UNI Customs Consulting is pleased to present to you our April 2025 Customs Newsletter. This edition provides important updates on new policies, legal regulations, and notable issues in the fields of customs, import-export, and taxation. Below are the key highlights for the month:
Extension of Special Consumption Tax Payment Deadline for Automobiles Manufactured or Assembled in Vietnam
On April 2, 2025, the Government issued Decree 81/2025/ND-CP regarding the extension of the payment deadline for special consumption tax on automobiles manufactured or assembled in Vietnam. Specifically:
1, Extension Content
a, Tax Payment Deadline:
Latest payment deadline: By the end of November 20, 2025 for all tax periods from February to June 2025.
b, Specific Provisions:
- In case of supplementary tax declaration: If the supplementary declaration increases the special consumption tax amount before the new deadline, the additional amount is also eligible for extension.
- In case taxpayers eligible for extension file tax returns: during the extension period, taxpayers still make declarations as regulated but are not required to pay the incurred tax amount.
- In case of enterprises with branches and subordinate units:
- If engaged in automobile manufacturing or assembly activities and file taxes separately, they are also eligible for extension.
- If not engaged in automobile manufacturing or assembly activities, they are not eligible for extension.
2, Effective Period
This Decree is effective from April 2, 2025 until December 31, 2025.
(According to Decree 81/2025/ND-CP dated April 02, 2025)
Extension of Payment Deadlines for Value Added Tax, Corporate Income Tax, Personal Income Tax, and Land Rental Fees
On April 2, 2025, the Government issued Decree 82/2025/ND-CP regarding the extension of payment deadlines for Value Added Tax, Corporate Income Tax, Personal Income Tax, and Land Rental Fees in 2025.
Specifically:
1, Eligible Subjects for Extension
- Enterprises, organizations, business households, individuals operating in the following sectors:
- Agriculture, forestry, aquaculture
- Food processing, textiles, garments, leather, wood, straw production
- Wood processing (excluding furniture), rubber and plastic products
- Paper production, metal products, machinery, electronics, automobiles
- Construction, drainage, wastewater treatment
- Transportation, warehousing
- Labor and employment services
- Tourism, entertainment, culture, sports, IT, communications
- Mining support service activities
- Production of prioritized supporting industrial products
- Key mechanical products
- Small and micro enterprises
2, Application Conditions
- Must have operations and generate revenue in 2024 or 2025 in the above-mentioned sectors/fields.
- Industries are determined according to Decision 27/2018/QD-TTg.
- In case of small or micro enterprises, they must meet the regulations in the 2017 Law on Support for Small and Medium Enterprises.
3, Extension Details
a, For Value Added Tax (excluding VAT on imports)
| Tax Period | Latest Payment Deadline |
| February 2025 | September 20, 2025 |
| March 2025 | October 20, 2025 |
| April 2025 | October 20, 2025 |
| May 2025 | November 20, 2025 |
| June 2025 | December 20, 2025 |
| Quarter 1/2025 | October 31, 2025 |
| Quarter 2/2025 | December 31, 2025 |
b, For Corporate Income Tax
Extension of 5 months for provisional tax payments for Q1 and Q2 of 2025.
c, For Value Added Tax, Personal Income Tax of business households and individual businesses
Business households and individual businesses shall pay the extended tax amounts under this provision no later than December 31, 2025 for amounts incurred in 2025.
d, For Land Rental Fees
Extension of 6 months for 50% of land rental fees incurred in 2025 (first payment period of 2025).
e, For multi-sector operations
If operating in at least one eligible sector:
- Enterprises and organizations shall receive extensions for all Value Added Tax and Corporate Income Tax payable.
- Business households and individuals shall receive extensions for all Value Added Tax and Personal Income Tax.
4, Effective Period
This Decree is effective from April 2, 2025 until December 31, 2025.
(According to Decree 82/2025/ND-CP dated April 02, 2025)
US Imposes Preliminary Anti-dumping Duties of 40-88% on Vietnamese Coated Steel
On April 4, 2025, the US Department of Commerce announced a preliminary determination in the anti-dumping (AD) investigation regarding coated steel products imported from several countries, including Vietnam.
