Circular No. 86/2026/TT-BTC issued on tax administration for exported and imported goods

The Minister of Finance has issued Circular No. 86/2026/TT-BTC dated June 30, 2026, providing for tax administration of exported and imported goods.

Circular No. 86/2026/TT-BTC (effective from July 1, 2026) provides regulations on tax administration of exported and imported goods in accordance with the contents assigned under the Law on Tax Administration 2025 and the Government's Decree No. 252/2026/ND-CP.

The Circular applies to taxpayers, customs authorities, customs officers, and other organizations and individuals involved in the tax administration of exported and imported goods.

Under Article 3, taxpayers shall make tax declarations on each occurrence in respect of export duty, import duty, value-added tax, special consumption tax, environmental protection tax, safeguard duty, anti-dumping duty, and countervailing duty.

Tax declaration, supplementary declaration, the time limit for submission of tax declaration dossiers, and information criteria shall comply with the customs legislation. The Circular also provides a number of cases in which tax declaration on each occurrence is not required, such as exported and imported electricity; goods sold in isolated areas at international airports; and certain transactions between priority enterprises and their partners in accordance with the customs legislation.

Under Article 4 of Circular No. 86/2026/TT-BTC, where goods are subject to analysis, classification or assessment; where the official price has not yet been determined; or where royalties or license fees arise and increase the customs value, taxpayers shall make supplementary declarations and pay the additional tax amount within five working days from the date such obligation arises in accordance with regulations. This serves as an important basis for determining tax liabilities after customs clearance.

In addition, Article 5 of Circular No. 86/2026/TT-BTC clearly provides for the date of tax payment applicable to each payment method. In the case of electronic tax payment, the date of tax payment is the date on which the transaction debiting the account of the taxpayer or the person making payment on the taxpayer's behalf is carried out and successfully confirmed by the payment service provider.

In cases of natural disasters, fires, epidemics, unexpected accidents, or relocation of production facilities under decisions of competent state agencies, Article 6 provides regulations on dossiers, procedures, competence, and conditions for extension of the time limit for payment of taxes, other state budget revenues, late-payment interest, and fines. During the extension period, taxpayers are not required to pay late-payment interest on the deferred amounts.

In addition, Article 7 provides guidance on the handling of overpaid taxes, other state budget revenues, late-payment interest, and fines, including dossiers and procedures for refunds, offsets, and recovery of amounts refunded contrary to regulations, thereby contributing to the uniform and transparent management of tax obligations.