On 21 January 2026, Hon Gai Port Border Gate Customs issued Official Letter No. 170/HQHG providing guidance to enterprises on the implementation of the finalization report on the use of raw materials, supplies, and exported goods for the fiscal year 2025.
1. Subjects of application:
Enterprises engaged in processing, export-oriented manufacturing, and export processing enterprises (EPEs) under the management jurisdiction of the Sub-department
2. Deadline for report submission:
Annual submission: No later than the 90th day from the end of the fiscal year (the fiscal year ends on 31 December 2025)
Special cases: The report must be submitted prior to carrying out procedures such as consolidation, merger, division, dissolution, or change of the customs office where procedures for importation of raw materials and supplies are conducted
3. Contents and implementation method
a, Contents: Report on the import – export – inventory status of imported raw materials and supplies and exported products
b, Report forms: Use the forms prescribed in Circular No. 38/2015/TT-BTC, as amended and supplemented by Circular No. 39/2018/TT-BTC, including
- Form No. 15/BCQT-NVL/GSQL: Finalization Report on Raw Materials and Supplies
- Form No. 15a/BCQTSP-GSQL: Finalization Report on Exported Products
- Form No. 16/ĐMTT-GSQL: Actual Production Norms
c, Submission method: Data shall be transmitted via the Processing and Export Manufacturing Management System
4. Support and clarification
In case enterprises encounter difficulties during the submission process on the system, they may directly contact the officer in charge: Mr. Lê Nguyên Hoàn – Import and Export Goods Procedures Division – Tel: 0916.767.385 for guidance.
(According to Official Letter No. 170/HQHG dated January 21, 2026)
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