1, Products Subject to Preliminary Anti-dumping Duties
- Product Name: Coated Steel (Galvanized Steel)
- Product Description:
- Flat-rolled steel products coated, plated, or covered with corrosion-resistant metals such as zinc, aluminum, alloys that may or may not have been coated, painted, varnished, plastic-coated, or covered with other non-metallic substances, beyond the metallic coating.
- In coil form with a width of 12.7 mm or more, regardless of coil type.
- In non-coil form with a thickness less than 4.75 mm and width of 12.7 mm or more and a thickness at least 10 times the width, or with a thickness of 4.75 mm or more and width exceeding 150 mm and a thickness at least double the width.
- It can be rectangular, square, round or other shapes. Including products with a non-rectangular cross-section, formed after rolling (post-rolling, e.g. beveling, edge rounding).
- Products excluded from the investigation scope:
- Flat-rolled steel coated/plated with special metals: tin, lead, chromium, chromium oxide, both tin and lead, or both chromium and chromium oxide, whether or not painted, varnished, or coated with plastic or other non-metallic substances beyond the metal coating;
- Specially sized coated products: straight length of 4.7625 mm or more with composite thickness and width exceeding 150 mm and thickness at least double the width.
- Three-layer corrosion-resistant flat steel: with total thickness less than 4.75 mm, where both sides are covered with stainless steel in a 20%-60%-20% ratio.
- Products within the scope of existing anti-dumping orders on corrosion-resistant steel from Taiwan.
- Products within the scope of anti-dumping and countervailing duty orders on corrosion-resistant steel from China, South Korea, and Taiwan.
- Products under investigation are currently classified in the Harmonized Tariff Schedule of the United States (HTSUS) under item codes:
7210.30.0030, 7210.30.0060, 7210.41.0000, 7210.49.0030, 7210.49.0040, 7210.49.0045, 7210.49.0091, 7210.49.0095, 7210.61.0000, 7210.69.0000, 7210.70.6030, 7210.70.6060, 7210.70.6090, 7210.90.6000, 7210.90.9000, 7212.20.0000, 7212.30.1030, 7212.30.1090, 7212.30.3000, 7212.30.5000, 7212.40.1000, 7212.40.5000, 7212.50.0000, 7212.60.0000, 7225.91.0000, 7225.92.0000, 7226.99.0110, 7226.99.0130
- Products under investigation may also be imported under the following HTSUS item codes:
7210.90.1000, 7215.90.1000, 7215.90.3000, 7215.90.5000, 7217.20.1500, 7217.30.1530, 7217.30.1560, 7217.90.1000, 7217.90.5030, 7217.90.5060, 7217.90.5090, 7225.99.0090, 7226.99.0180, 7228.60.6000, 7228.60.8000 and 7229.90.1000.
2, List of Vietnamese Companies Subject to Anti-dumping Duties
| Company | Preliminary Anti-dumping Duty Rate (%) |
| Hoa Sen Group/ Hoa Sen Nghe An One Member Co., Ltd./ Hoa Sen Nhon Hoi – Binh Dinh One Member Co., Ltd. | 59% |
| Ton Dong A Corporation | 39.84% |
| China Steel Joint Stock Company and Nippon Steel Vietnam | 49.42% |
| Hoa Phat Steel Sheet Co., Ltd. | 49.42% |
| Maruichi Solar Steel Joint Stock Company | 49.42% |
| Nam Kim Steel Joint Stock Company | 49.42% |
| Pomina Flat Steel Joint Stock Company | 49.42% |
| Sam Hwan Vina Co., Ltd. | 49.42% |
| Southern Steel Plate Co., Ltd. | 49.42% |
| Southwest Steel Manufacturing & Trading Co., Ltd. | 49.42% |
| TVP Steel Trading Joint Stock Company | 49.42% |
| Viet Phap Steel Joint Stock Company | 49.42% |
| Organizations across Vietnam | 88.12% |
(According to Official Website of the International Trade Administration dated April 042025)
Besides Vietnam, coated steel manufacturers from other economies including Australia, Brazil, Canada, Mexico, South Africa, the Netherlands, Taiwan, Turkey, and UAE are also subject to preliminary anti-dumping duties.
