On August 21, 2026, the Customs Department issued Official Letter No. 20727/CHQ-GSQL guiding the declaration of the “carrier” information criterion on the independent transport declaration for transit goods.
Details are as follows:
- On the status of the customs declarant: The customs clearance agent in Vietnam shall transmit the declaration in the capacity of the Customs Declarant.
- On declaring the “Carrier” criterion: Since the customs declarant and the actual carrier are two different entities, the enterprise must declare the carrier information criterion as the transport company (the unit that directly performs the carriage and has been duly licensed).
- Method of implementation: Enterprises shall make the declaration in accordance with the guidance under Criterion 7.6 “Carrier code,” Form No. 07, Appendix II issued together with Circular No. 38/2015/TT-BTC.
(Pursuant to Official Letter No. 20727/CHQ-GSQL dated August 21, 2026)
Related service: Customs clearance procedures
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