Circular No. 86/2026/TT-BTC – Regulations on Tax Administration for Exported and Imported Goods

ON TAX ADMINISTRATION FOR EXPORTED AND IMPORTED GOODS

Pursuant to the Law on Tax Administration No. 108/2025/QH15;

Pursuant to the Law on Export and Import Duties No. 107/2016/QH13, amended by Law No. 90/2025/QH15;

Pursuant to the Law on Customs No. 54/2014/QH13, amended by Law No. 90/2025/QH15;

Pursuant to Decree No. 252/2026/ND-CP of the Government elaborating certain articles and providing measures for the organization and guidance of implementation of the Law on Tax Administration;

Pursuant to Decree No. 29/2025/ND-CP of the Government on the functions, tasks, powers and organizational structure of the Ministry of Finance, amended by Decree No. 166/2025/ND-CP;

At the proposal of the Director of the Customs Department;

The Minister of Finance hereby issues a Circular on tax administration for exported and imported goods.

Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Circular provides regulations on tax administration for exported and imported goods in accordance with clause 9 of Article 12, point c of clause 1 and clause 9 of Article 14, clause 5 of Article 15, clause 7 of Article 16, clause 7 of Article 18, clause 6 of Article 19, clause 6 of Article 20, clause 5 of Article 21, clause 7 of Article 22, clause 3 of Article 35, clause 3 of Article 37, point b of clause 2 of Article 38 of the Law on Tax Administration No. 108/2025/QH15; and clause 5 of Article 25, point b of clause 3 of Article 27, clause 4 of Article 30, clause 4 of Article 31, clause 4 of Article 33, clause 7 of Article 34, clause 7 of Article 35, clause 7 of Article 39, point b of clause 2 of Article 58, point b of clause 2 of Article 65 of Decree No. 252/2026/ND-CP elaborating certain articles and providing measures for the organization and guidance of implementation of the Law on Tax Administration.

Article 2. Regulated entities

The regulated entities under this Circular include:

1. Taxpayers as prescribed in clause 1 of Article 2 of Law No. 108/2025/QH15 and Article 3 of the Law on Export and Import Duties No. 107/2016/QH13.

2. Customs authorities, including: the Customs Department; the Post-Clearance Audit Sub-Department; the Anti-Smuggling Investigation Sub-Department; and other customs authorities under the Customs Department assigned the function of tax administration; the Regional Customs Sub-Department; the Post-Clearance Audit and Review Team; the Customs Clearance Team; the Customs Control Team; Border Gate Customs/Inland Customs; and other customs authorities under the Regional Customs Sub-Department assigned the function of tax administration.

3. Customs officers.

4. State agencies, organizations and individuals otherwise related to tax administration for exported and imported goods.

Chapter II

SPECIFIC PROVISIONS

Article 3. Tax declaration, tax declaration documents, methods of submission of tax declaration documents, receipt and processing of tax declaration documents

1. Per-transaction tax declaration for exported and imported goods includes declaration of export duty, import duty, safeguard duty, anti-dumping duty, countervailing duty, excise tax, environmental protection tax and value added tax.

Tax declaration, supplementary declaration, deadline for submission of tax declaration documents, data fields in tax declaration documents and the exchange rate for tax calculation purposes for exported and imported goods shall be governed by the provisions of customs law.

2. Per-transaction tax declaration is not required for exported and imported goods in the following cases:

a) Exported and imported electricity; goods sold in the sterile area at international airports (except for goods brought into duty-free shops as governed by Decree No. 100/2020/ND-CP of the Government on duty-free business); goods supplied to passengers on international flights; and aviation fuel supplied to departing aircraft as prescribed in clause 1 of Article 93 of Circular No. 38/2015/TT-BTC of the Minister of Finance on customs procedures, customs inspection and supervision; and export duty, import duty and tax administration for exported and imported goods;

b) Cases of purchase, sale, processing, lease, borrowing or delivery of goods between authorized economic operators and their partners as prescribed in point c of clause 3 of Article 75 of Circular No. 38/2015/TT-BTC, amended by clause 46 of Article 1 of Circular No. 121/2025/TT-BTC, and clause 6 of Article 86 of Circular No. 38/2015/TT-BTC, amended by clause 53 of Article 1 of Circular No. 121/2025/TT-BTC;

c) Other cases as prescribed by customs law.

3. Tax declaration documents for exported and imported goods are customs documents as prescribed by the Law on Customs No. 54/2014/QH13 and its implementing instruments, submitted to the customs authority where the customs declaration is registered.

4. Methods of submission of tax declaration documents

a) Electronic submission

The taxpayer shall fully and accurately declare all information on the customs declaration and all relevant supporting documents and materials serving as the basis for determining the taxpayer’s tax obligations to the state budget, in accordance with the data fields prescribed in Appendix II to this Circular, through the Customs Electronic Data Processing System. Where the taxpayer is unable to declare certain data fields prescribed in Appendix II to this Circular on the Customs Electronic Data Processing System, the taxpayer shall submit digitally signed scanned copies of the documents and materials comprising the tax declaration documents to the customs authority through the Customs Electronic Data Processing System.

b) Paper-based submission as prescribed by customs law

Where paper-based submission is used, for documents required to be submitted as originals under this Circular, the taxpayer shall submit them in person or send them by postal service to the customs authority. Where this Circular does not require submission of originals, the taxpayer may submit scanned copies to the customs authority.

5. Responsibilities of taxpayers

a) Accurately, truthfully and fully declare all particulars in the tax declaration documents.

b) Be legally responsible for the accuracy, truthfulness and legality of the declared particulars and all documents, materials, data and information submitted, provided or presented to the customs authority or through the Customs Electronic Data Processing System.

c) Ensure consistency of the information, data, materials and documents retained at the enterprise with those submitted to the customs authority.

6. Responsibilities of the customs authority

The customs authority shall receive and process tax declaration documents and handle other amounts payable through the Customs Electronic Data Processing System or by paper-based submission as prescribed by customs law.

When examining documents, the customs authority shall rely on the information on the customs declaration and relevant documents and materials to determine the taxpayer’s tax obligations to the state budget. The customs authority shall use information, documents and materials submitted through the Customs Electronic Data Processing System, the National Single Window, the Online Public Service Portal, the ASEAN Single Window, information exchange portals with other countries under international treaties to which the Socialist Republic of Vietnam is a party, or administrative procedure resolution information systems and national and specialized databases shared and connected with the customs authority, for examination, cross-checking and storage purposes.

7. Tax declaration and payment for exported and imported goods through e-commerce platforms and other digital platforms shall be governed by the regulations on tax declaration and payment for exported and imported goods under Article 5 of Decree No. 08/2015/ND-CP of the Government elaborating and providing measures for implementation of the Law on Customs on customs procedures, inspection, supervision and control, amended by clause 2 of Article 1 of Decree No. 167/2025/ND-CP; and Circular No. 38/2015/TT-BTC, amended by Circular No. 39/2018/TT-BTC and Circular No. 121/2025/TT-BTC.

8. Where documents in duty exemption applications; duty reduction applications; tax refund applications; non-collection of tax applications; non-taxable goods applications; applications for processing of overpaid tax, other amounts payable, late payment charges and fines; applications for extension of the deadline for payment of tax, other amounts payable, late payment charges and fines; applications for waiver of late payment charges; applications for notification of the duty exemption list; applications for freezing of tax arrears; applications for write-off of tax arrears; and applications for installment payment of tax arrears are already available on the National Single Window, the National Public Service Portal, or administrative procedure resolution information systems, national databases and specialized databases shared and connected with the customs authority, the taxpayer is not required to submit such documents to the customs authority. The taxpayer shall provide relevant information relating to such documents for the customs authority to retrieve.

Article 4. Tax payment deadline for exported and imported goods giving rise to a tax amount payable after customs clearance or release of goods

1. The tax payment deadline for a supplementary declaration shall be determined according to the tax payment deadline of the original customs declaration, except in the cases prescribed in clauses 2, 3 and 4 of this Article.

2. The tax payment deadline for goods requiring analysis, classification or appraisal as prescribed by customs law to accurately determine the tax amount payable shall be as follows:

a) The taxpayer must provisionally pay tax according to the declared HS code and tax rate prior to the release of goods. The tax payment deadline shall be governed by the provisions of Article 9 of Law No. 107/2016/QH13.

b) Where the taxpayer makes a supplementary declaration of an increased tax amount payable following the results of analysis, classification or appraisal, the tax payment deadline is 5 working days from the date the customs authority requests the taxpayer to make a supplementary declaration through the Customs Electronic Data Processing System.

Where the results of analysis, classification or appraisal differ from the particulars declared by the taxpayer, resulting in a reduction of the tax amount payable, the customs authority shall notify the taxpayer through the Customs Electronic Data Processing System to make a supplementary declaration in accordance with customs law and process the overpaid tax amount in accordance with Article 7 of this Circular.

3. The tax payment deadline for cases where the final price is not yet available at the time of registration of the customs declaration shall be as follows:

a) The taxpayer must provisionally pay tax at the provisional price prior to customs clearance or release of goods. The tax payment deadline shall be governed by the provisions of Article 9 of Law No. 107/2016/QH13.

b) Where the final price becomes available and the taxpayer is required to make a supplementary declaration and pay the additional tax differential, the tax payment deadline is 5 working days from the date the final price becomes available. The date on which the final price becomes available is the date the seller issues the invoice at the final price or an equivalent document consistent with other relevant documents and materials.

Where the final price results in a reduction of the tax amount payable, the customs authority shall process the overpaid tax amount in accordance with Article 7 of this Circular.

Provisional price and final price shall be governed by the provisions of Article 17 of Circular No. 39/2015/TT-BTC of the Minister of Finance on customs value for exported and imported goods.

4. The tax payment deadline for goods with royalties, licence fees and amounts payable by the taxpayer from proceeds received after resale, disposal or use of imported goods that constitute adjustments to be added to the customs value that are not yet determined at the time of registration of the customs declaration shall be as follows:

a) The taxpayer must pay tax at the declared price prior to customs clearance or release of goods. The tax payment deadline shall be governed by the provisions of Article 9 of Law No. 107/2016/QH13.

b) Where adjustments to be added to the customs value arise, the tax payment deadline is 5 working days from the date the taxpayer determines such amounts as reflected in payment documents and other relevant documents and materials.

Adjustments to be added to the customs value shall be governed by the provisions of Circular No. 39/2015/TT-BTC, amended by Circular No. 60/2019/TT-BTC.

5. Tax payment deadline in cases where the customs authority assesses the tax

a) The deadline for payment of the assessed tax amount shall apply the tax payment deadline of the original customs declaration, except in the cases prescribed in points b, c and d of this clause.

b) The tax payment deadline is the date of issuance of the tax assessment decision in the following cases:

b.1) Exported or imported goods subject to tax assessment where the taxpayer has not declared them on a customs declaration or has declared them on a customs declaration that has been cancelled in accordance with customs law.

b.2) Imported goods eligible for duty exemption or not subject to tax that are pledged or mortgaged as collateral for loans that the taxpayer is unable to repay and that are disposed of by the credit institution in accordance with the law; imported goods seized for sale by auction pursuant to a decision of the competent authority, or a judgment or decision of the Court that is effective and falls within the cases subject to tax payment.

c) In cases of tax assessment for imported goods for processing, goods manufactured for export, imported goods not subject to tax, or other goods covered by multiple customs declarations where the customs authority cannot accurately determine the quantity of goods under each import declaration, the declaration for applying the tax payment deadline for the assessed tax amount shall be the last import declaration containing the assessed goods during the period of inspection, examination or audit. Where the quantity of assessed goods in the last import declaration is less than the total assessed quantity, the excess assessed quantity shall be calculated according to the tax payment deadline of the immediately preceding declaration of the same import category containing the same assessed goods.

d) The deadline for payment of the assessed tax amount in other cases shall be as follows:

d.1) Where goods are required to undergo analysis, classification or appraisal to accurately determine the tax amount payable but the taxpayer fails to make a supplementary declaration or pay the additional tax differential within the deadline prescribed in point b of clause 2 of this Article, the deadline for payment of the assessed tax amount is the date the customs authority requests the taxpayer to make a supplementary declaration on the Customs Electronic Data Processing System.

d.2) Where the final price for exported or imported goods is available but the taxpayer fails to make a supplementary declaration or pay the additional tax differential within the deadline prescribed in point b of clause 3 of this Article, the deadline for payment of the assessed tax amount is the date on which the final price becomes available.

d.3) Where royalties, licence fees and amounts payable from proceeds received after resale, disposal or use of imported goods that constitute adjustments to be added to the customs value are determined but the taxpayer fails to make a supplementary declaration or pay the additional tax differential within the deadline prescribed in point b of clause 4 of this Article, the deadline for payment of the assessed tax amount is the date the taxpayer determines such amounts as reflected in payment documents and other relevant documents and materials.

Article 5. Tax payment date for tax, other amounts payable, late payment charges and fines

1. The tax payment date for tax, other amounts payable, late payment charges and fines paid by electronic means is the date the transaction of debiting funds from the account of the taxpayer or the person paying on behalf of the taxpayer is conducted at the payment service provider, provider of intermediary payment services or other service provider, and the transaction of payment is confirmed as successful by such payment service provider, provider of intermediary payment services or other service provider.

2. The tax payment date for tax, other amounts payable, late payment charges and fines paid directly at the payment service provider, provider of intermediary payment services or other service provider that is directly or indirectly connected to the Customs Electronic Data Processing System, or at an organization authorized by the customs authority to collect tax, is the date on which the payment service provider, provider of intermediary payment services, customs authority or organization authorized by the customs authority to collect tax issues the proof of payment.

Article 6. Extension of the deadline for payment of tax, other amounts payable, late payment charges and fines

1. Taxpayers may be granted an extension of the deadline for payment of tax, other amounts payable, late payment charges and fines in accordance with clause 7 of Article 14 of Law No. 108/2025/QH15.

Taxpayers granted an extension under this clause shall not be required to pay late payment charges calculated on the outstanding tax amount during the extension period.

2. The application for extension of the tax payment deadline comprises:

a) A written request for extension of the tax payment deadline, clearly stating the reasons, the tax amount and the payment deadline, in accordance with Form No. 1 in Appendix II to this Circular submitted through the Electronic Data Processing System, or Form No. 01 in Appendix I to this Circular in paper format.

b) Supporting documents accompanying the written request for extension of the tax payment deadline for the case prescribed in point a of clause 7 of Article 14 of Law No. 108/2025/QH15:

b.1) A written record of confirmation of the cause of the damage by the competent authority at the location where the damage occurred:

b.1.1) A written confirmation from one of the following authorities or organizations: the Commune-level People’s Committee, the Management Board of the Industrial Zone, Export Processing Zone or Economic Zone, the Border Gate Management Board, the Airport Authority or the Maritime Port Authority at the location where the force majeure event occurred, confirming that natural disasters, catastrophes, epidemics or accidents caused material damage directly affecting manufacturing or business operations: one original copy.

b.1.2) A written confirmation record of the fire issued by the competent police authority: one original copy.

b.2) The insurance contract and the insurance indemnity notice issued by the insurer (if any); where the insurance contract does not cover compensation for tax, a confirmation from the insurer is required; the contract or record of compensation agreement with the carrier where losses are caused by the carrier (if any).

c) Supporting documents accompanying the written request for extension of the tax payment deadline for the case prescribed in point b of clause 7 of Article 14 of Law No. 108/2025/QH15:

c.1) A decision by the competent state authority on recovery of the manufacturing or business premises, applicable to the enterprise’s former production premises (except in cases of voluntary relocation of manufacturing or business premises at the enterprise’s own request).

c.2) A written confirmation from the local government confirming that the enterprise is required to suspend its manufacturing or business operations due to relocation of premises: one original copy.

c.3) Documentation proving the extent of material losses arising from the relocation of manufacturing or business premises, comprising documents and vouchers proving the residual value of assets damaged, costs incurred from the relocation and other relevant documentation in accordance with the law. The taxpayer shall be legally responsible for the accuracy of the documents and vouchers provided.

3. Procedures for processing applications for extension of the deadline for payment of tax, other amounts payable, late payment charges and fines

a) Receipt of applications

a.1) The taxpayer shall submit the written request for extension of the deadline for payment of tax, other amounts payable, late payment charges and fines in accordance with Form No. 1 in Appendix II to this Circular through the Customs Electronic Data Processing System, or Form No. 01 in Appendix I to this Circular in paper format, together with relevant documents to the customs authority.

a.2) Within 3 working days from the date of receipt of the application, the customs authority shall notify the taxpayer of the need to provide explanations and supplement the application where the application is incomplete as required, or where signs of violations are detected with respect to the value of material losses as self-determined by the taxpayer in the application or other errors or omissions are identified.

Within 5 working days from the date the taxpayer receives the notification from the customs authority, where the taxpayer fails to provide explanations or supplement the extension application, the customs authority shall notify the taxpayer that there is insufficient basis to consider and process the application for extension of the deadline for payment of tax, other amounts payable, late payment charges and fines. The period for the taxpayer to supplement and provide explanations for the application shall not be counted towards the application processing deadline.

b) Within 5 working days from the date of receipt of the complete application, the customs authority shall examine the application and notify the taxpayer of the rejection of the extension of the deadline for payment of tax, other amounts payable, late payment charges and fines in accordance with Form No. 02 in Appendix I to this Circular, for cases where the application does not qualify for extension; or issue a decision on extension of the tax payment deadline for cases where the application qualifies for extension of the deadline for payment of tax, other amounts payable, late payment charges and fines, in accordance with Form No. 03 in Appendix I to this Circular.

4. Authority to issue extension decisions

a) The Head of the Team of Border Gate Customs/Inland Customs, the Head of the Customs Clearance Team, the Head of the Post-Clearance Audit and Review Team, the Sub-Department Director of the Anti-Smuggling Investigation Sub-Department and the Sub-Department Director of the Post-Clearance Audit Sub-Department shall resolve extensions where the taxpayer’s tax, other amounts payable, late payment charges and fines arise at only one customs authority.

b) The Sub-Department Director of the Regional Customs Sub-Department shall resolve extensions where the taxpayer’s tax, late payment charges, fines and other amounts payable arise at two or more customs authorities under the Regional Customs Sub-Department.

c) The Customs Department Director shall resolve cases where the taxpayer’s tax, late payment charges, fines and other amounts payable arise at multiple Regional Customs Sub-Departments.

5. Determination of amounts eligible for extension of the deadline for payment of tax, other amounts payable, late payment charges and fines

a) For taxpayers affected by natural disasters, catastrophes, epidemics, fire or accidents as prescribed in clause 21 of Article 4 of Law No. 108/2025/QH15 and clause 1 of Article 3 of Decree No. 252/2026/ND-CP, the amount eligible for extension is the tax, other amounts payable, late payment charges and fines payable up to the time the taxpayer is affected by the natural disaster, catastrophe, epidemic, fire, accident or other force majeure event, but shall not exceed the value of material losses after deducting amounts received as compensation and insurance proceeds (if any).

b) For cases of relocation of manufacturing or business premises as prescribed in point b of clause 7 of Article 14 of Law No. 108/2025/QH15, the amount eligible for extension is the tax, other amounts payable, late payment charges and fines payable up to the time the taxpayer begins to suspend manufacturing or business operations to relocate the manufacturing premises, but shall not exceed the actual value of material losses arising from the need to suspend operations to carry out the relocation, and costs incurred from the relocation and establishment of new manufacturing or business premises, after deducting amounts received as compensation and other support payments as prescribed. The value of material losses and actual costs incurred shall be determined on the basis of lawful documents and vouchers provided by the taxpayer to the competent authority.

Where the competent authority determines that the taxpayer has not carried out the relocation, the taxpayer shall pay the tax, other amounts payable, late payment charges and fines for which the extension was granted, together with late payment charges calculated on the extended amount in accordance with the law.

6. Where the Customs Electronic Data Processing System has the functionality to process, receive and notify the taxpayer of a rejection of the extension or the extension decision, the customs authority shall process the matter on the Customs Electronic Data Processing System.

Article 7. Processing of overpaid tax, other amounts payable, late payment charges and fines

1. Overpaid tax, other amounts payable, late payment charges and fines for exported and imported goods shall be processed in accordance with Article 15 of Law No. 108/2025/QH15. In certain cases, the processing of overpaid tax, other amounts payable, late payment charges and fines shall be as follows:

a) Export duty, import duty, safeguard duty, anti-dumping duty, countervailing duty, excise tax, environmental protection tax, value added tax, other amounts payable, late payment charges and fines that are erroneously paid or overpaid shall be refunded by the customs authority to the taxpayer in accordance with this Article.

b) For goods imported under temporary import for re-export arrangements as prescribed in point dd of clause 9 of Article 16 of Law No. 107/2016/QH13, where the taxpayer has paid a security deposit to the customs authority equivalent to the import duty amount, upon re-export of the goods, the security deposit shall be processed by the customs authority as an overpaid tax amount in accordance with this Article.

c) Where the amount of tax, other amounts payable, late payment charges and fines already paid exceeds the amount determined pursuant to a decision on complaint resolution by the competent authority, a tax assessment decision or a penalty decision by the customs authority, or a judgment or decision of the Court that is effective, the excess amount shall be processed in accordance with this Article.