According to the schedule, after this preliminary determination, the DOC will issue a final ruling on August 18, 2025, before the US International Trade Commission (ITC) issues its final determination in October 2025.
(According to the Federal Register of April 5, 2025)
Customs Department Proposes Import Solutions for Products Containing Industrial Precursors
On April 10, 2025, the Customs Department issued Official Dispatch No. 1546/CHQ-GSQL proposing solutions for the importation of products containing industrial precursors.
The main contents of the document are as follows:
1, Data provision and proposal for procedural simplification:
The Customs Department provided preliminary statistical data on imported goods containing industrial precursors classified under List IVB (attached to Decree No. 57/2022/NĐ-CP), which are currently being stored at border gates pending customs clearance.
During the processing of import procedures, the Customs authorities observed that certain goods—though not subject to regulation under Decree No. 113/2017/NĐ-CP (as amended and supplemented by Decree No. 82/2022/NĐ-CP)—still contain industrial precursors listed under List IVB. However, there are no specific provisions designating a competent authority for issuing import licenses for such cases. This lack of clarity causes difficulties for enterprises and affects their production timelines.
2, Proposed import solutions
The Customs Department assessed that certain items such as paints, adhesives, and household cleaning agents containing industrial precursors are essential raw materials directly serving production activities.
Accordingly, the Department agrees with the proposal to exempt these types of consumer goods—along with animal and aquaculture feed products that also contain industrial precursors—from the requirement for import/export licenses.
While awaiting a final decision from the competent authorities, the Customs Department will facilitate customs procedures for enterprises importing the aforementioned goods on the basis of:
- Enterprises submitting a written commitment to use the imported goods for proper purposes;
- After clearance, enterprises must provide information on the imported goods to the Vietnam Chemicals Agency under the Ministry of Industry and Trade for post-clearance inspection and monitoring purposes.
(According to Official Letter 1546/CHQ-GSQL dated April 10, 2025)
New Regulation on Aircraft Types Imported into Vietnam
On April 13, 2025, the Government issued Decree 89/2025/ND-CP amending and supplementing several articles of Decree No. 92/2016/ND-CP regulating conditional business sectors in the field of civil aviation.
Type Certificate Issuing Authority/Organization for Imported Aircraft
The Decree stipulates that aircraft types imported into Vietnam must have a Type Certificate issued or validated by one of the following authorities/organizations:
- Federal Aviation Administration of the United States (FAA),
- European Aviation Safety Agency (EASA),
- Brazilian Aviation Authority,
- Transport Canada Civil Aviation,
- Federal Air Transport Agency of Russia,
- Civil Aviation Authority of the United Kingdom,
- Civil Aviation Administration of China (CAAC),
- Or a Type Certificate issued or validated by the Ministry of Construction.
Effective date:
This Decree takes effect from April 13, 2025.
(According to Decree 89/2025/ND-CP dated April 13, 2025)
Related services: Custom Clearance
US Initiates Anti-Dumping Investigation on Polypropylene Containers Imported from Vietnam
On April 8, 2025, the US Department of Commerce (DOC) initiated an anti-dumping investigation on polypropylene containers imported from Vietnam.
1, General Information
- Date of initiation: April 8, 2025
- Petitioners: CoolSeal USA, Inteplast Group, SeaCa Plastic Packaging & Technology Container
- Product under investigation: Polypropylene containers (HS 3923.10.9000)
- Case code: A-552-850
- Anti-dumping allegations:
- Vietnam: 52.07% (higher than the petitioners’ proposed 40.85%)
- China: 74.98% – 83.64%
- Investigation period:
- Anti-dumping: From July 1 to December 31, 2024
- Injury: From January 1, 2022 to December 31, 2024
- Surrogate country: Indonesia (as proposed by the petitioners; deadline for comments: 60 days before DOC’s preliminary determination)
2, Responsibilities and Requirements for Businesses
- DOC has sent Quantity and Value questionnaires: deadline for businesses to respond is April 21, 2025
- Businesses need to proactively register for an IA ACCESS account on DOC’s electronic portal: https://access.trade.gov/login.aspx
- Businesses must respond to the Quantity and Value Questionnaire and submit Separate Rate Applications: Deadline is 21 days from the initiation date
- Submit comments on product scope: Deadline is April 28, 2025.
