On 13 January 2026, the General Department of Customs issued Official Letter No. 1902/CHQ-NVTHQ regarding the declaration of a new customs declaration for fixed assets not eligible for tax exemption when there is a change in use purpose.
Details of the content are as follows:
Cases requiring declaration of a new customs declaration:
- Exported or imported goods that are non-dutiable, tax-exempt, or subject to tariff rates or absolute tax rates under tariff quotas, which have already been customs cleared, but subsequently experience a change in non-dutiable status or use purpose.
- Goods being raw materials, supplies, or components imported for processing or export-oriented manufacturing, and goods under temporary import–re-export regimes that have been released or customs cleared, but subsequently change their use purpose or are converted for domestic consumption.
Accordingly, if fixed assets do not fall under the above-mentioned cases, the customs declarant is not required to declare a new customs declaration when changing the non-dutiable status or use purpose.
(According to Article 5.5 of Decree 08/2015/ND-CP amended and supplemented in Decree 167/2025/ND-CP)
(According to Official Letter No. 1902/CHQ-NVTHQ dated January 13, 2026)
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