2. Processing of overpaid value added tax on imported goods

a) Where the taxpayer has an overpaid value added tax amount upon importation of goods and has already declared a credit of such overpaid amount against value added tax managed by the tax authority, the taxpayer shall be responsible for declaring an adjustment to the value added tax amount refunded by the customs authority with the tax authority managing the taxpayer.

b) The customs authority shall issue a value added tax refund decision for the cases prescribed in points a and c of clause 1 and point a of clause 2 of this Article, and send the refund decision to the tax authority managing the taxpayer for cross-referencing and recovery of value added tax credits or refunds already made (if any).

3. Application documents and procedures for processing of overpaid tax, other amounts payable, late payment charges and fines

a) Application documents for processing of overpaid tax, other amounts payable, late payment charges and fines

The application for processing of overpaid tax, other amounts payable, late payment charges and fines comprises a written request for refund of overpaid tax, other amounts payable, late payment charges and fines in accordance with Form No. 2 in Appendix II to this Circular and relevant supporting documents and materials as prescribed.

Where the System encounters a failure, the taxpayer shall submit a written request for refund of overpaid tax, other amounts payable, late payment charges and fines in accordance with Form No. 04 in Appendix I to this Circular together with relevant supporting documents and materials.

b) Responsibilities of taxpayers

The taxpayer shall declare the data fields of the application for processing of overpaid tax, other amounts payable, late payment charges and fines as prescribed in point a of this clause and submit it to the Customs Electronic Data Processing System.

Where the taxpayer is unable to declare certain data fields prescribed in this point, the taxpayer shall submit digitally signed scanned copies of documents and materials related to the undeclared data fields to the customs authority through the Customs Electronic Data Processing System.

Where the Customs Electronic Data Processing System encounters a failure, the taxpayer shall submit paper-based documents to the customs authority.

c) Responsibilities of the customs authority

c.1) The customs authority where the overpaid tax, other amounts payable, late payment charges and fines arise shall receive and process the application through the Customs Electronic Data Processing System. Where the Customs Electronic Data Processing System encounters a failure, the customs authority shall receive paper-based applications.

c.2) Within 3 working days from the date of receipt of the taxpayer’s application, the customs authority shall notify the taxpayer of the rejection of the application for cases where the application does not fall within the eligible category, in accordance with Form No. 3 in Appendix II to this Circular; or notify the taxpayer of the need to supplement the application in accordance with Form No. 7 in Appendix II to this Circular. Where the Customs Electronic Data Processing System encounters a failure, the customs authority shall notify the taxpayer in accordance with Form No. 05 or Form No. 06 in Appendix I to this Circular.

Within 5 working days from the date the taxpayer receives the notification from the customs authority, where the taxpayer fails to provide explanations or supplement the application, the customs authority shall notify the taxpayer that there is insufficient basis to consider and process the application, in accordance with Form No. 02 in Appendix I or Form No. 4 in Appendix II to this Circular.

d) Within 5 working days from the date of receipt of the complete application, the customs authority shall examine the application:

d.1) Where the application satisfies the conditions, the Head of the customs authority where the overpaid tax, other amounts payable, late payment charges and fines arise shall issue a decision on refund of overpaid tax, other amounts payable, late payment charges and fines through the Customs Electronic Data Processing System.

d.2) Where the application does not satisfy the conditions for refund of overpaid tax, other amounts payable, late payment charges and fines, the customs authority shall notify the taxpayer in accordance with Form No. 4 in Appendix II to this Circular through the Customs Electronic Data Processing System.

Where paper-based documents are used or the Customs Electronic Data Processing System does not yet have digital signature functionality, the customs authority shall issue a decision on refund of overpaid tax, other amounts payable, late payment charges and fines in accordance with Form No. 07 in Appendix I to this Circular, or notify the taxpayer that the application does not satisfy the conditions for refund of overpaid tax, other amounts payable, late payment charges and fines in accordance with Form No. 02 in Appendix I to this Circular.

The processing deadline for the application for processing of overpaid tax, other amounts payable, late payment charges and fines shall exclude the period during which the taxpayer is providing explanations and supplementary information and materials as notified by the customs authority.

4. Authority to issue decisions on refund of overpaid tax, other amounts payable, late payment charges and fines

The Head of the customs authority where the overpaid tax, other amounts payable, late payment charges and fines arise shall issue the refund decision.

5. The procedures for processing refunded and offset tax amounts shall be governed by the provisions of Article 8 of this Circular.

6. Procedures for processing recovery of refunds

a) Where the customs authority or competent state authority, through inspection or examination, detects or recommends action relating to a taxpayer that has been refunded in violation of the regulations, the taxpayer shall pay the excess refunded amount and late payment charges in accordance with Article 16 of Law No. 108/2025/QH15 and Article 26 of Decree No. 252/2026/ND-CP into the state budget pursuant to a decision on recovery of refund in accordance with Form No. 08 in Appendix I to this Circular.

b) Where the taxpayer self-detects that an amount has been refunded in violation of the regulations, the taxpayer shall notify the customs authority for recovery of the refund as prescribed in point a of this clause.

Article 8. Processing of refunded and offset tax amounts, other amounts payable, late payment charges and fines against outstanding tax obligations

On the basis of the taxpayer’s request, the customs authority shall conduct examination and cross-checking on the accounting system and process the refund of tax, other amounts payable, late payment charges and fines from the state budget as follows:

1. Where the taxpayer has no outstanding tax, late payment charges, fines or other amounts payable (including outstanding customs fees and transit goods and vehicles charges, except for fees and charges arising from declarations within a month that are due by the 10th of the following month):

a) Where the taxpayer requests a refund, the customs authority shall, based on the decision on refund of tax, other amounts payable, late payment charges and fines, issue a refund order in accordance with the form prescribed in Circular No. 77/2017/TT-BTC of the Minister of Finance providing guidance on the accounting regime for the state budget and State Treasury operations, amended by Circular No. 19/2020/TT-BTC, and send it to the State Treasury for refund to the taxpayer.

b) Where the taxpayer submits a written request for offset against tax amounts payable under subsequent declarations, the customs authority shall, based on the refund decision and the taxpayer’s written request, issue a refund-cum-offset order in accordance with the form prescribed in Circular No. 77/2017/TT-BTC, amended by Circular No. 19/2020/TT-BTC, and send it to the State Treasury to offset against the outstanding tax obligations; where a remaining refund amount exists, it shall be processed in accordance with point a of this clause.

2. Where the taxpayer has outstanding tax, late payment charges, fines or other amounts payable (including outstanding customs fees and transit goods and vehicles charges, except for fees and charges arising from declarations within a month that are due by the 10th of the following month):

a) Where the taxpayer requests an offset, the customs authority shall issue a refund-cum-offset order in accordance with the form prescribed in Circular No. 77/2017/TT-BTC, amended by Circular No. 19/2020/TT-BTC, and send it to the State Treasury to pay into the state budget on behalf of the taxpayer.

b) Where the taxpayer does not request an offset but the customs authority detects that the taxpayer has outstanding obligations to pay tax, late payment charges, fines or other amounts payable (including outstanding fees and charges), the customs authority shall process the matter in accordance with point a of this clause and notify the taxpayer in accordance with Form No. 09 in Appendix I to this Circular.

c) Where a remaining balance exists after the offset, the customs authority shall refund it to the taxpayer in accordance with point a of this clause.

3. Where an overpayment arises within the budget year and the taxpayer has outstanding tax, late payment charges, fines or other amounts payable and requests that the overpaid amount be applied to the outstanding amount, the adjustment shall be made in accordance with Form C1-07 in Circular No. 77/2017/TT-BTC, amended by Circular No. 19/2020/TT-BTC.

4. Where a taxpayer not operating at the registered business address has overpaid tax, late payment charges, fines or other amounts payable and also has outstanding tax, late payment charges, fines or other amounts payable, the customs authority shall offset the overpaid amount against the outstanding amount.

Article 9. Handling of late payment of tax and other amounts payable

1. Cases requiring payment of late payment charges

a) Cases requiring payment of late payment charges shall be governed by the provisions of clause 1 of Article 16 of Law No. 108/2025/QH15.

b) Where exported or imported goods subject to tax are guaranteed by a credit institution for the tax amount but the taxpayer has not paid or has underpaid the tax, the credit institution shall pay the unpaid or underpaid amount and late payment charges in accordance with clause 1 of Article 16 of Law No. 108/2025/QH15.

c) Where an agency or organization authorized by the customs authority to collect tax or other amounts payable is late in paying such amounts into the state budget, it shall pay late payment charges in accordance with point g of clause 1 of Article 16 of Law No. 108/2025/QH15.

2. Handling of late payment of tax and other amounts payable

a) Where 30 days have elapsed from the date the taxpayer pays the tax, other amounts payable and fines but the taxpayer has not determined the late payment charge amount, the customs authority shall determine the late payment charge amount and notify the taxpayer of the late payment charge amount in accordance with Form No. 10 in Appendix I to this Circular.

b) Where 30 days have elapsed from the expiry of the tax or other amounts payable payment deadline and the taxpayer has not paid the outstanding tax amount, the customs authority shall notify the taxpayer of the outstanding tax amount and the number of days of late payment in accordance with Form No. 11 in Appendix I to this Circular.

3. Non-calculation of late payment charges

a) Cases where late payment charges are not calculated shall be governed by the provisions of Article 26 of Decree No. 252/2026/ND-CP.

b) The customs authority where the outstanding amount arises shall not calculate late payment charges on the basis of the information, documents and materials comprising the customs documents and the cases prescribed in point a of this clause, and shall notify the taxpayer through the Customs Electronic Data Processing System.

c) Where the taxpayer requests an offset of overpaid tax, other amounts payable, late payment charges and fines against outstanding tax, late payment charges and fines, late payment charges shall not be calculated on the amount being offset for the period from the date the overpayment arises to the date the tax administration authority effects the offset.

Article 10. Waiver of late payment charges

1. For cases involving natural disasters, catastrophes, epidemics, fire or accidents as prescribed in clause 21 of Article 4 of Law No. 108/2025/QH15, the late payment charges eligible for waiver are the outstanding late payment charges at the time the natural disaster, catastrophe, epidemic, fire or accident occurs, not exceeding the value of material losses after deducting amounts received as compensation and insurance proceeds as prescribed (if any). For other force majeure events as prescribed in clause 1 of Article 3 of Decree No. 252/2026/ND-CP, the late payment charges eligible for waiver are the outstanding late payment charges at the time the other force majeure event occurs, not exceeding the value of material losses after deducting amounts received as compensation and insurance proceeds as prescribed (if any).

2. Application documents for waiver of late payment charges

a) Application documents for waiver of late payment charges in cases of natural disasters, catastrophes, epidemics, fire or accidents comprise:

a.1) A written request from the taxpayer in accordance with Form No. 5 in Appendix II to this Circular submitted through the Customs Electronic Data Processing System, or Form No. 12 in Appendix I to this Circular in paper format.

a.2) A written confirmation or record of confirmation of the cause of the damage from one of the following competent authorities at the location where the damage occurred: the competent police authority; the commune-level People’s Committee; the Management Board of the Industrial Zone; the Management Board of the Export Processing Zone; the Management Board of the Economic Zone; the Border Gate Management Board; the Maritime Port Authority; or the Airport Authority at the location where the force majeure event, constituting a natural disaster, catastrophe, epidemic, fire or accident, caused damage to imported goods: one original copy.

a.3) Documents related to compensation and insurance proceeds (if any).

b) Application documents for waiver of late payment charges in cases of other force majeure events as prescribed in clause 1 of Article 3 of Decree No. 252/2026/ND-CP comprise:

b.1) A written request from the taxpayer in accordance with Form No. 5 in Appendix II to this Circular submitted through the Customs Electronic Data Processing System, or Form No. 12 in Appendix I to this Circular in paper format.

b.2) A document determining the value of material losses issued by the financial authority or an independent appraisal organization determining the extent and value of damage, for cases where the taxpayer is required to suspend or cease manufacturing or business operations due to war, riots or strikes: one original copy.

b.3) Documentation proving that the taxpayer is unable to pay into the state budget, for cases where the taxpayer faces risks that are not attributable to the taxpayer’s own causes or fault: one original copy.

b.4) Documents related to compensation and insurance proceeds (if any).

c) Receipt of applications

The taxpayer shall declare the data fields of the application for waiver of late payment charges in accordance with Form No. 5 in Appendix II to this Circular together with digitally signed scanned copies of relevant documents and materials to the customs authority where the outstanding amount payable to the state budget arises.

Where the System encounters a failure, the taxpayer shall submit one original written request for waiver of late payment charges for the applicable cases in accordance with Form No. 12 in Appendix I to this Circular together with paper-based documents and materials to the customs authority where the outstanding amount payable to the state budget arises.

d) Processing of applications

d.1) Within 3 working days from the date of receipt of the application, the customs authority shall notify the taxpayer of the need to provide explanations and supplement the application in accordance with Form No. 7 in Appendix II to this Circular through the Customs Electronic Data Processing System, or Form No. 06 in Appendix I to this Circular in paper format, for cases where the application is incomplete as required.

d.2) Within 5 working days from the date the taxpayer receives the notification from the customs authority, where the taxpayer fails to provide explanations or supplement the application for waiver of late payment charges, the customs authority shall notify the taxpayer that there is insufficient basis to consider and process the application for waiver of late payment charges. The period for the taxpayer to supplement and provide explanations for the application shall not be counted towards the application processing deadline.

d.3) Within 7 working days from the date of receipt of the complete application, the customs authority shall examine the application.

Where the case is eligible for waiver of late payment charges, the customs authority shall issue a decision on waiver of late payment charges in accordance with Form No. 13 in Appendix I to this Circular.

Where the case is not eligible for waiver of late payment charges, the customs authority shall notify the taxpayer of the reasons for non-waiver of late payment charges in accordance with Form No. 02 in Appendix I to this Circular.

3. Authority to issue decisions on waiver of late payment charges

The Head of the customs authority receiving the application for waiver of late payment charges shall issue the decision on waiver of late payment charges in accordance with Form No. 13 in Appendix I to this Circular.

4. Where the Customs Electronic Data Processing System has the functionality to process, receive, notify or issue decisions on waiver of late payment charges, the customs authority shall process the matter on the Customs Electronic Data Processing System.

Article 11. Application documents, procedures for tax refund

1. Application documents for refund of export duty and import duty for exported and imported goods

a) Goods that have been exported and on which export duty has been paid but that must be re-imported shall be entitled to a refund of export duty and shall not be subject to import duty.

a.1) A written request for tax refund submitted through the Customs Electronic Data Processing System in accordance with Form No. 6 in Appendix II to this Circular, or Form No. 14 in Appendix I to this Circular in paper format.

a.2) Payment documents for exported or imported goods, where payment has been made.

a.3) The export/import contract and invoice under the export/import contract, for cases of purchase and sale of goods; and the entrustment for export/import contract where the entrustment form of export or import is used (if any).

a.4) For goods that must be re-imported because the foreign customer refuses to receive the goods or because there is no consignee as notified by the carrier, the following additional documents are required: a notification from the foreign customer or a written agreement with the foreign customer on the return of the goods, or a notification from the carrier confirming the absence of a consignee, clearly stating the reasons and the quantity and type of goods returned, for cases where goods are returned by the customer.

Where re-importation occurs due to force majeure or where the taxpayer self-detects errors or discrepancies in the goods, such written notification is not required, but the reasons for re-importation of returned goods must be clearly stated in the written request for tax refund.

a.5) For goods prescribed in point b of clause 1 of Article 33 of Decree No. 134/2016/ND-CP of the Government elaborating certain articles and providing measures for implementation of the Law on Export and Import Duties, an additional written notification from the postal enterprise or provider of international express delivery services confirming that the goods could not be delivered to the consignee shall also be submitted.

b) Goods that have been imported and on which import duty has been paid but that must be re-exported shall be entitled to a refund of import duty and shall not be subject to export duty.

b.1) A written request for tax refund submitted through the Customs Electronic Data Processing System in accordance with Form No. 6 in Appendix II to this Circular, or Form No. 14 in Appendix I to this Circular in paper format.

b.2) A VAT invoice or sales invoice as prescribed by the law on invoices, or a commercial invoice.

b.3) Payment documents for exported or imported goods, where payment has been made.

b.4) The export/import contract and invoice under the export/import contract, for cases of purchase and sale of goods; and the entrustment for export/import contract where the entrustment form of export or import is used (if any).

b.5) A written agreement on return of goods to the foreign party, for cases of re-export to the original foreign consignor of imported goods as prescribed in point a of clause 1 of Article 34 of Decree No. 134/2016/ND-CP, amended by Decree No. 18/2021/ND-CP.

b.6) A written notification from the postal enterprise or provider of international express delivery services confirming the goods could not be delivered to the consignee, for imported goods as prescribed in point b of clause 1 of Article 34 of Decree No. 134/2016/ND-CP.

b.7) A written confirmation from the ship supply enterprise of the quantity and value of goods purchased from the import focal enterprise that have been actually supplied to foreign vessels, together with a list of payment documents from the foreign shipping companies, for imported goods as prescribed in point c of clause 1 of Article 34 of Decree No. 134/2016/ND-CP.

c) Tax refund for machinery, equipment, tools and means of transport of organizations and individuals permitted to temporarily import for re-export

c.1) A written request for tax refund submitted through the Customs Electronic Data Processing System in accordance with Form No. 6 in Appendix II to this Circular, or Form No. 14 in Appendix I to this Circular in paper format.

c.2) Payment documents for exported or imported goods, where payment has been made.

c.3) The export/import contract and invoice under the export/import contract, for cases of purchase and sale of goods; and the entrustment for export/import contract where the entrustment form of export or import is used.

d) Tax refund for imported goods used for manufacturing or business purposes where the products have been exported

d.1) A written request for tax refund submitted through the Customs Electronic Data Processing System in accordance with Form No. 6 in Appendix II to this Circular, or Form No. 14 in Appendix I to this Circular in paper format.

d.2) Payment documents for exported or imported goods, where payment has been made.

d.3) The export/import contract and invoice under the export/import contract, for cases of purchase and sale of goods.

d.4) The entrustment for export/import contract where the entrustment form of export or import is used.

The taxpayer shall declare on the export customs declaration the contract number, contract date and name of the goods purchasing partner.

d.5) A report on tax calculation for imported raw materials, supplies and components in accordance with Form No. 15 in Appendix I to this Circular.

The import duty amount on raw materials, supplies and components eligible for tax refund must correspond to the actual quantity and type of imported raw materials, supplies and components used in the production of products that have actually been exported.

d.6) The processing contract signed with the foreign customer (for cases where raw materials, supplies and components are imported to manufacture products, which are then used to process goods for export under a processing contract with a foreign party).

d.7) Documentation proving the existence of a manufacturing facility in Vietnam; and ownership or right to use machinery and equipment at the manufacturing facility consistent with the imported raw materials, supplies and components used to manufacture the goods.

dd) Tax refund for cases where the taxpayer has paid import duty or export duty but has no imported or exported goods, or has imported or exported less than the quantity of goods for which duty has been paid

A written request for tax refund submitted through the Customs Electronic Data Processing System in accordance with Form No. 6 in Appendix II to this Circular, or Form No. 14 in Appendix I to this Circular in paper format.

2. Responsibilities of taxpayers

a) The taxpayer shall declare the data fields of the tax refund application and relevant documents and materials in Appendix II to this Circular and submit them to the Customs Electronic Data Processing System.

b) Where the taxpayer is unable to declare certain data fields prescribed in point a of this clause, the taxpayer shall submit digitally signed scanned copies of documents and materials related to the undeclared data fields to the customs authority through the Customs Electronic Data Processing System.

c) Where the Customs Electronic Data Processing System encounters a failure, the taxpayer shall submit one original written request for refund of export duty or import duty in accordance with Form No. 14 in Appendix I to this Circular; one original report on tax calculation for imported raw materials, supplies and components in accordance with Form No. 15 in Appendix I to this Circular, for cases of tax refund for imported goods used for manufacturing or business purposes where the products have been exported; and paper-based documents and materials as prescribed in clause 1 of this Article to the customs authority.

