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 records and data in customs procedures while standardizing the requirements for electronic customs declarations. In addition, certain supporting documents may no longer need to be submitted if they are already available on the National Single Window, the ASEAN Single Window, or other systems connected through international data-exchange agreements. This approach is expected to reduce paperwork and streamline online customs procedures for businesses.
Simplifying documentation requirements for customs declarations.
Several procedural requirements have been simplified to reduce the administrative burden on enterprises. For instance, in cases of supplementary customs declarations (e.g., due to errors or mis-shipments), the required dossier has been significantly reduced. Under Circular 121, the supplementary declaration dossier
generally consists of only two core documents:
(i) a written agreement between the consignor and the consignee confirming the handling of the shipment (e.g., excess, shortage, or incorrect shipment); and
(ii) a commercial invoice reflecting the amended information on goods or customs value.
Enhancing decentralization in customs processing.
Circular 121 revises certain operational procedures to grant greater authority to local customs offices, helping to avoid delays caused by centralized approval processes. For example, when handling supplementary declarations after customs clearance, the competent customs authority will proactively determine the appropriate course of action based on whether the goods remain within the customs supervision area or have already been released. This clarification is intended to ensure more consistent and efficient processing of customs procedures.
Introducing electronic identification (VNeID) as an authentication option.
A notable update is the introduction of the national electronic identification account (VNeID) as an additional method for organizations and individuals to register and connect with the electronic customs data processing system. The use of VNeID is not mandatory but serves as an alternative authentication method, particularly useful for individuals or entities that do not possess a tax code or a conventional enterprise account. This measure contributes to enhancing security, transparency, and the standardization of digital identification in administrative transactions.
Updating rules on customs valuation and tax administration.
Circular 121 also amends several provisions relating to customs valuation, tax obligations, exchange rates for tax calculation, tax payment, tax refund, tax exemption or reduction, and post-clearance audits. These revisions aim to align the regulatory framework with recent developments under Decree 167 and the Law on Tax Administration, while removing outdated references and streamlining existing forms and procedures.
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