On 15 September 2025, the Customs Department issued Official Letter No. 24143/CHQ-GSQL providing guidance on amending the provisional release declaration upon the availability of the official price.
Details are as follows:
- In cases where the provisional release declaration for imported goods does not include the official price at the time of registration, a provisional price must be declared in the corresponding field, and the time of the official price must be declared in the “Notes” field to comply with regulations.
(Annex II, Circular 38/2015/TT-BTC amended and supplemented in Circular 39/2018/TT-BTC)
- Time of the official price: Enterprises must declare the official price in the post-clearance amended declaration and pay any differential tax (if applicable) within five (05) working days from the date the official price becomes available.
(Point b.1, Clause 17 of Circular 39/2025/TT-BTC)
(According to Official Letter No. 24143/CHQ-GSQL dated September 15, 2025)
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