Guidance on Customs Procedures and Tax Policies for Domestic Importation Issued by the Customs Department

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Chính Sách Thuế Đối Với Hàng Hoá Nhập Khẩu Tại Chỗ Của Cục Hải Quan 

On September 05, 2025, the Customs Department issued an Official Letter clarifying procedures and Tax Policies for Domestic Importation. This update provides guidance for businesses on how to comply with customs requirements and applicable taxes when importing goods within Vietnam.

1. Customs procedures 

Pursuant to the amended Customs Law No. 90/2025/QH15, goods exported or imported domestically are goods delivered and received within Viet Nam under the instructions of foreign traders pursuant to purchase, processing, or leasing contracts between Vietnamese enterprises..  

(Article 3.3 of Law No. 90/2025/QH15) 

In case the above provisions are satisfied, on-the-spot import and export procedures may be carried out according to the following provisions:  

  • Article 35  of Decree No. 08/2015/ND-CP (amended and supplemented by Clause 19, Article 1  of Decree No. 167/2025/ND-CP) 
  • Article 86  of Circular No. 38/2015/TT-BTC (amended and supplemented in Clause 58, Article 1  of Circular No. 39/2018/TT-BTC).  

2. Tax Policy  

  • Products imported on the spot (except for the declaration of processing type E21) must declare and pay import tax and value-added tax (VAT) at the time of registration of the declaration.  
  • In case goods are imported on the spot for production and business but have been exported, the enterprise will be refunded the paid import tax according to the provisions of Article 36 of Decree 134/2016/ND-CP.  

(Articles 10.2.h, 12.2.h of Decree 134/2016/ND-CP amended and supplemented in Articles 1.4 and 1.6 of Decree 18/2021/ND-CP) 

  • Goods imported on the spot are subject to VAT (not subject to VAT). 

(Decree 100/2016/ND-CP and Decree 146/2017/ND-CP) 

Based on the above provisions, in case products imported on the spot register the declaration in other forms (other than E21 processing), the business import type code (A11) shall be used; import and business (A12) declare and pay import tax and VAT. 

(According to Official Letter No. 22303/CHQ-GSQL September 5, 2025) 

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