A. GROUP OF REGULATIONS RELATED TO PROCESSING, EXPORT PRODUCTION, EPE (EXPORT PROCESSING ENTERPRISES) AND ON-SITE IMPORT-EXPORT
1. Location for Filing Import Customs Declarations for Processing and Export Production by EPE
Amendment Content:
- Import goods of EPE: Must complete customs procedures at the customs authority managing the area where the EPE’s production facility is located
- In case EPE has multiple branches, they may choose to complete import customs procedures at the customs authority where the head office or branch office is located
Regulation:
“31. Amendment and supplement to Article 58 of Circular 38/2015/TT-BTC as follows:
“Article 58. Location for customs procedures
b) For export processing enterprises (EPE):
b.1) Import goods of EPE; machinery and equipment temporarily imported for production and factory construction (including cases where contractors directly import); warranty and repair goods shall complete customs procedures at the customs authority managing the area where the EPE’s production facility is located;
b.2) In case EPE has multiple branches, they may choose to complete import customs procedures at the customs authority where the head office is located or at the customs authority where the EPE’s branch office is located;”
2. Processing Raw Materials and Processed Products as Samples
Amendment Content:
- Raw materials imported for export production can be used for processing and vice versa. Before use, an on-site import-export declaration must be filed
- Supplement regulations on re-import of exported processed products
- Processing declarations for sample goods must declare the special management code “MAUGC”
Regulation:
“33. Amendment and supplement to Article 61 of Circular 38/2015/TT-BTC, amended by point 40, Article 1 of Circular 39/2018/TT-BTC as follows:
“Article 61. Procedures for importing raw materials, supplies, machinery, equipment and exporting products to execute processing contracts for foreign merchants
1. Procedures for importing raw materials and supplies
d) For raw materials and supplies that have been imported under the export production form, if the processing contractor agrees to allow the processing contractor to use them for the processing contract, the organization or individual must complete on-site import-export procedures as prescribed before using the raw materials and supplies
3. Procedures for re-importing exported processed products
a) In case goods have not been used: Follow the provisions of Article 47 of Decree 08/2015/ND-CP dated January 21, 2015, amended by point 25, Article 1 of Decree 167/2025/ND-CP dated June 30, 2025 of the Government.
b) In case goods have been used: Follow the provisions of Article 50 of Decree 08/2015/ND-CP dated January 21, 2015, amended by point 28, Article 1 of Decree 167/2025/ND-CP dated June 30, 2025 of the Government;
4. Procedures for exporting processed products
In case processed products are exported as samples, in the “special management code” field of the goods line on the customs declaration, organizations and individuals shall declare the code “MAUGC” (applicable to EPE export samples as well).”
3. Export Production Raw Materials and Export Products as Samples
Amendment Content:
- Raw materials imported for processing can be used for export production and vice versa. Before use, an on-site import-export declaration must be filed
- Export production declarations for sample goods must declare the special management code “MAUSXXK”
Regulation:
- Amendment and supplement to Article 70 of Circular 38/2015/TT-BTC, amended by point 48, Article 1 of Circular 39/2018/TT-BTC as follows:
“Article 70. Customs procedures for importing raw materials, supplies and exporting products
1. For raw materials and supplies that have been imported under processing form, if the processing contractor agrees to allow the organization or individual receiving the processing to use them for producing export goods, the organization or individual must complete on-site import-export procedures as prescribed in Article 86 of this Circular before using them for export production.
3. Customs procedures for exporting products
In case export production products are used as samples, in the “special management code” field of the goods line on the customs declaration, organizations and individuals shall declare the code “MAUSXXK” (including EPE export samples).”
4. Cases Where EPE May Choose Not to File Declarations
Amendment Content:
- EPE may only choose to complete or not complete customs procedures for goods types prescribed in point b, clause 4, Article 26 of Decree 35/2022, including: Construction materials, office supplies, food, consumer goods from Vietnam’s domestic market for construction, office administration and employee welfare at export processing enterprises.
- Except for goods types in point b, clause 4, Article 26 of Decree 35/2022 mentioned above, EPE must file declarations
Regulation:
“45. Amendment and supplement to Article 74 of Circular 38/2015/TT-BTC, amended by point 50, Article 1 of Circular 39/2018/TT-BTC as follows:
“Article 74. General regulations for export and import goods of EPE
2. Goods that may choose to complete or not complete customs procedures: implemented according to the provisions of point b, clause 4, Article 26 of Decree 35/2022/ND-CP dated May 28, 2022 of the Government.
