Vietnam: Guidance on customs procedures and tax declarations

Several official letters were issued in April 2026, providing detailed guidance on customs procedures relating to project transfers, environmental protection tax declarations, and chemical declaration requirements.

• The Regional Customs Sub-Department XVIII on April 1, 2026, issued Official Letter No. 619/HQKV18-NV, providing guidance on the customs procedures for the transfer of part of an investment project eligible for investment incentives, involving imported duty-exempt fixed assets. The letter details the obligations for both the transferor and transferee, including notification requirements and the registration of new customs declarations for transferred goods, and clarifies that business operations are not required to be suspended during the process.
• The Customs Department of Vietnam on April 17, 2026, issued Official Letter No. 15374/CHQ-NVTHQ, clarifying the timing and authorities for declaring the environmental protection tax (EPT) on imported oil. The procedure depends on whether the enterprise is a "principal trader," in which case the EPT return is submitted directly to the managing tax authority, or not a "principal trader," in which case the EPT is declared and submitted at the same time as the import duty.
• The Customs Department of Vietnam on April 14, 2026, issued Official Letter No. 15269/CHQ-GSQL, initiating a review of the requirement to declare 100% of chemical composition information for imported chemicals. This follows guidance from late March 2026 that indicated current regulations do not require a full declaration for non-hazardous secondary components.

Read an April 2026 report prepared by the KPMG member firm in Vietnam