3. Responsibilities of the customs authority

a) The customs authority where the tax refund amount arises, or the customs authority assigned the function of processing tax refunds, shall receive tax refund applications through the Customs Electronic Data Processing System, or receive paper-based applications where the Customs Electronic Data Processing System encounters a failure.

b) Within 3 working days from the date of receipt of the taxpayer’s application, the customs authority shall notify the taxpayer of the receipt and classification of the application or the rejection of the tax refund application for cases not falling within the applicable tax refund cases, through the Customs Electronic Data Processing System in accordance with Form No. 3 in Appendix II to this Circular. Where the Customs Electronic Data Processing System encounters a failure, the customs authority shall notify the taxpayer in accordance with Form No. 05 in Appendix I to this Circular.

4. Classification of tax refund dossiers for exported and imported goods shall be governed by the provisions of clauses 2 and 3 of Article 30 of Decree No. 252/2026/ND-CP.

5. The deadline for processing tax refund applications shall be governed by the provisions of clause 3 of Article 31 of Decree No. 252/2026/ND-CP.

6. Procedures for tax refund

a) Procedure for tax refund for applications subject to refund prior to examination

The customs authority shall, on the basis of the taxpayer’s tax refund application, conduct examination, review and cross-checking of the declared information in the tax refund application against the management information in the customs authority’s database to determine the conditions for tax refund and the tax refund amount.

a.1) Where the information declared in the tax refund application is inconsistent with the management information of the customs authority, or where the customs authority needs to clarify information or documents, the customs authority shall notify the taxpayer through the Customs Electronic Data Processing System in accordance with Form No. 7 in Appendix II to this Circular. Where the Customs Electronic Data Processing System encounters a failure, the customs authority shall notify the taxpayer in accordance with Form No. 06 in Appendix I to this Circular for the taxpayer to provide explanations and supplementary information.

Within 5 working days from the date the taxpayer receives the notification from the customs authority, where the taxpayer fails to provide explanations or supplement the tax refund application, the customs authority shall notify the taxpayer that there is insufficient basis to consider and process the tax refund application as prescribed in point a.3 of this clause.

a.2) Where the application is determined to satisfy the conditions for tax refund, the customs authority shall issue a tax refund decision as prescribed in point c.2.1 of this clause.

a.3) Where the application does not satisfy the conditions for tax refund, the customs authority shall notify the taxpayer through the Customs Electronic Data Processing System in accordance with Form No. 4 in Appendix II to this Circular. Where the Customs Electronic Data Processing System encounters a failure, the customs authority shall notify and send the notice to the taxpayer in accordance with Form No. 02 in Appendix I to this Circular.

b) Procedure for tax refund for applications subject to examination prior to refund

Within 3 working days from the date of notifying the taxpayer of acceptance of the application as subject to examination prior to refund, the customs authority shall issue a decision on examination at the taxpayer’s premises.

b.1) Authority to issue a decision on examination at the taxpayer’s premises

The Head of the customs authority where the tax refund amount arises, or the Head of the customs authority assigned the function of processing tax refunds, shall issue the decision on examination at the taxpayer’s premises for applications subject to examination prior to refund.

b.2) Subject matter and method of examination

The customs authority shall conduct the examination in accordance with the scope and subject matter of the examination decision, in accordance with the tax examination principles prescribed in clause 1 of Article 22 of Law No. 108/2025/QH15.

b.2.1) Examine the customs documents, tax refund application, payment documents, accounting books, accounting documents, goods issue notes and goods receipt notes or documents evidencing the issuance and receipt of goods from the warehouse; cross-check the tax refund amount claimed against the tax amounts paid on the centralized accounting system of the customs authority, and the information in the tax refund application against information on the System relating to the export and import declarations covering the tax amount for which the taxpayer is claiming a refund.

b.2.2) For tax refunds as prescribed in Article 35 of Decree No. 134/2016/ND-CP, the customs authority shall examine the taxpayer’s declared particulars on depreciation rate and depreciation method.

b.2.3) For tax refunds as prescribed in Article 36 of Decree No. 134/2016/ND-CP, the customs authority shall examine the consistency between the production norm reflected by the taxpayer in the report on tax calculation for imported raw materials, supplies and components in the import duty refund application in accordance with Form No. 15 in Appendix I to this Circular, and the actual production norm, accounting books and documents and technical documentation in the production process related to the imported raw materials, supplies and components for which a tax refund is claimed.

Where information or data required for verification regarding the examination of manufacturing facilities is not yet available, the customs authority shall examine the manufacturing facility and the right to use machinery and equipment at the manufacturing facility.

b.2.4) Examine other relevant documents, materials and data relating to exported and imported goods in accordance with Article 16a of Circular No. 38/2015/TT-BTC, amended by clause 6 of Article 1 of Circular No. 39/2018/TT-BTC and clause 5 of Article 1 of Circular No. 121/2025/TT-BTC.

b.2.5) Upon completion of the examination, the customs authority must determine the tax refund amount by tax type, the tax amount not satisfying the conditions for refund and the reasons for non-eligibility.

Where imported goods are eligible for tax refund as prescribed in Articles 33, 34, 35 and 36 of Decree No. 134/2016/ND-CP, and the taxpayer has paid import duty and export duty pursuant to the customs declaration and also pursuant to the customs authority’s tax assessment decision, the customs authority must determine the import duty and export duty refund amount under the customs declaration and the import duty and export duty refund amount under the tax assessment decision.

b.3) Procedures for examination at the taxpayer’s premises

To be carried out in accordance with the provisions of Article 39 of this Circular.

c) Processing of examination results

c.1) Where the application does not satisfy the conditions for tax refund, the customs authority shall notify the taxpayer through the Customs Electronic Data Processing System in accordance with Form No. 4 in Appendix II to this Circular. Where the Customs Electronic Data Processing System encounters a failure, the customs authority shall notify the taxpayer in accordance with Form No. 02 in Appendix I to this Circular.

c.2) Where the examination conclusion determines that the application satisfies the conditions for tax refund, the customs authority shall issue a tax refund decision.

c.2.1) The Head of the customs authority where the tax refund amount arises, or the Head of the customs authority assigned the function of processing tax refunds, shall issue the refund decision through the Customs Electronic Data Processing System. Where the Customs Electronic Data Processing System encounters a failure, the customs authority shall issue a tax refund decision in accordance with Form No. 16 in Appendix I to this Circular and send it to the taxpayer and relevant authorities (if any).

c.2.2) Where imported goods are eligible for tax refund as prescribed in Articles 33, 34, 35 and 36 of Decree No. 134/2016/ND-CP, and the taxpayer has paid import duty and export duty pursuant to the customs declaration and also pursuant to the customs authority’s tax assessment decision, the refundable tax amount includes the tax amount paid pursuant to the customs declaration and the tax amount paid pursuant to the tax assessment decision. The issuance of the tax refund decision shall be as follows:

The Head of the customs authority where the tax refund amount arises, or the Head of the customs authority assigned the function of processing tax refunds, shall issue the tax refund decision for the tax amount paid by the taxpayer pursuant to the customs declaration.

The Head of the customs authority that issued the tax assessment decision shall issue the tax refund decision for the tax amount paid by the taxpayer pursuant to the tax assessment decision.

7. The procedures for processing refunded and offset tax amounts shall be governed by the provisions of Article 8 of this Circular.

8. The procedures for processing recovery of tax refunds shall be governed by the provisions of clause 6 of Article 7 of this Circular.

9. Where the Customs Electronic Data Processing System has the functionality to process, receive, notify with digital signatures, or issue tax refund decisions on applications not satisfying the conditions for tax refund, the customs authority shall process the matter on the Customs Electronic Data Processing System.

Article 12. Post-refund examination

1. Authority to conduct post-refund examination for applications subject to refund prior to examination

a) The Sub-Department Director of the Regional Customs Sub-Department where the tax refund amount arises.

b) The Head of another customs authority assigned the function of processing tax refunds as prescribed by law.

2. Post-refund examination procedures

To be carried out in accordance with the provisions of Article 39 of this Circular.

3. Processing of examination results

a) Where the examination conclusion determines that the taxpayer satisfies the conditions for tax refund, the customs authority that has issued the tax refund decision shall include the examination conclusion in the tax refund application and update the examination results on the Customs Electronic Data Processing System.

b) Where the examination conclusion determines that the refunded tax amount exceeds the refundable tax amount, or that the conditions for refund are not satisfied, the customs authority shall issue a decision on recovery of refund as prescribed.

Where the examining authority is not the customs authority that issued the tax refund decision, it shall recommend that the customs authority that issued the tax refund decision issue a decision on recovery of refund as prescribed and handle the resulting financial obligations in accordance with the law on tax administration.

The customs authority shall be responsible for notifying the relevant authorities of the recovery of refund for handling of related procedures.

c) Where the examination conclusion determines that the refunded tax amount is less than the refundable tax amount and the taxpayer requests a refund of the remaining amount, the customs authority shall issue a tax refund decision as prescribed.

Article 13. Notification of the list of duty-exempt goods expected to be imported for cases requiring notification of the duty exemption list

1. Cases requiring notification of the list of duty-exempt goods expected to be imported

For the cases prescribed in points b, c and d of clause 21 of Article 16 of Law No. 107/2016/QH13, amended by clause 3 of Article 5 of Law No. 90/2025/QH15 and clause 6 of Article 25 of Law No. 133/2025/QH15; and Articles 14, 15, 16, 17, 18 and 23, and clause 9 of Article 28 of Decree No. 134/2016/ND-CP, amended by Decree No. 18/2021/ND-CP, the taxpayer shall notify the duty exemption list.

2. Principles for preparation of the list of duty-exempt goods expected to be imported (hereinafter referred to as the duty exemption list)

a) The organization or individual using the goods, being the project owner; investor; owner of a manufacturing or business facility; owner of a shipbuilding facility; or organization or individual conducting petroleum operations (hereinafter referred to as the project owner), shall be responsible for notifying the duty exemption list. Where the project owner does not directly import the duty-free goods but the main contractor, subcontractor or financial leasing company imports the goods, the contractor or financial leasing company shall use the duty exemption list notified by the project owner to the customs authority.

b) The goods must be eligible for duty exemption as prescribed in one of the cases prescribed in clauses 11, 12, 13, 14, 15 and 16, and points b, c and d of clause 21 of Article 16 of Law No. 107/2016/QH13, amended by clause 3 of Article 5 of Law No. 90/2025/QH15 and clause 6 of Article 25 of Law No. 133/2025/QH15; and must be consistent with the industry sector, investment field, objectives, scale and capacity of the project, manufacturing facility and operations using the duty-free goods.

c) The duty exemption list shall be prepared once for the project, manufacturing facility and operations using the duty-free goods; or prepared in phases, sections or by production complex or assembly line as appropriate to the actual circumstances and project implementation documentation, manufacturing facility and operations using the duty-free goods, hereinafter referred to as the project.

3. Application documents for notification of the duty exemption list

a) A notification of the duty exemption list in accordance with Form No. 17 in Appendix I to this Circular.

b) The duty exemption list submitted through the Customs Electronic Data Processing System in accordance with Form No. 7a in Appendix II to this Circular. Where the system encounters a failure, the project owner shall submit 2 original paper copies of the duty exemption list in accordance with Form No. 18 and one original Deduction Monitoring Form in accordance with Form No. 19 in Appendix I to this Circular.

Where machinery and equipment must be imported in multiple shipments and the quantity deduction from the registered quantity cannot be effected at the time of import (hereinafter referred to as a production complex or assembly line), the project owner shall submit 2 original paper copies of the duty exemption list in accordance with Form No. 18 in Appendix I to this Circular.

c) An investment registration certificate or investment policy approval as prescribed by investment law or a written investment approval as prescribed by specialized law, except for duty exemption cases prescribed in clause 15 of Article 16 of Law No. 107/2016/QH13.

For investment projects not required to be issued an investment registration certificate or investment policy approval as prescribed by investment law or a written investment approval as prescribed by specialized law, the determination of a new investment project shall be based on the investor’s report submitted to the investment registration authority in accordance with investment law.

d) A feasibility study report, economic-technical report or investment project proposal.

dd) A certificate or recognition issued by the competent state authority for science and technology organizations, strategic technology enterprises, high-tech enterprises and enterprises manufacturing high-tech products as prescribed by the law on high technology; science and technology enterprises; innovation centers; and research and development centers.

e) A certificate of eligibility for medical device manufacturing or an equivalent document as prescribed by the law on medical device management, for duty exemption cases prescribed in clause 14 of Article 16 of Law No. 107/2016/QH13.

g) A petroleum contract, a decision assigning tasks to conduct petroleum operations, and a document from the competent authority approving the annual work program and annual budget, for duty exemption cases prescribed in clause 15 of Article 16 of Law No. 107/2016/QH13.

h) A shipbuilding contract and a seagoing vessel export contract, for duty exemption cases prescribed in points b and c of clause 16 of Article 16 of Law No. 107/2016/QH13.

i) A description of the project for manufacturing digital technology products as prescribed in point d of clause 21 of Article 16 of Law No. 107/2016/QH13, amended by clause 3 of Article 5 of Law No. 90/2025/QH15.

k) A contract for manufacture of machinery and equipment or for manufacturing of components, details, parts, spare parts and accessories of machinery and equipment, for goods prescribed in point a of clause 11, point b of clause 15 and point a of clause 16 of Article 16 of Law No. 107/2016/QH13.

l) For unprocessed agricultural products supported for investment and cultivated in Cambodia by the Vietnamese side and imported back to Vietnam, in addition to the application documents for notification of the duty exemption list prescribed above, the taxpayer being an enterprise shall submit the following additional documents:

l.1) A written confirmation of investment permission from the competent authority in Cambodia where the Vietnamese enterprise invests (together with a Vietnamese translation).

l.2) A contract or agreement signed with the Cambodian side on investment support, cultivation and receipt of agricultural products, clearly stating the amount and goods invested in each field and the corresponding quantity, type and value of each type of agricultural product to be harvested.

l.3) Documents related to investment support and cultivation of agricultural products in the provinces of Cambodia bordering Vietnam (if any).

4. Time and location for notification of the duty exemption list

a) The project owner shall submit the application for notification of the duty exemption list as prescribed in clause 3 of this Article prior to registering the first import customs declaration for duty-free goods.

b) The location for receipt of notification of the duty exemption list is the Regional Customs Sub-Department in the area where the project is implemented; the Regional Customs Sub-Department in the area where the principal office or centralized management location of the project is located, for projects implemented across multiple provinces and cities; and the Regional Customs Sub-Department in the area where the production complex or assembly line is installed, for the duty exemption list of goods expected to be imported by production complex or assembly line.

5. Amendment of the duty exemption list

a) Cases where the duty exemption list may be amended

a.1) The project owner has notified the duty exemption list to the customs authority but there are errors, omissions or need for amendments in the declarations on the duty exemption list.

a.2) The customs authority that received the duty exemption list detects errors, omissions or need for amendments in the duty exemption list and requests the project owner to amend the duty exemption list.

b) The project owner shall notify the amended duty exemption list prior to the date of registration of the import customs declaration for the goods, together with relevant documentation proving that the addition or adjustment is consistent with the project’s requirements.

6. Responsibilities of the customs authority

a) Within a maximum of 3 working days from the date of receipt of the application, the customs authority shall notify the project owner of the receipt of the duty exemption list; or request supplementation or clarification of the application; or notify that the goods are not eligible for duty exemption.

b) Where an amendment to the duty exemption list results in a change to the duty amount already exempted, the customs authority that received the notification of the duty exemption list shall be responsible for notifying the customs authority that carried out the import procedures in order to recover the amount of duty exempted in violation of the regulations, together with late payment charges and administrative penalties (if any).

c) Examine the use of duty-free goods on the basis of risk management principles as prescribed by the law on tax administration and customs law.

d) The customs authority that received the duty exemption list shall suspend the use of the duty exemption list where goods have not yet been fully imported and the import deadline has not yet expired, in the following cases:

d.1) The investment project ceases operations as prescribed by investment law.

d.2) The preferential investment project transfers part or all of the project that is eligible for investment incentives to another organization or individual as prescribed in point d of clause 5 of Article 31 of Decree No. 134/2016/ND-CP, amended by clause 14 of Article 1 of Decree No. 18/2021/ND-CP.

d.3) The project owner submits a written notification that there is no further need to import goods under the duty exemption list.

dd) The customs authority that received the duty exemption list shall notify customs authorities nationwide of the suspension of duty exemption procedures for the duty exemption lists falling within the cases prescribed in point d of this clause.

The customs authority that applied the duty exemption for the project under the suspended duty exemption list shall process the tax on the duty-free goods as prescribed (if any).

e) In cases of paper-based duty exemption lists where the quantity of imported goods recorded on the Deduction Monitoring Form has been fully used up, the customs authority conducting the final customs clearance shall confirm on the original Deduction Monitoring Form of the taxpayer, retain one scanned copy, provide the taxpayer with one scanned copy and send the original to the customs authority that issued the Deduction Monitoring Form.

7. Responsibilities of project owners

a) Prepare the duty exemption list in accordance with clause 1 of this Article.

b) Notify the duty exemption list, amend the duty exemption list and receive feedback from the customs authority through the Customs Electronic Data Processing System (except where electronic methods cannot yet be used).

c) Accurately, truthfully and fully declare and submit the notification of the duty exemption list within the prescribed deadline; be legally responsible for the accuracy, truthfulness and completeness of the notification of the duty exemption list and the use of the duty exemption for those goods for proper purposes.

d) Retain documents related to the basis for determining duty-free imported goods and present them to the customs authority and competent authority upon inspection or examination as prescribed.

dd) Report on the usage status of duty-free imported goods in accordance with Article 29 of this Circular.

e) Declare and pay tax (if any) as prescribed by tax law on imported goods for which the customs authority has suspended the use of the duty exemption list as prescribed in point dd of clause 6 of this Article.

Article 14. Application documents and procedures for import duty exemption for goods of foreign organizations and individuals entitled to privileges and immunities (except for goods purchased at duty-free shops)

1. Application documents for duty exemption

a) Customs documents as prescribed by customs law, except for goods purchased at duty-free shops.

b) The Quota Book for Duty-Free Goods.

c) Documents proving completion of re-export, destruction or transfer for the cases prescribed in clause 5 of Article 5 of Decree No. 134/2016/ND-CP.

d) A written confirmation from the Ministry of Foreign Affairs for cases of importation of goods prescribed in clauses 2 and 3 of Article 5 of Decree No. 134/2016/ND-CP, amended by Decree No. 18/2021/ND-CP.

dd) A duty exemption decision of the Prime Minister for cases of importation of goods prescribed in clause 4 of Article 5 of Decree No. 134/2016/ND-CP.

2. Duty exemption procedures shall be carried out in accordance with Article 28 of this Circular.

3. For the cases prescribed in clause 4 of Article 5 of Decree No. 134/2016/ND-CP, amended by Decree No. 18/2021/ND-CP, the foreign organization or individual shall submit a written request in accordance with Form No. 20 in Appendix I to this Circular to the Ministry of Finance. Within 10 days from the date of receipt of the written request, the Ministry of Finance shall reach agreement with the Ministry of Foreign Affairs on the type and quota of duty-free imported goods under the international treaty or agreement between the Government of Vietnam and the foreign non-governmental organization.

Within 10 days from the date of receipt of the written document from the Ministry of Foreign Affairs, the Ministry of Finance shall submit a report to the Prime Minister together with a draft duty exemption decision in accordance with Form No. 21 in Appendix I to this Circular for the Prime Minister to decide on the type and quota of duty-free goods. The customs authority shall apply the duty exemption on the basis of the application documents prescribed in clause 1 of this Article.

The customs authority handling the customs procedures shall monitor the export and import of goods within the duty-free quota by electronic means. Where electronic monitoring of the duty-free quota has not yet been implemented, the taxpayer shall be responsible for submitting one scanned copy and presenting the original Quota Book for Duty-Free Goods for cross-checking and quantity deduction from the registered quantity.

For the cases prescribed in clauses 2 and 3 of Article 5 of Decree No. 134/2016/ND-CP, amended by Decree No. 18/2021/ND-CP, duty exemption procedures shall be carried out in accordance with points a and b of clause 7 of Article 5 of Decree No. 134/2016/ND-CP, amended by Decree No. 18/2021/ND-CP.