Point b, clause 4, Article 26 of Decree 35/2022: “b) Construction materials, office supplies, food, consumer goods from Vietnam’s domestic market for construction, office administration and employee welfare at export processing enterprises are not required to comply with customs procedures, customs inspection and supervision, export taxes, import taxes applied to exported and imported goods according to law. Export processing enterprises and sellers may choose to complete or not complete export and import procedures for construction materials, office supplies, food, consumer goods from Vietnam’s domestic market;”
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5. Customs Procedures for Export and Import Goods of EPE
Amendment Content:
- Transactions between EPE and domestic enterprises (without foreign merchant designation for delivery in Vietnam) are not considered on-site import-export
- Import declaration deadline: 15 days from the date the export declaration is cleared
- Only deliver goods when both export and import declarations are cleared
- Goods may only be used when the import declaration is cleared
- If EPE is a priority enterprise, goods may be delivered before filing declarations
- One export declaration corresponds to only one import declaration and vice versa
- The exporter must declare the destination for tax-protected transport as the location for import customs procedures and declare “#&XKPTQ” in the “Enterprise internal management number” field
- The importer must declare within the prescribed time and clearly state “#&NKPTQ#& Corresponding export declaration number of exporting enterprise (first 11 characters)” in the “Enterprise internal management number” field
Regulation:
“46. Amendment and supplement to Article 75 of Circular 38/2015/TT-BTC, amended by point 51, Article 1 of Circular 39/2018/TT-BTC as follows:
“Article 75. Customs procedures for export and import goods; handling scrap materials, waste products, and waste of EPE
3. For goods purchased, sold, rented, borrowed between EPE and domestic enterprises: The exporting enterprise completes export customs procedures, the importing enterprise completes import customs procedures according to the corresponding type as prescribed in Chapter II of this Circular; one export declaration corresponds to only one import declaration and vice versa.
a) Deadline for customs procedures: Within 15 days from the date export goods are cleared or released, the importer must complete customs procedures;
b) Customs procedures
b.1) Responsibilities of the exporter:
b.1.1) Declare information on the export customs declaration, clearly stating in the “Destination for tax-protected transport” field the location code of Customs where import customs procedures are completed and declare “#&XKPTQ” in the “Enterprise internal management number” field on the export declaration or in the “Other notes” field on the paper customs declaration;
b.1.4) Only deliver goods after the importer registers the corresponding import customs declaration.
b.2) Responsibilities of the importer:
b.2.3) Goods may only be used for production or consumption after import goods have been cleared or released.
c) EPE that is a priority enterprise and partners engaged in purchasing, selling, processing, renting, borrowing, delivering and receiving goods with each other shall apply the provisions of clause 6, Article 86 of this Circular.
4. For goods purchased, sold, rented, borrowed between two EPEs: Implemented according to the provisions of clause 3 of this Article.”
6. Processing Activities Related to EPE
Amendment Content:
- Domestic enterprises processing for EPE: Must complete customs procedures at the customs authority managing the EPE
- For goods that EPE hires domestic enterprises to process, the domestic enterprise must complete customs procedures; EPE does not need to complete customs procedures if they do not receive the goods back
Regulation:
- Amendment and supplement to Article 76 of Circular 38/2015/TT-BTC, amended by point 51, Article 1 of Circular 39/2018/TT-BTC as follows:
“Article 76. Customs procedures for cases where EPE hires domestic enterprises for processing; EPE receives processing for domestic enterprises; EPE hires other EPE for processing; EPE hires foreign processing
1. Customs procedures for goods that EPE hires domestic enterprises to process (goods include raw materials, supplies, components, semi-finished products; machinery, equipment)
Location for customs procedures: domestic enterprises complete customs procedures at the customs authority managing the EPE. When declaring the “enterprise internal management number” information field on the customs declaration, domestic enterprises declare according to the following structure: “#&GCPTQ”;
2. Customs procedures for goods that EPE receives for processing for domestic enterprises
b) Location for customs procedures: domestic enterprises complete customs procedures at the customs authority managing [the location]. When declaring the “enterprise internal management number” information field on the customs declaration, domestic enterprises declare according to the following structure: “#&GCPTQ”;
3. Customs procedures for goods that EPE hires other EPE to process: The EPE hiring processing and the EPE receiving processing do not need to complete customs procedures when delivering and receiving goods for processing contracts, processed products, but must keep documents related to delivering and receiving raw materials, supplies, products; machinery and equipment according to the Ministry of Finance’s regulations on accounting and auditing.
EPE hiring processing must notify the sub-processing facility, processing contract/Appendix to sub-processing contract as prescribed in Articles 56 and 62 of this Circular to the customs authority before delivering and receiving goods for processing.
