Circular No. 113/2025/TT-BTC on tax receipts for exported and imported goods, customs fees, and charges for goods and vehicles transiting through the country.

CIRCULAR

Regulations on tax receipts for exported and imported goods, customs fees, and transit goods and transportation means charges

On the basis of Law on Tax Administration No. 38/2019/QH14;

On the basis of Customs Law No. 54/2014/QH13; amended and supplemented by Law No. 71/2014/QH13, Law No. 35/2018/QH14, Law No. 07/2022/QH15, Law No. 90/2025/QH15;

Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and documents; Decree No. 70/2025/NĐ-CP dated March 20, 2025 of the Government amending and supplementing certain articles of Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and documents;

Decree No. 08/2015/NĐ-CP dated January 21, 2015 detailing and providing implementation measures Customs Law regarding customs procedures, inspection, supervision, and control; Decree No. 167/2025/NĐ-CP dated June 30, 2025 of the Government amending and supplementing certain articles of Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and providing implementation measures Customs Law regarding customs procedures, inspection, supervision, and control;

Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Finance; Decree No. 166/2025/NĐ-CP dated February 24, 2025 amending and supplementing certain articles of Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the General Department of Customs;

The Minister of Finance issues this Circular stipulating regulations on tax receipts for exported and imported goods, customs fees, and transit goods and transportation means charges.

Article 1. Scope of Regulation

Article 1. This Circular stipulates regulations on tax receipts for exported and imported goods, customs fees, and transit goods and transportation means charges, including: principles for issuing, managing, and using receipts, contents of receipts, responsibilities of customs authorities in managing receipts.

Article 2. Management and use of tax receipts for exported and imported goods, customs fees, and transit goods and transportation means charges not covered under Clause 1 of this Article shall be implemented according to the provisions of the following documents:

a) Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures within the State Treasury sector;

b) Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and documents, amended and supplemented by Decree No. 70/2025/NĐ-CP dated March 20, 2025 of the Government;

c) Circular No. 32/2025/TT-BTC dated May 31, 2025 of the Ministry of Finance guiding the implementation of certain articles of the Law on Tax Administration dated June 13, 2019, Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and documents, and Decree No. 70/2025/NĐ-CP dated March 20, 2025 amending and supplementing certain articles of Decree No. 123/2020/NĐ-CP.

Article 2. Applicability

1. International postal service enterprises and international express delivery service enterprises pay taxes, customs fees, and transit goods charges on behalf of the owners of exported and imported goods in accordance with the law on customs.

2. Organizations authorized to collect customs fees and transit goods and transportation means charges in accordance with the law on fees and charges.

3. Exporters and importers sending goods through postal services and express delivery services.

4. Organizations and individuals paying customs fees and transit goods and transportation means charges.

5. Customs authorities.

Article 3. Content of the Receipt

1. The content of the receipt as prescribed in Clause 2, Article 32, Article 32a of Decree No. 123/2020/NĐ-CP, amended and supplemented in Clause 18, Clause 19 of Article 1 of Decree No. 70/2025/NĐ-CP.

2. The code of the receipt model, the receipt model according to Appendix I, Appendix II issued together with this Circular.

Article 4. Principles for Creating and Issuing Receipts

1. International postal service enterprises, international express delivery service enterprises collecting taxes, fees, and charges, organizations authorized to collect customs duties and charges for goods and means of transport transiting (referred to as collection organizations) must create and issue receipts for tax, fee, and charge payments to organizations and individuals making such payments, in accordance with the provisions of Article 3 of this Circular.

2. Organizations authorized to collect customs duties and charges for goods and means of transport transiting may delegate the issuance of receipts for fees and charges. Delegated receipts still bear the name of the fee and charge collection organization as the delegator. The delegation must be confirmed in writing between the delegator and the delegatee, fully detailing information about the delegated receipt (purpose of delegation; delegation period; method of payment for the delegated receipt), and must notify the customs authority when issuing the receipt.

Article 5. Registration for Use and Notification of Issuance of Receipts

1. Registration for using electronic receipts through the Electronic Portal of the General Department of Customs shall be carried out in accordance with the provisions of Article 34 of Decree No. 123/2020/NĐ-CP, amended and supplemented in Clause 21 of Article 1 of Decree No. 70/2025/NĐ-CP.

