Vietnam: Key Updates on Customs Procedures under Circular 121/2025/TT-BTC
On 18 December 2025, the Ministry of Finance issued Circular No. 121/2025/TT-BTC, amending and supplementing several provisions of Circular 38/2015/TT-BTC and Circular 39/2018/TT-BTC on customs procedures, inspection, supervision, and tax administration for imported and exported goods (“Circular 121”). Key new points include: Promoting digitalization in customs procedures. The Circular further encourages the use of electronic […]