5. Customs procedures for goods that EPE receives for processing in Vietnam for foreign merchants:
Customs procedures are implemented according to regulations on goods received for processing in Vietnam for foreign merchants in Section 2, Chapter III of this Circular.”
7. Re-export of Imported Raw Materials for Processing and Export Production
Main Content:
- Goods imported for processing, export production, or processing for export that are re-exported only require export procedures and tax payment, and do not require declaration of change of purpose of use
Regulation:
“9. Amendment and supplement to point b, clause 2, Article 21 of Circular 38/2015/TT-BTC, amended by point 10, Article 1 of Circular 39/2018/TT-BTC as follows:
“Article 21. Declaration of change of purpose of use, conversion to domestic consumption
b) For cases of changing the purpose of use by re-export: Taxpayers must declare according to the provisions of point a of this clause but do not have to pay tax.
In case goods imported for processing, export production, or processing for export change the purpose of use by re-export, the customs declarant completes export procedures as prescribed, does not need to declare the change of purpose of use. Tax policy is implemented according to current regulations.”
8. EPE Renting External Warehouses
Amendment Content:
- Supplement conditions for EPE to rent external warehouses: within 12 months not subject to administrative sanctions with a fine not exceeding the authority of the Customs Team Leader
- EPE has expected production scale exceeding storage capacity and the enterprise’s factory no longer has expansion capability
Regulation:
“Article 80. Management of warehouses for storing goods outside industrial parks and economic zones of EPE
1. Conditions for EPE to rent warehouses for storing goods outside industrial parks and economic zones
a.1) Within 12 months from the time of submitting a written request to rent a warehouse outside industrial parks and economic zones, the enterprise has not been subject to administrative violations in the form of fines with a fine not exceeding the sanctioning authority of the Customs Team Leader;
a.2) EPE has expected production scale exceeding the capacity to store goods at EPE’s main production facilities and these production facilities no longer have the ability to expand scale, goods storage capacity, or other reasons leading to the need to rent warehouses for storing goods outside industrial parks and economic zones to store goods.”
9. On-Site Import-Export Procedures
Amendment Content:
- Import declaration deadline: 15 days from the date the export declaration is cleared
- Only deliver goods when both export and import declarations are cleared
- Goods may only be used when the import declaration is cleared
- Priority enterprises with on-site import-export goods are allowed to deliver goods before filing declarations
Regulation:
“53. Amendment and supplement to Article 86 of Circular 38/2015/TT-BTC, amended by point 58, Article 1 of Circular 39/2018/TT-BTC as follows:
Article 86. Customs procedures for on-site export and import goods
4. Deadline for customs procedures: Within 15 days from the date export goods are cleared or released, the on-site importer must complete customs procedures.
5. Customs procedures
a) Responsibilities of the exporter:
a.4) Only deliver goods after the importer registers the corresponding on-site import customs declaration;
a.5) Within 15 days from the date of clearance of on-site export goods, the exporter notifies the corresponding on-site import declaration information that has completed customs procedures to the customs authority where export procedures are completed through the System or notification according to the provisions of Articles 10 and 12 of Decree 134/2016/ND-CP dated September 1, 2016, amended by clauses 4 and 6, Article 1 of Decree 18/2021/ND-CP dated March 11, 2021 of the Government in case the System encounters problems or has not yet met requirements;
b) Responsibilities of the importer:
b.4) Goods may only be used for production or consumption after import goods have been cleared or released.
c) Responsibilities of the customs authority where export procedures are completed:
c.1) Complete customs procedures for export goods as prescribed in Chapter II of this Circular;
c.2) For on-site export declarations not subject to point a.6, clause 5 of this Article that exceed 15 days from the date of clearance or release but the importer has not registered the corresponding on-site import declaration, the customs authority cancels the on-site export declaration as prescribed in Article 22 of this Circular.
6. In case the customs declarant is a priority enterprise and partners engaged in buying, selling, processing, renting, borrowing, delivering and receiving goods with the priority enterprise have on-site export and import goods delivered and received multiple times within a certain period under one contract/order with the same buyer or seller, goods may be delivered and received first, customs declared later. Before carrying out the first delivery and receipt of goods, the customs declarant notifies the customs authority managing the contract/order through the System. If the System is not yet available, notify the customs authority in writing. Customs declaration is completed within a maximum period of no more than 30 days from the date of goods delivery and receipt. The customs declarant may register on-site export and import customs declarations at convenient customs authorities; tax policy and export-import goods management policy are implemented at the time of customs declaration registration. The customs authority only inspects documents related to goods delivery and receipt (does not physically inspect goods). For each delivery and receipt, the exporter and importer must have documents proving goods delivery and receipt (such as commercial invoices or VAT invoices or sales invoices, internal warehouse release and transport forms, etc.), be responsible for keeping them at the enterprise and presenting them when the customs authority conducts inspections.