3, Investigation process
- US International Trade Commission (ITC) preliminary injury determination: Within 45 days of receiving the petition
- DOC preliminary dumping determination: Within 140 days from initiation. Retroactive duties may be applied within 90 days if a surge in imports is determined
- DOC final determination: Within 75 days after preliminary determination
- ITC final determination: Within 45 days after DOC’s determination
- DOC issues duty order: Within 7 days after ITC’s determination
Note: Deadlines may be extended depending on case developments
4, Response Recommendations
For relevant associations: Proactively notify and support businesses to respond in a timely manner. For manufacturing and exporting businesses:
- Closely monitor case developments, thoroughly understand US anti-dumping investigation regulations
- Diversify export markets and products
- Fully cooperate with DOC during the investigation to avoid unfavorable duty rates
- Register and use IA ACCESS to update and submit documents
- Regularly update and coordinate with the Trade Remedies Authority for support
(According to the Trade Remedies Authority , April 14, 2025)
EU Announces Preliminary Determination in Anti-Dumping Investigation on Hot-Rolled Steel Imported from Vietnam
On April 7, 2025, the European Commission (EC) issued a notice implementing provisional anti-dumping measures on certain hot-rolled steel products imported from Egypt, Japan, and Vietnam into the European Union (EU).
1, Investigation information
- Investigation initiation date: August 8, 2024
- Date of provisional anti-dumping measures notification: April 7, 2025
- Countries subject to measures: Egypt, Japan, Vietnam
- Products under investigation: Hot-rolled steel (certain CN codes under groups 7208, 7211, 7225, 7226)
- Excluded products:
- Stainless steel or grain-oriented electrical silicon steel
- Tool steel and specialized high-hardness tool steel
- Stainless steel in coils, without patterns, thickness >10mm, width ≥600mm
- Steel not in coils, without patterns, thickness 4.75-10mm, width ≥2050mm
- Dumping investigation stage: From 01/4/2023 to 31/3/2024
- Damage investigation period: From 01/01/2021 to 31/3/2024
2, Preliminary Determination
- Dumping margins from Vietnam: 0% – 12.1%
- EU injury: The EU hot-rolled steel coil industry has suffered significant injury, evidenced by factors including market share, price impact, profit, investment, and employment.
- Regarding allegations of export tax policies affecting raw material prices:
- EC preliminarily rejected the allegations due to insufficient evidence
- Vietnamese businesses import raw materials from multiple countries as domestic sources lack sufficient quality and quantity
(According to the Trade Remedies Authority , April 14, 2025)
US Imposes Anti-Dumping and Countervailing Duties on Solar Cells from Southeast Asia, Vietnam Faces Duties of up to 542%
On April 21, 2025, the U.S. Department of Commerce (DOC) issued its final affirmative determinations in the anti-dumping duty (AD) and countervailing duty (CVD) investigations concerning crystalline photovoltaic cells (also known as solar cells, whether or not assembled into modules) originating from Vietnam, Cambodia, Malaysia, and Thailand but primarily manufactured in Chinese-owned facilities.
Case Codes:
AD Case Number: A-552-841
CVD Case Number: C-552-842
1, Anti-dumping duties (AD)
| Company | Dumping margin (%) | Cash Deposit Rate (%) |
| JA Solar Vietnam | 58,07 | 52,54 |
| Jinko Solar Vietnam | 125,91 | 120,38 |
| Other companies
(Blue Moon, Boviet, Elite Solar, Letsolar, Mecen Solar, Nexuns, Trina Solar, Vietnergy, Vietnam Sunergy, etc.) |
82,65 | 77,12 |
| Non-cooperative businesses | 271,28 | 271,28 |
2, Countervailing Duties (CVD)
| Company | CVD Rate (%) |
| Boviet Solar | 230,66 |
| JA Solar, JA Solar PV, JA Solar NE | 68,15 |
| HT Solar, GEP New Energy, Vietnam Green Energy, Shengtian New Energy, etc. | 542,64 |
| Other companies | 124,57 |
3, Case Timeline
| Timeline | Event |
| 04/24/2024 | Lawsuit filed |
| 05/14/2024 | DOC initiated investigation |
| 11/27/2024 & 09/30/2024 | DOC announced preliminary determinations |
| 04/18/2025 | DOC announced final determinations |
| 06/02/2025 | ITC final determination due |
| 06/09/2025 | Expected issuance of duty orders (if ITC concurs) |
Notes:
The duty orders will only be issued if the U.S. International Trade Commission (ITC) also reaches an affirmative determination on June 2, 2025, confirming that the U.S. solar cell industry has been materially injured by imports from the aforementioned countries.
