Circular No. 29/2025/TT-BTC dated May 26, 2025 on amendments to Circular No. 191/2015/TT-BTC on customs procedures for goods exported, imported, transited through international express delivery services amended by Circular No. 56/2019/TT-BTC

CIRCULAR

AMENDMENTS TO SOME ARTICLES OF CIRCULAR NO. 191/2015/TT-BTC DATED NOVEMBER 24, 2015 ON CUSTOMS PROCEDURES FOR GOODS EXPORTED, IMPORTED, TRANSITED THROUGH INTERNATIONAL EXPRESS DELIVERY SERVICES AMENDED BY CIRCULAR NO. 56/2019/TT-BTC DATED AUGUST 23, 2019 OF THE MINISTER OF FINANCE

Pursuant to the Law on Customs dated June 23, 2014;

Pursuant to the Law on Export and Import Duties dated April 6, 2016;

Pursuant to the Law on Special Excise Tax dated November 14, 2008; the Law on the amendments to the Law on Special Excise Tax dated November 26, 2014; the Law on amendments to certain articles of the Law on Public Investment, the Law on Public-Private Partnership Investment, the Law on Investment, the Law on Housing, the Law on Bidding, the Law on Electricity, the Law on Enterprises, the Law on Special Excise Duties and the Law on Civil Judgment Enforcement dated January 11, 2022;

Pursuant to the Law on Value-added Tax dated June 03, 2008; Law on amendments to certain articles of the Law on Value-added Tax dated June 19, 2013; Law on amendments to certain articles of the Law on taxation dated November 26, 2014; Law on amendments to certain articles of the Law on Value-added Tax, the Law on Excise Tax and the Law on Tax Administration dated April 06, 2016;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Law on Postal Services dated June 17, 2010;

Pursuant to the Resolution No. 190/2025/QH15 dated February 19, 2025 of the National Assembly on settlement of some issues related to restructuring of state apparatus;

Pursuant to the Government’s Decree No. 08/2015/ND-CP dated January 21, 2015 and the Government’s Decree No. 59/2018/ND-CP dated April 20, 2018 on amendments to some articles of the Government’s Decree No. 08/2015/ND-CP dated January 21, 2015 on specific provisions and guidance on enforcement of the Customs Law on customs procedures, inspection, supervision and control procedures;

Pursuant to the Government’s Decree No. 134/2016/ND-CP dated September 01, 2016 and the Government’s Decree No. 18/2021/ND-CP dated March 11, 2021 on amendments to some articles of the Government’s Decree No. 134/2016/ND-CP dated September 01, 2015 on specific provisions and guidance on enforcement of the Law on Export and Import Duties;

Pursuant to the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 on elaboration of the Law on Tax Administration;

Pursuant to the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025 on functions, tasks, powers and organizational structure of the Ministry of Finance of Vietnam;

Pursuant to the Decision No. 01/2025/QD-TTg dated January 03, 2015 on annulment of the entirety of the Prime Minister’s Decision No. 78/2010/QD-TTg dated November 30, 2010 on duty-free and VAT-free values of imports sent by express delivery services;

At the request of the Director of Department of Customs,

The Minister of Finance promulgates Circular on amendments to some articles of Circular No. 191/2015/TT-BTC dated November 24, 2015 on customs procedures for goods exported, imported, transited through international express delivery services amended by Circular No. 56/2019/TT-BTC dated August 23, 2019 of the Minister of Finance.

Article 1. Amendments to some articles of Circular No. 191/2015/TT-BTC dated November 24, 2015 on customs procedures for goods exported, imported, transited through international express delivery services amended by Circular No. 56/2019/TT-BTC dated August 23, 2019 of the Minister of Finance

1. Point a clause 2 Article 8 of the Circular No. 191/2015/TT-BTC dated November 24, 2015 amended by clause 6 Article 2 of the Circular No. 56/2019/TT-BTC dated August 23, 2019 shall be amended as follows:

"a) Declaration of low-value imported good in group 2 or declaration of low-value exported good in group 2 according to the entries in section II, Appendix II of List 2 issued herewith.

In case of paper-based customs declaration prescribed in clause 12 Article 1 of the Decree No. 59/2018/ND-CP,the enterprise shall submit 2 authentic copies of customs declaration using form No. HQ/2015/XK or form No. HQ/2015/NK of Appendix IV issued together with Circular No. 38/2015/TT-BTC made according to the guidelines in section III, Appendix II of List 2 issued herewith.”

2. Point a.3 clause 1 Article 10 of the Circular No. 191/2015/TT-BTC dated November 24, 2015 amended by clause 8 Article 2 of the Circular No. 56/2019/TT-BTC dated August 23, 2019 shall be amended as follows:

“a.3) Additional declaration: Declare entries of additional declaration according to the guidelines of section II, Appendix II of List 2 enclosed with this Circular and regulations in Article 20 of the Circular No. 38/2015/TT-BTC amended by clause 9 Article 1 of the Circular No. 39/2018/TT-BTC.”

