ON AMENDMENTS TO CIRCULAR NO. 80/2019/TT-BTC DATED NOVEMBER 15, 2019 OF THE MINISTER OF FINANCE ON GUIDELINES ON CUSTOMS PROCEDURES AND ADMINISTRATION OF TAXES, FEES AND CHARGES FOR IMPORTED AND EXPORTED GOODS UNDER DECREE NO. 14/2018/ND-CP DATED JANUARY 23, 2018 OF THE GOVERNMENT ON ELABORATION OF BORDER TRADE ACTIVITIES
 

1. When purchasing imported goods that have already benefited from the duty-free allowance applicable to border residents in border market areas under Clauses 1 and 2 of Article 14 of Decree No. 14/2018/ND-CP on elaboration of border trade activities, traders shall complete customs procedures applicable to goods imported by traders through border checkpoints as guided in Article 3 of this Circular, declare the border resident declaration number in the bill of lading number field of the customs declaration, and attach the border resident declaration to the system; where a paper customs declaration is used, the border resident declaration shall be submitted together with the set of customs documents.

The customs documents must be submitted no later than 30 days from the date of purchasing the goods.

2. Place for completing customs procedures: Traders purchasing goods from border residents in border checkpoint areas under Article 6 of Decree No. 14/2018/ND-CP shall declare and register customs declarations at the Border Gate Customs office nearest to the location where the goods were purchased.

3. Traders purchasing imported goods from border residents may sell or transport the purchased goods from border checkpoint areas or the goods consolidation and inspection locations specified in Clause 4 of this Article into the domestic market only after completing customs procedures and fully paying taxes and other amounts payable (if any) as prescribed by law. Traders may use customs declarations for goods for which customs procedures have been completed as documents for the circulation and transportation of such goods into the domestic market.

4. When completing import procedures, goods purchased by traders from border residents must be fully consolidated at one of the following locations: warehouses, storage yards, or centralized locations for goods consolidation, customs inspection and supervision within border checkpoint areas. The arrangement of locations for consolidating goods purchased by traders from border residents must prevent congestion involving goods and vehicles.

5. Where goods traded or exchanged by border residents have fulfilled all obligations concerning taxes, fees, charges and other amounts payable (if any), and have complied with import goods management policies and regulations on goods quality inspection, traders are not required to complete customs procedures for goods purchased from border residents.

Determination of whether goods have fully satisfied the conditions prescribed in this Clause shall be based on records, supporting documents, electronic data or information provided by competent authorities in accordance with law.

Where goods purchased from border residents are transported or circulated in the domestic market, traders shall issue electronic invoices in accordance with law."

Customs inspection and supervision of goods imported and exported by traders and imported goods purchased by traders from border residents shall be conducted as follows: Goods shall be subject to customs inspection and supervision from the time they are consolidated at warehouses, storage yards or centralized locations for goods consolidation, customs inspection and supervision within border checkpoint areas until customs procedures are completed and the goods are removed from customs supervision areas; customs authorities shall conduct documentary inspections and physical inspections of goods in accordance with Decree No. 08/2015/ND-CP on elaboration of and measures for implementing the Customs Law regarding customs procedures, customs inspection, supervision and control, as amended by Decree No. 167/2025/ND-CP, and as guided in Circular No. 38/2015/TT-BTC prescribing customs procedures; customs inspection and supervision; export and import duties; and tax administration for imported and exported goods, as amended by Circular No. 39/2018/TT-BTC and Circular No. 121/2025/TT-BTC, and other legal documents concerning customs inspection and supervision."

1. The purchase, sale and exchange of goods by border residents through border checkpoints and border crossing points constitute import and export activities in accordance with law. Goods traded or exchanged by border residents are eligible for the duty-free allowance prescribed in Appendix V to Decree No. 134/2016/ND-CP on elaboration of certain articles of and measures for implementing the Law on Export and Import Duties and relevant legal documents.

2. When transporting goods traded or exchanged through border checkpoints, border residents shall fully declare information according to the data fields prescribed in Appendix I enclosed with this Circular through the electronic customs data processing system and shall bear legal responsibility for the declared information. Where the system encounters a malfunction or does not yet meet the requirements, Border Gate Customs shall guide residents in making declarations on paper forms provided in Appendix II enclosed with this Circular. After the system resumes operation, customs officers shall enter the system the information recorded on paper customs declarations and the decisions on customs clearance or release of goods.

3. Goods traded or exchanged by border residents must be declared and undergo customs procedures; all tax obligations in cases where the duty-free allowance is exceeded, as well as obligations concerning fees, charges and other amounts payable (if any), must be fulfilled in accordance with law.

Where insufficient information is available to declare imported goods, customs authorities shall physically inspect the goods and determine their names, categories and quantities as a basis for calculating and collecting taxes and other amounts payable (if any) in accordance with law, directly at border checkpoints or border crossing points.

