Circular 154/2026/TT-BTC amend Circular 80/2019/TT-BTC on customs procedures, and management of taxes, charges and fees for exports and imports

 CIRCULAR

Amending and supplementing a number of articles of the Minister of Finance's Circular No. 80/2019/TT-BTC dated November 15, 2019, guiding customs procedures, and management of taxes, charges and fees for exports and imports under the Government’ Decree No. 14/2018/ND-CP of January 23, 2018, prescribing in detail border trade activities

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 Law on Tax Administration No. 108/2025/QH15;

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 Foreign Trade Management No. 05/2017/QH14;

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. 14/2018/ND-CP prescribing in detail border trade activities, amended and supplemented under Decree No. 122/2024/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, amended and supplemented under Decree No. 18/2021/ND-CP and Decree No. 182/2025/ND-CP;

Pursuant to the Government’s Decree No. 292/2026/ND-CP detailing a number of articles of the Law on Foreign Trade Management;

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 and Decree No. 299/2025/ND-CP;

Pursuant to the Government’s Decree No. 01/2015/ND-CP detailing customs operation areas and responsibilities for coordination in the prevention and combat of smuggling and illegal cross-border transportation of goods, amended and supplemented under Decree No. 12/2018/ND-CP and Decree No. 153/2026/ND-CP;

Pursuant to the Government’s Decree No. 376/2026/ND-CP defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

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

The Minister of Finance hereby promulgates the Circular amending and supplementing a number of articles of the Minister of Finance's Circular No. 80/2019/TT-BTC dated November 15, 2019, guiding customs procedures, and management of taxes, charges and fees for exports and imports under the Government’ Decree No. 14/2018/ND-CP of January 23, 2018, prescribing in detail border trade activities.

Article 1. To amend and supplement Article 4 as follows:

“Article 4. Customs procedures, management of taxes, charges and fees for imports purchased by traders from border residents

1. When purchasing imported goods that have benefited from border residents’ duty-free allowances at border markets under Clauses 1 and 2, Article 14 of the Government’s Decree No. 14/2018/ND-CP prescribing in detail border trade activities, traders shall carry out customs procedures in the same manner as for goods imported across border gates by traders as guided in Article 3 of this Circular. Traders shall declare the numbers of border residents’ customs declarations in the bill of lading number field of the customs declaration and attach the border residents’ customs declarations to the system. In case of paper-based customs declarations, such declarations shall be submitted together with the customs dossier.

The time limit for submitting customs dossiers is 30 days after the date of purchase of goods.

2. Places for customs clearance: Traders purchasing goods of border residents at border-gate areas under Article 6 of Decree No. 14/2018/ND-CP shall make customs declarations and customs declaration registration at the nearest border-gate customs offices of the places where they have purchased the goods.

3. Traders purchasing imports of border residents may sell or transport the purchased goods from border-gate areas or places for goods gathering and inspection prescribed in Clause 4 of this Article into the inland only after completing customs procedures, fully paying taxes and other amounts (if any) under law. Traders may use the cleared customs declarations as documents for sale and transportation of goods into the inland.

4. Upon the performance of import procedures, goods purchased by traders from border residents shall be gathered at any of the following places: warehouses, yards, or places for centralized goods gathering, inspection and customs supervision in border-gate areas. The arrangement of places for gathering goods purchased by traders from border residents must ensure that no congestion of goods or vehicles occurs.

5. Where goods traded or exchanged by border residents have fully satisfied all obligations concerning taxes, charges, fees and other amounts payable (if any), import goods management policies, and regulations on goods quality inspection, traders shall not be required to carry out customs procedures for goods purchased from border residents.

Whether the goods fully satisfy the conditions prescribed in this Clause shall be determined based on dossiers, documents, electronic data, or information provided by competent agencies in accordance with law.

Where goods purchased from border residents are transported or sold in the inland, traders shall issue e-invoices in accordance with law.”

