Circular 47/2025/TT-BTC annulment of Circulars stipulating customs procedures applicable to exports and imports promulgated amidst COVID-19

CIRCULAR

Annulment of Circulars stipulating customs procedures applicable to exports and imports promulgated by the Minister of Finance amidst the COVID-19 pandemic

Pursuant to the Law on Promulgation of Legal Documents dated February 22, 2025;

Pursuant to Decree No. 79/2025/ND-CP dated April 1, 2025, of the Government, on inspection, review, codification, and handling of legal normative documents;

Pursuant to the Customs Law dated June 23, 2014;

Pursuant to Decree No. 08/2015/ND-CP dated January 21, 2015, of the Government, detailing, and providing measures to implement, the Customs Law regarding customs procedures and customs inspection, supervision and control; and Decree No. 59/2018/ND-CP dated April 20, 2018, of the Government, amending and supplementing a number of articles of Decree No. 08/2015/ND-CP;

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

At the proposal of the Director General of Customs;

The Minister of Finance hereby promulgates the Circular on annulment of Circulars stipulating customs procedures applicable to exports and imports promulgated by the Minister of Finance amidst the COVID-19 pandemic.

Article 1. Entire annulment of Circulars

The following Circulars are entirely annulled:

1. Circular No. 82/2021/TT-BTC dated September 30, 2021, of the Minister of Finance, providing customs supervision of imported goods in border gate transfer in case imported goods are congested or at risk of congestion at seaports where social distancing is implemented under the Prime Minister’s Directive No. 16/CT-TTg dated March 31, 2020, on urgent measures to prevent and control the COVID-19 pandemic.

2. Circular No. 121/2021/TT-BTC dated December 24, 2021, of the Minister of Finance, providing customs procedures for goods imported for the COVID-19 pandemic prevention and control, submission of documents in customs dossiers and physical inspection of imported goods and exported goods amidst the COVID-19 pandemic.

Article 2. Partial annulment of a Circular

To annul the provision of “Physical inspection of goods in this Clause only applies to bulk cargo and imports serving inward processing or export manufacturing and goods imported by export processing enterprises. To be specific:” in Clause 9, Article 29 of the Minister of Finance’s Circular No. 38/2015/TT-BTC dated March 25, 2015, providing regulations on customs procedures; customs inspection and supervision, import and export duties, and tax administration applicable to exported goods and imported goods, which was amended and supplemented under Clause 18, Article 1 of the Minister of Finance’s Circular No. 39/2018/TTBTC dated April 20, 2018.

Article 3. Effect

1. This Circular takes effect on June 20, 2025.

2. The Director General of Customs, heads of units under the Ministry of Finance, and other relevant agencies, organizations and individuals shall be responsible for the implementation of this Circular./.