Circular 142/2026/TT-BTC: What Do Postal and Express Delivery Businesses Need to Update?
Circular 142/2026/TT-BTC takes effect from 16 November 2026, amending and supplementing Circular 49/2015/TT-BTC (postal services) and Circular 191/2015/TT-BTC (express delivery) on customs procedures for goods sent via postal services and international express delivery services. Read this article to find out:
- Which group your shipment belongs to, and whether it requires a licence or specialized inspection.
- When you must cooperate in electronic identification and authentication of the sender or recipient.
- How to declare documents, use forms and pay taxes under the new regulations.
Quick Summary of the Changes in Circular 142/2026/TT-BTC
- Effective date: from 16 November 2026. Businesses should complete their process updates before this date.
- Scope: exported, imported and transit goods via postal services and international express delivery.
- Five things to do: identify the goods group, cooperate in electronic identification, update the advance payment and tax reconciliation method, replace forms, and correctly apply the border-gate transfer procedure.
-
Correctly Identify the Goods Group to Apply Postal and Express Delivery Customs Procedures
Businesses need to check the conditions on value, import duty and specialized management requirements together before classifying goods into groups:
| Criteria | Group 1 – Imported goods sent via postal services | Group 2 – Imported goods sent via international express delivery services |
| Legal basis for grouping | Circular 49/2015/TT-BTC, as amended by Circular 142/2026/TT-BTC | Circular 191/2015/TT-BTC, as amended by Circular 56/2019/TT-BTC, Circular 29/2025/TT-BTC and Circular 142/2026/TT-BTC |
| Type of service | Postal services | International express delivery services |
| Standard duty-free threshold (Clause 2, Article 29 of Decree 134/2016) | Customs valueof VND 1,000,000 or less, or import duty payableof VND 100,000 or less | Same as the postal column |
| Gift threshold (Article 8 of Decree 134/2016) | Additionally referenced. Customs value not exceeding VND 2,000,000, or above VND 2,000,000 but with total tax payable below VND 200,000. Duty exemption no more than 4 times per year, and the other conditions on gifts must be met. | Not referenced. The Group 2 criteria only reference Clause 2, Article 29. |
| Specialized management conditions | Exempt from licences, conditions and specialized inspection, or not among goods requiring an import licence or specialized inspection | Exempt from licences, conditions and specialized inspection, or not among goods requiring an import licence or specialized inspection |
| Goods not meeting the criteria | Follow the procedures for the other goods groups under Circular 49/2015/TT-BTC | Falls underGroup 3 (other exported and imported goods) under Circular 191/2015/TT-BTC |
VAT note: The above thresholds are only animport duty exemption. Decision 01/2025/QĐ-TTg repealed Decision 78/2010/QĐ-TTg from 18 February 2025. Therefore, low-value imported goods sent via express deliveryare no longer exempt from VAT.
Illustrative Examples
These examples were prepared by UNI for explanation purposes and are not contained in any legal normative document.
| Scenario | Postal | Express delivery |
| Shipment valued at VND 800,000, no import licence required, no specialized inspection required | ✔ Group 1 | ✔ Group 2 |
| Shipment valued at VND 800,000, subject to specialized inspection and not exempt | ✘ Not Group 1 | ✘ Not Group 2, moves to Group 3 |
| Personal gift valued at VND 1,500,000, no licence required, no specialized inspection required, not more than 4 times per year | ✔ May fall under Group 1 under the Article 8 threshold | ✘ Exceeds the threshold in Clause 2, Article 29; considered under Group 3 |
-
Prepare to Cooperate in Electronic Identification and Authentication
Businesses need to add the electronic identification and authentication step to their procedures. The scope of application is as follows:
| Service | Goods groups subject to electronic identification and authentication |
| Postal | Group 1 |
| International express delivery | Group 1 and Group 2 |
When carrying out procedures on behalf of the goods owner for Group 1 postal goods or Group 2 express goods, the business must notify the exporting sender and the importing recipient to cooperate with the Customs authority in carrying out electronic identification and authentication.
Goods owners need to proactively cooperate as notified by the service provider. Postal and express delivery businesses should include this in their goods acceptance instructions so that senders and recipients know their responsibilities before the declaration.
Legal basis: Points b and d, Clause 1, Article 1 and Clause 2, Article 2 of Circular 142/2026/TT-BTC.