The customs declarant may use goods after goods delivery and receipt.”
10. Customs Documents for On-Site Import Goods for Processing and Export Production
Amendment Content:
- On-site import-export goods for processing and export production must submit a document from the foreign party designating goods delivery in Vietnam and must have a Notification of completion of on-site import customs procedures (Form 22).
Regulation:
4. Amendment and supplement to Article 16 of Circular 38/2015/TT-BTC, amended by point 5, Article 1 of Circular 39/2018/TT-BTC as follows:
“Article 16. Customs documents when completing customs procedures
4. Customs documents for goods exempt from export tax and import tax
In addition to the documents prescribed in clause 1 or clause 2 of this Article, the customs declarant must submit:
đ) Tax exemption for imported goods for processing and producing export goods:
đ.1) When completing on-site export procedures for prescribed goods, the on-site exporter must additionally submit a document designating goods delivery in Vietnam from foreign organizations and individuals;
đ.2) Notification of completion of on-site import customs procedures according to Form 22, Appendix VII issued with Decree 134/2016/ND-CP dated September 1, 2016 of the Government, amended by Decree 18/2021/ND-CP dated March 11, 2021 of the Government.
11. Cancellation of Customs Declarations
Amendment Content:
- On-site export declarations and EPE without corresponding on-site import declarations exceeding 15 days will be cancelled
Regulation:
“10. Amendment and supplement to Article 22 of Circular 38/2015/TT-BTC, amended by point 11, Article 1 of Circular 39/2018/TT-BTC as follows:
“Article 22. Cancellation of customs declarations
1. Cases of declaration cancellation
a) Customs declarations have no value for customs procedures in the following cases:
a.4) On-site export customs declarations that exceed 15 days from the date of clearance or release but the importer does not register the corresponding on-site import declaration, except for cases prescribed in point a.6, clause 5, Article 86 of this Circular;
a.5) Export customs declarations for goods purchased, sold, rented, borrowed between domestic enterprises and EPE, enterprises in non-tariff zones, between two EPEs that exceed 15 days from the date of clearance or release but the importer does not register the corresponding import declaration.”
12. Liquidation of EPE Goods
Amendment Content and Regulation:
“50. Amendment and supplement to Article 79 of Circular 38/2015/TT-BTC, amended by point 55, Article 1 of Circular 39/2018/TT-BTC as follows:
“Article 79. Liquidation of export processing enterprise goods
3. EPE may not use assets, machinery, and equipment enjoying tax incentives applicable to EPE to serve other production and business activities as prescribed in point c, clause 6, Article 26 of Decree 35/2022/ND-CP dated May 28, 2022 of the Government.
In case of using assets, machinery, and equipment enjoying tax incentives applicable to EPE to serve other production and business activities as prescribed in point c, clause 6, Article 26 of Decree 35/2022/ND-CP dated May 28, 2022 of the Government, before use, EPE must declare the change of purpose of use and pay tax as prescribed in Article 21 of this Circular before serving other production and business activities.”
13. Customs Procedures for Export and Import Goods Under Export, Import, and Distribution Rights of EPE
Amendment Content and Regulation:
“48. Amendment and supplement to Article 77 of Circular 38/2015/TT-BTC, amended by point 53, Article 1 of Circular 39/2018/TT-BTC as follows:
“Article 77. Customs procedures for export and import goods under export rights, import rights, and distribution rights of EPE.
2. Customs procedures for export and import goods under export rights, import rights, and distribution rights of EPE
b) Goods imported under EPE’s import rights:
b.1) When sold to domestic enterprises, no customs procedures are required;
b.2) When sold to other EPE or sold to enterprises in non-tariff zones, export-import customs procedures are applied as prescribed in Chapter II of this Circular.
c) Customs procedures for EPE goods exercising export rights:
c.1) Goods purchased from domestic sources for export do not require customs procedures; when exported, procedures are completed as for commercial export goods;
c.2) Goods purchased from other EPE for export follow procedures as domestic enterprises purchasing EPE goods; when exported, procedures are completed as for commercial export goods; declaration and tax calculation are performed (if any).”
