Circular 29/2025/TT-BTC amend Circular 191/2015/TT-BTC prescribing customs procedures for imported, exported and in-transit goods sent via international express mail services

CIRCULAR

Amending and supplementing a number of articles of the Minister of Finance’s Circular No. 191/2015/TT-BTC dated November 24, 2015, prescribing customs procedures for imported, exported and in-transit goods sent via international express mail services, which was amended and supplemented under Circular No. 56/2019/TT-BTC dated August 23, 2019

Pursuant to the Customs Law dated June 23, 2014;

Pursuant to the Law on Import Duty and Export Duty dated April 06, 2016;

Pursuant to the Law on Excise Tax dated November 14, 2008; the Law Amending and Supplementing a Number of Articles of the Law on Excise Tax dated November 26, 2014; the Law Amending and Supplementing a Number of Articles of the Law on Public Investment, Law on Investment in the Form of Public-Private Partnership, Law on Investment, Housing Law, Bidding Law, Electricity Law, Law on Enterprises, Law on Excise Tax and the Law on Enforcement of Civil Judgments dated January 11, 2022;

Pursuant to the Law on Value-Added Tax dated June 3, 2008; the Law on Amending and Supplementing a Number of Articles of the Law on Value-Added Tax dated June 19, 2013; the Law Amending and Supplementing a Number of Articles of the Laws on Taxes dated November 26, 2014; the Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax, the Law on Excise Tax and the Law on Tax Administration dated April 06, 2016;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Law on Post dated June 17, 2010;

Pursuant to the National Assembly's Resolution No. 190/2025/QH15 dated February 19, 2025, providing for the settlement of certain issues related to the reorganization of the state apparatus;

Pursuant to the Government’s Decree No. 08/2015/ND-CP dated January 21, 2015, and the Government’s Decree No. 59/2018/ND-CP dated April 20, 2018, amending and supplementing a number of articles of Decree No. 08/2015/ND-CP of 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. 134/2016/ND-CP dated September 1, 2016, and the Government’s Decree No. 18/2021/ND-CP dated March 11, 2021, amending and supplementing a number of articles of Decree No. 134/2016/ND-CP of September 1, 2016, detailing a number of articles of, and measures to implement, the Law on Import Duty and Export Duty;

Pursuant to the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration;

Pursuant to the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

On the basis of the Prime Minister’s Decision No. 01/2025/QD-TTg dated January 3, 2025, on annulling in whole Decision No. 78/2010/QD-TTg dated November 30, 2010, on the level of value of imports sent via the express delivery service which are exempt from duty and tax;

At the proposal of the Director 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. 191/2015/TT-BTC dated November 24, 2015, prescribing customs procedures for imported, exported and in-transit goods sent via international express mail services, which was amended and supplemented under Circular No. 56/2019/TT-BTC dated August 23, 2019.

Article 1. Amending and supplementing a number of articles of the Minister of Finance’s Circular No. 191/2015/TT-BTC dated November 24, 2015, prescribing customs procedures for imported, exported and in-transit goods sent via international express mail services, amended and supplemented under Circular No. 56/2019/TT-BTC dated August 23, 2019

1. To amend Point a, Clause 2, Article 8 of Circular No. 191/2015/TT-BTC dated November 24, 2015, amended and supplemented under Clause 6, Article 2 of Circular No. 56/2019/TT-BTC dated August 23, 2019, as follows:

“a) A low-value imported goods declaration for Group-2 imported goods or a low-value exported goods declaration for Group-2 exported goods shall be made according to the information indicators specified in Section II, Appendix II, List 2 to this Circular.

In case a paper customs declaration is used in accordance with Clause 12, Article 1 of Decree No. 59/2018/ND-CP, the enterprise shall submit 02 original copies of the customs declaration using Form HQ/2015/XK or Form HQ/2015/NK in Appendix IV to Circular No. 38/2015/TT-BTC, duly completed according to the instructions in Section III, Appendix II, List 2 to this Circular.”

2. To amend Point a.3, Clause 1, Article 10 of Circular No. 191/2015/TT-BTC dated November 24, 2015, amended and supplemented under Clause 8, Article 2 of Circular No. 56/2019/TT-BTC dated August 23, 2019, as follows:

“a.3) Additional declaration: The information indicators to be additionally declared shall be made in accordance with the instructions provided in Section II, Appendix II, List 2 to this Circular, and in compliance with Article 20 of Circular No. 38/2015/TT-BTC, amended and supplemented under Clause 9, Article 1 of Circular No. 39/2018/TT-BTC.”

