On October 15, 2025, the Customs Department issued Official Letter No. 29596/CHQ-GSQL guiding the declaration of the “Goods Classification Code” on customs declarations for imported and exported shipments sent via express delivery services.
Detailed instructions are as follows:
- Goods sent via international express delivery services are still required to undergo customs declaration procedures in accordance with Circular No. 38/2015/TT-BTC.
(According to Circular No. 191/2015/TT-BTC amended in Circular No. 56/2019/TT-BTC)
- Regarding the “Goods Classification Code” field in Form No. 01 – Section A – General Information (Item 1.5):
- Declare code “F” – Postal and express delivery goods
- Applicable to imported and exported goods transported via postal or express delivery services, regardless of whether the enterprise has the business function of postal or express delivery services or not.
(According to Appendix I of Circular No. 39/2018/TT-BTC)
(According to Official Letter No. 29596/CHQ-GSQL October 15, 2025)
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