and customs declarants fail to provide explanations or provide explanations that are unfounded or inappropriate;

c.4.2.3) After the time limit prescribed by customs offices, customs declarants fail or refuse to provide, or delay or prolong the provision of, information, dossiers, documents, accounting books, materials, data or other documents and materials related to export and import activities or exported and imported goods that are required to be retained in accordance with regulations;

c.4.2.4) Based on dossiers, documents, materials and data collected from customs declarants and relevant agencies, organizations and individuals, customs offices prove that the contents declared to customs offices are inconsistent with the actual circumstances;

c.4.2.5) Customs declarants fail to declare, or incorrectly or incompletely declare, the information criteria in customs declarations or customs value declarations according to the guidance in Appendix II issued together with this Circular and Circular No. 39/2015/TT-BTC dated March 25, 2015 of the Minister of Finance, thereby affecting taxes or policies on management of exported and imported goods; and cases specified in Clause 12 Article 1 of this Circular;

c.4.2.6) Customs declarants fail to declare, or inaccurately or incompletely declare, contents related to the determination of tax obligations; incorrectly declare goods as not liable to tax or eligible for tax exemption, tax reduction, tax refund or non-collection of tax; arbitrarily change the use purposes of, or transfer for domestic consumption, goods not liable to tax or eligible for tax exemption without declaring and paying taxes in accordance with regulations; or fail to submit reports after the prescribed time limit, or submit reports with inaccurate figures to customs offices;

c.4.2.7) Goods fail to satisfy the origin criteria; regulations on issuance of certificates of origin, self-certification of origin or direct transport are violated; or other law regulations on origin are violated;

c.4.2.8) Information, data, documents and dossiers declared, submitted or presented to customs offices by customs declarants importing goods for processing or export production are inconsistent with the actual management and use of raw materials, supplies, machinery and equipment from the time of importation, throughout the production process and until the products are exported;

c.4.2.9) Other cases specified by law.

Post-customs clearance inspection results shall be handled in accordance with Point c.4 Clause 3 of this Article and other relevant provisions of this Circular.

4. Inspection conclusion

Inspection conclusion shall be carried out in accordance with Clause 2 Article 98 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended and supplemented by Clause 52 Article 1 of the Government’s Decree No. 167/2025/ND-CP dated June 30, 2025.

Customs offices shall issue draft conclusions of post-customs clearance inspection and send them to customs declarants directly, via registered mail, fax or email.

The Director of Department of Customs, Directors of Post-Customs Clearance Inspection Sub-departments and Directors of Regional Customs Sub-departments shall issue conclusions of post-customs clearance inspection using the Form No. 04/KLKT of Appendix VIII issued together with this Circular and send them to customs declarants directly, via registered mail, fax or email.

65. To amend and supplement Article 144 of Circular No. 38/2015/TT-BTC as follow:

“Article 144. Amendment, supplementation, extension, suspension and cancellation of inspection decisions

1. Amendment and supplementation of decisions on post-customs clearance inspection: Clause 1 Article 99 of Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government shall apply. Customs offices shall issue the decisions, using the Form No. 02/QDSD of Appendix VIII issued together with this Circular;

2. Extension of inspection duration: Point a Clause 2 Article 80 of Law No. 54/2014/QH13 shall apply. Customs offices shall issue the decisions, using the Form No. 03/QDGH of Appendix VIII issued together with this Circular.

3. Suspension of post-customs clearance inspection:

a) Suspension when customs offices have not yet carried out the post-customs clearance inspection:

To comply with Clause 2 Article 99 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended and supplemented by Clause 53 Article 1 of the Government’s Decree No. 167/2025/ND-CP dated June 30, 2025.

Customs declarants shall send written requests for suspension to customs offices by one of the following methods: direct submission, via registered mail, fax or the System of customs offices (if any). Persons issuing decisions on post-customs clearance inspection shall implement consideration and decision.

In case the suspension gives rise to a need to amend or supplement a decision on post-customs clearance inspection in accordance with Clause 1 Article 99 of Decree No. 08/2015/ND-CP, customs offices shall issue decisions on amending and supplementing decisions on post-customs clearance inspection, made according to the Form No. 02/QDSD of Appendix VIII issued together with this Circular.

b) Suspension when customs offices are conducting post-customs clearance inspection: To comply with Clause 2 Article 99 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended and supplemented by Clause 53 Article 1 of the Government’s Decree No. 167/2025/ND-CP dated June 30, 2025.