Article 2. To amend and supplement Article 5 as follows:

“Article 5. Customs inspection and supervision of traders’ exports and imports and imports purchased by traders from border residents

Customs inspection and supervision of traders’ exports and imports and imports purchased by traders from border residents shall be conducted as follows: Goods shall be subject to customs inspection and supervision from the time they are gathered at warehouses, yards, or places for centralized goods gathering, inspection and customs supervision in border-gate areas until customs procedures are completed and the goods are taken out of the customs supervision area. Customs offices shall conduct dossier examination and physical inspection of goods in accordance with Decree No. 08/2015/ND-CP detailing, and providing measures to implement, the Customs Law regarding customs procedures and customs inspection, supervision and control, as amended and supplemented under Decree No. 167/2025/ND-CP, and guided under 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 under Circular No. 39/2018/TT-BTC and Circular No. 121/2025/TT-BTC; and other legal documents concerning customs inspection and supervision.”

Article 3. To amend and supplement Article 6 as follows:

“Article 6. Customs procedures, management of taxes, charges and fees for border residents’ exports and imports

1. Border residents’ trading and exchange of goods across border gates or border crossings are export and import activities under law. Border residents’ exports or imports shall be eligible for duty-free allowances as prescribed in Appendix V to Decree No. 134/2016/ND-CP detailing a number of articles of, and measures to implement, the Law on Import Duty and Export Duty, and relevant legal documents.

2. When transporting goods traded or exchanged across border gates, border residents shall fully declare the information specified in Appendix I to this Circular via the electronic customs data processing system and assume responsibility before law for the declared information. Where the system encounters a malfunction or does not yet meet the requirements, the border-gate customs office shall instruct border residents to make paper-based customs declarations using the form provided in Appendix II to this Circular. Once the system resumes operation, customs officers shall update the information contained in the paper-based customs declarations and the decisions on customs clearance or release of goods in the system.

3. Goods traded or exchanged by border residents shall be declared and subject to customs procedures. Obligations concerning taxes (where the duty-free allowance is exceeded), charges, fees, and other amounts payable (if any) shall be fully fulfilled in accordance with law.

In case of insufficiently declared information on imported goods, the customs office shall conduct physical inspection of the goods directly at border gates or border crossings to determine their names, types and quantities as a basis for calculating and collecting taxes and other amounts payable (if any) in accordance with law.

Border residents may only import goods included in the List of goods provided in the Appendix to the Minister of Industry and Trade’s Circular No. 34/2025/TT-BCT amending and supplementing a number of articles of Circular No. 02/2018/TT-BCT of February 27, 2018, detailing the List of goods purchased and exchanged by border residents.

4. Goods exported and imported goods exceeding the duty-free allowance under border residents’ goods trading and exchange activities shall fully comply with the tax law and commodity policies.

5. Border-gate customs offices shall receive the border residents’ export and import declarations via the electronic customs data processing system and confirm customs clearance in the system or on paper-based customs declarations where the electronic customs data processing system encounters a malfunction.

6. At border gates or border crossings where State Treasury offices or commercial banks do not establish points for collecting taxes and other amounts payable to the state budget, customs offices shall collect taxes and other amounts (if any) in accordance with regulations, either in cash or through other electronic payment methods (digital banking applications, e-wallets, bank cards, etc.), and issue payment receipts. The remittance of taxes collected from taxpayers into the state budget shall comply with Article 3 and Clause 3 Article 21 of Circular No. 184/2015/TT-BTC prescribing procedures for tax declaration, tax payment guarantees, collection and payment of taxes, late payment interest, fines, charges, fees and other amounts for goods exported, imported or in transit and vehicles on exit, entry or in transit.

7. Goods traded and exchanged across border gates and border crossings by border residents shall be subject to quarantine, quality control and food safety inspection under Article 15 of Decree No. 14/2018/ND-CP.

8. For border residents’ imports which are within the duty-free allowance but not used for their production and consumption, their resale shall be accompanied by the border residents’ imports declarations for purchasing traders to make registration and declaration with customs offices under Article 4 of this Circular.”

Article 4. To amend and supplement Article 7 as follows:

“Article 7. Customs inspection and supervision of border residents’ exports and imports

1. The physical inspection of exports of border residents shall be decided by the head of a border-gate customs team on the basis of information on the goods prescribed in Articles 29 and 30 of Decree No. 08/2015/ND-CP which was amended and supplemented under Decree No. 167/2025/ND-CP, and guided under Circular No. 38/2015/TT-BTC which was amended and supplemented under Circular No. 39/2018/TT-BTC and Circular No. 121/2025/TT-BTC, and other legal documents related to customs inspection.