4. Procedures for issuance of the Quota Book for Duty-Free Goods or supplementation of the duty-free goods quota in the Quota Book for Duty-Free Goods

a) Application documents for agencies and organizations

a.1) A written request for issuance of the Quota Book for Duty-Free Goods or supplementation of the duty-free goods quota in the Quota Book for Duty-Free Goods in accordance with Form No. 22a in Appendix I to this Circular: one original copy.

a.2) A written notification of the establishment of the representative office in Vietnam upon the first issuance of the Quota Book for Duty-Free Goods.

a.3) An international treaty or an agreement between the Government of Vietnam and the foreign non-governmental organization clearly specifying the type and quota of duty-free goods.

a.4) A duty exemption decision of the Prime Minister where the international treaty or agreement between the Government of Vietnam and the foreign non-governmental organization does not clearly specify the type and quota of duty-free goods (applicable to entities prescribed in points c and d of clause 1 of Article 5 of Decree No. 134/2016/ND-CP).

b) Application documents for individuals

b.1) A written request for issuance of the Quota Book for Duty-Free Goods or supplementation of the duty-free goods quota in the Quota Book for Duty-Free Goods in accordance with Form No. 22b in Appendix I to this Circular: one original copy.

b.2) A work permit or equivalent legal document issued by the competent authority for members of international organizations and non-governmental organizations (applicable to entities prescribed in points c and d of clause 1 of Article 5 of Decree No. 134/2016/ND-CP).

b.3) An international treaty or an agreement between the Government of Vietnam and the foreign non-governmental organization clearly specifying the type and quota of duty-free goods.

b.4) A duty exemption decision of the Prime Minister where the international treaty or agreement between the Government of Vietnam and the foreign non-governmental organization does not clearly specify the type and quota of duty-free goods (applicable to entities prescribed in points c and d of clause 1 of Article 5 of Decree No. 134/2016/ND-CP).

c) Authority to issue the Quota Book for Duty-Free Goods or supplement the duty-free goods quota in the Quota Book for Duty-Free Goods

The Regional Customs Sub-Department in the area where the agency or organization prescribed in points c and dd of clause 1 of Article 5 of Decree No. 134/2016/ND-CP has its principal office shall issue the Quota Book for Duty-Free Goods in accordance with Form No. 23a or Form No. 23b in Appendix I to this Circular to the organizations and individuals prescribed in points c and d of clause 1 of Article 5 of Decree No. 134/2016/ND-CP within 5 working days from the date of receipt of the complete application.

Article 15. Application documents and procedures for exemption from export duty and import duty for personal and household effects

1. Application documents for duty exemption

a) Customs documents as prescribed by customs law.

b) A work permit or equivalent document issued by the competent authority, for foreign nationals and overseas Vietnamese coming to work in Vietnam for a period of 12 months or more.

c) Documentation proving the termination of operations or termination of the employment period abroad, for Vietnamese organizations and citizens that have been operating abroad for 12 months or more upon returning to Vietnam.

d) A passport (bearing the entry verification stamp of the immigration management authority at the border gate, or the entry verification stamp of the immigration management authority at the border gate on a separate visa page for passports issued with a separate visa page) or an equivalent travel document that is still valid (bearing the entry verification stamp of the immigration management authority at the border gate), for overseas Vietnamese who have registered permanent residence in Vietnam.

dd) A decision of the Minister of Finance on duty exemption for personal and household effects in excess of the duty-free quota: one original copy.

e) Personal identification number information.

Where the customs authority is unable to retrieve the taxpayer’s information by the methods prescribed in clause 2 of Article 14 of Decree No. 104/2022/ND-CP, the taxpayer shall present one of the following documents: citizen identity card, certificate of residence information, or notification of personal identification number and citizen information in the National Population Database.

2. Duty exemption procedures shall be carried out in accordance with Article 28 of this Circular.

Article 16. Application documents and procedures for exemption from export duty and import duty for gifts

1. Application documents for duty exemption

a) Customs documents as prescribed by customs law.

b) A written gift agreement where the gift recipient is an organization.

Where the gift recipient is an individual, the individual shall be responsible for accurately and truthfully declaring on the customs declaration the exported or imported goods that are gifts; and the name and address of the donor and recipient abroad, and shall be legally responsible for such declarations.

c) A written approval from the superior governing authority permitting the receipt and use of duty-free goods, and documentation proving that the organization is funded by the State, for gifts to agencies and organizations funded by the State: one original copy.

d) A written confirmation from the Chairman of the provincial or municipal People’s Committee or the governing ministry or sector, for gifts for humanitarian and charitable purposes: one original copy.

2. Duty exemption procedures shall be carried out in accordance with Article 28 of this Circular.

Article 17. Application documents and procedures for exemption from export duty and import duty for goods purchased and exchanged by border residents

1. Application documents for duty exemption

a) Customs documents as prescribed by customs law.

b) Personal identification number information or presentation of the border pass.

Where the customs authority is unable to retrieve the taxpayer’s information by the methods prescribed in clause 2 of Article 14 of Decree No. 104/2022/ND-CP, the taxpayer shall present one of the following documents: citizen identity card, certificate of residence information, or notification of personal identification number and citizen information in the National Population Database.

2. Duty exemption procedures shall be carried out in accordance with Article 28 of this Circular.

Article 18. Application documents and procedures for exemption from export duty and import duty for goods exported for processing and processed goods imported

1. Application documents for duty exemption shall be carried out in accordance with the provisions of Article 28 of this Circular.

The taxpayer shall declare on the customs declaration the number and date of the processing contract; and the number and date of the document notified to the customs authority regarding exported products whose total value of natural resources and minerals plus energy costs is less than 51% of the product cost.

2. Duty exemption procedures shall be carried out in accordance with the provisions of Article 28 of this Circular.

Article 19. Application documents and procedures for exemption from export duty and import duty for goods temporarily imported for re-export or temporarily exported for re-import within a specified period

1. Application documents and duty exemption procedures shall be carried out in accordance with the provisions of Article 28 of this Circular.

2. For goods imported under temporary import for re-export arrangements for business purposes:

a) Guarantee or security deposit arrangements for import duty shall be carried out in accordance with the provisions of Article 4 of Decree No. 134/2016/ND-CP. The taxpayer must have a guarantee from a credit institution or make a security deposit into the customs authority’s deposit account at the State Treasury.

b) Where the guarantee document or proof of security deposit payment is issued in electronic form, the taxpayer shall declare the information on the guarantee document or the paper payment document number on the customs declaration for the customs authority to examine and cross-check. Where the documents are in paper form, the taxpayer shall submit a scanned copy together with the customs documents through the Customs Electronic Data Processing System.

Article 20. Application documents and procedures for import duty exemption for goods directly serving national security and defense purposes

1. Duty exemption prior to customs clearance procedures

a) Application documents for duty exemption

a.1) A written request from the Ministry of Public Security, the Ministry of National Defence or a unit authorized or delegated by the Ministry of Public Security or the Ministry of National Defence, in accordance with Form No. 24 in Appendix I to this Circular: one original copy.

a.2) An import licence for goods issued by the Ministry of Public Security, the Ministry of National Defence or a unit authorized or delegated by the Ministry of Public Security or the Ministry of National Defence: one original copy.

a.3) A goods purchase contract.

a.4) An entrustment for import contract or a goods supply contract pursuant to a winning bid document or direct contracting document, clearly stating that the goods supply price does not include import duty, for cases of entrustment import or procurement by bidding.

b) Duty exemption procedures

The Ministry of Public Security, the Ministry of National Defence or a unit authorized or delegated by the Ministry of Public Security or the Ministry of National Defence shall submit the duty exemption application to the Customs Department prior to registering the customs declaration.

Within a maximum of 3 working days from the date of receipt of the complete application, the Customs Department shall issue a written notification that the goods are duty-exempt, or that the goods do not qualify for duty exemption, or request supplementation of the application.

Where the duty exemption notice issued by the Customs Department contains particulars requiring adjustment, or adjustment is requested by the Ministry of Public Security, the Ministry of National Defence or a unit authorized or delegated by the Ministry of Public Security or the Ministry of National Defence, the Customs Department shall, on the basis of the written request for adjustment (one original copy) and the accompanying adjustment documents, amend the Duty Exemption Notice in accordance with the particulars to be adjusted and the particulars of the adjustment request, to serve as the basis for import duty exemption as prescribed.

Where the import deadline on the import licence is adjusted, the Customs Department shall not issue a notification of the adjusted deadline; the customs authority where the enterprise registers the import declaration shall act in accordance with the document adjusting the deadline issued by the Ministry of Public Security, the Ministry of National Defence or a unit authorized or delegated by the Ministry of Public Security or the Ministry of National Defence. Other provisions shall be governed by the duty exemption notice.

Where the receipt and processing of the Customs Department’s duty exemption application is conducted on the Customs Electronic Data Processing System, the taxpayer shall not be required to submit paper copies of the documents in the duty exemption application.

2. Duty exemption during customs clearance procedures

a) Application documents for duty exemption

a.1) Customs documents as prescribed by customs law.

a.2) The duty exemption notice; the Amended Duty Exemption Notice (if any); and the Deduction Monitoring Form for the customs authority to deduct the imported quantity from the registered quantity in cases of multiple shipment imports.

b) Duty exemption procedures

The customs authority handling the customs procedures shall apply the duty exemption in accordance with the duty exemption notice and the Amended Duty Exemption Notice (if any) issued by the Customs Department as prescribed.

Where the Customs Department’s duty exemption notice is issued on the Customs Electronic Data Processing System, the taxpayer shall not be required to submit the duty exemption notice, and the customs authority shall use the duty exemption notice on the System to apply the duty exemption as prescribed.

Article 21. Application documents and procedures for import duty exemption for goods imported for science and technology development, innovation and digital technology industries

Application documents and duty exemption procedures shall be carried out in accordance with the provisions of Article 28 of this Circular.

For imported goods prescribed in point a of clause 21 of Article 16 of Law No. 107/2016/QH13, amended by Law No. 90/2025/QH15, the procedures shall be carried out in accordance with Article 28 of this Circular and other relevant documentation relating to duty-exempt imported goods as prescribed in clause 2 of Article 24 of Decree No. 134/2016/ND-CP, amended by Decree No. 182/2025/ND-CP (if any).

Article 22. Application documents and procedures for exemption from export duty and import duty for goods exported or imported for environmental protection purposes

1. Application documents for duty exemption

a) Exported goods

a.1) A declaration of information and particulars for export duty exemption for products manufactured from recycling and waste treatment activities in accordance with Appendix XXXIa issued together with Decree No. 08/2022/ND-CP, amended by Decree No. 05/2025/ND-CP elaborating certain articles of the Law on Environmental Protection.

a.2) An environmental license or a component environmental license.

a.3) A contract or documentation proving conditions for quality assurance of the exported goods as prescribed by the law on product and goods quality.

a.4) An investment registration certificate or investment policy approval as prescribed by investment law, or a written investment approval as prescribed by specialized law, except for duty exemption cases prescribed in clause 15 of Article 16 of Law No. 107/2016/QH13.

For investment projects not required to be issued an investment registration certificate or investment policy approval as prescribed by investment law or a written investment approval as prescribed by specialized law, the determination of a new investment project shall be based on the investor’s report submitted to the investment registration authority in accordance with investment law.

b) Imported goods

b.1) A declaration of information and particulars for import duty exemption for machinery, equipment, means of transport, tools and specialized materials used in waste treatment works and environmental protection in accordance with Appendix XXXIb issued together with Decree No. 08/2022/ND-CP, amended by Decree No. 05/2025/ND-CP.

b.2) An investment registration certificate or investment policy approval as prescribed by investment law, or a written investment approval as prescribed by specialized law, except for duty exemption cases prescribed in clause 15 of Article 16 of Law No. 107/2016/QH13.

For investment projects not required to be issued an investment registration certificate or investment policy approval as prescribed by investment law or a written investment approval as prescribed by specialized law, the determination of a new investment project shall be based on the investor’s report submitted to the investment registration authority in accordance with investment law.

b.3) A feasibility study report or an equivalent document as prescribed by the law on investment, public investment, public-private partnership investment and construction (including a list of machinery, equipment, means of transport, tools and specialized materials for use in waste treatment works and environmental protection) approved by the competent authority in accordance with the law.

b.4) An environmental license, a component environmental license, or a decision approving the results of appraisal of the environmental impact assessment report where the project or facility does not yet have an environmental license or component environmental license.

b.5) A contract or goods purchase documents (including a list of machinery, equipment, means of transport, tools and specialized materials for use in waste treatment works and environmental protection) for the implementation of projects and facilities providing centralized municipal solid waste collection, transportation and treatment services and centralized domestic wastewater treatment services.

b.6) Information and data on machinery, equipment, means of transport, tools and specialized materials for which import duty exemption is requested, which do not appear on the List of domestically produced machinery, equipment, replacement parts, specialized means of transport, raw materials, supplies and semi-finished products issued by the Ministry of Finance.

Duty exemption procedures shall be carried out in accordance with the provisions of Article 28 of this Circular.

Article 23. Application documents and procedures for import duty exemption for goods serving banknote printing and coin minting activities

1. Application documents for duty exemption

a) Customs documents as prescribed by customs law.

b) A written approval from the State Bank of Vietnam permitting the organization to import machinery, equipment, raw materials, supplies, components, parts and spare parts for banknote printing and coin minting activities.

2. Duty exemption procedures shall be carried out in accordance with the provisions of Article 28 of this Circular.

Article 24. Application documents and procedures for exemption from export duty and import duty for goods exported or imported for social welfare purposes, disaster recovery and other special cases

1. Application documents for duty exemption

a) Application documents for duty exemption prior to customs clearance procedures for imported goods for disaster recovery purposes comprise:

a.1) A written request for duty exemption from the provincial or municipal People’s Committee or a Ministry or equivalent body, clearly stating the extent of damage caused by natural disasters, catastrophes or epidemics in the area: one original copy.

a.2) A list of imported goods directly serving disaster recovery purposes in accordance with Form No. 25 in Appendix I to this Circular.

b) Application documents for duty exemption prior to customs clearance procedures for imported goods directly serving social welfare purposes comprise:

b.1) A written request for duty exemption from the provincial or municipal People’s Committee or a Ministry or equivalent body: one original copy.

b.2) A list of imported goods directly serving social welfare purposes in accordance with Form No. 25 in Appendix I to this Circular: one original copy.

c) Application documents for duty exemption for exported or imported goods in other special cases comprise:

c.1) A written request for exemption from export duty and import duty from a Ministry, ministerial-level agency, provincial or municipal People’s Committee, or organization or individual, clearly stating the reasons, quantity, type and value of the goods and the duty amount for which exemption is requested: one original copy.

c.2) A list of exported or imported goods for which exemption from export duty and import duty is requested, in accordance with Form No. 25 in Appendix I to this Circular: one original copy.

d) Application documents for duty exemption for imported goods directly serving emergency relief requirements when natural disasters, catastrophes or epidemics occur comprise:

d.1) Customs documents as prescribed by customs law.

d.2) A written confirmation from the provincial or municipal People’s Committee or a Ministry or equivalent body of the import of goods for emergency relief purposes, clearly stating the extent of damage caused by natural disasters, catastrophes or epidemics in the area: one original copy.

d.3) A list of imported goods directly serving emergency relief purposes: one original copy.

2. Duty exemption procedures

a) The taxpayer shall submit the duty exemption application as prescribed in points a, b and c of clause 1 of this Article to the Ministry of Finance. Within 30 days from the date of receipt of the complete duty exemption application, the Ministry of Finance shall review the duty exemption application and submit a report to the Prime Minister together with a draft exemption decision for export duty and import duty in accordance with Form No. 26 in Appendix I to this Circular and the list of goods for which duty exemption is requested (if any). For other special cases where it is necessary to seek opinions from relevant ministries and sectors, the review period may be extended but shall not exceed 40 days from the date of receipt of the complete duty exemption application.

On the basis of the Prime Minister’s duty exemption decision and the customs documents as prescribed by customs law, the customs authority handling the export and import customs procedures shall apply the exemption from export duty and import duty.

b) For imported goods directly serving emergency relief requirements when natural disasters, catastrophes or epidemics occur, on the basis of the duty exemption application prescribed in point d of clause 1 of this Article, the customs authority handling the customs procedures shall resolve the duty exemption during the customs clearance procedures.

Article 25. Application documents and procedures for export duty exemption for agarwood produced from cultivated Aquilaria trees and python skins originating from captive breeding

Application documents and duty exemption procedures shall be carried out in accordance with the provisions of Article 28 of this Circular. For python skins originating from captive breeding, the taxpayer shall submit the following additional documents:

a) A certificate of registration of a captive wildlife breeding facility issued by the local Forest Protection Authority or an authority designated by the Ministry of Agriculture and Environment.

b) A confirmation of the quantity of pythons slaughtered originating from captive breeding, confirmed by the local Forest Protection Authority each time export customs procedures are carried out.

Article 26. Application documents and procedures for import duty exemption for unprocessed agricultural products supported for investment and cultivated in Cambodia by the Vietnamese side and imported back to Vietnam

1. On an annual basis, the taxpayer shall notify the duty exemption list through the Customs Electronic Data Processing System to the Regional Customs Sub-Department bordering Cambodia. Where the duty exemption list is notified by paper, the taxpayer shall notify the Regional Customs Sub-Department bordering Cambodia in accordance with Article 13 of this Circular.

In addition to the application documents for notification of the duty exemption list prescribed in clause 3 of Article 13 of this Circular, the taxpayer being an enterprise shall submit the following additional documents:

a) A written confirmation of investment permission from the competent authority in Cambodia where the Vietnamese enterprise invests: one scanned copy together with one Vietnamese translation.

b) A contract or agreement signed with the Cambodian side on investment support, cultivation and receipt of agricultural products, clearly stating the amount and goods invested in each field and the corresponding quantity, type and value of each type of agricultural product to be harvested: one scanned copy together with one Vietnamese translation.

c) Documents related to investment support and cultivation of agricultural products in the provinces of Cambodia bordering Vietnam (if any).

2. On the basis of the duty exemption list notified to the customs authority, the taxpayer shall carry out duty exemption procedures for imported goods in accordance with Article 28 of this Circular.

The customs authority shall rely on the notification of the duty exemption list, the list of households, business households and individuals supporting investment and cultivating agricultural products in the provinces of Cambodia bordering Vietnam published annually by the provincial-level People’s Committee in the area where the households, business households and individuals reside, and examine and cross-check against the actually imported goods to process the import duty exemption for each import shipment.

The People’s Committees of provinces and centrally-affiliated cities of Vietnam bordering Cambodia shall publish an annual list of households, business households and individuals residing in the province with investment and cultivation activities for agricultural products in the provinces of Cambodia bordering Vietnam, in accordance with Form No. 27 in Appendix I to this Circular on the provincial People’s Committee’s electronic information portal; and simultaneously send copies to the Regional Customs Sub-Department and Border Gate Customs/Inland Customs authorities in the provinces bordering Cambodia. Where any of the criteria in the published document change, an amended document must be issued accordingly.

Article 27. Application documents and procedures for exemption from export duty and import duty for goods exported or imported under international treaties

1. Procedures for confirmation where the international treaty does not specify the type and quota of duty-free goods

a) The organization or individual using the duty-free goods shall submit a written request to the agency proposing the conclusion of or accession to the international treaty or the sectoral regulatory authority for confirmation of the type and quota of duty-free exported and imported goods, in accordance with Form No. 28 in Appendix I to this Circular.

b) Within 15 days from the date of receipt of the written request, the agency proposing the conclusion of or accession to the international treaty or the sectoral regulatory authority shall issue a written confirmation of the type and quota of duty-free exported and imported goods in accordance with Form No. 29 in Appendix I to this Circular and send it to the organization or individual; or issue a written refusal where the goods for which duty exemption is requested are not consistent with the international treaty.

2. Notification of the list of duty-free exported and imported goods

a) Prior to registering the first customs declaration for duty-free exported or imported goods, the organization or individual shall notify the list of duty-free exported and imported goods (hereinafter referred to as the list of duty-free goods).

b) Location for receipt of notification of the list of duty-free goods

The organization or individual using the duty-free exported or imported goods shall send the notification of the list of duty-free goods to the Regional Customs Sub-Department in the area where the project is implemented or where the goods are used, or the area of centralized management where the duty-free exported or imported goods are used across multiple provinces and cities.

c) Application documents for notification of the list of duty-free goods

c.1) A notification of the list of duty-free goods in accordance with Form No. 17 in Appendix I to this Circular.

c.2) The list of duty-free goods submitted through the Customs Electronic Data Processing System in accordance with Form No. 7a in Appendix II to this Circular. Where the system encounters a failure, the organization or individual shall submit 2 original copies in accordance with Form No. 18 in Appendix I to this Circular and one original Deduction Monitoring Form in accordance with Form No. 19 in Appendix I to this Circular.

Where machinery and equipment must be exported or imported in multiple shipments and the quantity deduction from the registered quantity cannot be effected at the time of export or import, the organization or individual shall submit 2 original paper copies of the list of duty-free goods in accordance with Form No. 18 in Appendix I to this Circular.