-
Update How to Declare Advance Payments, Pay Taxes on Behalf of Goods Owners and Reconcile Taxes and Fees
Service businesses that carry out procedures directly need to review their advance payment process, track amounts used, and reconcile the obligations of each declaration.
- For postal services
When paying into the deposit account of the Customs authority, the declaration must state “taxpayer” code 2 and “tax payment deadline code” D. The tax of each declaration is deducted from the advance payment at the Customs authority where the declaration is registered for clearance.
- For international express delivery
The business may pay, on behalf of the goods owner, taxes, fines, late payment interest, assessed taxes, customs fees and charges on transit goods. When such payments on behalf are expected, the business pays into the deposit account of the Customs authority at the State Treasury; the obligations of each declaration are deducted from the advance payment. In this case, code 2 and code D are also declared.
Express delivery businesses must self-declare, self-calculate, self-pay and take responsibility for declarations that give rise to obligations. If receipts are used, their issuance, management and handling must comply with the regulations on e-invoices and electronic documents.
Legal basis: Points c and đ, Clause 1, Article 1 and Clause 5, Article 2 of Circular 142/2026/TT-BTC.
-
Replace Forms and Update Customs Declaration Instructions
Declaration teams need to review the forms in use, update the replaced forms and remove the abolished ones. Notable forms include:
| Service | Updated forms |
| Postal | HQ 01a-BKCTHH for imported goods; HQ 01b-BKCTHH for exported goods; HQ 06-BKTKTGT |
| Express delivery | HQ 02-BKTKTGT; HQ 06a-BKCTHH for imported goods; HQ 06b-BKCTHH for exported goods |
The Circular adds Form HQ 08-BTH-TT to summarize the tax amounts deducted from the deposit account and transferred to the state budget for postal services. This table is prepared by the Customs authority; businesses may receive a copy upon request for reconciliation.
Declarants also need to update the document declaration fields, the instructions on supplementary declarations, and prepare to present goods when a declaration is assigned Channel 3. The related regulations replace the terms “yellow channel” and “red channel” with “Channel 2” and “Channel 3”.
Legal basis: Clause 2, Article 1; Clause 4, Article 2; Clauses 4, 6 and 7, Article 3 of Circular 142/2026/TT-BTC.
-
Correctly Apply Border-Gate Transfer Procedures and International Onward Forwarding
Businesses with goods under border-gate transfer need to update their procedures under Articles 50 and 51 of Circular 38/2015/TT-BTC, as amended and supplemented, which apply to both postal services and international express delivery.
Specifically, postal goods collected outside the territory and brought into Vietnam for sorting and then forwarded internationally shall follow the transit goods procedures under Article 51a of Circular No. 38/2015/TT-BTC, as amended and supplemented by Clause 30, Article 1 of Circular No. 39/2018/TT-BTC (as amended and supplemented by Clause 22, Article 1 of Circular 121/2025/TT-BTC).
Before 16 November 2026, businesses should complete updating their internal procedures, declaration software, forms and instructions for cooperating with goods owners to ensure consistent implementation.
Legal basis: Clauses 3 and 4, Article 1 and Clause 6, Article 2 of Circular 142/2026/TT-BTC.
Frequently Asked Questions about Circular 142/2026/TT-BTC
When does Circular 142/2026/TT-BTC take effect?
The Circular takes effect from 16 November 2026 and was issued by the Ministry of Finance on 29 September 2026.
Which goods are subject to electronic identification and authentication?
For postal services, Group 1 goods. For international express delivery, Group 1 and Group 2 goods.
What may express delivery businesses pay on behalf of goods owners?
Taxes, fines, late payment interest, assessed taxes, customs fees and charges on transit goods.
What are “yellow channel” and “red channel” declarations now called?
The related regulations replace these terms with “Channel 2” and “Channel 3”.
Need to Review Your Procedures Before 16 November 2026?
UNI Customs Consulting supports businesses in reviewing their declaration procedures, forms and cooperation with goods owners under Circular 142/2026/TT-BTC. Contact our hotline or leave your details to receive advice on customs clearance services.
Source: Based on Circular No. 142/2026/TT-BTC dated 29 September 2026 of the Ministry of Finance.
Related UNI services:
Full-Package Customs Declaration Service – UNI Customs Consulting
📞 Contact UNI Customs Consulting for free consultation:📧 Email: uni@eximuni.com📱 Hotline: (+84) 24-7308-7988 (Hanoi) | (+84) 28-7301-8910 (HCM)