2. Notification of issuance of printed receipts or self-printed receipts shall be sent to the Customs Sub-department in the area where the collection organization has its main office, in accordance with the provisions of Article 36 of Decree No. 123/2020/NĐ-CP, amended and supplemented in Clause 24 of Article 1 of Decree No. 70/2025/NĐ-CP.

The Customs Sub-department in the area shall update information on the issuance of receipts on the electronic information page of the Customs sector.

3. Receipts printed by the customs authority before sale or first issuance must have a notification of issuance of receipts. The notification of issuance of receipts must be sent to all Customs Sub-departments nationwide within ten working days from the date of issuance notification and before sale or issuance. When issuing receipts, it must ensure that there are no duplicate receipt numbers under the same code.

In case the General Department of Customs has already posted the Receipt Issuance Notification on the General Department of Customs's electronic information page, there is no need to send the Receipt Issuance Notification to the Customs Sub-department in the area.

In case there is a change in the content previously notified for issuance, the customs authority must follow the above guidance to issue a new issuance notification.

4. Registration for using electronic receipts, notification of issuance of printed receipts or self-printed receipts, and usage of receipts must comply with the regulations of laws on electronic transactions, accounting, taxation, tax management, and the provisions of this Circular.

Article 6. Usage of Receipts

1. Before using receipts, the collection organization must register for use with the customs authority or issue a notification of issuance in accordance with the provisions of Article 5 of this Circular.

2. The collection organization shall hand over receipts to the consignor of exported or imported goods sent via postal services or express delivery services; organizations and individuals paying customs duties, charges for goods, and means of transport transiting when collecting taxes, fees, and charges as prescribed.

3. Organizations and individuals may use valid receipts to record accounting activities for purchasing goods and services in accordance with the Accounting Law; tax declaration and fee and charge declaration shall be carried out in accordance with the Tax Management Law.

Article 7. Handling of Receipts

1. Handling of Electronic Receipts

a) In cases where an electronic receipt has been established with changes in the amount of tax, fee, or charge, the collecting organization shall establish a supplementary electronic receipt reflecting the difference according to the actual economic transaction (a decrease recorded as negative (-) or an increase recorded as positive (+) consistent with reality).

b) The collecting organization shall notify the incorrect receipt established using Model No. 04/SS-CTĐT Appendix IA issued together with Decree No. 123/2020/NĐ-CP;

c) The collecting organization shall submit a report on the use of receipts to the customs authority in accordance with the provisions of the Law on Tax Administration and guiding documents, using Model No. BC26/BLĐT Appendix IA issued together with Decree No. 123/2020/NĐ-CP.

2. Handling of Self-printed Paper Receipts

a) In cases where a receipt is created but not yet handed over to the customer, if an error in creating the receipt is discovered, the collecting organization shall cancel the receipt in accordance with Article 39 of Decree No. 123/2020/NĐ-CP, amended and supplemented by Clause 26 of Article 1 of Decree No. 70/2025/NĐ-CP;

b) In cases where a receipt has been created and handed over to the customer but the collecting organization has not yet provided goods or services to the customer, if an error is discovered, it must be canceled; the collecting organization and the customer shall prepare a record of recovery for the incorrectly created receipt to be canceled in accordance with Article 39 of Decree No. 123/2020/NĐ-CP, amended and supplemented by Clause 26 of Article 1 of Decree No. 70/2025/NĐ-CP;

c) In cases where a receipt has been created and handed over to the customer, goods have been delivered, and the collecting organization discovers errors, omissions, or situations where the customs authority has determined taxes on customs declarations that have already been taxed:

c.1) For cases where the amount of tax, fee, or charge to be paid is increased: The enterprise shall create a new receipt showing the increased tax or fee, clearly indicating the adjustment increase for receipt number..., symbol...

c.2) For cases where the amount of tax, fee, or charge to be paid is decreased: The international postal service provider, international express service provider, and the customer must prepare a record or reach a written agreement specifying the error, omission, or reason for the tax, fee, or charge reduction; adjust the reduction for receipt number..., symbol...

d) Handling of Lost, Burned, or Damaged Receipts

In cases where a receipt has been correctly established but subsequently lost, burned, or damaged by the collecting organization or the customer, the collecting organization and the customer shall prepare a record noting the incident, clearly stating which copy of the receipt was used for tax payment, the month of submission, signed and clearly stating the name of the legal representative (or authorized person), stamped (if applicable) on the record, and the collecting organization shall photocopy the receipt, sign and stamp confirmation on the copy to hand over to the customer, who may use the receipt copy along with the record of loss, burning, or damage to the receipt as accounting evidence and tax declaration. The collecting organization and the customer bear responsibility for the accuracy of the receipt's loss, burning, or damage.

