Guidance On Customs Declaration Procedures Following The Merger Of Tam Phuoc Customs Sub-Department (47D2) Into Long Duc Customs Sub-Department (47D3)

On October 23, 2025, Customs Branch Area XVIII issued Official Dispatch No. 1700/HQKV18-NV providing instructions on the implementation of certain customs procedures and the Final Settlement Report (BCQT) for the fiscal year 2025 following the merger of Tam Phuoc Customs Sub-Department (code 47D2) into Long Duc Customs Sub-Department (code 47D3). The detailed guidance is as follows: 

1. Effective date

From November 1, 2025, enterprises currently carrying out customs procedures at Tam Phuoc Customs (47D2) shall proceed at Long Duc Customs, customs code: 47D3, Declaration processing unit code: 00. 

2. Preparatory requirements before declaring under Long Duc Customs code (47D3)

  • For the type of production of export goods:  
    • Before October 30, 2025: Continue using the existing material codes, product codes, and norms previously declared at Tam Phuoc Customs (47D2). 
    • After October 30, 2025: Submit new declarations under Long Duc Customs code (47D3). 
  • For the type of processing: 
    • Processing contracts must be finalized before November 1, 2025. Remaining materials, supplies, machinery, and equipment upon termination shall be handled in accordance with Circular No. 38/2015/TT-BTC. 
    • From November 1, 2025: Notify new processing contracts to Long Duc Customs (47D3). 
  • For other import-export declaration types (A11, A12, A41,.. B11, B13…,G12, G13…):  
    • From November 1, 2025: Carry out customs procedures at Long Duc Customs (47D3) 

3. Final settlement report for fiscal year 2025

Apply 01 report to both types of processing and production of export goods. 

The reporting format shall follow the requirements of Long Duc Customs (47D3). 

Reported figures must cover all activities conducted under both Tam Phuoc Customs (47D2) and Long Duc Customs (47D3). 

4. Treasury accounts for payment of taxes, charges and fees

State budget payment account: 7111.2995074 – Customs at Dong Nai Port of Entry 

Customs fees and collected charges account: 3511.2995074 – Customs at Dong Nai Port of Entry 

(According to Official Letter No. 1700/HQKV18-NV dated October 23, 2025) 

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