In case customs declarants request suspension of post-customs clearance inspection, they shall send written requests for suspension to customs offices by one of the following methods: direct submission, via registered mail, fax or the System of customs offices (if any). Persons issuing decisions on post-customs clearance inspection shall implement consideration and decision, and notify customs declarants thereof.

In case customs offices suspend post-customs clearance inspection, they shall issue notices on suspension of post-customs clearance inspection, made according to the Form No. 07/TBTD of Appendix VIII issued together with this Circular.

In case of suspension due to objective factors affecting the inspection period, persons issuing inspection decisions may suspend post-customs clearance inspection no more than 03 times, with each suspension not exceeding 05 working days.

4. Cancellation of decisions on post-customs clearance inspection: Clause 3 Article 99 of Decree No. 08/2015/ND-CP shall apply. Customs offices shall issue the decisions, using the Form No. 06/QDH of Appendix VIII issued together with this Circular.”

66. To amend and supplement Article 145 of Circular No. 38/2015/TT-BTC as follow:

“Article 145. Organization of post-customs clearance inspection

1. Organization of post-customs clearance inspection

a) The Director of the Department of Customs shall organize, direct, manage the administration of post-customs clearance inspection activities nationwide and provide professional guidance on post-customs clearance inspection nationwide;

b) The Director of the Post-Customs Clearance Inspection Branch shall be responsible for advising on the direction, management and inspection of post-customs clearance inspection activities; providing professional guidance on post-customs clearance inspection nationwide; organizing post-customs clearance inspections; and directing, organizing and managing inspection teams during inspections at customs declarants’ head offices to ensure the implementation of inspections and handling of inspection results in accordance with regulations;

c) Directors of Regional Customs Sub-departments shall be responsible for directing, managing and inspecting post-customs clearance inspection activities and providing professional guidance on post-customs clearance inspection within their management localities; organizing post-customs clearance inspections; and directing, organizing and managing inspection teams to ensure the implementation of inspections and handling of inspection results in accordance with regulations;

d) Heads of Customs Dossier Review and Post-Customs Clearance Inspection Teams shall be responsible for advising Directors of Regional Customs Sub-departments on the direction, management and inspection of the post-customs clearance inspection activity and the provision of professional guidance on post-customs clearance inspection within their management localities; organizing post-customs clearance inspection as assigned by Directors of Regional Customs Sub-departments; and directing, organizing and managing inspection teams during the inspection to ensure the implementation of inspections and handling of inspection results in accordance with regulations;

e) Heads of customs teams

e.1) Sign decisions on, organize the conduct of, and handle the results of post-customs clearance inspections in the cases specified in Clause 1 Article 142 of this Circular.

Organize post-customs clearance inspection as assigned by Directors of Regional Customs Sub-departments;

e.2) Impose sanctioning of administrative violations in the customs field according to their competence of sanctioning of administrative violations as specified.

2. Organization of handling of matters related to notices on inspection results/conclusions on post-customs clearance inspection

Persons competent to decide on post-customs clearance inspection shall organize the handling of, or assign subordinate competent persons in accordance with law regulations to handle, matters related to notices on inspection results/conclusions on post-customs clearance inspection in accordance with Article 100 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended and supplemented by Clause 54 Article 1 of the Government’s Decree No. 167/2025/ND-CP dated June 30, 2025.”

67. To amend and supplement a number of appendices as follows:

 a) To amend, supplement and replace a number of contents of Appendices I, 1A, 1B II, V, VI and IX issued together with Circular No. 38/2015/TT-BTC, as amended and supplemented by Circular No. 39/2018/TT-BTC according to Appendix I of this Circular;

b) To amend and supplement Appendix VIII issued together with Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance according to Appendix II to this Circular;

c) To amend and supplement Appendix X issued together with Circular No. 38/2015/TT-BTC dated March 25, 2015, as amended and supplemented by Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance according to Appendix III to this Circular;

d) To add Appendix XI on forms related to the implementation of the priority regime specified in Article 11 of Decree No. 08/2015/ND-CP, as amended and supplemented by Clause 6 Article 1 of Decree No. 167/2025/ND-CP by using Appendix IV of this Circular;

dd) To add Appendix XII on forms for implementation of procedures for classification of combined machines or combinations of machines under Chapters 84, 85 and 90 of the Vietnam’s List of Exports and Imports, and classification of unassembled or disassembled machinery and equipment as specified in Articles 7 and 8 of Circular No. 14/2015/TT-BTC dated January 30, 2015 of the Minister of Finance and amending and supplementing documents (if any) by using Appendix V of this Circular.