Article 2. Amendment and replacement of Appendices enclosed with the Circular No. 191/2015/TT-BTC amended by the Circular No. 56/2019/TT-BTC

1. The Form No. HQ 02-BKTKTGT Appendix I List 2 enclosed with the Circular No. 191/2015/TT-BTC amended by the Circular No. 56/2019/TT-BTC shall be replaced by the Form No. HQ 02-BKTKTGT Appendix I enclosed with this Circular.

2. The Form No. HQ 06-BKCTHH Appendix I List 2 enclosed with the Circular No. 56/2019/TT-BTC shall be replaced by the Form No. HQ 06a-BKCTHH and Form No. HQ 06b-BKCTHH enclosed with this Circular.

3. Section II Appendix II List 2 enclosed with the Circular No. 191/2015/TT-BTC amended by the Circular No. 56/2019/TT-BTC shall be replaced by the Appendix II enclosed with this Circular.

4. Guidelines for writing the entries in point 2 section III Appendix II List 2 issued together with the Circular No. 191/2015/TT-BTC amended by the Circular No. 56/2019/TT-BTC shall be amended as follows:

a) At the entries "the upper left-hand corner of the declaration", the customs declarant shall write the name of the customs unit located at/outside the border checkpoint where the declaration is registered.

b) At Cell 29 of point 2b: VAT - “Taxable value” is “Total customs value”; “Tax rate (%)/Tax amount” is “VAT amount as prescribed”; “Tax payment” is “total tax payment payable according to VAT amount”.

Article 3. Replacement of some phrases in the Circular No. 191/2015/TT-BTC amended by the Circular No. 56/2019/TT-BTC

1. The phrase “Tổng cục trưởng Tổng cục Hải quan” (the General Director of the General Department of Customs) in point b clause 2 Article 7 of the Circular No. 191/2015/TT-BTC shall be replaced by the phrase “Cục trưởng Cục Hải quan” (Director of Department of Customs).

2. The phrase “Chi cục Hải quan” (Customs Sub-department) shall be replaced by the phrase “Hải quan cửa khẩu, Hải quan ngoài cửa khẩu” (Customs Unit located at/outside the border checkpoint) in clause 2 Article 9, clause 1 and clause 2 Article 12, clause 4 and clause 5 Article 14,  clause 2 Article 17 of the Circular No. 191/2015/TT-BTC amended by clause 7, Article 11, clause 16 Article 2 of the Circular No. 56/2019/TT-BTC and section III, the Appendix II List 2 enclosed with the Circular No. 191/2015/TT-BTC amended by the Circular No. 56/2019/TT-BTC.

3. In Article 10 of the Circular No. 191/2015/TT-BTC amended by clause 8 Article 2 of the Circular No. 56/2019/TT-BTC, the phrase “Chi cục Hải Quan” (Customs Sub-department) shall be replaced by the phrase “Hải quan cửa khẩu, Hải quan ngoài cửa khẩu” (Customs Unit located at/outside the border checkpoint”,  the phrase “Chi cục Hải quan cửa khẩu” (Customs Sub-department located at the border checkpoint) shall be replaced by the phrase " Hải quan cửa khẩu” (Customs Unit located at the border checkpoint) and the phrase “Chi cục trưởng” (Head of Sub-department) shall be replaced by the phrase “Đội trưởng” (Leader).

4. In clause 3 Article 12 of the Circular No. 191/2015/TT-BTC amended by clause 11 Article 2 of the Circular No. 56/2019/TT-BTC, the phrase “Chi cục Hải Quan” (Customs Sub-department) shall be replaced by the phrase “Hải quan cửa khẩu, Hải quan ngoài cửa khẩu” (Customs Unit located at/outside the border checkpoint” and the phrase “Chi cục Hải quan cửa khẩu” (Customs Sub-department located at the border checkpoint) shall be replaced by the phrase " Hải quan cửa khẩu” (Customs Unit located at the border checkpoint).

5. The phrase “khoản 3, khoản 4 Điều 17” (clause 3, clause 4 Article 17) in clause 3 Article 19 of the Circular No. 191/2015/TT-BTC shall be replaced by the phrase “clause 2 Article 17” (clause 2 Article 17).

6. The phrase “Cục hải quan tỉnh, liên tỉnh, thành phố” (Customs Departments of provinces, inter-provinces and central-affiliated cities” in clause 1, clause 3 Article 27 of the Circular No. 191/2015/TT-BTC amended by the Circular No. 56/2019/TT-BTC shall be replaced by the phrase “Chi cục Hải quan khu vực” (Regional Customs Sub-Departments)

7. The phrase “Tổng cục Hải quan” (General Department of Customs) in Article 4 of the Circular No. 56/2019/TT-BTC shall be replaced by the phrase “Cục Hải Quan” (Department of Customs)

Article 4. Amendments to Article 4 of the Circular No. 56/2019/TT-BTC

1. The Customs Department shall be responsible for establishing an e-customs system meeting the requirements specified in this Circular.

2. If an international treaty to which Vietnam is a signatory governs conditional customs clearance, the Department of Customs shall apply corresponding regulations of that international treaty.

Article 5. Implementation clauses

1. This Circular takes effect from July 9, 2025.

2. During the implementation, if any document referred to in this Circular is amended or replaced, the new document shall prevail.

3. Any difficulties that arise during the implementation must be reported to the Department of Customs affiliated to Ministry of Finance for guidance on resolution./.