On August 05, 2026, the Customs Department issued Official Letter No. 19916/CHQ-GSQL providing detailed guidance on the declaration of legal document codes for imported and exported dual-use goods.
This guidance applies to goods with HS codes falling under the List of dual-use goods for export, temporary import for re-export, transshipment, cross-border transport, and transit under license as stipulated in Appendix I attached to Decree No. 259/2025/ND-CP.
1. New document code declaration rules are as follows:
When registering the customs declaration, enterprises must declare the “Other legal document code” criterion (for exports) or “Other legal regulatory document code” criterion (for imports) according to the following principles:
- Declare code “VX”: For goods included in the List of dual-use goods under license.
- Declare code “KO”: For goods not included in the List of dual-use goods under license.
Note: In addition to declaring the “VX” or “KO” code mentioned above, if the goods are also subject to export, temporary import for re-export, transshipment, cross-border transport, or transit under license or conditions set out in other management regulations, enterprises must still declare the corresponding legal regulatory document code.
2. Inspection and handling measures by customs authorities
Before customs clearance: If it is discovered that an enterprise has not correctly declared the “VX” or “KO” code, the customs authority will require the enterprise to make an amended/supplementary declaration.
After customs clearance: In cases where a declaration has already been cleared without correctly following the guidance, the relevant information will be forwarded to the Post-Clearance Review and Inspection Team for consideration of post-clearance inspection in accordance with regulations.
(According to Official Letter No. 19916/CHQ-GSQL, dated August 05, 2026)
Related service: Customs clearance procedures
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