The list of duty-free goods shall be prepared in accordance with the international treaty or the written confirmation of the type and quantity eligible for duty exemption issued by the agency proposing the conclusion of or accession to the international treaty or the sectoral regulatory authority.

c.3) The international treaty, for cases where the international treaty specifies the type and quota of duty-free goods.

c.4) The written confirmation of the type and quota of duty-free exported and imported goods where the international treaty does not specify such details, in accordance with Form No. 29 in Appendix I to this Circular.

Where documents prescribed in this clause are sent electronically by the competent state management authority through the National Single Window or national databases, the organization or individual shall not be required to submit them when notifying the list of duty-free goods to the customs authority.

d) Where the organization or individual does not directly export or import the duty-free goods but the main contractor, subcontractor or financial leasing company exports or imports the goods, the contractor or financial leasing company may use the list of duty-free goods notified by the organization or individual to the customs authority.

dd) The procedures for notification of the list of duty-free goods shall be carried out in the same manner as for notification of the duty exemption list as prescribed in Article 13 of this Circular.

e) The amendment of the list of duty-free goods; the responsibilities of the customs authority receiving the list of duty-free goods; and the responsibilities of the organization or individual notifying the list of duty-free goods shall be carried out in accordance with the provisions of clauses 5, 6 and 7 of Article 13 of this Circular.

3. Application documents and duty exemption procedures shall be carried out in accordance with the provisions of Article 28 of this Circular.

Article 28. Application documents and procedures for exemption from export duty and import duty during customs clearance procedures

1. Application documents for duty exemption are customs documents as prescribed by Law No. 54/2015/QH13 and its implementing instruments.

2. Depending on the specific case, the taxpayer shall additionally submit one of the following documents:

a) An entrustment contract for cases of entrustment for export or import of goods.

b) A goods supply contract pursuant to a winning bid document or direct contracting document, clearly stating that the goods supply price does not include import duty.

c) A goods supply contract for organizations or individuals conducting petroleum operations, clearly stating that the goods supply price does not include import duty, for cases where the organization or individual imports goods for petroleum operations.

d) A financial leasing contract for cases where the financial leasing company imports goods for entities entitled to duty exemption incentives, clearly stating that the goods supply price does not include import duty.

dd) A goods transfer document for goods eligible for duty exemption that are transferred to another duty-exempt entity, clearly stating that the goods transfer price does not include import duty.

e) The duty exemption list received by the customs authority for cases of paper-based notification of the duty exemption list, together with the Deduction Monitoring Form received by the customs authority.

Where the duty exemption list is notified through the Customs Electronic Data Processing System, the taxpayer shall not be required to submit the duty exemption list, and the customs authority shall use the duty exemption list on the Customs Electronic Data Processing System to apply the duty exemption as prescribed.

g) A duty exemption decision of the Prime Minister for the cases prescribed in points a, b and dd of clause 1 of Article 28 of Decree No. 134/2016/ND-CP, amended by Decree No. 18/2021/ND-CP.

h) The taxpayer shall self-declare and be responsible for duty-exempt imported goods that are specialized means of transport as prescribed in point b of clause 11, point a of clause 15 and point a of clause 16 of Article 16 of Law No. 107/2016/QH13.

3. Application documents and procedures for exemption from export duty and import duty for baggage of persons leaving or entering the country; low-value goods; and goods sent through postal services or express delivery services shall be carried out in accordance with clauses 1 and 7 of this Article.

4. Application documents and procedures for import duty exemption for goods imported to create fixed assets for entities entitled to investment incentives; raw materials and supplies not available from domestic production imported for manufacturing within 5 years; goods imported for petroleum operations; goods imported for shipbuilding activities and seagoing vessels to be exported; goods imported as plant varieties, animal breeds, fertilizers and pesticides; and raw materials, supplies and components imported for manufacturing and assembling medical equipment shall be carried out in accordance with Article 13 and clauses 1, 2 and 7 of this Article.

5. Application documents and procedures for exemption from export duty and import duty for goods imported for processing and processed goods exported; goods imported for manufacturing of exported goods; goods directly serving education; goods manufactured, processed, recycled or assembled in non-tariff zones; and goods imported for non-commercial purposes shall be carried out in accordance with clauses 1, 2 and 7 of this Article.

6. When carrying out on-the-spot export procedures (a domestic delivery treated as an export) for processed products and goods manufactured for export that are processed or manufactured from duty-free imported goods as prescribed in point g of clause 2 of Article 10 and point e of clause 2 of Article 12 of Decree No. 134/2016/ND-CP, amended by Decree No. 18/2021/ND-CP, in addition to the duty exemption application prescribed in clause 1 of this Article, the on-the-spot exporter shall also submit a written designation of goods delivery in Vietnam from the foreign organization or individual.

The on-the-spot exporter shall notify the customs authority handling the export procedures of the information on the corresponding on-the-spot import customs declaration that has completed customs clearance, in accordance with Article 86 of Circular No. 38/2015/TT-BTC, amended by Circular No. 121/2025/TT-BTC, through the Customs Electronic Data Processing System; where notification through the System is not yet possible, the taxpayer shall submit a notification in accordance with Form No. 30 in Appendix I to this Circular.

7. Duty exemption procedures

a) The taxpayer shall self-determine, declare the goods and the duty amount eligible for exemption (except for the declaration of the tax amount payable for goods exported or imported for processing that are provided by the processing hirer) on the customs declaration when carrying out customs clearance procedures, and be legally responsible for the declared particulars.

b) The customs authority handling the customs procedures shall, on the basis of the duty exemption application, cross-check against current regulations to apply the duty exemption as prescribed.

Where the customs authority determines that the imported goods are not eligible for duty exemption as declared, it shall collect the duty and impose administrative penalties (if any) as prescribed.

c) The Customs Electronic Data Processing System shall automatically deduct the quantity of exported or imported goods from the quantity registered on the duty exemption list.

Where the duty exemption list is in paper form, the customs authority shall update and deduct the quantity of exported or imported goods from the quantity registered on the duty exemption list.

Where duty-free goods for a production complex or assembly line are imported, the taxpayer must carry out customs procedures at the customs authority in the area where the machinery and equipment are installed. At the time of registration of the customs declaration, the taxpayer shall declare the goods in detail on the customs declaration. Where detailed declaration on the customs declaration is not possible, the taxpayer shall prepare a detailed list of imported goods in accordance with Form No. 8 in Appendix II to this Circular through the Customs Electronic Data Processing System, or Form No. 31 in Appendix I to this Circular, and attach it to the customs declaration.

8. Duty exemption procedures for goods in excess of the duty-free quota of organizations as prescribed in clause 2 of Article 7 of Decree No. 134/2016/ND-CP

a) The duty exemption application shall be sent to the Customs Department at least 15 working days prior to carrying out the customs clearance procedures.

b) Where the duty exemption application is incomplete, within a maximum of 5 working days from the date of receipt of the application, the Customs Department shall notify the organization or individual to complete the application.

c) Within at most 15 working days from the date of receipt of the complete application, the Ministry of Finance shall issue a duty exemption decision or a notification of non-exemption on the basis of the proposal of the Customs Department.

d) On the basis of the customs documents and the duty exemption decision of the Ministry of Finance, the customs authority handling the customs clearance procedures shall carry out the duty exemption procedures during customs clearance in accordance with clause 3 of this Article.

9. Import duty exemption procedures for special cases

a) Where a taxpayer is entitled to import duty exemption for goods imported to create fixed assets for a project as prescribed in Article 16 of Law No. 107/2016/QH13, but instead of directly importing the goods, is permitted to receive goods on which import duty has already been exempted that are transferred by another organization or individual within Vietnam, the taxpayer shall file a new customs declaration for the transferred goods and shall be entitled to import duty exemption on the condition that the transfer price does not include import duty. The organization or individual transferring the goods shall not be required to repay the exempted import duty amount.

b) An organization or individual that imports goods under an entrustment arrangement or wins a bid to import goods to supply to entities prescribed in Article 16 of Law No. 107/2016/QH13 shall be entitled to import duty exemption for the goods imported under the entrustment or winning bid, on the condition that the goods supply price under the entrustment contract or the winning bid price under the winning bid decision does not include import duty.

c) A financial leasing company that imports goods to supply to entities prescribed in Articles 14, 16, 17 and 25 of Decree No. 134/2016/ND-CP and point a of clause 21 of Article 16 of Law No. 107/2016/QH13, amended by Law No. 90/2025/QH15, under a financial lease arrangement, shall be entitled to import duty exemption on the condition that the lease price does not include import duty. Where the imported goods subject to financial lease are not used for their intended duty-exempt purpose, the financial leasing company shall file a new customs declaration and pay tax at the time of registration of the new declaration. Where a new customs declaration is not filed, the customs authority shall assess the tax as prescribed.

d) Where all or part of a project eligible for investment incentives is transferred to another organization or individual, the project owner shall notify the data fields prescribed in Form No. 9 in Appendix II to this Circular through the Customs Electronic Data Processing System, or Form No. 32 in Appendix I to this Circular, to the customs authority that received the notification of the duty exemption list prior to the project transfer, and shall not be required to repay the exempted import duty amount for goods transferred together with the project.

The organization or individual receiving the project transfer shall file a new customs declaration for the transferred goods and shall be entitled to import duty exemption if the investment project is still eligible for investment incentives at the time of transfer as prescribed by investment law. The new customs declaration shall be filed at the latest within 60 days from the date of issuance of the adjusted investment certificate or the decision approving the adjustment to the investment policy; or at the latest within 60 days from the date of signing of the transfer contract or written agreement on the transfer of all or part of the project, for cases where the project is not subject to investment policy approval or issuance of an investment registration certificate.

The customs authority that received the duty exemption list of the transferring project owner shall suspend the use of the duty exemption list on the System or recover the paper duty exemption list and Deduction Monitoring Form from the transferring project owner; and shall receive the duty exemption list for the quantity of goods not yet fully imported by the transferring project owner.

Where the entire project is transferred but the project owner has not yet fully imported goods under the duty exemption list, or where part of the project is transferred but the project owner has not yet fully imported goods under the duty exemption list belonging to the transferred part of the project, the organization or individual receiving the project transfer shall notify the duty exemption list for the goods not yet fully imported belonging to the project or the transferred part of the project.

Where part of the project is transferred but the project owner has not yet fully imported goods under the duty exemption list belonging to the part of the project that continues to be implemented, the transferring project owner shall notify the duty exemption list for the quantity of goods not yet fully imported belonging to the part of the project that continues to be implemented.

dd) Where imported goods that have been exempted from import duty to create fixed assets for a preferential investment project are used for another preferential investment project of the same project owner, the project owner shall file a new customs declaration for the transferred goods and shall be entitled to import duty exemption if the following conditions are satisfied: the price of the transferred imported goods does not include import duty; the goods are consistent with the field and scale of the receiving preferential investment project; the goods satisfy the regulations on fixed assets; and the goods are listed on the duty exemption list of the receiving project that has been notified to the customs authority.

The received goods shall be deducted from the duty exemption list of the receiving project that has been notified to the customs authority. The transferring project owner may import additional goods to replace the transferred goods. The transferring project owner shall submit a supplementary notification of the duty exemption list in accordance with clause 5 of Article 13 of this Circular.

e) Imported goods falling within the cases prescribed in Article 16 (except for the cases prescribed in clauses 6 and 7 of Article 16) of Law No. 107/2016/QH13, amended by Law No. 90/2025/QH15 and Law No. 133/2025/QH15, that are required to be destroyed and have actually been destroyed in accordance with the law shall be entitled to import duty exemption. The destruction must comply with the relevant provisions of law and be subject to direct supervision by customs officers. Prior to destruction, the taxpayer shall notify the customs authority where the import customs declaration is registered, clearly stating the reasons for destruction, the name of the goods to be destroyed, and the time and location of destruction; together with a written approval for destruction from the sectoral regulatory authority or the Department of Agriculture and Environment.

Within 30 days from the date of destruction, the taxpayer shall submit to the customs authority where the import customs declaration is registered: a record confirming completion of the destruction, which must bear the full name, signature and seal of the director of the enterprise owning the goods to be destroyed; the full name and signature of the customs officer supervising the destruction and the persons assigned by the enterprise director to carry out and supervise the destruction; and the signature of the representative of the relevant state authority (if any).

10. Recovery of exempted duty amounts

The customs authority shall assess the tax in accordance with the law on tax administration to recover the amount of duty already exempted in the following cases:

a) Where the customs authority detects that the taxpayer has changed the intended use of, or released for domestic consumption, goods that were previously exempted from duty but has not voluntarily declared and paid the tax to the customs authority.

b) Where such action is recommended by an inspection, examination, audit authority or other competent authority.

Article 29. Notification and examination of the use of duty-free goods

1. Notification of the use of duty-free imported goods

a) Entities required to notify

The project owner shall be responsible for reporting on the usage status of duty-free goods in accordance with the data fields prescribed in Form No. 10 in Appendix II to this Circular through the Customs Electronic Data Processing System, or Form No. 33 in Appendix I to this Circular, to the customs authority that received the duty exemption list, for cases required to notify the duty exemption list to the customs authority.

b) Time and deadline for notification

b.1) On an annual basis, within 90 days from the end of the financial year, the organization or individual shall report to the customs authority that received the duty exemption list on the usage status of duty-free goods during the financial year, until the goods under the duty exemption list notified to the customs authority have been fully imported or the duty exemption list has expired.

b.2) On a triennial basis from the year in which importation of goods under the duty exemption list is completed or the year in which the duty exemption list expires, the organization or individual shall report on the usage status of duty-free goods to the customs authority that received the duty exemption list within 90 days from the end of the financial year, until the project ceases operations or all duty-free goods have been re-exported from Vietnam, have undergone a change in intended use, have been released for domestic consumption, or have been destroyed in accordance with the law. Where signs of non-compliance are detected, the customs authority shall require the organization or individual to report on the usage status of duty-free goods.

b.3) Where the organization or individual undergoes a change in the intended use eligible for duty exemption or releases goods for domestic consumption, the taxpayer shall file a new customs declaration in accordance with Article 25 of Decree No. 08/2015/ND-CP, amended by clause 12 of Article 1 of Decree No. 167/2025/ND-CP.

b.4) Where all or part of a project eligible for investment incentives is transferred to another organization or individual as prescribed in point d of clause 9 of Article 28 of this Circular, the organization or individual receiving the project transfer shall be responsible for reporting on the usage status of duty-free imported goods in accordance with points b.1, b.2 and b.3 of this clause.

b.5) For import duty exemption cases prescribed in Articles 15 and 23 of Decree No. 134/2016/ND-CP, the reporting on the usage status of duty-free goods must be carried out annually for 5 years from the date the project officially commences operations.

For import duty exemption cases prescribed in point c of clause 21 of Article 16 of Law No. 107/2016/QH13, amended by clause 3 of Article 5 of Law No. 90/2025/QH15 and clause 6 of Article 25 of Law No. 133/2025/QH15, the reporting on the usage status of duty-free goods must be carried out annually for 5 years from the commencement of research and production.

Within 30 days from the end of the 5-year period, the project owner shall file a new customs declaration and declare and pay tax on duty-free imported raw materials, supplies and components not yet fully used within the 5-year period.

2. For cases of importing raw materials and supplies for manufacturing purposes as prescribed in point b of clause 21 of Article 16 of Law No. 107/2016/QH13, amended by Law No. 90/2025/QH15, and point a of clause 11, point b of clause 15 and point a of clause 16 of Article 16 of Law No. 107/2016/QH13, the project owner shall proceed as follows:

a) Within 30 days from the date of completion of the manufacturing of machinery, equipment or components, details, parts, spare parts and accessories of machinery and equipment, the project owner shall notify the customs authority that received the duty exemption list of the completion of manufacturing in accordance with the data fields prescribed in Form No. 11 in Appendix II to this Circular through the Customs Electronic Data Processing System, or Form No. 34 in Appendix I to this Circular. Where goods are not fully used, within 30 days from the date of completion of manufacturing, the project owner shall file a new customs declaration and declare and pay tax at the time of registration of the new customs declaration.

b) Within 60 days from the date of receipt of the notification from the project owner as prescribed in point a of this clause, the customs authority that received the duty exemption list notification shall conduct an examination at the project owner’s premises to determine the quantity of duty-free imported goods used for their intended purpose of manufacturing machinery, equipment or components, details, parts, spare parts and accessories of machinery and equipment. Where the customs authority detects that the project owner has not fully used the goods or has changed the intended use of duty-free goods but has not filed a new customs declaration, the customs authority shall assess the tax as prescribed.

c) The project owner shall report on the usage status of duty-free imported goods for manufacturing purposes in accordance with clause 1 of this Article. From the year of completion of manufacturing, the project owner shall report on the usage status of post-manufacturing products.

3. For cases of duty-free import of goods for a production complex or assembly line that must be imported in multiple shipments and where the quantity deduction from the registered quantity cannot be effected at the time of registration of the customs declaration, in addition to the provisions of clause 1 of this Article, the project owner shall proceed as follows:

a) Within 30 days from the date of completion of installation of the production complex or assembly line, the project owner shall notify the customs authority that received the duty exemption list of the completion of installation in accordance with the data fields prescribed in Form No. 12 in Appendix II to this Circular through the Customs Electronic Data Processing System, or Form No. 35 in Appendix I to this Circular. Where goods are not fully used, within 30 days from the date of completion of installation, the project owner shall file a new customs declaration and declare and pay tax at the time of registration of the new customs declaration.

b) Within 60 days from the date of receipt of the notification of completion of installation of the production complex or assembly line from the project owner, the customs authority that received the duty exemption list notification shall conduct an examination at the project owner’s premises to determine whether the duty-free imported goods have been used for their intended purpose of installation in the duty-exempt production complex or assembly line. Where the customs authority detects that the project owner has not fully used or has changed the intended use of duty-free goods for the production complex or assembly line but has not filed a new customs declaration, the customs authority shall assess the tax as prescribed.

c) The project owner shall report on the usage status of duty-free imported goods for completion of installation of the production complex or assembly line in accordance with clause 1 of this Article. From the year of completion of installation, the project owner shall report on the usage status of post-installation products.

4. Examination of the use of duty-free goods

a) The customs authority that received the duty exemption list notification shall conduct an examination of the use of duty-free goods at the project owner’s premises on the basis of risk management principles.

b) The examination shall be conducted in accordance with the procedures for tax examination at the taxpayer’s premises as prescribed in Article 39 of this Circular.

5. Processing of examination results

a) Where the examination results determine that the conditions for duty exemption are satisfied, the customs authority shall accept the declared particulars of the project owner or taxpayer.

b) Where the examination results determine that the conditions for duty exemption are not satisfied, the customs authority shall assess the tax in accordance with the law on tax administration.

Article 30. Application documents, authority, procedures for duty reduction; recovery of reduced duty amounts

1. Application documents for duty reduction

Application documents for duty reduction for exported and imported goods eligible for duty reduction as prescribed in Article 18 of Law No. 107/2016/QH13 comprise:

a) A written request for duty reduction in accordance with Form No. 13 in Appendix II to this Circular; where the Customs Electronic Data Processing System encounters a failure, Form No. 36 in Appendix I to this Circular shall be used.

b) An insurance contract and an indemnity notice from the insurer (if any); where the insurance contract does not cover compensation for tax, a confirmation from the insurer is required; a contract or written agreement on compensation with the carrier for losses caused by the carrier (if any).

c) A document or written confirmation record of the cause of the damage from the competent authority at the location where the damage occurred:

c.1) A written confirmation from one of the following authorities or organizations: the commune-level People’s Committee; the Management Board of the Industrial Zone, Export Processing Zone or Economic Zone; the Border Gate Management Board; the Airport Authority; or the Maritime Port Authority at the location where the force majeure event, constituting a natural disaster, catastrophe, epidemic or accident, causing material damage directly affecting manufacturing or business operations occurred: one original copy.

c.2) A written confirmation record of the fire issued by the competent police authority: one original copy.

d) A certificate of appraisal issued by a trader providing appraisal services regarding the quantity of goods lost or the actual loss ratio of the goods: one original copy.

2. Duty reduction procedures and authority

a) The taxpayer shall submit the application to the customs authority handling the customs procedures at the time of customs clearance or at the latest within 30 days from the date of obtaining the documents prescribed in points c and d of clause 1 of this Article.

b) Where at the time of customs clearance the taxpayer submits a complete application as required, the customs authority shall examine the application, conduct a physical inspection of the goods, examine the conditions for duty reduction and apply the duty reduction within the customs clearance period as prescribed in Article 23 of Law No. 54/2014/QH13.

c) Where the taxpayer submits the application after the time of customs clearance.

