On July 28, 2025, the General Department of Customs issued Official Letter No. 16656/CHQ-GSQL providing guidance on customs procedures for import activities in the event of a company merger.
Key contents are as follows:
1. Notification of Enterprise Information Changes
Enterprises conducting customs declarations through the Customs Electronic Data Processing System (https://www.customs.gov.vn) that undergo changes to information previously registered with the Customs authority are required to carry out procedures to notify changes to enterprise information.
(Pursuant to Article 6.5 of Circular No. 38/2015/TT-BTC)
2. Customs Declaration Requirements
When submitting an import customs declaration, the declarant must ensure the following:
- Fully, accurately, honestly, and clearly declare all required information fields in the customs declaration form.
(Pursuant to Article 29.1 of the Customs Law 2014)
- Self-calculate and determine payable taxes and other duties to be remitted to the state budget.
- Obtain any required licenses prior to registering the customs declaration and fully declare license information on the form if the goods are subject to specialized inspection.
(Pursuant to Clause 12, Article 1 of Decree No. 59/2018/ND-CP)
- Submit a complete set of customs documents in accordance with Article 16 of Circular No. 38/2015/TT-BTC, based on the information indicators specified in Form No. 03, Appendix II issued together with Circular No. 38/2015/TT-BTC.
(Pursuant to Clause 7, Article 1 of Circular No. 39/2018/TT-BTC)
- Take full legal responsibility for the accuracy and authenticity of the declared contents and supporting documents.
(According to Official Letter No. 16656/CHQ-GSQL dated July 28, 2025)
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