Circular 142/2026/TT-BTC amend customs procedures for exported, imported, transited goods via postal and express delivery

CIRCULAR

Amending and supplementing a number of articles of Circulars providing customs procedures for exported, imported and transited goods sent via postal services of designated enterprises and international express delivery services

^{__________________}

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

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

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

Pursuant to the Law on Value-Added Tax No. 48/2024/QH15;

Pursuant to 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 No. 90/2025/QH15;

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

Pursuant to the Law on Post No. 49/2010/QH12;

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, which is amended and supplemented under Decree No. 167/2025/ND-CP;

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

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

Pursuant to the Government’s Decree No. 254/2026/ND-CP detailing a number of articles of, and providing measures for organization and guidance for the implementation of, the Law on Tax Administration No. 108/2025/QH15 concerning electronic invoices and electronic documents;

Pursuant to the Government’s Decree No. 29/2025/ND-CP defining the functions, tasks, powers and organizational structure of the Ministry of Finance, which is amended and supplemented under Decree No. 166/2025/ND-CP;

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

The Minister of Finance hereby promulgates the Circular amending and supplementing a number of articles of Circulars providing customs procedures for exported, imported and transited goods sent via postal services of designated enterprises and international express delivery services.

Article 1. To amend and supplement a number of articles of Circular No. 49/2015/TT-BTC dated April 14, 2015 of the Minister of Finance providing customs procedures for mails and parcels and bales of imports and exports sent via postal services provided by designated enterprises, which is amended and supplemented under Circular No. 56/2019/TT-BTC

1. To amend and supplement a number of points of Clauses 3, 5 and 6 Article 4 of Circular No. 49/2015/TT-BTC, as amended and supplemented by Clause 3 Article 1 of Circular No. 56/2019/TT-BTC

a) To amend and supplement Point b.2.1 Clause 3 Article 4 as follows:

“b.2.1) Group 1: Imported parcels and bales whose customs value is within the import duty-free limit under Articles 8 and 29 of Decree No. 134/2016/ND-CP detailing a number of articles of, and measures to implement, the Law on Import Duty and Export Duty, which is amended and supplemented under Clauses 3 and 11 Article 1 of Decree No. 18/2021/ND-CP, and which are exempt from licensing requirements, conditions or specialized inspection, or are not goods subject to import licensing or specialized inspection in accordance with specialized laws.”

b) To add Point dd, e, g Clause 3 Article 4 as follows:

“dd) The submission, certification and use of documents included in customs dossiers and tax dossiers shall comply with Article 3 of Circular No. 38/2015/TT-BTC providing regulations on customs procedures; customs inspection and supervision, import and export duties, and tax administration applicable to exported goods and imported goods, as amended and supplemented by Clause 1 Article 1 of Circular No. 121/2025/TT-BTC.

e) Customs declarants making customs declarations via the System shall satisfy the requirements specified in Clause 5 Article 6 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 2 Article 1 of Circular No. 121/2025/TT-BTC.”

“g) Customs declarants shall carry out electronic identification and authentication in accordance with the law on electronic identification and authentication when carrying out customs procedures for Group 1 goods.”

c) To amend and supplement Point d Clause 5 Article 4 as follows:

“d) Pay taxes, customs fees, fees for goods in transit and other amounts payable in accordance with current regulations (if any). In case of payment into the customs office’s deposit account: when making a customs declaration, the declarant shall declare the “taxpayer” criterion as code 2; the “tax payment deadline identification code” criterion as code D. The amount of tax payable for each customs declaration arising shall be deducted from the amount paid in advance into the deposit account of the customs office where the customs declaration is registered for customs clearance of the goods.”

d) To add Point o Clause 5 Article 4 as follows:

“o) In case of carrying out customs procedures on behalf of goods owners for Group 1 exported or imported goods, notify the consignor, for exported goods, and the consignee, for imported goods, to coordinate with the customs office in electronic identification and authentication.”

dd) To add Point g Clause 6 Article 4 as follows:

“g) For imported goods sent via postal services, the customs office shall deduct the amount of tax payable in accordance with regulations. On a daily basis or once a week, the customs office where the customs declaration is registered shall make order of payment to the state budget in accordance with regulations, accompanied by the general list of tax amounts deducted from the deposit account for remittance into the state budget (providing details of customs declaration numbers, types of tax, and amounts deducted for withdrawal from the deposit account and remittance into the State Budget), according to Form HQ 08-BTH-TT in Appendix I enclosed with this Circular, and shall send 01 copy to the postal enterprise upon request for reconciliation of the amounts paid.”

