Official Dispatch 16292/CHQ-GSQL 2026 regarding exchanging information on declaration of chemical ingredients

Respectfully addressed to: US-ASEAN Business Council (USABC)

(Address: Prime Business Center, 10^th Floor, Pacific Place Building, 83B Ly Thuong Kiet, Hoan Kiem Ward, Hanoi)

In response to the Official Dispatch No. USABC-HN-20260319-01 dated March 19, 2026 of the US-ASEAN Business Council (USABC) reporting the difficulties of member enterprises regarding the requirement to declare 100% of the ingredients in chemicals when carrying out import procedures, the Department of Customs hereby provides the following opinions:

1. Regarding customs procedures for exported and imported chemicals:

The customs offices carry out customs procedures for imported and exported chemicals in pursuance to the law regulations on customs and the law regulations on chemicals, specifically:

- The 2014 Law on Customs, the Government’s Decree No. 08/2015/ND-CP dated January 21, 2015 (as amended and supplemented under the Government’s Decree No. 167/2025/ND-CP dated June 30, 2025) and related guiding documents.

- The 2025 Law on Chemicals, the Government’s Decree No. 24/2026/ND-CP dated January 17, 2026, Decree No. 26/2026/ND-CP dated January 17, 2026 and related guiding documents.

Since the 2025 Law on Chemicals and its guiding documents took effect, the Department of Customs as well as regional Customs Branches have not issued any guiding document related to the import and export of chemicals. Customs inspection and supervision are always carried out consistently on the risk management principles in order to create maximum facilitation for enterprises that strictly comply with the law regulations.

2. Regarding the provision of information, technical documentation, and supporting documents related to imported and exported chemicals:

- As prescribed in Clause 5, Article 19 of the Law on Customs, customs officials have the right to request customs declarants to provide technical documentation and other information related to the commodities to identify their names and codes as a basis for tax assessment and implementation of the commodities management policies as prescribed in Clause 1, Article 26 of the Law on Customs.

- Regarding the customs dossier: The customs declarant does not have to submit any additional documentation other than the documentation in the customs dossier as prescribed in Article 16 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance (as amended and supplemented under Clause 5, Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance and Clause 4, Article 1 of Circular No. 121/2025/TT-BTC dated December 18, 2025 of the Ministry of Finance).

- Regarding customs declaration: As prescribed in indicator 1.78, Form No. 01, Appendix II to Circular No. 121/2025/TT-BTC dated December 18, 2025 of the Ministry of Finance, the customs declarant is responsible for clearly describing the name, ingredients, content, physico-chemical properties, etc. of each commodity so that the customs offices can use such information as a basis to identify the code and apply specialized management and tax policies.

- Regarding customs inspection: For declarations under the yellow and red channels, during the inspection of customs dossiers and the physical inspection of commodities, where the technical documentation and other information related to the exports or imports are insufficient for the customs authorities to look up for the names and codes of the commodities on Vietnam’s Nomenclature of Exports and Imports, or where the details of customs declaration and supporting documents in the customs dossier are inaccurate, incomplete, or inconsistent, the customs offices shall apply the provisions at Point b.3, Clause 1, Article 24 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance (as amended and supplemented under Clause 11, Article 1 of Circular No. 121/2025/TT-BTC). Accordingly, the customs declarant shall be required to provide additional technical documentation and supporting documents relating to the exports or imports. Where there remains insufficient basis for accurately identifying the imported or exported commodities, the customs offices shall conduct analysis and classification or seek expert assessment as a basis for deciding on customs clearance in accordance with the Government’s Clause 5, Article 29 of Decree No. 08/2015/ND-CP dated January 21, 2015 (as amended and supplemented under Clause 15, Article 1 of the Government’s Decree No. 167/2025/ND-CP dated June 30, 2025).

Chemicals are a special category of commodities for which in-depth expertise is required to determine the nature of the commodities, while the applicable management requirements are stringent and complex under the law regulations on chemicals (for example, hazardous chemicals with concentrations below the thresholds of 0.1%, 1%, or 5% may qualify for exemption from import/export permits or Certificates of Eligibility for Production/Trading). Pursuant to Clause 5, Article 19 of the Law on Customs, the customs offices may require customs declarants to provide additional information, technical documentation, and relevant supporting documents in cases where there is insufficient basis to verify the accuracy of the goods, specifically in the following cases: (i) where the customs dossier does not clearly indicate the ingredients of the commodities, resulting in insufficient basis to determine whether the commodities fall under the lists of conditional chemicals, chemicals subject to special control, or restricted chemicals; and (ii) where the customs dossier does not provide adequate information regarding the concentrations or contents of the ingredients of the chemicals, resulting in insufficient basis to determine whether the chemicals satisfy the conditions for exemption from permits or certificates (including the concentration thresholds of 0.1%, 1%, or 5% prescribed under specialized law regulations). In cases where the information and documents additionally provided by the customs declarant remain insufficient to establish the legal basis and grounds for accurately determining the nature and ingredients of the chemicals, the customs offices shall conduct analysis and classification or seek expert assessment as a basis for deciding on customs clearance in accordance with the law regulations.

In order to enhance the sense of responsibility among customs declarants and ensure compliance with the risk management principles applied by the customs offices, the Department of Customs respectfully requests the USABC to coordinate with the customs offices in disseminating to the business community the management policies applicable to exported and imported chemicals in accordance with the relevant specialized law regulations, thereby enabling importing enterprises to fully and accurately declare information relating to their imports in customs declarations when carrying out customs procedures.

3. Regarding the protection of commercial secrets:

Pursuant to Clause 2, Article 26 of Law No. 69/2025/QH15 on Chemicals, information contained in the Material Safety Data Sheet (MSDS/SDS), including chemical identifiers such as the CAS Registry Number and UN Number, as well as information on the purity of mixtures and the hazard levels of additives and impurities, does not fall within the scope of confidential information. Therefore, where the customs offices request the disclosure of the above-mentioned basic identification information for customs governance purposes, such request is in compliance with the specialized law regulations and does not violate the principles on protection of manufacturers’ trade secrets. Once enterprises provide complete information relating to the ingredients of chemicals as requested by the customs offices, shipments shall be promptly cleared through customs in accordance with the applicable regulations.

4. In addition, during the implementation of the 2025 Law on Chemicals and its guiding documents, the Department of Customs has proactively consolidated difficulties and obstacles arising in relation to the import and export of chemicals and has submitted recommendations to the Vietnam Chemicals Agency under the Ministry of Industry and Trade, requesting timely guidance so that the customs offices and enterprises may ensure consistent implementation of customs procedures for imported and exported chemicals. The Department of Customs will issue guidance to subordinate customs authorities immediately upon receipt of the official response from the Vietnam Chemicals Agency under the Ministry of Industry and Trade.

The Department of Customs highly appreciates the coordination and support extended by the US-ASEAN Business Council (USABC) over the past period and looks forward to continuing to receive your close cooperation in the time ahead.