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Vietnam: Guidance on customs procedures and tax administration for import and export goods

Effective February 1, 2026

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january 8, 2026

The Ministry of Finance on December 18, 2025, issued Circular No. 121/2025/TT-BTC amending and supplementing regulations on customs procedures, inspection, supervision, export and import duties, and tax administration. Circular 121 will take effect on February 1, 2026.

The guidance includes updates to customs finalization report forms, customs procedures for on-the-spot import/export transactions, export processing enterprise (EPE) transactions, and re-imports.

Read a January 2026 report prepared by the KPMG member firm in Vietnam

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