Circular 127/2026/TT-BTC information items and declaration forms for exit, entry and transit procedures for means of transport

CIRCULAR

On information items and declaration forms used in carrying out exit, entry and transit procedures for means of transport through airport, seaport, railway, road and inland waterway border gates

Pursuant to the Customs Law No. 54/2014/QH13, amended and supplemented under Law No. 71/2014/QH13, Law No. 35/2018/QH14, Law No. 07/2022/QH15, and Law No. 90/2025/QH15;

 Pursuant to the Government’s Decree No. 08/2015/ND-CP 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. 336/2026/ND-CP prescribing the performance of administrative procedures for imports, exports and goods in transit, and vehicles on exit and entry and in transit under the national single-window mechanism and ASEAN Single-Window mechanism;

Pursuant to the Government’s Decree No. 58/2017/ND-CP detailing a number of articles of the Vietnam Maritime Code regarding the management of maritime activities, amended and supplemented under the Government's Decree No. 69/2022/ND-CP, Decree No. 74/2023/ND-CP and Decree No. 34/2025/ND-CP;

Pursuant to the Government’s Decree No. 112/2014/ND-CP providing the management of land border gates, amended and supplemented under Decree No. 34/2023/ND-CP;

Pursuant to the Government’s Decree No. 77/2017/ND-CP on management and protection of security and order at port border gates, amended and supplemented under Decree No. 299/2025/ND-CP;

Pursuant to the Government’s Decree No. 05/2021/ND-CP on management and operation of airports and airfields;

Pursuant to the Government’s Decree No. 27/2011/ND-CP on the provision, exploitation, processing and use of information on passengers prior to their entry into Vietnam by air;

Pursuant to the Government’s Decree No. 151/2024/ND-CP providing a number of articles and measures for implementation of the Law on Road Traffic Order and Safety, amended and supplemented under Decree No. 236/2026/ND-CP;

Pursuant to the Government’s Decree No. 158/2024/ND-CP prescribing road transport operations, amended and supplemented under Decree No. 218/2026/ND-CP;

Pursuant to the Government’s Decree No. 194/2025/ND-CP detailing a number of articles of the Law on E-Transactions regarding national databases and the connection and sharing of data in e-transactions of state agencies;

Pursuant to the Government’s Decree’s No. 165/2026/ND-CP detailing and guiding the implementation of a number of articles of the Law on Disease Prevention;

Pursuant to the Government’s Decree No. 29/2025/ND-CP 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 Prime Minister's Decision No. 15/2019/QD-TTg on the implementation of electronic border-guard procedures at border gates managed by the Ministry of National Defence, amended and supplemented under Decision No. 03/2025/QD-TTg and Decision No. 31/2025/QD-TTg;

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

The Minister of Finance hereby promulgates the Circular on information items and declaration forms used in carrying out exit, entry and transit procedures for means of transport through airport, seaport, railway, road and inland waterway border gates.

Article 1. Scope of regulation

This Circular provides regulations on information items and declaration forms used in carrying out exit, entry, transit and post transfer procedures for means of transport on exit or entry, in transit or under port transfer through airport, seaport, railway, road and inland waterway border gates.

Article 2. Subjects of application

1. Customs offices and customs officers.

2. Customs declarants for means of transport on entry or exit or in transit or under port transfer.

3. Other state agencies involved in the coordinated state management of means of transport on exit or entry, in transit or under port transfer.

Article 3. Information items and forms

1. Information items to be declared for means of transport on exit or entry, in transit or under port transfer through the National Single-Window Portal:

a) Information items to be declared for seagoing vessels on exit or entry, in transit or under port transfer through seaport border gates, as specified in Appendix I;

b) Information items to be declared for aircraft on exit or entry or in transit through airport border gates, as specified in Appendix II;

c) Information items to be declared for means of transport on exit or entry or in transit through inland waterway border gates, as specified in Appendix III;

d) Information items to be declared for vehicles on exit or entry or in transit through road border gates, as specified in Appendix IV;

dd) Information items to be declared for international intermodal trains on exit or entry through railway border gates, as specified in Appendix V.

2. Forms for declaring means of transport on exit or entry, in transit or under port transfer in the event of a failure of the National Single-Window Portal:

a) Paper forms for declaring seagoing vessels on exit or entry, in transit or under port transfer through seaport border gates:

Comply with the forms used in maritime activities promulgated together with the Government’s Decree No. 58/2017/ND-CP detailing a number of articles of the Vietnam Maritime Code regarding the management of maritime activities, which was amended and supplemented under Decree No. 69/2022/ND-CP, Decree No. 74/2023/ND-CP and Decree No. 34/2025/ND-CP, and the forms provided in Appendix VI to this Circular.

b) Paper forms for declaring aircraft on exit or entry or in transit through airport border gates, as provided in Appendix VII;

c) Paper forms for declaring vehicles on exit or entry or in transit through road border gates, as provided in Appendix VIII;

d) Paper forms for declaring international intermodal trains on exit or entry through railway border gates, as provided in Appendix IX;

dd) Paper forms for declaring vessels on exit or entry, in transit or under port transfer through inland waterway border gates:

Comply with the forms used in maritime activities promulgated together with the Government’s Decree No. 58/2017/ND-CP detailing a number of articles of the Vietnam Maritime Code regarding the management of maritime activities, which was amended and supplemented under the Government Decree No. 69/2022/ND-CP, Decree No. 74/2023/ND-CP and Decree No. 34/2025/ND-CP, and the forms provided in Appendix X to this Circular.

Article 4. Effect

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

2. From the effective date of this Circular, the Minister of Finance's Circular No. 50/2018/TT-BTC promulgating information items and declaration forms used in carrying out exit, entry and transit procedures for means of transport through air, sea, railway, road and river border gates in accordance with the Government’s Decree No. 59/2018/ND-CP ceases to be effective.

3. Administrative procedures and the times from which administrative procedures are to be carried out under the National Single-Window mechanism shall apply as announced by the Minister of Finance. Where the information technology systems of ministries and sectors do not yet meet the technical requirements for receiving declared information items and processing and returning results, the provisions of specialized laws on the management of means of transport on exit or entry or in transit shall continue to apply for a maximum period of one year from the effective date of this Circular.

4. In case the legal documents referred to in this Circular are amended, supplemented or replaced, the amending, supplementing or replacing ones shall prevail.

5. Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance (the Department of Vietnam Customs) for consideration, guidance and settlement./.

* All Appendices are not translated herein.