On April 01, 2026, Customs Sub-Department of Region XVIII issued Official Dispatch No. 619/HQKV18-NV providing guidance on customs procedures for the transfer of projects with imported duty-free fixed assets.
Detailed guidance is as follows:
1. Procedures for the Transferor and the Transferee of projects with fixed assets import.
a. Transferor:
Must notify the customs authority to receive the duty-free list before carrying out the project transfer.
Notification dossier includes:
- Notification according to prescribed form (Form 06 or Form 17)
- Original duty-free list
- Monitoring and deduction sheet
- Copy of the project transfer contract
b. Transferee:
Must register a new customs declaration for the transferred goods to be exempted from duty if the following conditions are met:
- At the time of transfer, the project is subject to investment incentives
- Transfer price does not include import duty
- The transferee is recognized as the investor in the adjusted Investment Certificate or an equivalent document.
(According to Article 16.11, Article 17.1 of the Law on Export and Import Duties; Article 14.1, Article 31 of Decree 134/2016/NĐ-CP, amended by Decree 18/2021/NĐ-CP)
2. Procedures for Notification of Duty-Free Fixed Asset List
The project owner who is the transferee is responsible for submitting the duty-free list notification dossier to the customs authority where the project is implemented or where the head office is located.
Notification must be made before registering the first duty-free import declaration.
(According to Article 30 of Decree 134/2016/NĐ-CP, amended by Decree 18/2021/NĐ-CP)
3. Processing Time of Dossier
Customs authorities shall receive, register, and examine customs dossiers immediately after the declarant submits or presents them in accordance with regulations.
The law does not require enterprises to suspend production or business activities during the transfer procedures.
(According to Article 23 of the Law on Customs)
4. Time of Recording the Transfering of Fixed Asset Import
The transfer of assets is considered completed when the transferee has fulfilled customs procedures for the new customs declaration.
In cases of transfer or change of use purpose without voluntary declaration and tax payment, the payable tax amount shall be determined based on the initial customs declaration, and late payment interest as well as penalties shall be imposed according to regulations.
According to Article 25.5 of Decree 08/2015/NĐ-CP, amended by Decree 167/2025/NĐ-CP; Article 21 of Circular 38/2015/TT-BTC, amended by Circular 39/2018/TT-BTC)
(According to Official Dispatch No. 619/HQKV18-NV dated April 01, 2026)
Related service: Customs clearance procedures
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