Within 30 days from the date of receipt of the complete application, the Regional Customs Sub-Department shall compile the application, examine the information, assess the accuracy and completeness of the application and issue a duty reduction decision in accordance with Form No. 37 in Appendix I to this Circular, or notify the taxpayer of the reasons for non-eligibility for duty reduction and the tax amount payable. Where the application is incomplete, the customs authority shall notify the taxpayer within 3 working days from the date of receipt of the application.

The taxpayer shall provide explanations and supplementary information and materials within 5 working days from the date of receipt of the notification from the customs authority. The deadline for processing the duty reduction application shall exclude the period during which the taxpayer is providing explanations and supplementary information and materials as notified by the customs authority.

Where a physical inspection of goods that have passed through the customs supervision area is required to provide sufficient grounds for resolving the duty reduction, the customs authority shall issue a tax examination decision at the taxpayer’s premises and carry out the tasks prescribed in this point within a maximum of 40 days from the date of receipt of the complete application. Physical inspection of damaged goods shall be conducted only where necessary and feasible, except for goods that cannot be inspected due to their nature, such as petroleum products, liquids and flammable substances, or goods that have been completely destroyed by natural disasters or fire.

Physical inspection of damaged goods shall be conducted in accordance with the procedures for tax examination at the taxpayer’s premises as prescribed in Article 39 of this Circular.

The customs authority shall receive the duty reduction application and notify the taxpayer of the receipt through the Customs Electronic Data Processing System. Where the System encounters a failure, the customs authority shall process paper-based applications.

3. Recovery of reduced duty amounts

Where imported goods that are damaged are not eligible for duty reduction, the customs authority shall assess the tax to recover the reduced duty amount in accordance with the law on tax administration.

4. Where the Customs Electronic Data Processing System has the functionality to process, receive, notify with digital signatures, or issue notifications or decisions on duty reduction, the customs authority shall process the matter on the Customs Electronic Data Processing System.

Article 31. Non-collection of tax on exported and imported goods

1. Cases of non-collection of tax on exported and imported goods shall be governed by the provisions of Article 37a of Decree No. 134/2016/ND-CP, supplemented by clause 19 of Article 1 of Decree No. 18/2021/ND-CP.

2. Application documents for non-collection of tax

a) Non-collection of tax for goods eligible for tax refund but on which tax has not yet been paid as prescribed in Articles 33, 34, 35, 36 and 37 of Decree No. 134/2016/ND-CP, amended by Decree No. 18/2021/ND-CP.

In addition to the written request for non-collection of tax in accordance with Form No. 38 in Appendix I to this Circular, the taxpayer shall submit application documents similar to the tax refund application documents as prescribed in clause 1 of Article 11 of this Circular.

b) Non-collection of import duty and export duty for goods not required to pay import duty or export duty as prescribed in Articles 33 and 34 of Decree No. 134/2016/ND-CP, amended by Decree No. 18/2021/ND-CP.

b.1) Non-collection of import duty for exported goods that must be re-imported as prescribed in Article 33 of Decree No. 134/2016/ND-CP, amended by Decree No. 18/2021/ND-CP:

b.1.1) A written request for non-collection of tax in accordance with Form No. 14 in Appendix II to this Circular through the Customs Electronic Data Processing System, or Form No. 38 in Appendix I to this Circular in paper format.

b.1.2) Payment documents for the exported goods, where payment has been made.

b.1.3) An export contract and an entrustment for export contract where the entrustment form of export is used (if any).

b.1.4) A commercial invoice under the export contract, for cases where exported goods must subsequently be re-imported (except for goods exported to a non-tariff zone, which shall be processed in accordance with point b.1.5 of this clause).

b.1.5) An invoice of the exporter as prescribed by the law on invoices, for cases where goods exported to a non-tariff zone must be re-imported.

b.1.6) A notification from the foreign customer or a written agreement with the foreign customer on the return of the goods, or a notification from the carrier of the absence of a consignee clearly stating the reasons and the quantity and type of goods returned, for cases where goods must be re-imported because the foreign customer refuses to receive them or because there is no consignee as notified by the carrier.

Where re-importation occurs due to force majeure or where the taxpayer self-detects errors or discrepancies in the goods, such written notification is not required, but the reasons for re-importation of returned goods must be clearly stated in the written request for non-collection of tax.

b.1.7) A written notification from the postal enterprise or provider of international express delivery services confirming the goods could not be delivered to the consignee, for cases where goods exported from Vietnam by an organization or individual to a foreign organization or individual through postal services or international express delivery services cannot be delivered and must be re-imported.

b.2) Non-collection of export duty for imported goods that must be re-exported as prescribed in Article 34 of Decree No. 134/2016/ND-CP, amended by Decree No. 18/2021/ND-CP:

b.2.1) A written request for non-collection of tax in accordance with Form No. 14 in Appendix II to this Circular through the Customs Electronic Data Processing System, or Form No. 38 in Appendix I to this Circular in paper format.

b.2.2) An invoice of the exporter as prescribed by the law on invoices, for cases where imported goods are subsequently exported to a non-tariff zone.

b.2.3) A commercial invoice under the export contract, for cases where imported goods are subsequently exported abroad (except for goods exported to a non-tariff zone, which shall be processed in accordance with point b.2.2 of this clause).

b.2.4) A commercial invoice under the import contract and a written agreement on return of the goods to the foreign party, for cases where imported goods must be re-exported to return them to the original foreign consignor.

b.2.5) An export contract for cases where imported goods are sold abroad or to a non-tariff zone; and an entrustment for export contract where the entrustment form of export is used.

b.2.6) An import contract for cases of importation of goods; an entrustment for import contract where the entrustment form of import is used; and payment documents for imported goods, where payment has been made.

b.2.7) A written notification from the postal enterprise or provider of international express delivery services confirming the goods could not be delivered to the consignee.

b.2.8) A written confirmation from the ship supply enterprise of the quantity and value of goods purchased from the import focal enterprise that have been actually supplied to foreign vessels, together with a list of payment documents from the foreign shipping companies.

3. Responsibilities of taxpayers

The taxpayer shall declare the data fields of the written request for non-collection of tax and the relevant documents and materials in Appendix II to this Circular and submit them to the Customs Electronic Data Processing System.

Where the taxpayer is unable to declare certain data fields prescribed in this point, the taxpayer shall submit digitally signed scanned copies of documents and materials related to the undeclared data fields to the customs authority through the Customs Electronic Data Processing System.

Where the Customs Electronic Data Processing System encounters a failure, the taxpayer shall submit one original written request for non-collection of export duty or import duty in accordance with Form No. 38 in Appendix I to this Circular, together with paper-based documents and materials as prescribed in clause 2 of this Article to the customs authority.

4. Responsibilities of the customs authority

a) The customs authority receiving the application for non-collection of tax shall receive and process the application through the Customs Electronic Data Processing System. Where the System encounters a failure, the customs authority shall receive and process paper-based applications.

b) Within 3 working days from the date of receipt of the application for non-collection of tax, the customs authority shall notify the taxpayer of the acceptance of the application through the Customs Electronic Data Processing System in accordance with Form No. 3 in Appendix II to this Circular. For paper-based applications, the customs authority shall notify the taxpayer in accordance with Form No. 05 in Appendix I to this Circular.

Where explanations or supplementation are required, the customs authority shall notify the taxpayer through the Customs Electronic Data Processing System in accordance with Form No. 7 in Appendix II to this Circular. For paper-based applications, the customs authority shall notify the taxpayer in accordance with Form No. 06 in Appendix I to this Circular.

The deadline for supplementing and providing explanations for the application is 5 working days from the date of receipt of the notification from the customs authority. Where the taxpayer fails to supplement or provide explanations for the application after the prescribed period, the customs authority shall notify the taxpayer that there is insufficient basis to consider and process the application through the Customs Electronic Data Processing System. For paper-based applications, the customs authority shall notify the taxpayer in accordance with Form No. 02 in Appendix I to this Circular.

The period during which the taxpayer is providing supplementary information and materials as notified by the customs authority shall not be counted towards the non-collection of tax processing deadline.

5. Classification of applications

a) Applications for non-collection of tax for goods eligible for tax refund but on which tax has not yet been paid as prescribed in point a of clause 1 of Article 37a of Decree No. 134/2016/ND-CP, supplemented by clause 19 of Article 1 of Decree No. 18/2021/ND-CP, shall be classified in accordance with the tax refund application classification prescribed in clause 2 of Article 30 of Decree No. 252/2026/ND-CP.

b) Applications for non-collection of tax for goods not required to pay import duty or export duty as prescribed in point b of clause 1 of Article 37a of Decree No. 134/2016/ND-CP, supplemented by clause 19 of Article 1 of Decree No. 18/2021/ND-CP, are not subject to application classification.

6. Non-collection of tax procedures

a) For non-collection of tax for goods eligible for tax refund but on which tax has not yet been paid as prescribed in point a of clause 1 of Article 37a of Decree No. 134/2016/ND-CP, supplemented by clause 19 of Article 1 of Decree No. 18/2021/ND-CP, the procedures for submission, receipt and processing of non-collection of tax applications shall be carried out in the same manner as the procedures for submission, receipt and processing of tax refund applications in accordance with Article 11 of this Circular.

b) For non-collection of tax for goods not required to pay import duty or export duty as prescribed in point b of clause 1 of Article 37a of Decree No. 134/2016/ND-CP, supplemented by clause 19 of Article 1 of Decree No. 18/2021/ND-CP:

b.1) Where the first customs declaration for the re-imported or re-exported goods does not give rise to a tax refund amount and the taxpayer submits the non-collection of tax application at the time of customs clearance.

The customs authority receiving the non-collection of tax application shall examine the application and conduct a physical inspection of the goods (except for authorized economic operators). Where there is sufficient basis to determine that the re-imported goods were previously exported and the re-exported goods were previously imported, the customs authority shall issue a decision on non-collection of import duty for re-imported goods and non-collection of export duty for re-exported goods within the customs clearance period through the Customs Electronic Data Processing System. For paper-based processing or where the Customs Electronic Data Processing System does not yet have digital signature functionality, the customs authority shall issue the decision and send it to the taxpayer and relevant authorities (if any) in accordance with Form No. 16 in Appendix I to this Circular.

The customs clearance period shall be governed by the provisions of Article 23 of Law No. 54/2014/QH13.

b.2) Where the first customs declaration for the re-imported or re-exported goods gives rise to a tax refund amount.

b.2.1) Where the re-imported or re-exported goods undergo customs clearance at a different location from the first export or import location.

The customs authority receiving the non-collection of tax application for the re-imported or re-exported goods shall issue a non-collection of tax decision for the re-imported or re-exported shipment after the customs authority where the export or import duty for which the taxpayer has claimed a refund arises has determined that the conditions for tax refund are satisfied for the first exported or imported goods through the Customs Electronic Data Processing System. For paper-based processing or where the Customs Electronic Data Processing System does not yet have digital signature functionality, the customs authority shall issue the non-collection of tax decision and send it to the taxpayer and relevant authorities (if any) in accordance with Form No. 16 in Appendix I to this Circular.

The tax amount paid for re-imported or re-exported goods shall be processed as overpaid tax in accordance with Article 7 of this Circular.

b.2.2) Where the re-imported or re-exported goods undergo customs clearance at the same location as the first export or import.

Where the customs authority has not yet determined at the time of customs clearance that the re-imported or re-exported goods were previously exported or imported, the customs authority receiving the non-collection of tax application for the re-imported or re-exported goods shall receive and carry out non-collection of tax procedures upon completion of the tax refund procedures for the first exported or imported goods.

The customs authority receiving the non-collection of tax application for the re-imported or re-exported goods shall issue a decision on non-collection of import duty for re-imported goods and non-collection of export duty for re-exported goods through the Customs Electronic Data Processing System. For paper-based processing or where the Customs Electronic Data Processing System does not yet have digital signature functionality, the customs authority shall issue the decision and send it to the taxpayer and relevant authorities (if any) in accordance with Form No. 16 in Appendix I to this Circular.

b.3) Where the first customs declaration for the re-imported or re-exported goods does not give rise to a tax refund amount but the taxpayer has paid tax on the re-imported or re-exported customs declaration and submits the non-collection of tax application after the re-imported or re-exported goods have been cleared through customs.

The customs authority receiving the non-collection of tax application for the re-imported or re-exported goods shall examine the customs application, and where there is sufficient basis to determine that the re-imported goods were previously exported and the re-exported goods were previously imported, shall issue a decision on non-collection of import duty for re-imported goods and non-collection of export duty for re-exported goods through the Customs Electronic Data Processing System. For paper-based processing or where the Customs Electronic Data Processing System does not yet have digital signature functionality, the customs authority shall issue the decision and send it to the taxpayer and relevant authorities (if any) in accordance with Form No. 16 in Appendix I to this Circular.

The customs authority shall issue the non-collection of tax decision within 5 working days from the date of the notification of receipt of the application. The tax amount paid for the re-imported or re-exported goods shall be processed as overpaid tax in accordance with Article 7 of this Circular.

For the cases prescribed in points b.1, b.2 and b.3 of this clause, where the customs authority, upon examining the application and conducting a physical inspection of the goods, determines that the goods do not satisfy the basis for non-collection of tax, the customs authority shall notify the taxpayer that the application does not satisfy the conditions for non-collection of tax. For paper-based applications or where the Customs Electronic Data Processing System does not yet have digital signature functionality, the customs authority shall send a notification to the taxpayer in accordance with Form No. 02 in Appendix I to this Circular.

7. Authority to issue decisions on non-collection of tax

The Head of the customs authority receiving the non-collection of tax application for re-imported or re-exported goods shall have authority to issue decisions on non-collection of tax.

Article 32. Application documents for non-taxable exported and imported goods

1. Cases where exported and imported goods are not subject to tax shall be governed by the provisions of tax law.

2. Application documents for non-taxable goods for export duty and import duty purposes

Where goods are not subject to export duty or import duty, in addition to the documents comprising the customs documents as prescribed by Law No. 54/2014/QH13, amended by Law No. 90/2025/QH15, and its implementing instruments, the taxpayer shall submit or present the following additional documents:

a) Imported goods that are aid goods

a.1) Imported goods that are non-reimbursable aid goods, not constituting official development assistance (ODA), from foreign agencies, organizations and individuals to Vietnam: a decision approving the project or non-project program, or an investment decision together with the project or non-project document as prescribed in clause 1 of Article 24 of Decree No. 313/2025/ND-CP of the Government on management and use of non-reimbursable aid that does not constitute official development assistance from foreign agencies, organizations and individuals to Vietnam, and amending or replacing legal documents (if any).

a.2) Imported goods using official development assistance (ODA) funds

The application documents comprise the documents prescribed in clause 1 of Article 90 of Decree No. 242/2025/ND-CP of the Government on management and use of official development assistance (ODA) funds and preferential foreign loans, amended by Decree No. 119/2026/ND-CP, and amending or replacing legal documents (if any):

a.2.1) A specific international treaty or specific agreement on non-reimbursable ODA funds, or an exchange of correspondence on the commitment to and acceptance of non- reimbursable ODA funds.

a.2.2) A decision approving the project or non-project document, an investment decision for the program or project, or an approved feasibility study report.

a.3) Imported goods that are international emergency relief goods for disaster relief, support and recovery

a.3.1) Imported goods that are international emergency relief goods for disaster relief and recovery as prescribed in Decree No. 50/2020/ND-CP of the Government on receipt, management and use of international emergency aid for disaster relief and recovery; and Decree No. 53/2026/ND-CP of the Government amending certain articles of decrees in the field of dykes and disaster prevention and control.

The application documents comprise the documents prescribed in point dd of clause 2 of Article 13 of Decree No. 50/2020/ND-CP and Article 62 of Decree No. 53/2026/ND-CP:

The international emergency relief document or adjusted international emergency relief document for disaster recovery issued by the competent authority.

The international aid document.

a.3.2) Imported goods that are international emergency relief goods for relief and support in accordance with Decision No. 27/2026/QD-TTg of the Prime Minister on the receipt and coordination of foreign relief and support resources, and the deployment of Vietnamese forces and equipment abroad for response, recovery, humanitarian support and disaster relief activities.

The application documents comprise the following:

– A decision of the competent authority on the receipt of international aid for emergency relief, support and disaster recovery.

– An international treaty between Vietnam and the foreign aid partners for receipt of the aid, or an international agreement between Vietnam and the foreign aid partners for receipt of the aid.

b) Imported goods of Vietnamese organizations and individuals for the implementation of Vietnam’s non-reimbursable aid projects abroad

b.1) A project approval decision (for projects implemented under bilateral international treaties) or an aid decision (for projects implemented under Decree No. 305/2025/ND-CP of the Government on Vietnam’s aid to foreign countries) issued by the competent authority, clearly stating that the form of provision is Vietnam’s non-reimbursable aid.

b.2) A detailed list of goods provided as aid to the foreign country, prepared by the project implementing unit.

b.3) A goods supply contract for cases where an organization or individual wins a bid to import the goods, or an entrustment for import contract for cases of entrustment import.

c) Exported goods for the implementation of Vietnam’s non-reimbursable aid projects abroad

c.1) An aid decision from the competent authority as prescribed in Decree No. 305/2025/ND-CP and amending or replacing legal documents (if any), or a project approval decision (for projects implemented under bilateral international treaties).

c.2) A detailed list of goods provided as aid to the foreign country, prepared by the project implementing unit.

c.3) A goods supply contract for the project (for cases where the project implementing unit does not directly export the goods).

d) A financial leasing contract for cases where the financial leasing company imports goods from abroad and delivers them directly to a non-tariff zone for financial leasing to enterprises in the non-tariff zone, in which the financial lease price does not include import duty.

3. Application documents for non-taxable goods for value added tax purposes

Where imported goods are not subject to value added tax, in addition to the documents comprising the customs documents as prescribed by Law No. 54/2014/QH13, amended by Law No. 90/2025/QH15, and its implementing instruments, the taxpayer shall submit or present one of the following additional documents depending on the specific case:

a) Imported goods that are machinery, equipment, spare parts, supplies not available from domestic production required to be imported for direct use in scientific research and technology development activities; machinery, equipment, replacement parts, specialized means of transport and supplies not available from domestic production required to be imported for oil and gas exploration, development and production activities; and aircraft, helicopters, gliders, drilling rigs and watercraft not available from domestic production required to be imported to create the enterprise’s fixed assets or leased from abroad for use in manufacturing, business or leasing activities:

a.1) A sales contract pursuant to the results of competitive bidding, a goods supply contract or a services supply contract signed by the winning bidder, direct contractor or service provider, clearly stating that the price does not include value added tax.

a.2) An entrustment for import contract for cases of entrustment import, clearly stating that the price does not include value added tax.

a.3) A document from the competent state authority as prescribed by the Law on Science, Technology and Innovation No. 93/2025/QH15 assigning tasks to organizations to carry out scientific research and technology development programs, projects and schemes, or a science and technology contract between the principal and the contractor for the implementation of the science and technology contract, for machinery, equipment and supplies not available from domestic production that are required to be imported for direct use in scientific research and technology development activities.

a.4) A contract signed with the foreign party for cases of leasing aircraft, helicopters, gliders, drilling rigs and watercraft not available from domestic production for use in manufacturing, business or leasing activities.

b) A written confirmation from the Ministry of National Defence that the imported goods directly serve national defense purposes, or from the Ministry of Public Security that the imported goods directly serve security purposes, for imported goods that are defense and security products not subject to value added tax.

c) A financial leasing contract for cases where the financial leasing company imports goods from abroad and delivers them directly to a non-tariff zone for financial leasing to enterprises in the non-tariff zone, in which the financial lease price does not include value added tax.

d) A sales contract with an export processing enterprise or a non-tariff zone pursuant to the results of competitive bidding or direct contracting, in which the winning bid price does not include import duty, for goods imported from abroad by contractors and delivered directly to the export processing enterprise or non-tariff zone for construction of workshops, offices and installation of equipment pursuant to the results of competitive bidding.

dd) A confirmation of import of publications for business purposes issued by the competent authority as prescribed by the law on publishing, for goods that are newspapers, magazines, newsletters, special publications, political books, textbooks, curricula, legal documents, science and technology books, books serving external information purposes, books printed in ethnic minority languages, and propaganda posters, including in the form of audio tapes, video tapes or electronic data, that are imported and not subject to value added tax.

e) A written approval for receipt of donated and sponsored goods issued by the receiving agencies and organizations, for imported goods donated or sponsored for prevention, response and recovery from disasters, natural disasters, epidemics and war, not subject to value added tax.

4. Application documents for imported goods not subject to excise tax shall be governed by the provisions of the law on excise tax.

Article 33. Tax assessment procedures

1. The customs authority shall determine goods subject to tax assessment as prescribed in clauses 1 and 2 of Article 39 of Decree No. 252/2026/ND-CP.