2. To amend and supplement a number of points of Clause 1 Article 7 of Circular No. 49/2015/TT-BTC, as amended and supplemented by Clause 6 Article 1 of Circular No. 56/2019/TT-BTC

a) To amend and supplement Point a.2 Clause 1 Article 7 as follows:

“a.2) Declare the documents included in the customs dossier specified at Points b and c Clause 1 Article 5 of this Circular according to the information criteria specified in Form No. 03 of Appendix II enclosed with Circular No. 38/2015/TT-BTC, as amended and supplemented by Point a Clause 67 Article 1 of Circular No. 121/2025/TT-BTC. Produce the goods for inspection by customs offices for the customs declaration required to go through the channel 3.”

b) To amend and supplement Point a.3 Clause 1 Article 7 as follows:

“a.3) To make additional declaration: To fill in information eligible for additional declaration under the guidance in Appendix I, List 1 enclosed with Circular No. 56/2019/TT-BTC, as replaced by Appendix II to Circular No. 142/2026/TT-BTC, and to comply with Article 20 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 8 Article 1 of Circular No. 121/2025/TT-BTC.”

3. To amend and supplement Article 8 of Circular No. 49/2015/TT-BTC as follows:

“Article 8. Customs procedures for postal items collected outside the country and transported into Vietnam for classification, division and selection for delivery overseas

Comply with customs procedures for goods in transit in accordance with Article 51a of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 22 Article 1 of Circular No. 121/2025/TT-BTC.”

4. To amend and supplement Article 11 of Circular No. 49/2015/TT-BTC, as amended and supplemented by Clause 10 Article 1 of Circular No. 56/2019/TT-BTC, as follows:

“Article 11. Customs procedures for imported and exported goods in border-gate transfer

Comply with Articles 50 and 51 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clauses 20 and 21 Article 1 of Circular No. 121/2025/TT-BTC.”

Article 2. To amend and supplement a number of articles of Circular No. 191/2015/TT-BTC dated November 24, 2015 of the Minister of Finance providing customs procedures for exported, imported and transited goods sent via international express delivery services, as amended and supplemented by Circular No. 56/2019/TT-BTC and Circular No. 29/2025/TT-BTC

1. To add Clauses 4 and 5 to Article 4 of Circular No. 191/2015/TT-BTC, as amended and supplemented by Clause 3 Article 2 of Circular No. 56/2019/TT-BTC, as follows:

“4. The submission, certification and use of documents included in customs dossiers and tax dossiers shall comply with Article 3 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 1 Article 1 of Circular No. 121/2025/TT-BTC.

5. Customs declarants making customs declarations via the System shall satisfy the requirements specified in Clause 5 Article 6 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 2 Article 1 of Circular No. 121/2025/TT-BTC.”

2. To add Clauses 12 and 13 to Article 5 of Circular No. 191/2015/TT-BTC, as amended and supplemented by Clause 4 Article 2 of Circular No. 56/2019/TT-BTC, as follows:

“12. Carry out electronic identification and authentication in accordance with the law on electronic identification and authentication when carrying out customs procedures for Group 1 and Group 2 goods.

13. In case of carrying out customs procedures on behalf of goods owners for Group 2 exported or imported goods, notify the consignor, for exported goods, and the consignee, for imported goods, to coordinate with the customs office in electronic identification and authentication.”

3. To amend Point b.2 Clause 1 Article 6 of Circular No. 191/2015/TT-BTC, as amended and supplemented by Clause 5 Article 2 of Circular No. 56/2019/TT-BTC, as follows:

“b.2) Group 2: Imported goods whose customs value is within the import duty-free limit under Article 29 of Decree No. 134/2016/ND-CP, which is amended and supplemented under Clause 11 Article 1 of Decree No. 18/2021/ND-CP, and which are exempt from licensing requirements, conditions or specialized inspection, or are not goods subject to import licensing or specialized inspection in accordance with specialized laws.”