B. GROUP OF REGULATIONS ON CUSTOMS DECLARATION
14. Location for Registering Customs Declarations
Amendment Content:
- For import goods: Remove the regulation allowing customs declarants to register import declarations at customs outside the port where goods are transported
- For export goods: Supplement and clarify regulations allowing declaration registration at the location where the enterprise has its head office or branch
Regulation:
“Article 19. Registration of customs declarations
1. Location for registering customs declarations
a) Export goods are registered for customs declarations at Customs where the enterprise has its head office, branch, or production facility, or Customs managing the export goods collection point, or Customs at the export port;
b) Import goods are registered for declarations at Customs headquarters managing the goods storage location, the destination port stated on the bill of lading, transport contract, or Customs where the enterprise has its head office, branch, or production facility;”
15. Supplementary Declaration
Amendment Content:
- When declaring amendments and supplements (AMA), additional documents must be submitted to Customs: written agreement on handling between parties in case of excess, shortage, or wrong shipment; and commercial invoices recording the amendment of information
- Handling excess shipments based on tolerance in the contract: within tolerance, adjustments are allowed; exceeding tolerance is subject to regulations and a new customs declaration must be filed for the excess portion
- Supplementary declaration must be completed within 05 working days from the date of customs authority request; exceeding the deadline will result in tax determination and administrative sanctions
Regulation:
“8. Amendment and supplement to Article 20 of Circular 38/2015/TT-BTC, amended by point 9, Article 1 of Circular 39/2018/TT-BTC as follows:
“Article 20. Supplementary declaration of customs documents for export and import goods
2. Procedures for supplementary declaration
a) Responsibilities of the customs declarant:
a.2) Submit to the customs authority documents related to amendments and supplements, including:
a.2.1) Written acknowledgment and agreement on handling between sender and recipient in case of excess, wrong, or shortage of goods;
a.2.2) Commercial invoices recording amendments to information on goods and goods value;
In case of supplementary declaration for traded goods with tolerance agreements, the customs authority bases on the tolerance agreement to continue customs procedures as prescribed. If the quantity of excess goods compared to licenses and specialized inspection certificates falls within the tolerance agreed in the sales contract, the customs declarant contacts the specialized inspection agency to adjust the quantity appropriately and declares supplementary adjustments to the actual quantity. If the quantity of excess goods exceeds tolerance, it is handled according to regulations, and the customs declarant must file a new customs declaration for excess or wrongly shipped goods.
a.3) Complete supplementary declaration within 05 working days from receipt of customs authority request for supplementary declaration cases as prescribed in point c, clause 1 of this Article. After the above deadline, if the customs declarant does not complete amendments and supplements or completes amendments and supplements incorrectly according to customs authority requirements, the following handling applies:
a.3.1) If the amended or supplemented content changes the tax amount payable, the customs authority determines tax and handles violations as prescribed (if any);
a.3.2) If the amended or supplemented content does not change the tax amount payable, violations are handled as prescribed.”
16. Regulations on Submitting Customs Documents
Amendment Content:
- Customs declaration and document submission are conducted completely online
- No need to submit documents issued on government electronic information systems (National Single Window Portal, Online Public Service Portal, ASEAN Single Window Portal, etc.)
- Allowed to submit copies of documents if regulations permit or regulations are not specific
Regulation:
“1. Amendment and supplement to Article 3 of Circular 38/2015/TT-BTC, amended by point 2, Article 1 of Circular 39/2018/TT-BTC as follows:
“Article 3. Regulations on submission, confirmation, and use of documents in customs and tax files
2. In case documents have been issued on the National Single Window Portal or Online Public Service Portal, or competent authorities in exporting countries send electronically through the ASEAN Single Window Portal or information exchange portal with other countries according to international treaties to which the Socialist Republic of Vietnam is a party, the customs declarant is not required to submit.
3. If specialized laws require submission of copies or do not specifically stipulate originals or copies, the customs declarant may submit copies”
17. Customs Documents
Amendment Content:
- Specify detailed mandatory information on bills of lading: name and address of consignor and consignee; goods name, quantity, weight; loading location, unloading location; vehicle number; carrier name, time and place of transport document issuance
- For import of combined machinery, machinery complexes under Chapters 84, 85, 90, or machinery imported unassembled or disassembled, information must be declared with an attached tracking sheet, regardless of one-time or multiple imports
- Foreign merchants without presence in Vietnam importing goods: Must submit Certificate of registration of import rights
- Foreign merchants without presence in Vietnam exporting goods: Must submit Certificate of registration of export rights
- FDI enterprises importing goods: Must submit IRC on trading activities (or equivalent documents if no IRC)
- FDI enterprises exporting goods: Must submit IRC on trading activities (or equivalent documents if no IRC)
- Remove unnecessary documents: Forestry product lists, sales contracts for schools/research institutes
Regulation:
“4. Amendment and supplement to Article 16 of Circular 38/2015/TT-BTC, amended by point 5, Article 1 of Circular 39/2018/TT-BTC as follows:
“Article 16. Customs documents when completing customs procedures
1. Customs documents for export goods
g) For export goods of foreign merchants without presence in Vietnam exercising export rights: Certificate of registration of export rights of foreign merchants without presence in Vietnam issued by the Ministry of Industry and Trade;
h) For foreign-invested enterprises exercising export rights: Investment certificate for trading activities and activities related to goods trading by foreign-invested merchants with registered export rights; If not required to issue an Investment certificate, submit equivalent documents. If completing customs procedures at the same customs authority, the customs declarant only needs to submit documents prescribed in points g and h of this clause the first time completing customs procedures.”
