On August 21, 2026, the Customs Department issued Official Letter No. 20740/CHQ-GSQL providing guidance on the consistency between the address on the bill of lading and the importer’s address on the declaration for goods imported via express delivery services.
The key contents include:
- Requirements for customs declaration: The customs declarant must declare all criteria on the declaration fully, accurately, truthfully, and clearly as required by law, and shall bear legal responsibility for the declared contents.
- Provisions on the delivery address: If the customs declarant identifies the delivery location as the head office or a representative office (which has been granted a certificate of lawful establishment and operation by the competent authority), the address information on the import customs declaration must be full, accurate, clear, consistent, and uniform with the documents in the customs dossier that are submitted, presented, or retained.
- Basis for customs inspection: The customs authority shall, pursuant to Article 32 of the Customs Law, inspect the accuracy, completeness, and consistency of the declared contents with the documents in the dossier, and shall also inspect compliance with goods management policy and tax policy.
- Implementation guidance: Enterprises should proactively cross-check the above provisions against the actual goods and import documents. In case practical difficulties arise, enterprises should contact directly the customs authority where the declaration is registered for specific guidance.
(Pursuant to Official Letter No. 20740/CHQ-GSQL dated August 21, 2026)
Related service: Customs clearance procedures
📞 Contact UNI Customs Consulting for free consultation:📧 Email: uni@eximuni.com📱 Hotline: (+84) 24-7308-7988 (Hanoi) | (+84) 28-7301-8910 (HCM)