4. To amend Point a.2 Clause 1 Article 10 of Circular No. 191/2015/TT-BTC, as amended and supplemented by Clause 8 Article 2 of Circular No. 56/2019/TT-BTC, as follows:

“a.2) Declare the documents included in the customs dossier specified at Points b and c Clause 2 Article 8 of this Circular according to the information criteria specified in Form No. 03 of Appendix II enclosed with Circular No. 38/2015/TT-BTC, as amended and supplemented by Point a Clause 67 Article 1 of Circular No. 121/2025/TT-BTC; produce the goods for inspection by customs offices for the customs declaration required to go through the channel 3.”

5. To amend Clauses 2 and 4 Article 14 of Circular No. 191/2015/TT-BTC, as amended and supplemented by Clauses 13 and 19 Article 2 of Circular No. 56/2019/TT-BTC:

a) To amend and supplement Clause 2 Article 14 as follows:

“2. Express delivery enterprises may pay, on behalf of goods owners, taxes, fines, late-payment interest, assessed taxes, customs fees and fees for goods in transit in accordance with law.

In case an express delivery enterprise anticipates that it will be required to pay taxes, fines, late-payment interest, assessed taxes, customs fees or fees for goods in transit on behalf of goods owners, it shall make payment into the deposit account of the customs office where the customs declaration is registered at the state treasury. The amount of taxes, fees and charges payable for each customs declaration arising shall be deducted from the amount paid in advance into the deposit account of the customs office where the customs declaration is registered for customs clearance and release of the goods.”

b) To amend and supplement Clause 4 Article 14 as follows:

“4. Responsibilities of customs declarants being express delivery enterprises:

a) Make customs declarations, calculate taxes, pay taxes, fees and charges on their own, and assume responsibility for customs declarations subject to taxes, fees and charges for which customs procedures have been completed; determine on their own the amounts of taxes, fees and charges to be paid in advance into the deposit account of the customs office where the customs declaration is registered at the state treasury;

b) Collect and pay fees and charges in accordance with Circular No. 86/2025/TT-BTC dated August 28, 2025 of the Minister of Finance prescribing the rates, collection, payment, management and use of customs fees and fees for goods and means of transport in transit;

c) In case of payment into the deposit account of the customs office specified in Clause 2 of this Article:  when making a customs declaration, the declarant shall declare the “taxpayer” criterion as code 2, the “tax payment deadline identification code” criterion as code D. The amount of tax payable for each customs declaration arising shall be deducted from the amount paid in advance into the deposit account of the customs office where the customs declaration is registered for customs clearance of the goods;

d) In case of using the joint guarantee specified in Clause 3 of this Article, the processing of clearing and settlement, updating of balances and management of guarantees shall comply with Article 43 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 24 Article 1 and Clause 1 Article 2 of Circular No. 39/2018/TT-BTC;

dd) In case an express delivery enterprise uses receipts:

dd.1) Issue receipts for collection of taxes, fees and charges to goods owners in accordance with Clause 2 Article 4 of Decree No. 254/2026/ND-CP dated June 30, 2026 detailing a number of articles of, and providing measures for organization and guidance for the implementation of, the Law on Tax Administration No. 108/2025/QH15 concerning electronic invoices and electronic documents;

dd.2) The registration for use of receipts, receipt format, handling of issued receipts, form symbols, receipt symbols and receipt forms shall comply with Decree No. 254/2026/ND-CP;

dd.3) Express delivery enterprises shall be responsible for coordinating with the customs office where the customs declarations are registered in reconciling documents on collection and payment into the state budget in accordance with the law on tax administration.”

6. To amend Article 17 of Circular No. 191/2015/TT-BTC, as amended and supplemented by Clause 16 Article 2 of Circular No. 56/2019/TT-BTC, as follows:

“Article 17. Customs procedures for imported and exported goods in border-gate transfer

Comply with Articles 50 and 51 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clauses 20 and 21 Article 1 of Circular No. 121/2025/TT-BTC.”

