On August 24, 2026, the Customs Department issued Official Letter No. 20895/CHQ-NVTHQ providing guidance on the authority to make the final determination of the HS code, tax obligations, and the conditions for considering exemption from administrative sanctions in the event of a disagreement over th...

On August 26, 2026, the Customs Department issued Official Letter No. 20991/CHQ-GSQL guiding the automation of confirmation through the supervision area for non-tariff zone declarations. This is an important step toward resolving difficulties arising from the implementation of Circular No. 121/2025/...

On August 26, 2026, the Customs Department issued Official Letter No. 20974/CHQ-GSQL guiding the procedures for bringing goods for preservation. The details are as follows: 1. General principles on the retention of goods subject to specialized inspection Goods subject to specialized inspection must ...

On August 21, 2026, the Customs Department issued Official Letter No. 20731/CHQ-GSQL clarifying the cases in which export processing enterprises and their partners may choose whether or not to carry out customs procedures. Accordingly, there are 04 specific cases in which customs procedures may be c...

On August 21, 2026, the Customs Department issued Official Letter No. 20741/CHQ-GSQL guiding the management of actual production norms (BOM) that are subject to continuous multiple-version changes. The detailed guidance is as follows: Pursuant to Article 55 of Circular 38/2015/TT-BTC (as amended by ...

On August 21, 2026, the Customs Department issued Official Letter No. 20740/CHQ-GSQL providing guidance on the consistency between the address on the bill of lading and the importer’s address on the declaration for goods imported via express delivery services. The key contents include: Require...

On August 21, 2026, the Customs Department issued Official Letter No. 20727/CHQ-GSQL guiding the declaration of the “carrier” information criterion on the independent transport declaration for transit goods. Details are as follows: On the status of the customs declarant: The customs clea...

On August 20, 2026, the Customs Department issued Official Letter No. 20691/CHQ-NVTHQ providing detailed guidance on the application of value-added tax policy to imported preliminarily processed wood products. The detailed guidance is as follows: Tax policy: Ordinary preliminarily processed wood imp...

On August 13, 2026, the Customs Department issued Official Letter No. 20328/CHQ-GSQL on presenting defective/damaged goods pending destruction on the Finalization Report for export production products made from imported raw materials and supplies. According to the guidance, for defective/damaged goo...

On August 18, 2026, the Customs Department issued Official Letter No. 20516/CHQ-GSQL guiding the procedures for selling processed products in foreign markets in cases of outward processing (processing placed abroad). The detailed guidance is as follows: Pursuant to Decree 08/2015/ND-CP (as amended a...