On September 23, 2026, the General Department of Customs issued Official Letter No. 22109/CHQ-NVTHQ providing guidance on customs procedures and tax policy for export and re-export activities of Export Processing Enterprises. 1. Regulations on Customs Procedures and Type Codes: When re-exporting imp...

On September 11, 2026, the Chemicals Agency issued Official Letter No. 2347/HC-QLHC on granting import licenses for chemicals subject to special control in order to implement remedial measures. Details are set out below: 1. The license is a “customs-clearance condition,” independent of t...

On 24 September 2026, the Department of Taxation held a conference to resolve difficulties and obstacles in value-added tax (VAT) refunds, attended by major business associations including KOCHAM, AMCHAM and EUROCHAM. The conference produced a number of notable outcomes. UNI CUSTOMS CONSULTING atten...

On 01 September 2026, the Import-Export Department issued Official Letter No. 1163/XNK-XXHH to provide detailed guidance on the determination of origin, supporting documents and the origin cumulation rule for semi-finished products in the export production chain. The details are as follows: 1. Deter...

On 16 September 2026, the Customs Department issued Official Letter No. 21814/CHQ-GSQL guiding the provisions on original labelling of imported goods during the customs clearance procedures. 1. Provisions on the original label upon customs clearance: Pursuant to Clause 2, Article 42 of Decree 37/202...

On 14 September 2026, the Customs Department issued Official Letter No. 21655/CHQ-GSQL guiding the resolution of difficulties relating to proofs of origin for goods imported under the EVFTA. 1. Time of submission of the proof of origin The time for submitting the supplementary dossier/proof of origi...

On 10 September 2026, the Regional Customs Sub-Department III issued Official Letter No. 8869/HQKV3-NVHQ clarifying the exemption conditions under current law with respect to the incorrect declaration of the tax rate for a shipment of liquefied petroleum gas (LPG). Legal analysis from the Customs au...

On 05/9/2026, the Ministry of Science and Technology issued Circular 56/2026/TT-BKHCN providing for the import of used machinery, equipment and technology lines. The Circular takes effect immediately from 05/9/2026, replacing the previous management mechanism under Decision 18/2019/QD-TTg, as amende...

On September 11, 2026, the Minister of Industry and Trade officially issued Decision No. 2232/QĐ-BCT regulating the new functions, tasks, powers, and organizational structure of the Import-Export Department. This Decision officially takes effect from September 15, 2026, replacing Decision No. 523/Q...