Article 3. To amend, supplement, replace and annul a number of provisions of Circular No. 49/2015/TT-BTC dated April 14, 2015 of the Minister of Finance providing customs procedures for mails and parcels and bales of imports and exports sent via postal services provided by designated enterprises, as amended and supplemented by Circular No. 56/2019/TT-BTC, and Circular No. 191/2015/TT-BTC dated November 24, 2015 of the Minister of Finance providing customs procedures for exported, imported and transited goods sent via international express delivery services, as amended and supplemented by Circular No. 56/2019/TT-BTC and Circular No. 29/2025/TT-BTC

1. To replace and annul a number of phrases and articles of Circular No. 49/2015/TT-BTC as follows:

a) To replace the phrase “General Director of Customs” with the phrase “Director of the provincial-level Customs Department” at Point b Clause 2 Article 4 Chapter I and Clause 1 Article 19 Chapter VI;

b) To replace the phrase “provincial-level Customs Departments” with the phrase “regional Customs Sub-Departments”; and to replace the phrase “General Department of Customs” with the phrase “provincial-level Customs Department” in Clause 1 Article 19 Chapter VI;

c) To replace the phrase “Directors of provincial-level Customs Departments” with the phrase “Directors of regional Customs Sub-Departments” in Clause 1 Article 19 Chapter VI;

d) To replace the phrase “Management” with the phrase “Procedures” in the title of Chapter III;

dd) To replace the phrase “Section 5, Chapter II of the Ministry of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015, providing customs procedures, inspection and supervision; import duty, export duty and tax administration of imported and exported goods (below referred to as the Ministry of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015” with the phrase “Section 5 Chapter II of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clauses 24, 25, 26 and 27 Article 1 of Circular No. 39/2018/TT-BTC” in Clause 4 Article 4 Chapter I;

e) To annul Article 9 Chapter III and Article 10 Chapter IV.

2. To replace a number of phrases in Circular No. 191/2015/TT-BTC as follows:

a) To replace the phrase “Clause 2 Article 25 of 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 (hereinafter referred to as Decree No. 08/2015/ND-CP)” with the phrase “Clause 2 Article 25 of 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, as amended and supplemented by Clause 12 Article 1 of Decree No. 167/2025/ND-CP” in Clause 3 Article 4 Chapter I;

b) To replace a number of phrases in Article 5 Chapter I of Circular No. 191/2015/TT-BTC as follows: to replace the phrase “Express delivery enterprises shall perform the responsibilities of customs declarants in accordance with the Customs Law, Decree No. 08/2015/ND-CP, Circular No. 38/2015/TT-BTC, Circular No. 120/2015/TT-BTC dated August 14, 2015 of the Minister of Finance providing forms, printing, issuance, management and use of Customs Declarations for persons on exit or entry (hereinafter referred to as Circular No. 120/2015/TT-BTC), and Circular No. 42/2015/TT-BTC dated March 27, 2015 of the Minister of Finance providing customs procedures for means of transport on exit, entry and in transit (hereinafter referred to as Circular No. 42/2015/TT-BTC)” with the phrase: “Express delivery enterprises shall perform the responsibilities of customs declarants in accordance with the Customs Law, Decree No. 08/2015/ND-CP, as amended and supplemented by Decree No. 167/2025/ND-CP, and Circular No. 38/2015/TT-BTC, as amended and supplemented by Circular No. 39/2018/TT-BTC and Circular No. 121/2025/TT-BTC”; to replace the phrase “Section 4 Chapter VII of Circular No. 38/2015/TT-BTC” with the phrase “Section 4 Chapter VII of Circular No. 38/2015/TT-BTC, as amended and supplemented by Circular No. 39/2018/TT-BTC and Circular No. 121/2025/TT-BTC.”;

c) To replace a number of phrases in Article 14 Chapter III as follows: to replace the phrase “Section 5 Chapter II of Circular No. 38/2015/TT-BTC” with the phrase “Section 5 Chapter II of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clauses 24, 25, 26 and 27 Article 1 of Circular No. 39/2018/TT-BTC”; to replace the phrase “Clauses 1, 2, 4 and 5 Article 43 of Circular No. 38/2015/TT-BTC” with the phrase “Clauses 1, 2, 4 and 5 Article 43 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 24 Article 1 of Circular No. 39/2018/TT-BTC”;

