On May 13, 2025, the General Department of Customs issued Official Dispatch No. 4725/CHQ-GSQL regarding the release of goods.
Detailed content is as follows:
1.Goods Release
Goods release is when customs authorities allow the export or import of goods that meet the conditions for export or import, but for which the official tax amount has not yet been determined, and the customs declarant has paid taxes or has been guaranteed by a credit institution for the tax amount based on self-declaration and tax calculation.
2. Cases Eligible for Goods Release
2.1 When Awaiting Results of Classification/Code Determination
Analysis, classification, or appraisal is needed to determine the commodity code, quantity, weight, or volume of export/import goods.
Condition: The customs declarant must pay taxes or provide a credit institution guarantee for the tax amount based on their self-declaration and tax calculation.
2.2 When Official Price Has Not Been Finalized:
Goods do not have an official price at the time of customs declaration registration.
Condition: The customs declarant must pay taxes or provide a guarantee from a credit institution for the tax amount based on the price they have temporarily calculated.
2.3 When Customs Value Is Questioned by Customs
Goods subject to customs valuation inspection.
Condition: The customs declarant must pay taxes or provide a credit institution guarantee for the tax amount based on the customs declarant’s self-declaration and tax calculation.
2.4 When Documentation for Value Determination Is Missing
If the customs declarant does not have sufficient information or documentation to determine the customs value for export/import goods, goods release is permitted.
Condition: Must be guaranteed by a credit institution for the tax amount based on the customs value determined by customs authorities.
(According to Article 1.15 of Decree 59/2018/ND-CP)
In summary, if the customs declarant/enterprise has declared taxes and has valid guarantees, goods will be released and allowed to circulate in the market.
(According to Official Letter No. 4725/CHQ-GSQL dated May 13, 2025)
Related Services: Customs Declaration Service
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