Circular 113/2025/TT-BTC receipts for duties on exported and imported goods, customs charges and fees for goods and means of transport in transit

CIRCULAR

On receipts for the collection of duties on exported and imported goods, customs charges and fees for goods and means of transport in transit

Pursuant to the Law on Tax Administration No. 38/2019/QH14;

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

Pursuant to the Government’s Decree No. 123/2020/ND-CP dated June 19, 2014, on invoices and documents, and the Government’s Decree No. 70/2025/ND-CP dated March 20, 2025, amending and supplementing a number of articles of the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents;

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; and the Government’s Decree No. 167/2025/ND-CP dated June 30, 2025, amending and supplementing a number of articles of 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;

Pursuant to the Government's Decree No. 29/2025/ND-CP dated February 24, 2025, defining the functions, tasks, powers and organizational structures of the Ministry of Finance; and the Government’s Decree No. 166/2025/ND-CP dated June 30, 2025, amending and supplementing a number of articles of the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025, defining the functions, tasks, powers and organizational structures of the Ministry of Finance;

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

The Minister of Finance hereby promulgates the Circular on receipts for the collection of duties on exported and imported goods, customs charges and fees for goods and means of transport in transit.

Article 1. Scope of regulation

1. This Circular provides regulations on receipts for the collection of duties on exported and imported goods, customs charges and fees for goods and means of transport in transit, including principles for making, management, and use of receipts; contents of receipts; and responsibilities of customs offices in the receipt management.

2. Matters related to the management and use of receipts for the collection of duties on exported and imported goods, customs charges and fees for goods and means of transport in transit, that are not prescribed in Clause 1 of this Article shall be implemented in accordance with the following documents:

a) The Government's Decree No. 11/2020/ND-CP dated January 20, 2020, prescribing administrative procedures in the field of State Treasury;

b) The Government’s Decree No. 123/2020/ND-CP dated June 19, 2014, on invoices and documents, as amended and supplemented under the Government’s Decree No. 70/2025/ND-CP dated March 20, 2025;

c) The Ministry of Finance's Circular No. 32/2025/TT-BTC dated May 31, 2025, guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019, the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents, and Decree No. 70/2025/ND-CP dated March 20, 2025, amending and supplementing a number of articles of Decree No. 123/2020/ND-CP.

Article 2. Subjects of application

1. International postal and express mail service providers for exported and imported goods that pay duties, customs charges, and fees for goods in transit on behalf of the goods owners in accordance with the customs law.

2. Organizations authorized to collect customs charges and fees for goods and means of transport in transit in accordance with the law on charges and fees.

3. Owners of exported and imported goods sent via postal or express mail services.

4. Organizations and individuals paying customs charges and fees for goods and means of transport in transit.

5. Customs offices.

Article 3. Contents of receipts

1. The contents of receipts shall comply with Clause 2, Article 32 and Article 32a of Decree No. 123/2020/ND-CP, as amended and supplemented under Clauses 18 and 19, Article 1 of Decree No. 70/2025/ND-CP.

2. The receipt form numbers and forms shall be as specified in Appendix I and Appendix II to this Circular.

Article 4. Principles for creation and issuance of receipts

1. International postal and express mail service providers that collect duties, charges, and fees, and organizations authorized to collect customs charges and fees for goods and means of transport in transit (hereinafter collectively referred to as collectors), shall create and issue receipts evidencing the collection of such duties, charges, and fees, and shall deliver the such receipts to duty, charge or fee payers, with the contents of the receipts complying with Article 3 of this Circular.

2. Organizations collecting customs charges and fees for goods and means of transport in transit may authorize another party to make receipts for the collection of charges and fees. Receipts prepared under such authorization for a third party shall continue to bear the name of the charge and fee collector as the authorizing party. The authorization for collection shall be established in writing between the authorizing party and the authorized party and shall fully specify the information relating to the authorized receipts, including the purpose, term, and settlement method of the authorization, and shall be notified to the customs office upon issuance of the receipts.

Article 5. Registration for use and notification of issuance of receipts

1. Registration for use of e-receipts via the portal of the Department of Vietnam Customs shall be carried out in accordance with Article 34 of Decree No. 123/2020/ND-CP, as amended and supplemented under Clause 21, Article 1 of Decree No. 70/2025/ND-CP.