Border residents may import only goods included in the List of goods prescribed in the Appendix enclosed with Circular No. 34/2025/TT-BCT amending certain articles of Circular No. 02/2018/TT-BCT dated February 27, 2018 of the Minister of Industry and Trade elaborating the List of goods traded or exchanged by border residents.

4. Exported goods and imported goods exceeding the duty-free allowance that are traded or exchanged by border residents shall be subject to all applicable regulations on taxation and goods management policies.

5. Border Gate Customs shall receive customs declarations for goods imported and exported by border residents through the electronic customs data processing system and confirm customs clearance on the system or on paper customs declarations where the electronic customs data processing system encounters a malfunction.

6. At border checkpoints and border crossing points where the State Treasury or commercial banks do not operate collection points for taxes and other amounts payable to the state budget, customs authorities shall collect taxes and other amounts payable (if any) in accordance with regulations, in cash or through other electronic payment methods (digital banking applications, electronic wallets, bank cards, etc.), and issue payment receipts. The transfer of tax amounts collected from taxpayers to the state budget shall comply with Article 3 and Clause 3 of Article 21 of Circular No. 184/2015/TT-BTC prescribing procedures for tax declaration, tax payment guarantees, collection and payment of taxes, late payment interest, fines, fees, charges and other amounts payable in respect of imported, exported and transited goods and means of transport on exit, entry and in transit.

7. Goods traded or exchanged by border residents through border checkpoints and border crossing points shall be subject to quarantine, goods quality inspection and food safety inspection in accordance with Article 15 of Decree No. 14/2018/ND-CP.

8. Where goods imported by border residents within the duty-free allowance are not used for their own production or consumption and are subsequently resold, the border resident import declaration must accompany such goods so that traders purchasing them can register and declare the goods to customs authorities in accordance with Article 4 of this Circular."

1. For goods exported by border residents, the physical inspection of goods shall be subject to a decision by the Head of the Border Gate Customs Team based on information relating to the goods in accordance with Articles 29 and 30 of Decree No. 08/2015/ND-CP, as amended by Decree No. 167/2025/ND-CP, and as guided in Circular No. 38/2015/TT-BTC, as amended by Circular No. 39/2018/TT-BTC and Circular No. 121/2025/TT-BTC, and other legal documents concerning customs inspection.

2. Goods imported by border residents that exceed the duty-free allowance prescribed in Article 13 of Decree No. 14/2018/ND-CP shall be subject to physical inspection when undergoing customs procedures.

3. Where a physical inspection of goods is required, Border Gate Customs officers shall physically inspect the goods and enter the inspection results into the system or, where paper customs declarations are used, sign and affix their customs officer stamps in the customs authority's physical inspection section at the bottom of the declaration.

4. Customs supervision of goods imported and exported by border residents: Customs officers shall conduct direct supervision at border checkpoints and border crossing points and confirm in the system when goods have completed customs procedures and are eligible for removal from customs supervision areas or, where paper customs declarations are used, confirm customs supervision, sign and affix their customs officer stamps in the supervision section at the bottom of the declaration when goods have completed customs procedures and are eligible for removal from customs supervision areas.

5. Where the electronic customs data processing system encounters a malfunction, Border Gate Customs shall maintain a register for monitoring the receipt and registration of customs declarations for goods imported and exported by border residents, using the form provided in Appendix III enclosed with this Circular."

1. Replace the phrase “Tổng cục Hải quan” (General Department of Customs) with “Cục Hải quan” (Customs Department) in Article 8, Clauses 1 and 3 of Article 9, Clause 2 of Article 10, Clause 2 of Article 11 and Appendix IV;

2. Replace the phrase “Cục Hải quan tỉnh, TP...” (Customs Department of province or city...) with “Hải quan khu vực” (Regional Customs) in Appendix IV;

3. Replace the phrase “Chi cục Hải quan cửa khẩu” (Border Gate Customs Sub-Department) with “Hải quan cửa khẩu” (Border Gate Customs) in Clause 2 of Article 9, Article 10 and Appendix IV;

4. Replace the phrase “Tổng cục trưởng Tổng cục Hải quan” (Director General of the General Department of Customs) with “Cục trưởng Cục Hải quan” (Director of the Customs Department) in Clause 1 of Article 11;

5. Replace the phrase “Chi cục trưởng” (Head of the Customs Sub-Department) with “Trưởng hải quan cửa khẩu” (Head of Border Gate Customs) in Appendix IV;

6. Replace the phrase “Lãnh đạo Chi cục” (Leadership of the Customs Sub-Department) with “Lãnh đạo Hải quan cửa khẩu” (Leadership of Border Gate Customs) in Appendix IV;

7. Replace the phrase “Bộ Nông nghiệp và Phát triển nông thôn” (Ministry of Agriculture and Rural Development) with “Bộ Nông nghiệp và Môi trường” (Ministry of Agriculture and Environment) in Article 8;

