On May 28, 2026, the General Department of Customs issued Official Dispatch No. 16873/CHQ-GSQL, providing guidance on the change of intended use of imported goods — originally declared as manufacturing raw materials — to commercial service purposes.
1. New Customs Declaration Requirements:
A new customs declaration must be registered for goods that have already been cleared through customs but are subject to a change in intended use.
This requirement applies to goods that are: exempt from tax, tax-free, or currently benefiting from preferential tariff rates under tariff-rate quotas.
Notably, even where goods were not originally subject to tax preferences or specialized management, a change in intended use after customs clearance still requires the filing of a new customs declaration, in accordance with Decree No. 08/2015/NĐ-CP.
2. Conditions for Goods Subject to Import Licensing:
Where imported goods are subject to an import license requirement, enterprises may only proceed with the change of intended use upon obtaining written approval from the licensing authority.
The change must fully comply with all applicable specialized management regulations.
3. Tax Obligations of Enterprises:
Taxpayers are responsible for self-declaring and paying all taxes arising from the change of intended use.
In addition to the tax amount due, enterprises are required to pay late payment interest and administrative penalties (if applicable) in accordance with the law.
(According to Official Dispatch No. 16873/CHQ-GSQL, May 28, 2026)
Related Services: Customs Clearance Procedures
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