On April 29, 2026, the Customs Department issued Official Dispatch No. 15808/CHQ-NVTHQ regarding customs valuation consultation. The specific content is as follows:
1. On the sale of goods and issuance of value-added tax invoices:
- Under Article 36 of the Customs Law, goods release refers to the customs authority’s permission for the import/export of goods that have met the required conditions but for which the official tax amount payable has not yet been determined.
- Right to circulate: Once the customs authority has decided to release the goods, those goods are permitted to be imported and circulated on the market.
- Invoice issuance: Since the goods have been permitted to circulate, enterprises are fully entitled to sell the goods and issue value-added tax invoices in accordance with applicable legal regulations.
2. On the timeframe for customs valuation consultation:
- Processing deadline: The total time for conducting the consultation and processing the valuation consultation results is a maximum of 30 days.
- Starting point: This deadline begins from the date of goods release or the date the goods are placed into storage for preservation (as stipulated in Circular 121/2025/TT-BTC).
- Change from previous regulations: From February 1, 2026 onward, the starting point for calculating the timeframe has shifted from the “declaration registration date” to the “goods release date/date placed into storage for preservation.”
(According to Official Dispatch No. 15808/CHQ-NVTHQ dated April 29, 2026)
Related service: customs clearance
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