On June 30, 2026, the Customs Department issued Official Letter No. 18294/CHQ-GSQL guiding the implementation of Circular No. 121/2025/TT-BTC applicable to processing activities, export production, and export processing enterprises.
1. Regarding Destruction Activities
1.1. Supervision of Destruction Activities:
The Customs authority shall decide on the form of supervision based on risk analysis and assessment.
- In case of direct supervision: The process must be strict and closed-loop.
- At the production facility: It must be ensured that the goods, after destruction, no longer retain their original features or functions; a written record must be made fully documenting the quantity, weight, and category of the goods obtained.
- Handling of goods that retain value: Export processing enterprises must open a customs declaration for the sale of scrap materials; domestic enterprises must declare and pay tax with the local tax authority.
1.2. Authority to Receive Notifications:
This is the regional Customs Sub-Department (the unit that receives the finalization report). This unit may assign the border-gate Customs office or an off-border-gate Customs office to receive such notifications.
1.3. Coordination of Supervision Outside the Managed Area:
If there is insufficient personnel to directly supervise at a location outside the managed area, the Customs authority receiving the notification shall issue a written request to the Customs authority in the area where the destruction site is located for support.
1.4. Supervision in Cases of Medium or Low Risk Assessment:
Enterprises are permitted to use documents proving completion of destruction, certified by the relevant parties, or to conduct supervision via the camera system of the export processing enterprise.
1.5. Other Issues:
Enterprises should contact the Department of Agriculture and Environment regarding environmental permits; issues related to the electronic system will be incorporated into the roadmap for building digital Customs.
2. Regarding Notification of Production Facilities, Processing Contracts, and Finalization Reports
2.1. Notification of Production Facilities and Sub-Contracted Processing Contracts:
- The border-gate Customs office shall look up information on the GCSXXK-WEB system to process declarations if the enterprise continues to carry out procedures there.
- When there is a change in production facility information or processing contract information, the enterprise shall notify the Customs office managing the area where the production facility is located. If the production facility has previously been confirmed as meeting the required conditions, re-inspection is not required, except in cases flagged as high-risk (key cases).
2.2. Regarding Finalization Reports:
- Finalization reports shall be submitted to the Customs office managing the area where the production facility is located (including historical data).
- For export processing enterprises hiring domestic enterprises to perform processing: the previous regulations shall continue to apply until the end of the 2026 fiscal-year finalization period.
- Submission of a finalization report is not required when there is merely a change in the location where import procedures for raw materials are carried out; the finalization report is submitted once per fiscal year.
- If the system has not yet been upgraded: enterprises shall use the old forms and declare the new content in the “Notes” column.
3. Location for Carrying Out Procedures for Domestic Enterprises Processing Goods for Export Processing Enterprises
Domestic enterprises may proactively choose to carry out procedures at the Customs office where the following is located: head office, production facility, branch, or at the Customs office managing that export processing enterprise.
(According to Official Letter No. 18294/CHQ-GSQL dated June 30, 2026)
Related service: Customs clearance procedures
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