2. Calculation of the assessed tax amount

a) The assessed tax amount shall be determined on the basis of the goods name, quantity, type, HS code, origin, value, tax rate, exchange rate for tax calculation purposes and tax calculation method as prescribed.

b) Where only part of the total goods of the same type covered by multiple customs declarations is subject to tax assessment and the tax amounts for the first export and import declarations are already determined, the assessed tax amount shall be determined according to the average tax amount for goods of the same type using the following formula:

c) Where the first import declaration covers goods that are not subject to tax or where no tax amount data is available, or where the customs declaration has been cancelled in accordance with customs law, or where there is no customs declaration, the customs authority shall rely on the goods name, type, value, HS code, origin, tax rate and tax calculation method of identical or similar goods stored in the customs authority’s database to assess the tax. The exchange rate for tax calculation purposes shall apply the rate at the time of issuance of the tax assessment decision.

3. The customs authority shall determine the differential tax amount between the tax amount payable and the tax amount declared by the taxpayer.

4. The deadline for payment of the assessed tax amount shall be governed by the provisions of clause 5 of Article 4 of this Circular.

5. The customs authority shall prepare a working record as the basis for tax assessment where it is necessary to clarify further with the taxpayer on relevant particulars serving as the basis for tax assessment (if any). A working record is not required in the following cases:

a) The tax declarant is unable to self-calculate the tax amount payable.

b) The customs authority assesses the tax pursuant to the conclusion of an inspection, examination, audit authority or other competent authority following an inspection, examination or audit at the tax declarant’s premises, or where the conclusion already anticipates the tax amount to be assessed.

c) Imported goods eligible for duty exemption or not subject to tax that are used as collateral for loans as prescribed in Article 39 of Decree No. 252/2026/ND-CP.

d) Imported goods that have not completed customs clearance procedures and are seized for sale by auction pursuant to a decision of the competent authority or a judgment or decision of the Court, which are subject to tax payment as prescribed in Article 39 of Decree No. 252/2026/ND-CP.

6. The customs authority shall issue a tax assessment decision in accordance with Form No. 39 in Appendix I to this Circular and send it to the taxpayer as prescribed in clause 9 of this Article. The tax assessment decision shall clearly state the reasons, legal basis, assessed tax amount, tax payment deadline and late payment charge calculation commencement date.

7. Where a tax assessment decision is incomplete or inaccurate, the Head of the customs authority shall issue an amended tax assessment decision in accordance with Form No. 39 in Appendix I to this Circular, or issue a decision to annul the tax assessment decision in accordance with Form No. 40 in Appendix I to this Circular.

8. Where the taxpayer has paid tax, late payment charges and fines pursuant to a tax assessment decision but the tax assessment decision is subsequently amended to reduce the tax amount payable, annulled, or the tax, late payment charges and fines paid exceed the tax, late payment charges and fines payable, the customs authority shall process the excess tax, late payment charges and fines paid for the taxpayer in accordance with Article 15 of this Circular.

9. The tax assessment decision, the amended tax assessment decision and the decision to annul the tax assessment decision shall be sent to the taxpayer, the person authorized by the taxpayer, the guarantor and the person paying tax on behalf of the taxpayer within 8 working hours from the time of signing.

10. Where the Customs Electronic Data Processing System has the functionality to process, prepare working records, and issue tax assessment decisions, amended tax assessment decisions and decisions to annul tax assessment decisions, the customs authority shall process the matter on the Customs Electronic Data Processing System.

Article 34. Procedures and application documents for freezing of tax arrears

1. Cases of freezing of tax arrears shall be governed by the provisions of clause 1 of Article 20 of Law No. 108/2025/QH15 and clause 1 of Article 34 of Decree No. 252/2026/ND-CP.

2. Application documents for freezing of tax arrears

a) For taxpayers prescribed in point a of clause 1 of Article 20 of Law No. 108/2025/QH15: a death certificate, death notice or equivalent documents as prescribed by the law on civil registration, or a court decision declaring a person as deceased or as having lost active legal capacity.

b) For taxpayers prescribed in point b of clause 1 of Article 20 of Law No. 108/2025/QH15: a dissolution decision of the taxpayer or information on the taxpayer undergoing dissolution procedures on the national business registration information system.

c) For taxpayers prescribed in point c of clause 1 of Article 20 of Law No. 108/2025/QH15: a notification from the competent Court of the acceptance of a petition to initiate bankruptcy proceedings, or freezing of tax arrears pursuant to a written request from the Court as prescribed by the law on rehabilitation and bankruptcy.

d) For taxpayers prescribed in point dd of clause 1 of Article 20 of Law No. 108/2025/QH15: a written confirmation from the commune-level People’s Committee that the taxpayer is no longer operating at the registered business address with the business registration authority or the tax administration authority.

dd) For taxpayers prescribed in point dd of clause 1 of Article 20 of Law No. 108/2025/QH15: a document from the competent authority revoking the business registration certificate, enterprise registration certificate, cooperative registration certificate, cooperative group registration certificate, household business registration certificate, establishment and operation license, practice license, branch registration certificate, representative office registration certificate, business location registration certificate, or registration or license for e-commerce platform business operations.

3. Procedures for freezing of tax arrears

a) For cases eligible for freezing of tax arrears as prescribed in clause 1 of this Article, upon receipt of the complete application documents prescribed in clause 2 of this Article, the customs authority shall issue a decision on freezing of tax arrears in accordance with Form No. 41 in Appendix I to this Circular; the period of freezing of tax arrears shall be governed by the provisions of clause 3 of Article 34 of Decree No. 252/2026/ND-CP.

b) Where the customs authority has issued a decision on freezing of tax arrears for the taxpayer but the Court annuls the decision declaring a person as deceased or as having lost active legal capacity, or the taxpayer resumes business operations, the customs authority shall issue a decision on termination of the validity of the decision on freezing of tax arrears in accordance with Form No. 42 in Appendix I to this Circular. Late payment charges shall be calculated from the date of expiry of the tax payment deadline until the date the tax and other amounts payable are paid into the state budget.

c) Where the customs authority has issued a decision on freezing of tax arrears for the taxpayer and the taxpayer subsequently qualifies for write-off of tax arrears as prescribed in Article 21 of Law No. 108/2025/QH15, the customs authority shall issue a decision on termination of the validity of the decision on freezing of tax arrears in accordance with Form No. 42 in Appendix I to this Circular and proceed with the write-off of tax arrears as prescribed.

4. Procedures for termination of the validity of a decision on freezing of tax arrears and for adjustment of the frozen tax arrears amount

a) Cases of termination of the validity of a decision on freezing of tax arrears shall be governed by the provisions of clause 6 of Article 34 of Decree No. 252/2026/ND-CP.

b) Application documents for termination of the validity of a decision on freezing of tax arrears:

b.1) For cases of termination of the validity of a decision on freezing of tax arrears as prescribed in point a of clause 6 of Article 34 of Decree No. 252/2026/ND-CP:

b.1.1) The issued decision on freezing of tax arrears.

b.1.2) Information on the taxpayer subject to freezing of tax arrears resuming business operations, as updated and transferred by the tax authority to the customs authority, or a written confirmation from the commune-level People’s Committee of the taxpayer’s resumption of business operations.

b.2) For cases of termination of the validity of a decision on freezing of tax arrears as prescribed in point b of clause 6 of Article 34 of Decree No. 252/2026/ND-CP:

b.2.1) The issued decision on freezing of tax arrears.

b.2.2) Information on the establishment of a new manufacturing or business facility or enterprise by the individual, self-employed individual, head of a household business, owner of a sole proprietorship or sole member limited liability company whose tax arrears have been frozen, as updated and transferred by the tax authority to the customs authority.

b.3) For cases of termination of the validity of a decision on freezing of tax arrears as prescribed in point c of clause 6 of Article 34 of Decree No. 252/2026/ND-CP:

b.3.1) The issued decision on freezing of tax arrears.

b.3.2) A court decision annulling the decision declaring a person as deceased, missing or as having lost active legal capacity as prescribed.

b.4) For cases of termination of the validity of a decision on freezing of tax arrears as prescribed in point d of clause 6 of Article 34 of Decree No. 252/2026/ND-CP:

b.4.1) The issued decision on freezing of tax arrears.

b.4.2) Documents proving that the taxpayer satisfies the conditions for write-off of tax arrears as prescribed in Article 21 of Law No. 108/2025/QH15.

b.5) For cases of termination of the validity of a decision on freezing of tax arrears as prescribed in point dd of clause 6 of Article 34 of Decree No. 252/2026/ND-CP:

b.5.1) The issued decision on freezing of tax arrears.

b.5.2) A court decision not to open bankruptcy proceedings or to suspend bankruptcy proceedings; a court decision recognizing a business rehabilitation plan or to suspend business rehabilitation proceedings as prescribed in points a, b, c and d of clause 1 of Article 37 of the Law on Rehabilitation and Bankruptcy No. 142/2025/QH15.

b.6) For cases of termination of the validity of a decision on freezing of tax arrears as prescribed in point e of clause 6 of Article 34 of Decree No. 252/2026/ND-CP:

b.6.1) The issued decision on freezing of tax arrears.

b.6.2) State budget payment documents, state budget collection orders and other documents proving that the taxpayer no longer owes the frozen tax arrears amount.

c) The customs authority shall calculate late payment charges in full for the frozen tax arrears amount from the date of expiry of the tax payment deadline as prescribed.

d) Procedures for termination of the validity of a decision on freezing of tax arrears:

d.1) Where the customs authority has issued a decision on freezing of tax arrears for the taxpayer but the taxpayer falls within the cases prescribed in points a, b, c, d and dd of clause 6 of Article 34 of Decree No. 252/2026/ND-CP, the customs authority shall issue a decision on termination of the validity of the decision on freezing of tax arrears in accordance with Form No. 42 in Appendix I to this Circular on the basis of the application documents.

d.2) Where the taxpayer’s tax arrears have been frozen but the taxpayer no longer owes the frozen tax arrears amount as prescribed in point e of clause 6 of Article 34 of Decree No. 252/2026/ND-CP, the customs authority shall issue a decision on termination of the validity of the decision on freezing of tax arrears in accordance with Form No. 42 in Appendix I to this Circular on the basis of the application documents.

5. Where the Customs Electronic Data Processing System has the functionality to process, receive, notify, and issue decisions on freezing of tax arrears and decisions on termination of the validity of decisions on freezing of tax arrears, the customs authority shall process the matter on the Customs Electronic Data Processing System.

Article 35. Application documents, procedures for write-off of tax arrears

1. Application documents for write-off of tax arrears for the cases prescribed in points a, b and c of clause 1 of Article 21 of Law No. 108/2025/QH15

a) A written request for write-off of tax arrears from the customs authority where the outstanding amount arises, in accordance with Form No. 15 in Appendix II to this Circular, or Form No. 43 in Appendix I to this Circular in paper format.

b) Documents corresponding to the cases eligible for write-off of tax arrears as prescribed in clause 1 of Article 21 of Law No. 108/2025/QH15 comprise:

b.1) A death certificate or death notice; a court decision declaring a person as deceased, missing or as having lost active legal capacity; or documents from the competent state authority proving a person’s death or loss of active legal capacity, for the cases prescribed in point a of clause 1 of Article 21 of Law No. 108/2025/QH15.

b.2) A decision from the competent state authority declaring the enterprise bankrupt, for the cases prescribed in point b of clause 1 of Article 21 of Law No. 108/2025/QH15.

b.3) A decision from the competent authority on revocation of the business registration certificate, enterprise registration certificate, cooperative registration certificate, cooperative group registration certificate, household business registration certificate, establishment and operation license, practice license, branch registration certificate, representative office registration certificate, business location registration certificate, or registration or license for e-commerce platform business operations, for the cases prescribed in point c of clause 1 of Article 21 of Law No. 108/2025/QH15.

b.4) Enforcement decisions or application documents for measures to enforce administrative decisions on tax administration against the taxpayer (if any).

2. Application documents for write-off of tax arrears for the cases prescribed in point d of clause 1 of Article 21 of Law No. 108/2025/QH15 and clause 2 of Article 35 of Decree No. 252/2026/ND-CP

a) A written request from the taxpayer submitted to the customs authority in accordance with Form No. 15 in Appendix II to this Circular, or Form No. 43 in Appendix I to this Circular in paper format.

b) A document from the competent state authority confirming the impact of natural disasters, catastrophes or epidemics with a broad scope.

c) A decision on waiver of late payment charges as prescribed in Article 10 of this Circular (if any).

d) A decision on extension of the tax payment deadline as prescribed in Article 6 of this Circular (if any).

dd) Relevant documents and materials proving that the taxpayer is unable to resume manufacturing or business operations and is unable to pay the outstanding tax arrears.

3. Procedures for write-off of tax arrears

a) Cases where the authority for write-off of tax arrears belongs to the Regional Customs Sub-Department as prescribed in point b of clause 4 of Article 35 of Decree No. 252/2026/ND-CP.

The customs authority monitoring the outstanding amount shall compile the application and submit it to the directly managing Regional Customs Sub-Department for consideration and decision on write-off of tax arrears for taxpayers with outstanding amounts under management of less than VND 5,000,000,000, as prescribed in point b of clause 4 of Article 35 of Decree No. 252/2026/ND-CP.

a.1) Where the case is not eligible for write-off of tax arrears, the Regional Customs Sub-Department shall notify the customs authority that submitted the application in accordance with Form No. 02 in Appendix I to this Circular to continue monitoring and pursuing recovery of the outstanding tax arrears as prescribed.

a.2) Where the case is eligible for write-off of tax arrears but the application is incomplete, the Regional Customs Sub-Department shall notify the customs authority that submitted the application to supplement the application in accordance with Form No. 06 in Appendix I to this Circular.

a.3) Where the case is eligible for write-off of tax arrears and the application is complete, the Sub-Department Director of the Regional Customs Sub-Department shall issue a write-off decision in accordance with Form No. 44 in Appendix I to this Circular.

b) Where the case falls within the authority for write-off of tax arrears as prescribed in point b of clause 4 of Article 35 of Decree No. 252/2026/ND-CP and the application is complete, the Anti-Smuggling Investigation Sub-Department and the Post-Clearance Audit Sub-Department shall review and cross-check the outstanding tax arrears under their monitoring scope for the Sub-Department Director of the Anti-Smuggling Investigation Sub-Department or the Sub-Department Director of the Post-Clearance Audit Sub-Department to issue a write-off decision in accordance with Form No. 44 in Appendix I to this Circular.

c) Cases falling within the authority for write-off of tax arrears of the Customs Department Director or the Minister of Finance as prescribed in points c and d of clause 4 of Article 35 of Decree No. 252/2026/ND-CP:

c.1) The Regional Customs Sub-Department, the Anti-Smuggling Investigation Sub-Department and the Post-Clearance Audit Sub-Department shall consolidate the outstanding amounts at their subordinate units, compile the application and submit it to the Customs Department for consideration and decision on write-off of tax arrears.

c.1.1) Where the case is eligible for write-off of tax arrears but the application is incomplete, the Customs Department shall notify the customs authority that submitted the application to supplement the application in accordance with Form No. 06 in Appendix I to this Circular.

c.1.2) Where the case is not eligible for write-off of tax arrears, the Customs Department shall notify the customs authority that submitted the application in accordance with Form No. 02 in Appendix I to this Circular to continue monitoring and pursuing recovery of the outstanding tax arrears as prescribed.

c.1.3) Where the case is eligible for write-off of tax arrears within the authority of the Customs Department Director as prescribed in point c of clause 4 of Article 35 of Decree No. 252/2026/ND-CP and the application is complete, the Customs Department Director shall issue a decision on write-off of tax arrears in accordance with Form No. 44 in Appendix I to this Circular.

c.2) Where the case is eligible for write-off of tax arrears within the authority of the Minister of Finance as prescribed in point d of clause 4 of Article 35 of Decree No. 252/2026/ND-CP and the application is complete, the Customs Department shall submit a report to the Minister of Finance for the Minister of Finance to issue a decision on write-off of tax arrears in accordance with Form No. 44 in Appendix I to this Circular.

d) Where the taxpayer is affected by natural disasters, catastrophes or epidemics with a broad scope as prescribed in point d of clause 1 of Article 21 of Law No. 108/2025/QH15 and clause 2 of Article 35 of Decree No. 252/2026/ND-CP, the taxpayer shall submit the application for write-off of tax arrears to the customs authority managing the outstanding tax arrears for consideration and write-off as prescribed.

d.1) Where the case is not eligible for write-off of tax arrears, the customs authority receiving the write-off application shall notify the taxpayer in accordance with Form No. 02 in Appendix I to this Circular.

d.2) Where the case is eligible for write-off of tax arrears but the application is incomplete, the customs authority receiving the write-off application shall notify the taxpayer in accordance with Form No. 06 in Appendix I to this Circular.

d.3) Where the case is eligible for write-off of tax arrears and the application is complete, the customs authority receiving the write-off application shall review and submit the write-off application in accordance with the authority and procedures prescribed in points a, b and c of clause 3 of this Article.

4. Procedures for reinstatement of written-off tax arrears

Where a taxpayer’s tax arrears have been written off but the taxpayer falls within the cases prescribed in clause 2 of Article 21 of Law No. 108/2025/QH15, the procedures for reinstatement of written-off tax arrears shall be as follows:

a) Application documents for reinstatement of written-off tax arrears

A written request for reinstatement of written-off tax arrears from the customs authority monitoring the outstanding amount, in accordance with Form No. 16 in Appendix II to this Circular, or Form No. 45 in Appendix I to this Circular in paper format.

a.1) The issued write-off decision.

a.2) Information on the taxpayer being an individual, self-employed individual or head of household…

b) Procedures for reinstatement of written-off tax arrears

b.1) For applications for reinstatement of written-off tax arrears compiled by the customs authority monitoring the outstanding amount and submitted to the directly managing Regional Customs Sub-Department for consideration and decision on write-off:

b.1.1) Where the case is not eligible for reinstatement of written-off tax arrears, the Regional Customs Sub-Department shall notify the customs authority that submitted the application in accordance with Form No. 02 in Appendix I to this Circular.

b.1.2) Where the case is eligible for reinstatement of written-off tax arrears but the application is incomplete, the Regional Customs Sub-Department shall notify the customs authority that submitted the application to supplement the application in accordance with Form No. 06 in Appendix I to this Circular.

b.1.3) Where the case is eligible for reinstatement of written-off tax arrears and the application is complete, and the write-off decision was issued by the Sub-Department Director of the Regional Customs Sub-Department, the Sub-Department Director of the Regional Customs Sub-Department shall issue a decision on reinstatement of written-off tax arrears in accordance with Form No. 46 in Appendix I to this Circular.

b.1.4) Where the case is eligible for reinstatement of written-off tax arrears and the application is complete, and the write-off decision was issued by the Customs Department Director, the Regional Customs Sub-Department shall submit the application to the Customs Department for the Customs Department Director to issue a decision on reinstatement of written-off tax arrears in accordance with Form No. 46 in Appendix I to this Circular.

b.1.5) Where the case is eligible for reinstatement of written-off tax arrears and the application is complete, and the write-off decision was issued by the Minister of Finance, the Regional Customs Sub-Department shall submit the application to the Customs Department to submit a report to the Minister of Finance for the Minister of Finance to issue a decision on reinstatement of written-off tax arrears in accordance with Form No. 46 in Appendix I to this Circular.

b.2) For applications for reinstatement of written-off tax arrears where the write-off decision was issued by the Anti-Smuggling Investigation Sub-Department or the Post-Clearance Audit Sub-Department, the Anti-Smuggling Investigation Sub-Department or the Post-Clearance Audit Sub-Department shall compile the application and issue a decision on reinstatement of the written-off tax arrears amount.

5. Where the Customs Electronic Data Processing System has the functionality to process, receive, notify, and issue write-off decisions and decisions on reinstatement of written-off tax arrears, the customs authority shall process the matter on the Customs Electronic Data Processing System.

Article 36. Payment of tax arrears by installments

1. Taxpayers with outstanding tax arrears falling within the cases eligible for installment payment of tax arrears as prescribed in point b of clause 2 of Article 65 of Decree No. 252/2026/ND-CP shall be entitled to pay their tax arrears by installments in accordance with clause 2 of this Article.

2. Taxpayers may register and commit to paying tax arrears by installments at the following levels:

a) For outstanding tax arrears of VND 500,000,000 to less than VND 1,000,000,000, the maximum installment payment period shall not exceed 3 months.

b) For outstanding tax arrears of VND 1,000,000,000 to less than VND 2,000,000,000, the maximum installment payment period shall not exceed 6 months.

c) For outstanding tax arrears of VND 2,000,000,000 or more, the maximum installment payment period shall not exceed 12 months.