d) To replace a number of phrases in Article 19 of Chapter IV as follows: to replace the phrase “Circular No. 38/2015/TT-BTC” with the phrase “Circular No. 38/2015/TT-BTC, as amended and supplemented by Circular No. 39/2018/TT-BTC and Circular No. 121/2025/TT-BTC”; to replace the phrase “Clause 2 Article 17” with the phrase “Article 17”;

dd) To replace a number of phrases in Clause 1 Article 27 of Chapter VI as follows: to replace the phrase “General Director of Customs” with the phrase “Director of the provincial-level Customs Department”; to replace the phrase “Directors of provincial-level Customs Departments” with the phrase “Directors of regional Customs Sub-Departments”;

e) To replace the phrase “General Department of Customs” with the phrase “provincial-level Customs Department” in Clause 3 Article 27 Chapter VI;

g) To replace the phrase “provincial-level Customs Departments” with the phrase “regional Customs Sub-Departments” in Clause 3 Article 27 Chapter VI;

3. To replace and annul a number of phrases, articles and clauses of Article 1 of Circular No. 56/2019/TT-BTC as follows:

a) To replace the phrase “Clause 2 Article 1 of the Government’s Decree No. 59/2018/ND-CP dated April 20, 2018” with the phrase “Clause 1 Article 1 of Decree No. 167/2025/ND-CP” in Clause 2 Article 1;

b) To replace a number of phrases in Clause 3 Article 1 as follows: to replace the phrase “Clause 12 Article 1 of Decree No. 59/2018/ND-CP dated April 20, 2018 amending and supplementing a number of articles of 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 (hereinafter referred to as Decree No. 59/2018/ND-CP)” with the phrase “Clause 12 Article 1 of Decree No. 167/2025/ND-CP”; to replace the phrase “Article 48 of Circular No. 38/2015/TT-BTC and Clause 27 Article 1 of Circular No. 39/2018/TT-BTC” with the phrase “Article 48 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 27 Article 1 of Circular No. 39/2018/TT-BTC”; to replace the phrase “Clause 3 Article 5 of 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, as amended and supplemented by Clause 3 Article 1 of Decree No. 59/2018/ND-CP” with the phrase “Clause 2 Article 1 of Decree No. 167/2025/ND-CP”;

c) To replace a number of phrases in Clause 4 Article 1 as follows: to replace the phrase “Clause 12 Article 1 of Decree No. 59/2018/ND-CP” with the phrase “Point a Clause 12 Article 1 of Decree No. 167/2025/ND-CP”; to replace the phrase “Clause 5 Article 1 of Circular No. 39/2018/TT-BTC” with the phrase “Clause 4 Article 1 of Circular No. 121/2025/TT-BTC”;

d) To replace the phrase “Directors” with the phrase “Heads” in Clause 5 Article 1;

dd) To replace a number of phrases in Clause 5 Article 1 as follows: to replace the phrase “Clause 9 Article 1 of Circular No. 39/2018/TT-BTC” with the phrase “Clause 8 Article 1 of Circular No. 121/2025/TT-BTC”; to replace the phrase “Circular No. 38/2015/TT-BTC, as amended and supplemented by Circular No. 39/2018/TT-BTC” with the phrase “Circular No. 38/2015/TT-BTC, as amended and supplemented by Circular No. 39/2018/TT-BTC and Circular No. 121/2025/TT-BTC”;

e) To replace the phrase “Customs Sub-Departments” with the phrase “Customs” in Clauses 3, 5 and 6 Article 1;