2. Customs documents for import goods
c) Bill of lading or other equivalent transport documents (with the following basic information: name and address of consignor and consignee; goods name, quantity, weight; loading location, unloading location; vehicle number; carrier name, time and place of transport document issuance) for goods transported by sea, air, rail, inland waterway, multimodal transport according to law (except goods imported through land border gates, goods sent via postal and express delivery services, goods traded between non-tariff zones and domestic areas, import goods carried by entrants as luggage) (hereinafter referred to as bill of lading).
i) List of imported machinery and equipment with attached tracking sheet for classifying combined machinery or machinery complexes under Chapters 84, 85, and 90 of Vietnam’s Export-Import Goods Nomenclature and classifying machinery and equipment in unassembled or disassembled form;
l) For import goods of foreign merchants without presence in Vietnam exercising import rights: Certificate of registration of export and import rights of foreign merchants without presence in Vietnam issued by the Ministry of Industry and Trade;
m) For foreign-invested enterprises exercising import rights: Investment certificate for trading activities and activities related to goods trading by foreign-invested merchants with registered export and import rights; If not required to issue an Investment certificate, submit equivalent documents.
C. GROUP OF REGULATIONS ON NOTIFICATION AND REPORTING PROCEDURES
18. Production Facility Notification
Amendment Content:
- Allowed to notify production facilities when machinery is not yet available if the processing contract has lease/loan clauses from abroad. Must supplement machinery information within 30 days from completion of import (a.1)
- If an enterprise has notified production facilities for processing type, then supplements export production (or vice versa) at the same facility, Customs does not re-inspect the production facility (b.1.4)
- Specific regulations for EPE (a.2)
- Before importing the first machinery (notify production facility but do not yet need machinery and labor information).
- At least 30 days before official operation, must notify meeting customs inspection and supervision conditions for EPE (Form 25).
Regulation:
“29. Amendment and supplement to Article 56 of Circular 38/2015/TT-BTC, amended by point 36, Article 1 of Circular 39/2018/TT-BTC as follows:
“Article 56. Notification of processing facilities, export goods production facilities; raw materials, supplies, machinery, equipment, export product storage locations; processing contracts, Processing contract appendices; customs inspection and supervision conditions for export processing enterprises (hereinafter referred to as EPE)
1. Notification of processing facilities, sub-processing facilities, export goods production facilities; raw materials, supplies, machinery, equipment, export product storage locations (hereinafter referred to as production facility notification)
a) Responsibilities of organizations and individuals:
a.1) For organizations and individuals other than EPE:
In case organizations and individuals carry out processing activities for foreign merchants, the contract has clauses for renting or borrowing machinery and equipment; at the time of production facility notification, organizations and individuals do not yet have machinery and equipment, organizations and individuals carry out production facility notification as prescribed except for information on machinery and equipment. Within 30 days from completion of machinery and equipment import, organizations and individuals supplement machinery and equipment information to Customs managing the production facility to inspect the production facility as prescribed;
a.2) For EPE
a.2.1) Before the time of importing the first shipment of machinery and equipment to implement the investment project:
EPE notifies the production facility according to information criteria prescribed in Form 20, Appendix II issued with this Circular (except information on machinery, equipment, labor, production capacity) to Customs managing EPE’s production facility through the System.