Article 2. Amending, supplementing and replacing Appendices to Circular No. 191/2015/TT-BTC, amended and supplemented under Circular No. 56/2019/TT-BTC

1. To replace Form HQ 02-BKTKTGT in Appendix I, List 2 to Circular No. 191/2015/TT-BTC, amended and supplemented under Circular No. 56/2019/TT-BTC, with Form HQ 02-BKTKTGT in Appendix II to this Circular.

2. To replace Form HQ 06-BKCTHH in Appendix I, List 2 to Circular No. 56/2019/TT-BTC, with Forms HQ 06a-BKCTHH and HQ 06b-BKCTHH to this Circular.

3. To replace Section II, Appendix II, List 2 to Circular No. 191/2015/TT-BTC, amended and supplemented under Circular No. 56/2019/TT-BTC, with Appendix II to this Circular.

4. To amend and supplement the instructions for completing information indicators at Point 2, Section III, Appendix II, List 2 to with Circular No. 191/2015/TT-BTC, amended and supplemented under Circular No. 56/2019/TT-BTC, as follows:

a) For the information indicator “top left corner of the declaration form,” the customs declarant shall indicate the name of the border-gate or non-border-gate customs office where the declaration is registered.

b) In Box No. 29 of Point 2b: VAT - “Taxable value” means “Total customs value”; “Tax rate (%)/Tax amount” means “VAT rate as prescribed”; “Tax payable” means “total tax amount payable according to the VAT rate.”

Article 3. Replacing a number of phrases in Circular No. 191/2015/TT-BTC, amended and supplemented under Circular No. 56/2019/TT-BTC

1. To replace the phrase “General Director of Customs” at Point b, Clause 2, Article 7 of Circular No. 191/2015/TT-BTC with “Director of Customs Department”.

2. To replace the phrase “Customs Branch” with “border-gate or non-border-gate customs office” in Clause 2, Article 9; Clauses 1 and 2, Article 12; Clauses 4 and 5, Article 14; Clause 2, Article 17 of Circular No. 191/2015/TT-BTC, amended and supplemented under Clauses 7, 11 and 16, Article 2 of Circular No. 56/2019/TT-BTC, and Section III, Appendix II, List 2 to Circular No. 191/2015/TT-BTC, amended and supplemented under Circular No. 56/2019/TT-BTC.

3. In Article 10 of Circular No. 191/2015/TT-BTC (amended and supplemented under Clause 8, Article 2 of Circular No. 56/2019/TT-BTC): To replace the phrase “Customs Branch” with “border-gate or non-border-gate customs office”, replace the phrase “border-gate customs branch” with “border-gate customs office”, and replace the phrase “the head of the customs branch” with “the head of customs team”.

4. In Clause 3, Article 12 of Circular No. 191/2015/TT-BTC (amended and supplemented under Clause 11, Article 2 of Circular No. 56/2019/TT-BTC): To replace the phrase “Customs Branch” with “border-gate or non-border-gate customs office”, and replace the phrase “border-gate customs branch” with “border-gate customs office”.

5. To replace the phrase “Clauses 3 and 4, Article 17” in Clause 3, Article 19 of Circular No. 191/2015/TT-BTC with “Clause 2, Article 17”.

6. To replace the phrase “Provincial, inter-provincial or municipal Customs Department” in Clause 1, Clause 3, Article 27 of Circular No. 191/2015/TT-BTC (amended and supplemented under Circular No. 56/2019/TT-BTC) with “Regional Customs Branch”.

7. To replace the phrase “General Department of Customs” in Article 4 of Circular No. 56/2019/TT-BTC with “Customs Department”.

Article 4. Amending and supplementing Article 4 of Circular No. 56/2019/TT-BTC

1. The Customs Department shall develop the e-customs data processing system which meets the requirements prescribed in this Circular.

2. In case a treaty to which Vietnam is a contracting party contains provisions on the time limit for goods release, the Customs Department shall comply with such treaty.

Article 5. Implementation provision

1. This Circular takes effect from July 9, 2025.

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

3. Any problems 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./.

* All Appendices are not translated herein.