g) To replace a number of phrases in Clause 6 Article 1 as follows: to replace the phrase “Clause 11 Article 1 of Circular No. 39/2018/TT-BTC” with the phrase “Clause 10 Article 1 of Circular No. 121/2025/TT-BTC”; to replace the phrase “Articles 23 and 24 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clauses 12 and 13 Article 1 of Circular No. 39/2018/TT-BTC” with the phrase “Article 23 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 12 of Circular No. 39/2018/TT-BTC, and Article 24 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 11 Article 1 of Circular No. 121/2025/TT-BTC”; to replace the phrase “Article 26 of Circular No. 38/2015/TT-BTC and Clauses 9, 14, 15 and 16 Article 1 of Circular No. 39/2018/TT-BTC” with the phrase “Article 26 of Circular No. 38/2015/TT-BTC, Clauses 15 and 16 Article 1 of Circular No. 39/2018/TT-BTC, and Clauses 8 and 12 Article 1 of Circular No. 121/2025/TT-BTC dated December 18, 2025 of the Ministry of Finance”; to replace the phrase “Clause 18 Article 1 of Circular No. 39/2018/TT-BTC” with the phrase “Clause 18 Article 1 of Circular No. 39/2018/TT-BTC, as amended and supplemented by Clause 14 Article 1 of Circular No. 121/2025/TT-BTC”; to replace the phrase “Clause 19 Article 1 of Circular No. 39/2018/TT-BTC” with the phrase “Clause 19 Article 1 of Circular No. 39/2018/TT-BTC, as amended and supplemented by Clause 15 Article 1 of Circular No. 121/2025/TT-BTC”; to replace the phrase “Circular No. 38/2015/TT-BTC and as amended and supplemented by Circular No. 39/2018/TT-BTC” with the phrase “Circular No. 38/2015/TT-BTC, as amended and supplemented by Circular No. 39/2018/TT-BTC and Circular No. 121/2025/TT-BTC”;

h) To replace the phrase “Border-gate Customs Sub-Departments” with the phrase “Border-gate Customs” in Clause 6 Article 1;

i) To replace a number of phrases in Clause 7 Article 1 as follows: to replace the phrase “Clause 32 Article 1 of Circular No. 39/2018/TT-BTC” with the phrase “Clause 32 Article 1 of Circular No. 39/2018/TT-BTC, as amended and supplemented by Clauses 25 and 26 Article 1 of Circular No. 121/2025/TT-BTC”; to replace the phrase “Clause 28 Article 1 of Circular No. 39/2018/TT-BTC” with the phrase “Clause 20 Article 1 of Circular No. 121/2025/TT-BTC”; to replace the phrase “Circular No. 39/2018/TT-BTC” with the phrase “Circular No. 39/2018/TT-BTC, as amended and supplemented by Circular No. 121/2025/TT-BTC”;

k) To annul the phrase: “01 copy” in Clause 4 Article 1;

l) To annul Clauses 8 and 9 Article 1.

4. To replace and annul a number of phrases of Articles 2 and 5 of Circular No. 56/2019/TT-BTC as follows:

a) To replace the phrase “Clause 2 Article 1 of the Government’s Decree No. 59/2018/ND-CP dated April 20, 2018” with the phrase “Clause 1 Article 1 of Decree No. 167/2025/ND-CP” in Clause 2 Article 2;

b) To replace the phrase “Clause 12 Article 1 of Decree No. 59/2018/ND-CP” with the phrase “Clause 12 Article 1 of Decree No. 167/2025/ND-CP” in Clause 3 Article 2;

c) To replace the phrase “the Government’s Decree No. 59/2018/ND-CP dated April 20, 2018” with the phrase “Decree No. 167/2025/ND-CP” in Clause 4 Article 2;

d) To replace the phrase “Clause 5 Article 1 of Circular No. 39/2018/TT-BTC” with the phrase “Article 16 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 5 Article 1 of Circular No. 39/2018/TT-BTC and Clause 4 Article 1 of Circular No. 121/2025/TT-BTC” in Clause 6 Article 2;

dd) To replace the phrase “yellow channel” with the phrase “channel 2”; to replace the phrase “red channel” with the phrase “channel 3” in Clause 7 Article 2;