2. Border residents’ imports in excess of the duty-free allowance prescribed in Article 13 of Decree No. 14/2018/ND-CP shall be subject to physical inspection upon performance of customs procedures.

3. In case of physical inspection of goods, the inspecting border-gate customs officer shall update the inspection results in the system, or in case of paper-based customs declarations, give his/her signature and append the official seal in the section for physical inspection reserved for the customs office (at the bottom of the declaration).

4. Customs supervision of border residents’ exports and imports: Customs officers shall directly supervise goods at border gates or border crossings and confirm supervision in the system once the goods have completed customs procedures and meet the conditions for removal from the customs supervision area. In case of paper-based customs declarations, customs officers shall certify supervision, sign and affix their official seals in the supervision section at the bottom of the declarations once the goods have completed customs procedures and meet the conditions for removal from the customs supervision area.

5. In case the electronic customs data processing system encounters a malfunction, border-gate customs offices shall open books for monitoring and receiving border residents’ exports and imports declarations, made according to the form provided in Appendix III to this Circular.”

Article 5. To replace a number of phrases of Circular No. 80/2019/TT-BTC as follows:

1. To replace the phrase “the General Department of Customs” with the phrase “the Customs Department” in Article 8, Clauses 1 and 3 Article 9, Clause 2 Article 10, Clause 2 Article 11, and Appendix IV;

2. To replace the phrase “Customs Department of .... province/city” with the phrase “regional customs sub-department” in Appendix IV;

3. To replace the phrase “border-gate customs branch” with the phrase “border-gate customs offices” in Clause 2 Article 9, Article 10, and Appendix IV;

4. To replace the phrase “the General Director of Customs” with the phrase “the Director General of the Customs Department” in Clause 1 Article 11;

5. To replace the phrase “the Director” with the phrase “head of border-gate customs office” in Appendix IV;

6. To replace the phrase “leader of the customs branch” with the phrase “leader of border-gate customs office” in Appendix IV;

7. To replace the phrase “the Ministry of Agriculture and Rural Development” with the phrase “the Ministry of Agriculture and Environment” in Article 8;

8. To remove the phrase “Form STDHCDBG 2019/HQVN” in Clause 2 Article 9;

9. To replace the phrase “Article 81 of the Government’s Decree No. 08/2015/ND-CP of January 21, 2015, which was amended and supplemented under Clause 49 Article 1 of Decree No. 59/2018/ND-CP of April 20, 2018” with the phrase “Article 81 of Decree No. 08/2015/ND-CP which was amended and supplemented under Clause 48 Article 1 of Decree No. 167/2025/ND-CP” in Clause 1 Article 10;

10. To replace the phrase “the Minister of Finance's Circular No. 50/2018/TT-BTC of May 23, 2018” with the phrase “Circular No. 127/2026/TT-BTC 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” in Clause 1 Article 10;

11. To replace the phrase “the Government’s Decree No. 08/2015/ND-CP of January 21, 2015, which was amended and supplemented under the Government’s Decree No. 59/2018/ND-CP of April 20, 2018, and the Minister of Finance’s Circular No. 38/2015/TT-BTC of March 25, 2015, which was amended and supplemented under the Minister of Finance’s Circular No. 39/2018/TT-BTC of April 20, 2018” with the phrase “Decree No. 08/2015/ND-CP detailing, and providing measures to implement, the Customs Law regarding customs procedures and customs inspection, supervision and control, as amended and supplemented under Decree No. 167/2025/ND-CP, and guided under 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 under Circular No. 39/2018/TT-BTC and Circular No. 121/2025/TT-BTC” in Clause 1 Article 3;

12. To replace the phrase “People’s identity card/laissez-passer number” with the phrase “personal identification number/citizen’s identity card number” in Appendix VI;

13. To replace Appendix I to Circular No. 80/2019/TT-BTC with Appendix I to this Circular;

14. To replace Appendix II to Circular No. 80/2019/TT-BTC with Appendix II to this Circular;

15. To replace Appendix III to Circular No. 80/2019/TT-BTC with Appendix III to this Circular.

Article 6. Effect

1. This Circular takes effect from January 01, 2027.

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

3. Any difficulties arising in the course of implementation of this Circular should be reported to the Ministry of Finance (via the Customs Department) for summarization and guidance for settlement./.