On May 21, 2026, the Customs Authority issued Official Dispatch No. 16535/CHQ-GSQL providing guidance on customs procedures applicable to export goods undergoing port switching or transit when there is a change in transport mode or means of conveyance.
1. Procedures for Export Goods with Port Switching
Export and transit goods are permitted to change their transport mode or means of conveyance at transshipment ports during the transportation process, subject to customs supervision.
(According to Article 64.4 of the Customs Law; Article 43.3(đ) of Decree No. 08/2018/NĐ-CP as amended by Clause 23 of Decree No. 167/2025/NĐ-CP)
The customs declarant may opt to file a single independent transport declaration covering all transportation legs. When making the declaration, code “E” must be selected for the “Import/Export Flag” indicator, and code “ECD” must be selected for the “Transport Purpose Code”.
(According to Article 51 of Circular No. 38/2015/TT-BTC, as amended and supplemented by Article 1.21 of Circular No. 121/2025/TT-BTC)
The monitoring and confirmation of goods shall be carried out based on a Handover Minutes prepared in accordance with the prescribed form (Form No. 10/BBBG/GSQL).
2. Procedures for Transit Goods with Change of Transport Mode
In cases where different carriers are involved at each transportation leg, the customs declarant is required to file a separate independent transport declaration for each specific leg.
3. Regulations on Transportation Timeframe
The transportation timeframe is determined on an actual basis, calculated from the time the goods depart the customs supervised area at the point of origin until they are confirmed at the point of destination.
This timeframe excludes time spent on warehousing, loading and unloading, port congestion, or force majeure events (accidents, natural disasters).
Where goods are transported across multiple legs, the total transportation time must not exceed the limits set out in the guidance under Circular No. 121/2025/TT-BTC.
4. Supervision Conditions and Responsibilities
The customs declarant must ensure that the goods remain in their original condition and that customs seals (or carrier seals) are intact throughout the entire transportation process.
Goods must be transported strictly along the routes and within the timeframes registered with the customs authority.
(According to Official Letter No. 16535/CHQ-GSQL dated May 21, 2026)
Related Services: Customs Clearance Procedure
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