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MINISTRY
OF FINANCE OF VIETNAM
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.
86/2026/TT-BTC
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Hanoi,
June 30, 2026
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CIRCULAR
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;
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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.
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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.
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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.
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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.
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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.
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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.
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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:
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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.
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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.
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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).
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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.
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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.
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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.
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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
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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:
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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.
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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.
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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.
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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.
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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).
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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.
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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
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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.
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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.
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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.
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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)
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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.
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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).
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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.
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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
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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.
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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
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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
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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.
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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
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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
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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.
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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.
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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
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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.
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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
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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.
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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:
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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.
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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
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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.
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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.
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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.
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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.
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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.
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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
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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:
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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.
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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.
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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.
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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.
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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:
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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.
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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.
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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.
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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.
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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.
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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
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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:
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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.
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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:
Assessed
tax amount
=
Total
tax amount for goods of the same type under the customs declarations
x
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Total
goods quantity of the same type under the customs declarations
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.
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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
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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
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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.
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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.
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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.
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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
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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.
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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.
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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.
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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
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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
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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:
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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.
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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.
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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.
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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. ./.
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PP.
MINISTER
DEPUTY MINISTER
Nguyen Duc Chi