2. The notification of issuance of printed or self-printed receipts shall be submitted to the regional Customs Sub-department where the collector is headquartered, in accordance with Article 36 of Decree No. 123/2020/ND-CP, as amended and supplemented under Clause 24, Article 1 of Decree No. 70/2025/ND-CP.

The regional Customs Sub-department shall update information on the issuance of receipts on the Customs sector’s website.

3. Receipts printed on order by the customs office shall be subject to a receipt issuance notification before their sale or first-time issuance. Such notification shall be sent to all regional Customs Sub-departments nationwide within 10 working days from the date of issuance of the notification and before sale or issuance. Upon issuance, it must be ensured that receipt numbers are not duplicated within the same receipt series.

Where the Department of Vietnam Customs has posted the notification of receipt issuance on its website, it is not required to send such notification to the regional Customs Sub-departments.

In case of any change to the contents of the issued notification, the customs office shall carry out procedures for a new issuance notification in accordance with the above guidance.

4. The registration for use of e-receipts, notification of issuance of printed or self-printed receipts, and the use of receipts shall comply with the laws on e-transactions, accounting, taxation, tax administration, and this Circular.

Article 6. Use of receipts

1. Before using receipts, collectors shall register the use with the customs office or carry out the notification of issuance in accordance with Article 5 of this Circular.

2. Collectors shall deliver receipts to owners of exported and imported goods sent via postal or express mail services, and to organizations and individuals paying customs charges and fees for goods and means of transport in transit, at the time of collecting duties, charges, and fees as prescribed.

3. Organizations and individuals may use legal receipts for accounting purposes in connection with the purchase of goods and services in accordance with the law on accounting; the declaration and payment of duties, charges, and fees shall comply with the law on tax administration.

Article 7. Handling of receipts

1. Handling of e-receipts

a) Where an e-receipt has been issued and there is a change in the amount of duties, charges, or fees, the collector shall issue an additional e-receipt for the difference, reflecting the arising economic transaction (with decreases recorded as negative amounts (-) or increases recorded as positive amounts (+), as appropriate to actual circumstances);

b) The collector shall notify the incorrectly issued receipt, using Form No. 04/SS-CTDT provided in Appendix IA to with Decree No. 123/2020/ND-CP;

c) The collector shall submit a report on the use of receipts, using Form No. BC26/BLDT provided in Appendix IA to Decree No. 123/2020/ND-CP to the customs office in accordance with the Law on Tax Administration and its guiding documents.

2. Handling of self-printed paper receipts

a) Where a receipt has been created but not yet delivered to the customer and an error is detected, the collector shall cancel the receipt in accordance with Article 39 of Decree No. 123/2020/ND-CP, as amended and supplemented under Clause 26, Article 1 of Decree No. 70/2025/ND-CP;

b) Where a receipt has been created and delivered to the customer but goods have not yet been delivered or services have not yet been provided, and an error is detected, such receipt shall be canceled; the collector and the customer shall prepare a written record on the retrieval of the incorrectly issued receipt for destruction in accordance with Article 39 of Decree No. 123/2020/ND-CP, as amended and supplemented under Clause 26, Article 1 of Decree No. 70/2025/ND-CP;

c) Where after a receipt has been created and delivered to the customer and goods have been delivered, and the collector detects an error or omission, or where the customs office determines payable duties for a customs declaration for which taxes have already been collected:

c.1) In case of an upward adjustment of duties, charges, or fees payable, the enterprise shall issue an additional receipt stating the increased amount and clearly indicating that it is an upward adjustment for receipt No. …, series …

c.2) In case of a downward adjustment of the amount of duties, charges, or fees payable, the international postal and express mail service provider and the customer shall prepare a written record or enter into a written agreement clearly specifying the errors or omissions or the reasons for the downward adjustment of duties, charges, or fees, and stating that such adjustment applies to receipt No. …, series ….

d) Handling of lost, burnt, or damaged receipts

Where a receipt has been duly issued but is subsequently lost, burnt, or damaged by the collector or the customer, the collector and the customer shall prepare a written record describing the incident, clearly specifying which copy of the receipt was used by the collector for the declaration and payment of duties, charges, and fees, and in which month; such record shall be signed by the legal representative (or authorized person), with the full name stated, and sealed (if any). The collector shall make a copy of the retained copy of the receipt, certify it with the signature of the legal representative and affix a seal, and provide it to the customer. The customer may use such copy together with the written record as an accounting document and for tax declaration purposes. The collector and the customer shall bear responsibility for the accuracy of the information relating to the loss, burning, or damage of the receipt;

