What are guidelines for customs declaration, monitoring of tax and customs fees for low-value declarations in Vietnam in 2025?
What are guidelines for customs declaration, monitoring of tax and customs fees for low-value declarations in Vietnam in 2025?
On February 17, 2025, the Ministry of Finance issued Official Dispatch 1813/BTC-TCHQ 2025 for the implementation of Decision 01/2025/QD-TTg 2025 of the Prime Minister of the Government of Vietnam regarding customs declaration, monitoring of tax obligations, and customs fees for low-value declarations, guided as follows:
(1) For group 2 imported goods sent via international express services transported by air or sea:
- Express delivery enterprises perform electronic customs declaration on the VNACCS System (low-value imported goods declaration - MIC Declaration) in accordance with current regulations. Express delivery enterprises calculate the VAT payable and present it to the customs authority using Form No. 02-BKTKTGT Appendix I, List 2 issued with Circular 56/2019/TT-BTC dated August 23, 2019, of the Minister of Finance, supplementing the lines “Total Customs Value,” “VAT Rate,” and “VAT Amount” (according to the annex attached to Official Dispatch 1813/BTC-TCHQ 2025).
- Customs authorities base on the tax calculation list according to Form No. 02-BKTKTGT presented by the express delivery enterprise to update the tax obligation payable into the centralized tax accounting system. Customs authorities rely on the payment receipt into the state budget to update the tax obligation or perform accounting deductions from the prepaid amount at the customs authority's deposit account where the declaration is registered or deduct from general guarantees as regulated in Circular 191/2015/TT-BTC and confirm on the list Form No. 02-BKTKTGT for confirming goods through monitoring areas.
(2) For group 2 imported goods sent via international express services transported by land or rail:
- Express delivery enterprises perform customs declaration using the HQ/2015/NK form issued with Circular 38/2015/TT-BTC dated March 25, 2015, of the Ministry of Finance. Information declaration methods on the form are implemented as guided in Part III, Appendix II, List 2 issued with Circular 56/2019/TT-BTC, wherein:
+ At box (18) on the import goods declaration, the enterprise declares the representative name of the shipment and the attached HYS file number (Detailed Goods Statement - Enterprises conduct the VAT payable according to the Detailed Goods Statement attached to Official Dispatch No. 6110/TCHQ-GSQL dated November 24, 2023);
+ At box (29), VAT - “Tax Value” is “Total Customs Value”; “Tax Rate (%) /Tax Level” is “VAT rate as regulated”; “Tax Amount” is “total tax amount due at the VAT rate.”
- Customs authorities base on the payable obligation information according to the customs declaration to update into the accounting system as regulated and perform completion confirmation of tax obligations.
(3) For imported goods subject to VAT rates (5%, 8%, 10%) and non-VAT, enterprises prepare import goods lists with the same VAT rate.
(4) Other procedures are implemented according to the current legal documents and guidelines in Official Dispatch No. 6110/TCHQ-GSQL dated November 24, 2023, Official Dispatch No. 6156/TCHQ-GSQL dated November 29, 2023, of the General Department of Customs.
What are guidelines for customs declaration, monitoring of tax and customs fees for low-value declarations in Vietnam in 2025? (Image from the Internet)
What are included in the Customs document in Vietnam?
According to Article 24 of the Customs Law 2014, customs documents include the following documents:
- Customs declaration or document replacing the customs declaration;
- Relevant documents.
Where necessary, documents in the customs documents are paper documents or electronic documents. Electronic documents must ensure integrity and format according to the provisions of electronic transactions law.
Depending on the case, the customs declarant must submit or present the sales contract, commercial invoice, transport document, origin certificate of goods, export, import license, document notifying the inspection result or exemption, and other documents related to goods according to the applicable legal regulations.
Note:
- Customs documents are submitted, presented to the customs office at the headquarters of the customs authority.
- In the case of applying the national single-window mechanism, specialized state management agencies send export, import licenses, inspection result notifications, and specialized inspection exemptions in electronic form through the integrated information system.
When is the Deadline for Submitting Customs documents?
According to Article 25 of the Customs Law 2014, the deadline for submitting customs documents is regulated as follows:
(1) The deadline for submitting the customs declaration is as follows:
- For export goods, submit after the goods have been assembled at the location the customs declarant has notified, and no later than 4 hours before the means of transport exits; for export goods sent by express delivery, no later than 2 hours before the means of transport exits.
- For import goods, submit before the goods arrive at the port of entry or within 30 days from the date the goods arrive at the port of entry.
- The deadline for submitting customs declarations for means of transport is in accordance with Clause 2, Article 69 of the Customs Law 2014.
(2) The customs declaration is valid for customs procedures within 15 days from the registration date.
(3) The deadline for submitting documents related to customs documents is as follows:
- In case of electronic customs declaration, when the customs office conducts an inspection of customs documents and actual goods inspection, the customs declarant submits paper documents included in the customs document, except for documents that are already in the national single-window information system.
- In case of manual customs declaration, the customs declarant must submit or present relevant documents upon customs declaration registration.