Source:
U.S. Department of Commerce. (2025, April 21). Final affirmative determinations in the antidumping and countervailing duty investigations of crystalline photovoltaic cells. International Trade Administration.
VCCI Officially Ceases Issuance of C/Os, Transfers Authority to the Import-Export Department
On April 21, 2025, the Ministry of Industry and Trade issued Decision No. 1103/QĐ-BCT, officially revoking all authority of the Vietnam Chamber of Commerce and Industry (VCCI) related to the issuance of Certificates of Origin and related activities.
1, Revoked Rights:
- Revocation of rights to:
- Issue Certificates of Origin (C/O) Form A, C/O Form B, non-preferential C/Os as required by importing countries; and
- Issue Certificates of Non-Manipulation (CNM).
(According to Decision No. 1234/QĐ-BCT dated April 12, 2018)
- Revocation of rights to issue C/O Form GSTP.
(According to Decision No. 1076/QD-BCT dated April 03, 2020)
- Revocation of rights to receive registrations for Registered Exporter System codes (REX code).
(According to Decision No. 2795/QD-BCT dated December 16, 2022)
- Cancellation of Decision No. 1234/QĐ-BCT (2018), Decision No. 1076/QĐ-BCT (2020), Decision No. 2785/QĐ-BCT (2022).
2, Transfer to the Import-Export Department – Ministry of Industry and Trade
- From April 21, 2025, the Import-Export Department will be responsible for all procedures related to C/O issuance, CNM and REX management.
- VCCI will cease issuance and transfer all documentation and processes to the Ministry of Industry and Trade.
3, Transition Timeline
a, From April 21, 2025 to May 4, 2025
- VCCI will coordinate with the Import-Export Department to complete the transfer of files and documents.
- Ensure no disruption in electronic C/O issuance through the eCoSys system.
b, From May 5, 2025
- VCCI will officially terminate all activities related to C/O issuance, CNM and REX registration.
- Businesses will submit C/O applications and register for REX directly with the Import-Export Department.
4. Effective Date
This Decision takes effect from April 21, 2025.
(According to Decision No. 1103/QD-BCT dated April 21, 2025)
Related services:
Issuance of Certificate of Origin (CO), FTA Origin Consulting
Guidelines for Handling Overpaid Taxes Due to Delayed System Updates of New Tax Rates Under Decree 73/2025/NĐ-CP
On April 15, 2025, the General Department of Customs issued Official Letter No. 2046/CHQ-NVTHQ providing guidance on handling overpaid taxes resulting from the VNACCS/VCIS system’s delayed update of new preferential import duty rates under Decree 73/2025/NĐ-CP.
Previously, Decree 73/2025/NĐ-CP – effective from March 31, 2025 – reduced preferential import duty rates for numerous commodities.
However, the VNACCS/VCIS system only updated the new tax rates according to the Decree on April 2, 2025, which was 2 days after the effective date of the document.
Handling procedures for customs declarations filed during the system update delay period (from March 31 to before April 2, 2025):
- For cases where tax rates differ due to the system not being updated: Customs Sub-departments will guide businesses to submit supplementary declarations and process tax refunds for overpaid amounts.
- If complications arise during implementation: Businesses should contact the Customs Taxation Division of the General Department of Customs for timely guidance.
(According to Official Letter No. 2046/CHQ-NVTHQ dated April 15, 2025)
Related services: Anti-dumping Exemption
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