68. To replace a number of phrases in Circular No. 38/2015/TT-BTC, as amended and supplemented by Circular No. 39/2018/TT-BTC, as follows:

a) To replace the phrase “the General Department of Customs” with the phrase “the Department of Customs”;

b) To replace the phrase “Customs Departments” with the phrase “Regional Customs Sub-departments”;

c) To replace the phrase “Customs Branches” with the phrase “customs offices”;

d) To replace the phrase “Border-gate Customs Sub-department” with the phrase “Border-gate Customs offices”;

dd) To replace the phrase “the General Director of Customs” with the phrase “the Director of the Department of Customs”;

e) To replace the phrase “Directors of Customs Departments of provinces and cities” with the phrase “Directors of the Regional Customs Sub-departments”;

g) To replace the phrase “Directors of Customs Branches” with the phrase “heads of the customs teams”.

h) To replace a number of phrases in Articles 52, 52a and 52b as follows:

h.1) In Clauses 3, 6 and 8 Article 52; Clauses 1, 3, 4, 7 and 8 Article 52a; and Clause 4 Article 52b: To replace the phrase “Article 51b” with “Article 51”; “Clause 2 Article 51b” with “Clause 1 Article 51”; “Clause 3 Article 51b” with “Clause 2 Article 51”; and “Clause 4 Article 51b” with “Clause 3 Article 51”;

h.2) In Clauses 1 and 2 Article 52b: To replace the phrase “Clause 1 Article 51a” with “Clause 2 Article 51b”; and “Clause 2 Article 51a” with “Clause 3 Article 51b”;

h.3) In Clause 3 Article 52b: To replace the phrase “Article 51” with “Article 51a”;

h.4) In Clause 4 Article 52b: To replace the phrase “Clause 7 Article 50” with “Clause 5 Article 51”; and “Point c Clause 1 Article 51” with “Point a.1 Clause 1 Article 51a”.

i) To replace a number of phrases in Article 91 as follows:

i.1) In Clause 3: To replace the phrase “Clause 2 Article 51b” with “Clause 1 Article 51”; and “Clause 3 Article 51b” with “Clause 2 Article 51”;

i.2) In Clause 11: To replace the phrase “Article 51b” with “Article 51”.

k) To replace a number of phrases concerning forms as follows:

k.1) To replace the phrase “Form No. 01/XDTMS/TXNK” with “Form No. 01/XDTMS/NVTHQ”;

k.2) To replace the phrase “Form No. 02/XDTTG/TXNK” with “Form No. 02/XDTTG/NVTHQ”;

k.3) To replace the phrase “Form No. 03/QDDC/TXNK” with “Form No. 03/QDDCT/NVTHQ”;

k.4) To replace the phrase “Form No. 04/TBBLT/TXNK” with “Form No. 04/TBBLT/NVTHQ”;

k.5) To replace the phrase “Form No. 06/BKKTT/TXNK” with “Form No. 06/BKKTT/NVTHQ”;

k.6) To replace the phrase “Form No. 09/QDHT/TXNK” with “Form No. 09/QDHT/NVTHQ”;

k.7) To replace the phrase “Form No. 19/TB-TTN-TCN1/TXNK” with “Form No. 19/TB-TTN-TCN2/NVTHQ”;

k.8) To replace the phrase “Form No. 20/TB-TTN-TCN1/TXNK” with “Form No. 20/TB-TTN-TCN1/NVTHQ”;

k.9) To replace the phrase “Form No. 21/TBKT/TXNK” with “Form No. 21/TBKT/NVTHQ”;