*In case of changes to notified content, organizations and individuals notify amended and supplemented information according to Form 20, Appendix II of this Circular to Customs managing EPE’s production facility as prescribed in point b, clause 1, Article 37 of Decree 08/2015/ND-CP, amende
d by point 20, Article 1 of Decree 167/2025/ND-CP dated June 30, 2025 of the Government;*
a.2.2) Before the time of officially commencing operations
At least 30 days before officially commencing operations as prescribed in point a, clause 4, Article 28a of Decree 18/2021/ND-CP dated March 11, 2021 of the Government, EPE must notify meeting customs inspection and supervision conditions according to Form 25, Appendix VII issued with Decree 18/2021/ND-CP dated March 11, 2021 to Customs managing EPE’s production facility through the System.
a.3) In case of conversion from enterprises not enjoying EPE policies to EPE, notification of meeting customs inspection and supervision conditions is implemented as prescribed in point a.2.2 of this clause; enterprises do not need to notify production facilities if there are no changes to notified content;
b) Responsibilities of the customs authority receiving production facility notification:
b.1.4) If in the first production facility notification, organizations and individuals have notified production facilities to implement processing type or export goods production, then supplement information to implement export goods production type or processing, the customs authority does not inspect the newly supplemented processing facility or export goods production facility, except for inspections based on risk management application.”
19. Location for Submitting Settlement Reports
Amendment Content:
- Submit settlement reports at the Regional Customs Sub-department where production facilities have been notified
- In case of multiple production facilities, choose one Regional Customs Sub-department to submit settlement reports
Regulation:
“32. Amendment and supplement to Article 60 of Circular 38/2015/TT-BTC, amended by point 39, Article 1 of Circular 39/2018/TT-BTC as follows:
“Article 60. Settlement report on the use of imported raw materials, supplies, and export goods
- Principles for settlement reporting
- b) Location for receiving settlement reports:
b.1) Regional Customs Sub-department where production facilities have been notified;
b.2) If organizations and individuals have multiple production facilities under the management of multiple Regional Customs Sub-departments, choose one Regional Customs Sub-department to submit settlement reports”
D. GROUP OF REGULATIONS ON CUSTOMS INSPECTION PROCEDURES
20. Inspection of Goods Names, HS Codes, Tax Rates, Units of Measurement
Amendment Content:
- Add “unit of measurement” to objects requiring accuracy inspection
- Add inspection method using Customs internal technical machinery and equipment
- Only required to send goods samples for analysis, classification, and appraisal if they belong to the List of goods accepted for analysis/inspection issued by the Customs Department and published on the electronic information portal
- To use analysis results from previous shipments for subsequent shipments, in addition to goods name/origin/manufacturer, new declarations must also match the “goods description” section
Regulation:
- Amendment and supplement to Article 24 of Circular 38/2015/TT-BTC, amended by point 13, Article 1 of Circular 39/2018/TT-BTC as follows:
“Article 24. Inspection of goods names, commodity codes, tax rates, units of measurement
1. Inspection of goods names, commodity codes, tax rates, units of measurement when inspecting customs documents
a) Inspection content
Inspect the accuracy and completeness of declared content on goods names, goods descriptions, commodity codes, tax rates, units of measurement on customs declarations against information in customs documents, regulations on goods classification and tax rate application.
b) Handling inspection results
b.3.2) If the customs declarant does not submit supplementary documents proving the declaration basis or supplementary documents are insufficient to determine goods names, goods descriptions, commodity codes, tax rates, the customs authority decides to physically inspect goods or request analytical classification or inspection and evaluation of technical criteria using machinery and equipment at customs appraisal agencies or appraisal and testing.
Goods samples sent for analytical classification or inspection and evaluation of technical criteria using technical machinery and equipment at customs appraisal agencies must belong to the List of goods accepted for analytical classification or List of inspection and evaluation of technical criteria using technical machinery and equipment at customs appraisal agencies issued by the Customs Department and published on the Customs sector’s electronic information portal.
3. If export or import shipments have been cleared based on analytical classification results or inspection and evaluation of technical criteria using machinery and equipment at customs appraisal agencies or appraisal and testing to determine goods names and commodity codes, the customs authority may use analytical classification results or inspection and evaluation of technical criteria using machinery and equipment at customs appraisal agencies or appraisal and testing of this shipment to complete customs procedures for subsequent shipments of the same customs declarant with the same goods name, goods description, origin, declared commodity code, and same manufacturer.”