8. Annul the phrase “mẫu sổ STDHCDBG 2019/HQVN” (register form STDHCDBG 2019/HQVN) in Clause 2 of Article 9;

9. Replace the phrase “Điều 81 Nghị định số 08/2015/NĐ-CP ngày 21/01/2015 được sửa đổi, bổ sung tại khoản 49 Điều 1 Nghị định số 59/2018/NĐ-CP ngày 20/4/2018 của Chính phủ” (Article 81 of Decree No. 08/2015/ND-CP dated January 21, 2015, as amended by Clause 49 of Article 1 of Decree No. 59/2018/ND-CP dated April 20, 2018 of the Government) with “Điều 81 Nghị định số 08/2015/NĐ-CP được sửa đổi, bổ sung bởi khoản 48 Điều 1 Nghị định số 167/2025/NĐ-CP” (Article 81 of Decree No. 08/2015/ND-CP, as amended by Clause 48 of Article 1 of Decree No. 167/2025/ND-CP) in Clause 1 of Article 10;

10. Replace the phrase “Thông tư số 50/2018/TT-BTC ngày 23/5/2018 của Bộ trưởng Bộ Tài chính” (Circular No. 50/2018/TT-BTC dated May 23, 2018 of the Minister of Finance) with “Thông tư số 127/2026/TT-BTC quy định về chỉ tiêu thông tin, mẫu chứng từ khai báo khi làm thủ tục xuất cảnh, nhập cảnh, quá cảnh đối với phương tiện vận tải qua cửa khẩu cảng hàng không, cảng biển, đường sắt, đường bộ và đường thủy nội địa” (Circular No. 127/2026/TT-BTC prescribing data fields and forms of declaration documents used in exit, entry and transit procedures for means of transport through checkpoints at airports and seaports and at railway, road and inland waterway border crossings) in Clause 1 of Article 10;

11. Replace the phrase “Nghị định số 08/2015/NĐ-CP ngày 21/01/2015 được sửa đổi, bổ sung tại Nghị định số 59/2018/NĐ-CP ngày 20/4/2018 của Chính phủ và hướng dẫn tại Thông tư số 38/2015/TT-BTC ngày 25/3/2015 được sửa đổi, bổ sung tại Thông tư số 39/2018/TT-BTC ngày 20/4/2018 của Bộ trưởng Bộ Tài chính” (Decree No. 08/2015/ND-CP dated January 21, 2015, as amended by Decree No. 59/2018/ND-CP dated April 20, 2018 of the Government and guided by Circular No. 38/2015/TT-BTC dated March 25, 2015, as amended by Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance) with “Nghị định 08/2015/NĐ-CP quy định chi tiết và biện pháp thi hành Luật Hải quan về thủ tục hải quan, kiểm tra, giám sát, kiểm soát hải quan được sửa đổi, bổ sung bởi Nghị định số 167/2025/NĐ-CP và hướng dẫn tại Thông tư số 38/2015/TT-BTC quy định về thủ tục hải quan; kiểm tra, giám sát hải quan; thuế xuất khẩu, thuế nhập khẩu và quản lý thuế đối với hàng hoá xuất khẩu, nhập khẩu được sửa đổi, bổ sung bởi Thông tư số 39/2018/TT-BTC và Thông tư số 121/2025/TT-BTC” (Decree No. 08/2015/ND-CP on elaboration of and measures for implementing the Customs Law regarding customs procedures, customs inspection, supervision and control, as amended by Decree No. 167/2025/ND-CP and guided by Circular No. 38/2015/TT-BTC prescribing customs procedures; customs inspection and supervision; export and import duties and tax administration for imported and exported goods, as amended by Circular No. 39/2018/TT-BTC and Circular No. 121/2025/TT-BTC) in Clause 1 of Article 3;

12. Replace the phrase “Số CMT/Giấy thông hành” (Identity Card Number/Border Pass Number) with “Số định danh cá nhân/Số Căn cước công dân” (Personal Identification Number/Citizen Identity Card Number) in Appendix VI;

13. Replace Appendix I enclosed with Circular No. 80/2019/TT-BTC with Appendix I enclosed with this Circular;

14. Replace Appendix II enclosed with Circular No. 80/2019/TT-BTC with Appendix II enclosed with this Circular;

15. Replace Appendix III enclosed with Circular No. 80/2019/TT-BTC with Appendix III enclosed with this Circular.

1. This Circular comes into force as of January 1, 2027.

2. Where the relevant documents referred to in this Circular are amended, supplemented or replaced, the amending, supplementing or replacement documents shall apply.

3. If any difficulties arise during the implementation of this Circular, relevant organizations and individuals are requested to report them to the Ministry of Finance (through the Customs Department) for compilation and guidance on their resolution./.