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/TT-BTC.
The detailed guidance is as follows:
1. Effective date and scope of application:
From September 9, 2026, the customs system will roll out the automated confirmation function through the supervision area nationwide.
This applies to customs declarations registered for goods exported/imported between an export processing enterprise and a domestic enterprise, between two export processing enterprises, or between an export processing enterprise and its branch.
2. Detailed declaration guidance for each case
In order for the system to automatically confirm the declaration through the supervision area, the customs declarant must accurately declare the “Enterprise internal management number” field in strict accordance with Circular No. 121/2025/TT-BTC. Specifically, as follows:
a. Case 1: Ordinary transactions between an Export Processing Enterprise and a Domestic Enterprise / Export Processing Enterprise – Export Processing Enterprise / Export Processing Enterprise – Branch
- Exporting enterprise: Declare the code “#&XKPTQ” in the “Enterprise internal management number” field on the export declaration.
- Importing enterprise: Declare the code “#&NKPTQ#& [the corresponding export declaration number of the exporting enterprise]” in the “Enterprise internal management number” field on the import declaration.
Note: Only the first 11 characters of the corresponding export declaration number shall be used.
b. Case 2: An Export Processing Enterprise transacting with a Foreign Trader that designates delivery within Vietnam
- Exporting enterprise: Declare the code “#&XKTC” in the “Enterprise internal management number” field on the export declaration.
- Importing enterprise: Declare the code “#&NKTC#& [the corresponding export declaration number of the exporting enterprise]” in the “Enterprise internal management number” field on the import declaration.
Note: Only the first 11 characters of the corresponding export declaration number shall be used.
(Pursuant to Official Letter No. 20991/CHQ-GSQL dated August 26, 2026)
Related service: Customs clearance procedures
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