 e) To replace a number of phrases in Clause 8 Article 2 of Circular No. 56/2019/TT-BTC as follows: to replace the phrase “Articles 23 and 24 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clauses 12 and 13 Article 1 of Circular No. 39/2018/TT-BTC” with the phrase “Article 23 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 12 of Circular No. 39/2018/TT-BTC, Article 24 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 11 Article 1 of Circular No. 121/2025/TT-BTC”; to replace the phrase “Article 26 of Circular No. 38/2015/TT-BTC and Clauses 9, 14, 15 and 16 Article 1 of Circular No. 39/2018/TT-BTC” with the phrase “Article 26 of Circular No. 38/2015/TT-BTC, Clauses 15 and 16 Article 1 of Circular No. 39/2018/TT-BTC, and Clauses 8 and 12 Article 1 of Circular No. 121/2025/TT-BTC”; to replace the phrase “Clause 18 Article 1 of Circular No. 39/2018/TT-BTC” with the phrase “Clause 18 Article 1 of Circular No. 39/2018/TT-BTC, as amended and supplemented by Clause 14 Article 1 of Circular No. 121/2025/TT-BTC”; to replace the phrase “Clause 19 Article 1 of Circular No. 39/2018/TT-BTC” with the phrase “Clause 19 Article 1 of Circular No. 39/2018/TT-BTC, as amended and supplemented by Clause 15 Article 1 of Circular No. 121/2025/TT-BTC”; to replace the phrase “Clause 12 Article 1 of Decree No. 59/2018/ND-CP” with the phrase “Clause 12 Article 1 of Decree No. 167/2025/ND-CP”; to replace the phrase “red channel” with the phrase “channel 3”;

g) To replace the phrase “Circular No. 38/2015/TT-BTC and as amended and supplemented by Circular No. 39/2018/TT-BTC” with the phrase “Circular No. 38/2015/TT-BTC, as amended and supplemented by Circular No. 39/2018/TT-BTC and Circular No. 121/2025/TT-BTC” in Clause 9 Article 2;

h) To replace a number of phrases in Clause 10 Article 2 as follows: to replace the phrase “Clause 32 Article 1 of Circular No. 39/2018/TT-BTC” with the phrase “Clause 32 Article 1 of Circular No. 39/2018/TT-BTC, as amended and supplemented by Clauses 25 and 26 Article 1 of Circular No. 121/2025/TT-BTC”; to replace the phrase “Clause 28 Article 1 of Circular No. 39/2018/TT-BTC” with the phrase “Clause 20 Article 1 of Circular No. 121/2025/TT-BTC”; to replace the phrase “Circular No. 39/2018/TT-BTC” with the phrase “Circular No. 39/2018/TT-BTC, as amended and supplemented by Circular No. 121/2025/TT-BTC”;

i) To replace the phrase “Clause 11 Article 1 of Circular No. 39/2018/TT-BTC” with the phrase “Clause 10 Article 1 of Circular No. 121/2025/TT-BTC” in Clause 12 Article 2;

k) To replace the phrase “Clause 29 Article 1 of Circular No. 39/2018/TT-BTC” with the phrase “Clause 21 Article 1 of Circular No. 121/2025/TT-BTC” in Clause 17 Article 2;

l) To replace the phrase “General Department of Customs” with the phrase “provincial-level Customs Department” in Clause 4 Article 5;

m) To annul the phrase “01 copy” in Clause 6 Article 2.

5. To replace a number of phrases in Circular No. 29/2025/TT-BTC as follows:

a) To replace the phrase “Clause 12 Article 1 of Decree No. 59/2018/ND-CP” with the phrase “Clause 12 Article 1 of Decree No. 167/2025/ND-CP” in Clause 1 Article 1;

b) To replace the phrase “Clause 9 Article 1 of Circular No. 39/2018/TT-BTC” with the phrase “Clause 8 Article 1 of Circular No. 121/2025/TT-BTC” in Clause 2 Article 1; 

c) To replace the phrase “Border-gate Customs, Customs outside the border-gate area” with the phrase “Customs” in Clauses 2, 3 and 4 Article 3;

d) To replace the phrase “Clause 2 Article 17” with the phrase “Article 17” in Clause 5 Article 3.

6. To amend, supplement and annul a number of forms and Appendices to Circular No. 49/2015/TT-BTC, as amended and supplemented by Circular No. 56/2019/TT-BTC, as follows:

a) To replace Form No. HQ 01-BKCTHH in List 1 enclosed with Circular No. 56/2019/TT-BTC dated August 23, 2019 of the Minister of Finance amending and supplementing a number of articles of Circular No. 49/2015/TT-BTC dated April 14, 2015 providing customs procedures for mails and parcels and bales of imports and exports sent via postal services provided by designated enterprises, and Circular No. 191/2015/TT-BTC dated November 24, 2015 providing customs procedures for exported, imported and transited goods sent via international express delivery services, with Form No. HQ 01a-BKCTHH and Form No. HQ 01b-BKCTHH in Section I Appendix I enclosed with this Circular.

