Guidance on Declaring Codes VP, VO, RZ and KO for Cybersecurity Products and Civil Cryptographic Products

Table of Contents

On 25/9/2026, the Customs Department issued Official Letter No. 22233/CHQ-GSQL guiding the declaration of goods that are cybersecurity products and civil cryptographic products. The document specifies how to declare the “Other legal document code” field on export and import declarations, and also provides guidance on handling cases where enterprises have not declared the correct code.

The guidance aims to enhance the effectiveness of risk management, focus inspections on goods subject to specialized management, and facilitate customs clearance.

Which lists should be cross-checked before declaration?

The Customs Department requires the Regional Customs Sub-Departments to guide declarants to cross-check the HS code of the goods against three lists:

List of civil cryptographic products subject to export and import licensing in Appendix II of Decree No. 341/2026/NĐ-CP dated 01/9/2026.
List of cybersecurity products subject to export and import licensing in Appendix II of Decree No. 332/2026/NĐ-CP dated 19/8/2026.
List of high-risk civil cryptographic products under the management of the Minister of National Defence, issued together with Circular No. 126/2026/TT-BQP dated 02/9/2026.

The cross-check helps identify the groups of goods for which the licensing management code or the code related to the quality inspection of imported goods must be declared.

How should the “Other legal document code” field be declared?

The Official Letter provides guidance on using the following codes:

Group of goods	Declaration code	Scope of application
Included in the List of cybersecurity products subject to export and import licensing	VP	Export, import
Included in the List of civil cryptographic products subject to export and import licensing	VO	Export, import
Included in the List of high-risk civil cryptographic products managed by the Minister of National Defence	RZ	Applicable to imported goods only
Not included in the above lists	KO	As guided by the Official Letter

Enterprises should note that VO and KO use the letter O, and must declare in the correct field as guided on the declaration. Specifically for code RZ, the Official Letter limits its scope of application to imported goods.

If the goods are also subject to export or import licensing or conditions under other specialized management documents, the declarant shall continue to declare the corresponding legal document code. Therefore, the determination of codes under this Official Letter should go hand in hand with a review of the specialized policies applicable to the shipment.

How are missing or incorrect declarations handled?

When examining the dossier, if the Customs authority determines that the goods have an HS code falling within a list requiring a license or state quality inspection but the declarant has not made the declaration as guided, the customs officer will request amendment and supplementation of the declaration as prescribed.

For declarations that have already been cleared, the Customs unit shall transfer the information to the Re-examination and Post-Clearance Audit Team for consideration and decision on post-clearance audit as prescribed.

Enterprises should review the lists, HS codes and management requirements before registering declarations, and also check how the related dossiers already filed were declared in order to proactively rectify any errors.

Official Letter No. 22233/CHQ-GSQL replaces Official Letter No. 18648/CHQ-GSQL dated 08/7/2026 on the declaration of goods that are civil cryptographic products.

(Pursuant to Official Letter No. 22233/CHQ-GSQL dated 25 September 2026 of the Customs Department)

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