1. Declaration of On-Spot Import/Export Declarations & Export Processing Enterprise Transactions
During the system upgrade period, declarations between export processing enterprises, between export processing enterprises and domestic enterprises, or between branches shall be carried out as follows:
2. Declaration Methods
| Form No. 01: Electronic Import Declaration | |
| Exporter Code (Criterion 1.19) |
On-spot import: – Do not enter the tax code of the designated delivery party in this field. – Enter the tax code of the designated delivery party in the Remarks section (Criterion 1.68). |
| Exporter Name (Criterion 1.20) | Enter the name of the contracting party for processing or the designated delivery party. Clearly state in the Remarks section (Criterion 1.68) using the following format: Name of designated delivery party (Tax code of designated delivery party).
On-spot import: |
| Form No. 02: Electronic Export Declaration | |
| Exporter Name (Criterion 2.12) | On-spot export: – Enter the name of the on-spot exporter. – Enter the name of the foreign party designating delivery in Vietnam (abbreviated name is acceptable) in the Importer Name field (Criterion 2.19). |
| Importer Code (Criterion 2.18) | On-spot export: – Do not enter the tax code of the designated receiving party in Vietnam in this field. – Enter the tax code of the designated receiving party in Vietnam in the Remarks section (Criterion 2.19) as instructed. |
| Importer Name (Criterion 2.19) | On-spot export: – Enter the name of the foreign party designating the receiving party in Vietnam. – Enter the name of the designated receiving party (in Vietnam) in the Remarks section (Criterion 2.57) using the following format: Name of designated receiving party (Tax code of designated receiving party).Processing goods: – Enter the name of the contracting party for processing. – Enter the name of the designated receiving party in the Remarks section (Criterion 2.57) using the following format: Name of designated receiving party (in Vietnam) (Tax code of designated receiving party in Vietnam). |
3. Internal Management Code on Declarations
Enterprises must declare the management code in the “Enterprise Internal Management Number” field as follows:
- Export declaration: Enter code #&XKTC.
- Import declaration: Enter code #&NKTC#&The corresponding export declaration number of the exporting enterprise (first 11 characters).
4. Management of Raw Materials from Re-imported Products
Enterprises must manage and track raw materials, supplies, and components recovered from re-imported products, and reflect these in the settlement reports for processing goods, export manufacturing, and export processing enterprises for recycling or component recovery (registered from the effective date of Decree No. 167/2025/NĐ-CP).
The customs authority, based on tracking documents, will adjust the “Re-exported/Re-imported Quantity” and “Remaining Quantity” indicators on the G13 declaration (TIA/TIB operations). The CTI operation is used to record the reason and approve the update of goods quantities in the system.
5. Customs Procedures for Processing Goods, Export Manufacturing, and Export Processing Enterprises for Temporary Export – Re-import
- Upon re-importation of goods where there is no change in HS code, product name, appearance, use, or basic characteristics, the delivering party uses business codes G61–G51, and the receiving party uses business codes G14–G23.
- If goods temporarily exported under business code G61 are not re-imported, the enterprise must file an export declaration after the temporary export (Business code B12).
- If goods temporarily imported under business code G13 (corresponding to a G61 declaration) are converted to domestic consumption, the enterprise must follow procedures under code A21. If the temporarily imported goods are to be destroyed, the customs authority will adjust the actual destroyed quantity in the system based on the submitted documentation.
6. Customs Procedures for On-Spot Import/Export Goods
Each on-spot export declaration may only correspond to one on-spot import declaration, and vice versa.
(Pursuant to Article 86 of Circular 38/2015/TT-BTC as amended by Circular 39/2018/TT-BTC and Circular 121/2025/TT-BTC)
(Pursuant to Official Letter No. 11811/CHQ-GSQL dated February 12, 2026)
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