b) To replace Form No. HQ 06-BKTKTGT in List 1 enclosed with Circular No. 56/2019/TT-BTC with Form No. HQ06-BKTKTGT in Section I Appendix I enclosed with this Circular.

c) To replace Appendix I in List 1 enclosed with Circular No. 56/2019/TT-BTC with Appendix II enclosed with this Circular.

d) To replace Appendix III in List 1 enclosed with Circular No. 56/2019/TT-BTC with Appendix III enclosed with this Circular.

dd) To amend and supplement the instructions for completing the information criteria at Point b Clause 2 Appendix II in List 1 enclosed with Circular No. 56/2019/TT-BTC as follows: For the information criterion “upper left corner of the declaration”, the customs declarant shall state the name of the Customs office where the declaration is registered; in Box No. 29 of Point 2b: VAT - “Taxable value” means “Total VAT taxable value”; “Tax rate (%)/Tax amount” means “the VAT rate as prescribed”; “Tax amount” means “the total amount of tax payable at the applicable VAT rate”.

e) To add Form No. HQ 08-BTH-TT to Appendix I enclosed with this Circular.

g) To annul: Form No. HQ 02-BKHBCN and Form No. HQ 03-BKHBCX enclosed with Circular No. 49/2015/TT-BTC; Form No. HQ 02-BKHBCN and Form No. HQ 03-BKHBCX in List 1 enclosed with Circular No. 56/2019/TT-BTC.

h) To annul Form No. HQ 04-TKHBCXNT and Form No. HQ 05-BTKHBC enclosed with Circular No. 49/2015/TT-BTC.

7. To amend and supplement a number of forms and Appendices to Circular No. 191/2015/TT-BTC, as amended and supplemented by Circular No. 56/2019/TT-BTC and Circular No. 29/2025/TT-BTC, as follows:

a) To replace Form No. HQ 02-BKTKTGT in Appendix I enclosed with Circular No. 29/2025/TT-BTC dated May 26, 2025 of the Minister of Finance amending and supplementing a number of articles of Circular No. 191/2015/TT-BTC dated November 24, 2015 providing customs procedures for exported, imported and transited goods sent via international express delivery services, as amended and supplemented by Circular No. 56/2019/TT-BTC dated August 23, 2019 of the Minister of Finance, with Form No. HQ 02-BKTKTGT in Section II Appendix I enclosed with this Circular.

b) To replace Form No. HQ 06a-BKCTHH in Appendix I enclosed with Circular No. 29/2025/TT-BTC with Form No. HQ 06a-BKCTHH in Section II Appendix I enclosed with this Circular.

c) To replace Form No. HQ 06b-BKCTHH in Appendix I enclosed with Circular No. 29/2025/TT-BTC with Form No. HQ 06b-BKCTHH in Section II Appendix I enclosed with this Circular.

d) To replace Section I Appendix II in List 2 enclosed with Circular No. 56/2019/TT-BTC and Section II Appendix II in List 2 enclosed with Circular No. 56/2019/TT-BTC, as amended and supplemented by Appendix II to Circular No. 29/2025/TT-BTC, with Appendix IV enclosed with this Circular.

dd) To replace Appendix III in List 2 enclosed with Circular No. 56/2019/TT-BTC with Appendix V enclosed with this Circular.

Article 4. Implementation provisions

1. This Circular shall take effect on November 16, 2026.

2. The provincial-level Customs Departments shall develop the e-customs data processing system and issue data message formats to meet the requirements specified in this Circular.

3. In case a treaty to which Vietnam is a contracting party contains provisions on the time limit for goods release, the provincial-level Customs Departments shall comply with such treaty.

4. In case of any change to the functions, tasks or names of the agencies and organizations assigned responsibilities under this Circular, the new functions, tasks or names of such agencies and organizations shall apply.

5. In the course of implementation of this Circular, if the relevant documents referred to in this Circular are amended, supplemented or replaced, the amending, supplementing or replacing ones shall prevail.

6. Any problems arising in the course of implementation of this Circular should be reported to the Ministry of Finance (via the provincial-level Customs Departments) for summarization and guidance for settlement./.

* All Appendices are not translated herein.