21. Procedures for Advance Determination of Commodity Codes (HS Codes)
Amendment Content:
- If the application for advance code determination lacks sufficient basis for determining results, Customs has the right to request supplementary analytical and appraisal certificates from other appraisal organizations
- Supplement forms: application form, result notification, amendment notification, replacement notification, cancellation notification
Regulation:
“3. Amendment and supplement to clause 1 and supplement clause 6 of Article 7 of Circular 38/2015/TT-BTC, amended by point 3, Article 1 of Circular 39/2018/TT-BTC as follows:
a) Amendment and supplement to clause 1 as follows:
“1. Documents and goods samples for advance code determination
a) Application for advance code determination according to Form 01/XĐTMS/NVTHQ, Appendix VI issued with this Circular;
…
If information on goods in the advance code determination file lacks sufficient basis to determine names and codes according to Vietnam’s Export-Import Goods Nomenclature, the customs authority issues a written request to supplement analytical and appraisal certificates from organizations with appraisal functions according to law.”
b) Supplement clause 6 as follows:
“6. Notification of advance code determination results according to Form 01a-TB XDTMS, Notification of amendment and replacement of Notification of advance code determination results according to Form 01b-Thay the XDTMS, Notification of cancellation of Notification of advance code determination results according to Form 01c-Huy XDTMS, Appendix VI issued with this Circular.”
22. Production Facility Inspection
Amendment Content:
- Supplement inspection of project implementation period stated on the Investment Registration Certificate (IRC) (Point a)
- Accept cases where at the time of inspection there is no labor/social insurance has not been paid. However, Customs will record and request explanation and supplementary notification after commencing official operations (Point đ)
- When inspecting EPE production facilities, Customs will simultaneously inspect camera systems, fences, and gates (according to Article 28a of Decree 18/2021).
- EPE enjoys tax incentives from the time of production facility notification if inspection results meet customs inspection and supervision conditions and no violations are detected
Regulation:
“Article 57. Inspection of facilities, processing capacity, export goods production, raw materials, supplies, machinery, equipment, export product storage locations; inspection of customs inspection and supervision conditions for EPE
4. Inspection content
a) Inspection of processing facility address, production facility, raw materials, supplies, machinery, equipment, export product storage location: inspect processing facility address, production facility, raw materials, supplies, machinery, equipment, export product storage location stated in production facility notification or stated on business registration certificate/investment registration certificate; inspect project implementation period stated on investment registration certificate or written confirmation from competent investment registration authority in case investment registration certificate issuance is not required;
d) Inspection of customs inspection and supervision conditions for EPE as prescribed in Article 28a of Decree 18/2021/ND-CP dated March 11, 2021 of the Government;
đ) Inspection of labor situation participating in production lines (for example: inspection through contracts signed with employees or payroll, social insurance payment for employees, etc.); If at the time of inspection, at the production facility there is no labor, social insurance has not been implemented, record and request organizations and individuals to have supplementary notifications and explanations and proof after commencing official operations;
7. Handling inspection conclusions on processing facilities, production facilities; processing capacity, production capacity; customs inspection and supervision conditions for EPE
a) If processing facility, production facility inspection results; processing capacity, production capacity detect no violations and are suitable for processing, production activities or customs inspection and supervision conditions for EPE meet sufficient conditions as prescribed, they enjoy incentives on export taxes, import taxes, and other taxes (if any) from the time organizations and individuals notify production facilities to the customs authority;”
23. Customs Value
Amendment Content:
- Supplement indirect price consultation form through the electronic system. Customs declarants with high compliance levels or above may choose direct or indirect price consultation forms
- Conditions for one-time consultation, multiple-use results: declared value content matches customs value notification; enterprise has high compliance level or above; declared value must be greater than or equal to consulted value
Regulation:
“12. Amendment and supplement to Article 25 of Circular 38/2015/TT-BTC, amended by point 14, Article 1 of Circular 39/2018/TT-BTC as follows:
“Article 25. Customs value inspection during customs procedures
4. Consultation:
b) Consultation forms:
b.2) Indirect consultation is the customs declarant or legal representative of the customs declarant or authorized person working with the customs authority via the System to explain and prove to the customs authority about the declared value.
b.3) Customs declarants assessed by the customs authority as having high compliance levels or above may choose direct or indirect consultation forms. The customs declarant records the consultation form in the “Value declaration details” field for import goods or in the “Notes” field for export goods;
5. One-time consultation, multiple-use consultation results
a) The customs declarant requests the customs authority to use consultation results for goods with suspected declared values for subsequent export and import times in the Consultation Minutes when conducting direct consultation or in written responses to customs authority questions when conducting indirect consultation (hereinafter referred to as one-time consultation results, multiple uses);
b) The customs authority inspects the customs declarant assessed as having high compliance levels or above, then accepts the request to use one-time consultation results, multiple uses of the customs declarant and responds results to the System, and simultaneously in the Customs Value Notification records the time allowed to apply Customs Value Notification results for subsequent export and import times. If the customs declarant is not assessed as having high compliance levels or above, the customs authority responds not accepting the request to use one-time consultation results, multiple uses on the System;”
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