k.10) To replace the phrase “Form No. 27/CVDNHNT/TXNK” with “Form No. 09/CVDNHNT/NVTHQ”;

k.11) To replace the phrase “Form No. 28/TBBT/TXNK” with “Form No. 28/TBBT/NVTHQ”;

k.12) To replace the phrase “Form No. 29/TBTCNCT/TXNK” with “Form No. 29/TBTCNCT/NVTHQ”;

k.13) To replace the phrase “Form No. 30/CVNDTT/TXNK” with “Form No. 30/CVNDTT/NVTHQ”;

k.14) To replace the phrase “Form No. 31/TBNDTT/TXNK” with “Form No. 31/TBNDTT/NVTHQ”;

k.15) To replace the phrase “Form No. 32/CVGHNT/TXNK” with “Form No. 32/CVGHNT/NVTHQ”;

k.16) To replace the phrase “Form No. 34/CVXNHT/TXNK” with “Form No. 34/CVXNHT/NVTHQ”.

69. To repeal certain contents

To repeal Clause 3 Article 1; Article 14; Article 81; Article 87; Clauses 1 through 21 Article 103; Points b, d and dd Clause 22 Article 103; Clauses 1, 2, 3, 5, 6, 7, 8, 9 and 12 Article 104; Clause 1, Points a.2 and b.3 Clause 2, and Clause 3 Article 105; Point c.3 Clause 4 Article 106; and Form No. 41/TB-HTSC/GSQL of Appendix V to Circular No. 38/TT-BTC dated March 25, 2015, as amended and supplemented by Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance.

Article 2. Repealing a number of legal documents

1. To repeal the following Circulars promulgated by the Minister of Finance

a) To repeal Circular No. 24/2012/TT-BTC dated February 17, 2012 of the Minister of Finance amending and supplementing the Circular No. 77/2008/TT-BTC dated September 15, 2008, guiding the implementation of a number of measures to handle outstanding tax debts.

a) To repeal Circular No. 72/2015/TT-BTC dated May 12, 2015 and Circular No. 07/2019/TT-BTC dated March 28, 2019 of the Minister of Finance.

2. To partially repeal the following Circulars promulgated by the Minister of Finance:

a) To repeal Point d.3.2.3 Clause 2 Article 15 of Circular No. 39/2015/TT-BTC dated March 25, 2015 of the Minister of Finance.

b) To repeal Clause 4 Article 12; Point c.4 Clause 1 and Clause 2 Article 14 of Circular No. 06/2021/TT-BTC dated January 21, 2021. To repeal Form No. 03/NVTHQ and Form No. 14/NVTHQ of Appendix I issued together with Circular No. 06/2021/TT-BTC dated January 21, 2021 of the Minister of Finance.

c) To repeal Article 2 of Circular 47/2025/TT-BTC dated June 20, 2025 of the Minister of Finance.

d) To repeal Form No. 01/DKDMTB/2015, Form No. 02/PTDTL-DMTB/2015, Form No. 03/DMTBDKNK-NC/2015 and Form No. 04/PTDTL-TBNC/2015 of the Appendix issued together with Circular No. 14/2015/TT-BTC dated January 30, 2015 of the Minister of Finance.

3. Repealing Decision No. 1200/2001/QD-TCHQ dated November 23, 2001 of the Director General of the General Department of Customs providing for the regime for management and use of customs seals, and Article 1 of Decision No. 19/2002/QD-TCHQ dated January 10, 2002 of the Director General of the General Department of Customs amending and supplementing a number of contents of Decisions No. 1200/2001/QD-TCHQ dated November 23, 2001, No. 1257/2001/QD-TCHQ dated December 04, 2001, No. 1494/2001/QD-TCHQ, No. 1495/2001/QD-TCHQ, No. 1548/2001/QD-TCHQ, No. 1549/2001/QD-TCHQ, No. 1550/2001/QD-TCHQ, and No. 1557/2001/QD-TCHQ dated December 28, 2001 of the Director General of the General Department of Customs.

Article 3. Implementation provisions

1. This Circular takes effect on February 01, 2026.

2. During the implementation, in case documents mentioned herein are amended, supplemented or replaced, these amending, supplementing or replacing documents shall apply./.

* All Appendices are not translated herein.