Where the collector detects the loss, burning, or damage of issued or unissued receipts, it shall prepare a report in accordance with Clause 1, Article 40 of Decree No. 123/2020/NDĐ-CP, as amended and supplemented under Clause 27, Article 1 of Decree No. 70/2025/ND-CP, and notify the customs office where the issuance of receipts was registered;

dd) Where a receipt has been created but the customer refuses to receive the goods or changes the customs clearance method, the collector shall retrieve the receipt and handle it in accordance with the guidance set forth in Clause 4, Article 8 of this Circular.

e) Destruction of receipts

Cases of destruction of receipts, as well as the order and procedures for destruction, shall comply with Article 39 of Decree No. 123/2020/ND-CP, as amended and supplemented under Clause 26, Article 1 of Decree No. 70/2025/ND-CP.

The deadline for destruction of receipts shall be no later than thirty (30) days from the date of notification to the regional Customs Sub-department where the collector registered the customs declaration. Where the collector retains receipts notified as no longer valid for use by the customs office, such receipts shall be destroyed within ten (10) days from the date of the customs offices’ notification.

g) During the course of using receipts, the collector shall report on the status of use of printed and self-printed receipts in accordance with Article 38 of Decree No. 123/2020/ND-CP, as amended and supplemented under Clause 25, Article 1 of Decree No. 70/2025/ND-CP.

Article 8. Management of receipts

1. The collector shall be responsible for managing receipts that have been created or not yet created as prescribed; where a loss, fire, or damage to receipts, whether created or not yet created, is detected, it shall prepare a report on such loss, fire, or damage and notify the customs office where the export or import customs declarations arise. Such report shall be made in accordance with Form No. BC21/BLG provided in Appendix IA to Decree No. 123/2020/ND-CP and submitted no later than five (05) days from the date on which the loss, fire, or damage to the receipts occurs. Where the last day of the time limit (the 5^th day) falls on a statutory holiday, the last day of the time limit shall be the immediately following working day.

2. Receipts shall be stored in computer systems in compliance with information security requirements and archived and preserved in accordance with regulations on storage and preservation of accounting documents. The storage and preservation of receipts shall ensure their availability for exploitation, inspection, and printing by functional agencies upon request.

3. All e-documents shall be archived and their integrity ensured; regulations of law on the safety and security of electronic data systems shall be complied with.

4. Compliance with inspections, examinations, and reconciliations by tax administration agencies and other competent agencies shall be ensured in accordance with law.

Article 9. Responsibilities of the collectors and customs offices

1. Responsibilities of the collectors

a) To notify the issuance of receipts, register the use of receipts, and manage receipts in accordance with the guidance set forth in Articles 5, 6, 7, and 8 of this Circular; to use and manage receipts in accordance with the tax law and the law on charges and fees;

b) To make reports on the use of receipts, using Form No. BC26/BLDT or Form No. BC26/BLG in Appendix IA to Decree No. 123/2020/ND-CP, and other reports as prescribed.

2. Responsibilities of customs offices

a) The Department of Vietnam Customs shall, based on the collectors’ receipt issuance contents as guided in Article 3 of this Circular, organize the development of an information data system on receipt issuance on its website to enable organizations and individuals to access necessary information on receipts whose issuance has been notified by collectors;

b) To manage the issuance, use, and management of duty, charge and fee receipts of collectors in accordance with the guidance set forth in Articles 5, 6, and 7 of this Circular;

c) To examine receipt issuance notifications and reports sent by collectors;

d) To monitor and inspect the creation, issuance, use, and destruction of documents in accordance with regulations of the Ministry of Finance, within the scope of delegated tax administration authority;

d) The Department of Vietnam Customs shall develop and publish the components containing professional data of e-documents and digital signature data, as well as provide tools for displaying the contents of e-documents in accordance with regulations.

Article 10. Effect

1. This Circular takes effect from January 01, 2026, and replaces the Ministry of Finance's Circular No. 178/2011/TT-BTC dated December 8, 2011, providing guidance on the creation, issuance, use, and management of receipts for the collection of customs duties and fees on exported and imported goods by enterprises engaged in international air express delivery services.

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