The periods prescribed in points a, b and c of this clause shall be calculated from the date the competent authority issues the written approval of the installment payment of tax arrears and shall be within the validity period of the bank guarantee.

d) Where the installment payment period expires but the taxpayer has not yet fully paid the outstanding tax arrears and late payment charges (if any), the credit institution providing the guarantee shall be responsible for paying the outstanding tax arrears and late payment charges on behalf of the taxpayer as prescribed in point b of clause 2 of Article 65 of Decree No. 252/2026/ND-CP.

3. Application documents for installment payment of tax arrears

a) A written request for installment payment of tax arrears from the taxpayer in accordance with Form No. 17 in Appendix II to this Circular, or Form No. 47 in Appendix I to this Circular.

b) A bank guarantee from a credit institution for the tax arrears amount for installment payment, in accordance with Article 43 of Circular No. 38/2015/TT-BTC, amended by clause 24 of Article 1 of Circular No. 39/2018/TT-BTC, for cases of paper-based bank guarantees. For electronic guarantees, the taxpayer shall not be required to submit this document.

4. Receipt and processing of applications for installment payment of tax arrears

a) Receipt of applications

a.1) The Post-Clearance Audit and Review Team, the Customs Clearance Team, Border Gate Customs/Inland Customs and customs authorities under the Regional Customs Sub-Department shall receive applications where the outstanding tax arrears for which installment payment is requested arise at the unit.

a.2) The Regional Customs Sub-Department shall receive applications where the outstanding tax arrears for which installment payment is requested arise at multiple units under the Regional Customs Sub-Department.

a.3) The Anti-Smuggling Investigation Sub-Department, the Post-Clearance Audit Sub-Department and customs authorities under the Customs Department shall receive applications where the outstanding tax arrears for which installment payment is requested arise at the unit.

a.4) The Customs Department shall receive applications where the outstanding tax arrears for which installment payment is requested arise at multiple Regional Customs Sub-Departments.

b) Processing deadlines

b.1) For cases within the authority to resolve as prescribed in point a.1 of this clause, the customs authority shall notify the taxpayer within 1 working day from the date of receipt of the complete application.

b.2) For cases within the authority as prescribed in points a.2 and a.3 of this clause, the Sub-Department Director of the relevant Customs Sub-Department shall issue a written notification to the taxpayer within 2 working days from the date of receipt of the complete application.

b.3) For cases within the authority as prescribed in point a.4 of this clause, the Customs Department Director shall issue a written notification to the taxpayer within 3 working days from the date of receipt of the complete application.

c) The customs authority shall examine the application, cross-check data on the Customs Electronic Data Processing System, and notify the taxpayer of the approval or rejection of the installment payment of tax arrears, or request supplementation of the application, in accordance with Form No. 48 in Appendix I to this Circular.

5. Where the Customs Electronic Data Processing System has the functionality to process, receive, notify the approval or rejection of the installment payment of tax arrears, or request supplementation of the application, the customs authority shall process the matter on the Customs Electronic Data Processing System.

Article 37. Cases of tax examination and authority for tax examination

1. The customs authority shall conduct tax examinations in the cases prescribed in clause 2 and points a and b of clause 3 of Article 22 of Law No. 108/2025/QH15. Post-clearance audit shall be governed by the provisions of customs law.

2. Authority to decide on tax examinations

The Customs Department Director, Sub-Department Director of the Regional Customs Sub-Department, Head of the Team of Border Gate Customs/Inland Customs, Head of the Customs Clearance Team, Head of the Post-Clearance Audit and Review Team and Heads of other customs authorities assigned the function of tax examination.

Article 38. Tax examination at the customs authority’s premises

1. Tax examination at the customs authority’s premises shall be conducted in accordance with the provisions of points a and b of clause 2 of Article 22 of Law No. 108/2025/QH15.

2. The processing of tax examination results at the customs authority’s premises shall be as follows:

a) Where an examination conducted during customs clearance procedures detects violations resulting in tax underpayment or tax evasion, the taxpayer shall pay the full tax amount and be handled in accordance with the law on tax administration and other relevant provisions of law.

b) Where the tax application contains particulars requiring clarification relating to the tax amount payable, the duty exemption amount, the duty reduction amount, the tax refund amount, the non-collection amount or the non-taxable amount, the customs authority shall notify the taxpayer requesting explanations or supplementary information and materials.

Where the taxpayer has provided explanations and supplementary information and materials proving that the declared tax amount is correct, the tax application shall be accepted.

Where there is insufficient basis to prove that the declared tax amount is correct, the customs authority shall require the taxpayer to make a supplementary declaration.

Where the deadline in the customs authority’s notification has passed but the taxpayer has not provided explanations, supplementary information and materials or has not made a supplementary tax declaration, or has provided incorrect explanations or an incorrect supplementary tax declaration, the Head of the customs authority shall decide to assess the tax amount payable as prescribed in Article 39 of Decree No. 252/2026/ND-CP, or issue a decision on tax examination at the taxpayer’s premises as prescribed in Article 39 of this Circular, or use the matter as the basis for developing the examination plan in accordance with risk management principles in tax administration.

Article 39. Tax examination at the taxpayer’s premises

1. Cases of tax examination at the taxpayer’s premises shall be governed by the provisions of points a and b of clause 3 of Article 22 of Law No. 108/2025/QH15.

2. Formulation, approval and adjustment of the annual examination plan

a) Subjects for examination (goods, customs declarations, taxpayers, tax applications) shall be selected on the basis of risk management principles to formulate the annual tax examination plan at the taxpayer’s premises.

b) On the basis of the list of selected subjects for examination (after excluding subjects on the anti-smuggling investigation plan, post-clearance audit plan and specialized examination plan of the customs authority; the examination plan of the tax authority or the State Audit Office; the inspection plan of the inspection authority; and the investigation work of the police authority), the examination unit shall formulate the tax examination plan at the taxpayer’s premises in accordance with the actual requirements of tax administration.

c) The list of subjects for examination at the taxpayer’s premises must be approved by the Head of the customs authority prior to conducting the examination.

d) Where necessary, the Head of the customs authority shall adjust the examination plan in the following cases:

d1) At the request of the Minister of Finance or the Head of a superior customs authority.

d2) At the proposal of the examination planning unit.

d3) Overlap in examination activities.

3. Issuance of the examination decision

a) The Head of the customs authority shall issue the tax examination decision at the taxpayer’s premises in accordance with Form No. 49 in Appendix I to this Circular for the cases prescribed in points a and b of clause 3 of Article 22 of Law No. 108/2025/QH15. The tax examination decision shall be sent to the taxpayer at the latest within 3 working days from the date of signing and at least 5 working days before the announcement of the examination decision, except in cases of examination based on signs of violations. Where necessary, prior to announcing the examination decision, the customs authority shall send a written notification to the taxpayer in accordance with Form No. 50 in Appendix I to this Circular, informing the taxpayer of the matters to be prepared, relevant documents and materials, and requesting the taxpayer to designate an authorized representative to work with the examination team.

b) The composition of the examination team comprises: the head of the examination team, the deputy head of the examination team (if any) and members of the examination team.

The tasks and powers of the head of the examination team and members of the examination team shall be governed by the provisions of points b and c of clause 5 of Article 22 of Law No. 108/2025/QH15.

c) The examination team shall collect information and materials, verify information and materials related to the subject matter of the examination, and formulate an examination implementation plan for approval by the person who issued the examination decision prior to conducting the examination.

4. Annulment and adjustment of the examination decision

The tax examination decision at the taxpayer’s premises shall be annulled by the person who issued the examination decision where the taxpayer has fled, undergone dissolution, declared bankruptcy, gone missing, ceased operations or in other cases where the customs authority is unable to carry out the examination decision. The decision to annul the tax examination decision at the taxpayer’s premises must clearly state the reasons for annulment. Where adjustment of the examination decision is necessary, the competent person shall issue an adjustment decision.

5. Examination period

a) The examination period at the taxpayer’s premises shall be governed by the provisions of point d of clause 3 of Article 22 of Law No. 108/2025/QH15, not exceeding 20 working days from the date of announcement of the examination decision. Where necessary, the person competent to issue the examination decision may extend the examination period once, for a period not exceeding 20 working days. In cases of extension, the head of the examination team shall report to the competent person for issuance of an extension decision in accordance with Form No. 51 in Appendix I to this Circular and shall notify the taxpayer prior to the expiry of the examination period.

b) The period of suspension of the examination as prescribed in clause 6 of this Article shall not be counted towards the examination period.

6. Suspension of the examination

a) Suspension of the examination prior to announcement of the examination decision

The customs authority shall send a written notification to the taxpayer of the suspension of the examination prior to announcement of the examination decision in accordance with Form No. 52 in Appendix I to this Circular in the following cases:

a.1) The taxpayer has force majeure reasons preventing the examination from being conducted, or is subject to examination, inspection or investigation by the customs authority, tax authority, inspection authority, State Audit Office or police authority, and has submitted a written request for suspension of the examination to the examination team.

a.2) The customs authority has force majeure reasons or other objective grounds affecting the conduct of the examination.

b) Suspension of the examination during the examination process

b.1) Cases of suspension of the examination:

b.1.1) Verification at relevant agencies, organizations or individuals is required.

b.1.2) A force majeure event affects the examination timeline.

b.1.3) The case file needs to be transferred to the inspection authority, investigation authority or other competent authority as prescribed by law.

b.1.4) The taxpayer requests suspension of the examination due to the need for time to address and remedy issues arising from a force majeure event or other objective reasons affecting the conduct of the examination. The written request for suspension of the examination must clearly state the reasons for and duration of the suspension.

b.2) The customs authority shall notify the taxpayer of the suspension of the examination in accordance with Form No. 52 in Appendix I to this Circular for the cases prescribed in points b.1.1 to b.1.3 of this clause.

For cases of suspension of the examination at the taxpayer’s request, the customs authority shall consider and notify the taxpayer of acceptance or rejection of the taxpayer’s request. Where the request is rejected, the reasons must be clearly stated.

b.3) The examination team shall resume the examination when the reason for suspension no longer exists or the suspension period has expired.

7. Where the taxpayer does not comply with the examination decision, the examination team shall prepare a record as the basis for handling administrative violations in accordance with the law. Where the taxpayer complies with the examination decision, the examination team shall conduct the examination in accordance with the provisions of clause 9 of this Article.

9. Conducting the examination

a) Announcement of the examination decision

The examination decision must be announced at the latest within 10 working days from the date of issuance of the examination decision, except in cases of suspension of the examination as prescribed in clause 6 of this Article.

When conducting the examination, the head of the examination team shall organize the announcement of the examination decision and prepare a record of announcement of the examination decision in accordance with Form No. 53 in Appendix I to this Circular with the authorized representative of the taxpayer.

b) Conducting the examination

The examination team shall conduct the examination in accordance with the scope and subject matter of the examination decision and the tax examination principles as prescribed in clause 1 of Article 22 of Law No. 108/2025/QH15.

The head of the examination team and members of the examination team shall request the taxpayer to provide information, application documents and materials for the examination.

The examination team shall examine customs documents, cross-check the declared particulars against accounting books, accounting documents, other documents, materials and data related to exported and imported goods, conduct physical inspections of exported and imported goods where necessary and feasible, and assess compliance with applicable policies and laws relating to exported and imported goods by the taxpayer.

During the examination, the examination team shall record the examination results upon completion of the examination of each subject matter in an examination record in accordance with Form No. 54 in Appendix I to this Circular. The examination record must fully reflect the subject matter examined, examination results, explanations provided by the taxpayer (if any), application documents and materials provided by the taxpayer, verification documents and the grounds serving as the basis for consideration and examination conclusions.

Upon completion of the examination, the examination team shall prepare an examination record in accordance with Form No. 54 in Appendix I to this Circular reflecting all examination results and the time of completion of the examination.

Where the taxpayer does not sign the examination record, the head of the examination team shall request a witness to sign and confirm on the examination record that the taxpayer has refused to sign, and shall report to the person who issued the examination decision for handling as prescribed.

10. Issuance of the examination conclusion

At the latest within 15 working days from the end of the examination period, the person who issued the examination decision shall sign and issue the examination conclusion in accordance with Form No. 55 in Appendix I to this Circular, except in the cases prescribed in points b and c of this clause.

a) Where there is sufficient basis for a conclusion, the head of the examination team shall report to the person who issued the examination decision for signing and issuance of the examination conclusion and administrative decisions (if any) on the basis of the examination team’s application documents, materials and data.

b) Where certain subject matters have a sufficient basis for a conclusion and other subject matters require expert opinions from the competent authority, the customs authority shall issue an examination conclusion for subject matters with a sufficient basis. For subject matters requiring expert opinions, the issuance of a supplementary examination conclusion shall be carried out in accordance with point c of this clause.

c) Where there is insufficient basis for a conclusion and expert opinions from the competent authority are required, the deadline for issuance of the examination conclusion is 10 working days from the date of receipt of the written response from the competent expert authority.

Where more than 20 days have elapsed from the date the customs authority sent the written request for opinions but no written opinion has been received from the competent expert authority, the customs authority shall issue the examination conclusion on the basis of available application documents, materials, data and examination results.

Where the last day of the deadline for issuance of the examination conclusion falls on a weekend, public holiday or Tet holiday, the deadline for issuance of the examination conclusion shall be the next working day.

11. Processing of examination results

On the basis of the examination conclusion and supplementary examination conclusion, the person who issued the examination decision shall organize or assign authorized subordinates to carry out the following:

a) Issue administrative decisions on tax administration and customs administration as prescribed by law (if any).

b) Transfer application documents for handling in accordance with the law on criminal matters or the law on handling of administrative violations (if any).

c) Urge the taxpayer to pay the tax amount, late payment charges, administrative fines and other amounts payable (if any).

d) Issue decisions on or organize the enforcement of administrative decisions on tax administration as prescribed by law (if any).

dd) Update information on the customs authority’s database as prescribed (if any).

e) Recommend to the competent authority to amend, supplement or improve legal mechanisms and policies (if any).

g) Handle the liability of relevant organizations and individuals as prescribed by law (if any).

Article 40. Re-examination in tax examination activities

1. The customs authority shall conduct re-examinations where there are signs of tax law violations by the taxpayer within the scope of the tax examination decision that have not yet been examined, detected or concluded, or that have been concluded but not fully or accurately, based on the following sources of information:

a) The competent inspection, audit or investigation authority detects such violations and recommends that the customs authority conduct a re-examination.

b) Information collected through the customs authority’s professional operations, internal examinations, handling of complaints and reports received by the customs authority or state management authorities.

c) Information from enterprises, information from relevant organizations and individuals, and other sources of information (if any).

2. The authority for re-examination shall be governed by the provisions of point b of clause 6 of Article 22 of Law No. 108/2025/QH15 and shall be determined as follows:

a) The Customs Department Director shall decide on the re-examination of a case that was previously subject to tax examination pursuant to a decision of the Sub-Department Director of the Regional Customs Sub-Department, the Sub-Department Director of the Post-Clearance Audit Sub-Department or the Head of a customs authority assigned the function of tax examination.

b) The Sub-Department Director of the Regional Customs Sub-Department shall decide on the re-examination of a case that was previously subject to tax examination pursuant to a decision of the Head of the Team of Border Gate Customs/Inland Customs, the Head of the Customs Clearance Team or the Head of a customs authority under the Regional Customs Sub-Department assigned the function of tax examination.

c) The Head of another customs authority assigned the function of re-examination as prescribed by the law on tax administration.

3. The deadline and statute of limitations for re-examinations shall be governed by the provisions of point d of clause 3 and point d of clause 6 of Article 22 of Law No. 108/2025/QH15.

4. When conducting a re-examination, the person who issued the examination decision, the head of the examination team and members of the examination team shall perform the tasks and exercise the powers prescribed in clause 5 of Article 22 of Law No. 108/2025/QH15.

5. The procedures and subject matter of re-examinations shall be governed by the provisions of Article 39 of this Circular.

Article 41. Confirmation that tax payment obligations have been fulfilled

1. Where a taxpayer or competent state management authority requires confirmation of the fulfillment of tax payment obligations (including confirmation of the tax amount, other amounts payable, late payment charges, fines and/or amounts paid into the state budget), the taxpayer or competent state management authority shall submit a written request for confirmation that tax payment obligations have been fulfilled in accordance with the criteria prescribed in Form No. 17a in Appendix II to this Circular to the customs authority through the Customs Electronic Data Processing System. Where paper-based application documents are submitted, the taxpayer or competent state management authority shall send a written request in accordance with Form No. 56 in Appendix I to this Circular to the Regional Customs Sub-Department or customs unit (in areas where the Regional Customs Sub-Department does not have its principal office) where the organization or individual has its principal office, branch office or nearest manufacturing facility.

2. Within 3 working days from the date of receipt of the written request, the customs authority shall be responsible for examining and confirming the fulfillment of tax payment obligations and notifying the taxpayer or competent state management authority of the results as follows:

a) Confirm that tax payment obligations have been fulfilled.

b) Confirm that tax payment obligations have not yet been fulfilled, clearly stating the customs declarations for which tax payment obligations have not been fulfilled.

c) Request completion and supplementation of the application to enable the customs authority to confirm the fulfillment of tax payment obligations.

3. Where the taxpayer requests confirmation of the fulfillment of tax payment obligations for dissolution, termination of operations or deactivation of the tax identification number, from the date the customs authority issues the written confirmation that the taxpayer has no outstanding tax arrears, the taxpayer shall not be permitted to register customs declarations.

Where, after confirming the fulfillment of tax payment obligations, the taxpayer has not yet completed the dissolution, termination of operations or deactivation of the tax identification number procedures but wishes to continue registering customs declarations, the taxpayer or the requesting authority shall request the unit that confirmed the fulfillment of tax payment obligations to issue a confirmation to enable the taxpayer to continue import and export activities.

Article 42. Form templates

Form templates for notifications of exit suspension; decisions and related documents on enforcement of administrative decisions on tax administration; and notifications on payment of tax and other amounts payable for exported and imported goods shall be governed by the provisions of Appendix I to this Circular.

Chapter III

IMPLEMENTATION PROVISIONS

Article 43. Entry into force

1. This Circular comes into force as of July 1, 2026.

2. Circular No. 06/2021/TT-BTC of June 22, 2021 of the Minister of Finance providing guidance on the implementation of certain articles of the Law on Tax Administration of June 13, 2019 on tax administration for exported and imported goods ceases to be in force as of the date this Circular comes into force.

3. The following documents are partially annulled:

a) Articles 104, 105, 131, 132, 134, 135 and 140 of Circular No. 38/2015/TT-BTC.

b) Clauses 64, 65, 67, 68 and 71 of Article 1 of Circular No. 39/2018/TT-BTC.

c) Clauses 58, 60 and 61 of Article 1 of Circular No. 121/2025/TT-BTC.

4. Where legal documents referenced in this Circular are amended, supplemented or replaced, the amended, supplemented or replacing documents shall apply.

Article 44. Transitional provisions

1. Where applications for duty exemption, duty reduction, tax refund, non-collection of tax, non-taxable goods, processing of overpaid tax, other amounts payable, late payment charges and fines, extension of tax payment deadlines, waiver of late payment charges, installment payment of tax arrears, confirmation of fulfillment of tax payment obligations, freezing of tax arrears or write-off of tax arrears were submitted by the taxpayer prior to the date this Circular comes into force, processing shall continue in accordance with the legal documents in force at the time of submission.

2. Where an examination has been planned but not yet commenced, the tax examination shall be conducted in accordance with this Circular. Where an examination is already in progress, it shall continue in accordance with the legal documents in force at the time the examination decision was issued.

3. Where an organization or individual received a project transfer prior to the date this Circular comes into force but has not yet filed a new customs declaration as prescribed in point d of clause 9 of Article 28 of this Circular, the new customs declaration must be filed by December 31, 2026.

Where the deadline prescribed in this clause passes and the organization or individual receiving the project transfer has not filed the new customs declaration, the customs authority shall impose administrative penalties as prescribed.

4. Where a project has completed importation of goods under the duty exemption list or the duty exemption list has expired, the organization or individual shall report on the usage status of duty-free goods to the customs authority that received the duty exemption list as prescribed in point b.2 of clause 1 of Article 29 of this Circular; the reporting on the usage status of duty-free goods to the customs authority shall be calculated from the financial year in which this Circular comes into force.

Article 45. Responsibilities for implementation

1. The customs authority shall be responsible for disseminating and guiding organizations, individuals and taxpayers in implementing this Circular.

2. Organizations, individuals and taxpayers subject to this Circular shall fully comply with the guidance in this Circular.

During implementation, where difficulties or obstacles arise, organizations and individuals are requested to promptly report to the Ministry of Finance for consideration and resolution as prescribed. ./.

PP. MINISTER
DEPUTY MINISTER




Nguyen Duc Chi