On May 26, 2025, the Ministry of Finance issued Circular No. 29/2025/TT-BTC to amend several provisions on customs procedures for exported, imported, and transited goods sent via international express delivery services.
Circular No. 29/2025/TT-BTC amends and supplements a number of articles of Circular No. 191/2015/TT-BTC.
Some notable updates include:
1. Customs dossier components for Group-2 goods
For imported Group-2 goods: a low-value import goods declaration or for exported Group-2 goods: a low-value export goods declaration, based on the information indicators in Section II, Appendix II, List 2.
In case of paper-based customs declarations, enterprises must submit 02 originals using Form No. HQ/2015/XK or HQ/2015/NK under Appendix IV of Circular No. 38/2015/TT-BTC, declared as guided in Section III, Appendix II, List 2.
2. Supplementary declaration procedures for Group-2 goods
In the case of electronic declarations: additional information must follow the indicators in Section II, Appendix II, List 2, and comply with Article 20 of Circular No. 38/2015/TT-BTC.
3. Replacement of Forms and Appendices
- Replace Form HQ 02-BKTKTGT with Form HQ 02-BKTKTGT in Appendix I.
- Replace Form HQ 06-BKCTHH with: Form HQ 06a-BKCTHH – Detailed goods list for imports, and Form HQ 06b-BKCTHH – Detailed goods list for exports.
- Replace Section II, Appendix II, List 2 of Circular No. 191/2015/TT-BTC with Appendix II of Circular No. 29/2025/TT-BTC.
4. Guidelines for declaring information items on the goods declaration
- For the “top left corner” item: declarants must state the name of the border gate customs or non-border gate customs where the declaration is registered.
- At Box 29, point 2b – VAT: – “Taxable value” is the “Total customs value”; “Tax rate (%)” is the VAT rate as prescribed; “Tax payable” is the total amount of VAT payable.
5. Replacement of certain terminology
- “Director General of the General Department of Customs” is replaced with “Director of the Customs Department”
- “Sub-department of Customs” is replaced with “Border Gate Customs, Non-Border Gate Customs”
- “Head of Sub-department” is replaced with “Team Leader”
- “Sub-department of Border Gate Customs” is replaced with “Border Gate Customs”
- “Provincial, inter-provincial, municipal Customs Departments” is replaced with “Regional Customs Sub-department”
- “General Department of Customs” is replaced with “Customs Department”
This Circular takes effect from July 9, 2025.
(According to Circular No. 29/2025/TT-BTC dated May 26, 2025)
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