In cases where the collecting organization discovers lost, burned, or damaged receipts that have been established or not yet established, it shall prepare a report on the loss, burning, or damage in accordance with Clause 1 of Article 40 of Decree No. 123/2020/NĐ-CP, amended and supplemented by Clause 27 of Article 1 of Decree No. 70/2025/NĐ-CP, and notify the customs authority where the collecting organization registers the issuance of receipts.

f) In cases where a receipt has been created but the customer refuses to accept the goods or changes the clearance method, the collecting organization shall recover the receipt and handle it in accordance with the guidance provided in Clause 4 of Article 8 of this Circular.

g) Destruction of Receipts

Cases of receipt destruction and procedures for receipt destruction shall be carried out in accordance with Article 39 of Decree No. 123/2020/NĐ-CP, amended and supplemented by Clause 26 of Article 1 of Decree No. 70/2025/NĐ-CP.

The deadline for destroying receipts is no later than thirty (30) days from the date of notification to the Customs Sub-Department in the area where the collecting organization registers the customs declaration. In cases where the collecting organization retains receipts that the customs authority has notified as having expired, the deadline for destroying receipts is no later than ten (10) days from the date of the customs authority's notification.

h) During the use of receipts, the collecting organization must report on the use of printed and self-printed receipts as stipulated in Article 38 of Decree No. 123/2020/NĐ-CP, amended and supplemented by Clause 25 of Article 1 of Decree No. 70/2025/NĐ-CP.

Article 8. Management of Receipts

1. The organization collecting revenue shall be responsible for managing receipts that have been created or not yet created in accordance with regulations. In case of loss, fire, or damage to receipts that have been created or not yet created, they must report on the loss, fire, or damage and notify the customs authority where the export or import declaration forms of the collection organizations were issued using Form No. BC21/BLG attached as Appendix IA to Decree No. 123/2020/NĐ-CP within no more than five (05) days from the date of occurrence of the loss, fire, or damage. If the last day (the fifth day) coincides with a public holiday as prescribed by law, the last day of the deadline will be considered as the next working day immediately following the holiday.

2. Receipts shall be stored in computer systems according to information security and storage regulations, and preserved according to accounting document preservation regulations. The work of storing and preserving receipts must ensure requirements for their exploitation, inspection, and printing when requested by competent authorities.

3. Ensure the storage and integrity of all electronic documents; implement legal provisions regarding the security and safety of electronic data systems.

4. Comply with inspections, audits, and verifications conducted by tax management agencies and other authorized agencies as prescribed by law.

Article 9. Responsibilities of Collection Organizations and Customs Authorities

1. Responsibilities of Collection Organizations

a) Announce the issuance of receipts, register the use of receipts, and manage receipts in accordance with the guidelines set out in Articles 5, 6, 7, and 8 of this Circular; collection organizations shall use and manage receipts in accordance with tax laws and fee and surcharge laws;

b) Report on the use of receipts using Form No. BC26/BLĐT or Form No. BC26/BLG attached as Appendix IA to Decree No. 123/2020/NĐ-CP and other reports as required.

2. Responsibilities of Customs Authorities

a) The General Department of Customs bases on the content of receipt issuance by collection organizations as stipulated in Article 3 of this Circular to organize the construction of a system of information on receipt issuance on its electronic information website so that all organizations and individuals can search for necessary content about receipts issued by collection organizations;

b) Manage the issuance, use, and management of receipts for taxes and fees collected by collection organizations in accordance with the guidelines set out in Articles 5, 6, and 7 of this Circular;

c) Inspect the Notice of Receipt Issuance and Reports sent by collection organizations;

d) Monitor and inspect activities related to the creation, issuance, use, and cancellation of documents in accordance with the Ministry of Finance's regulations within the scope of delegated tax management;

đ) The General Department of Customs shall establish and publish components containing business data of electronic receipts, components containing digital signature data, and provide tools to display the contents of electronic receipts as prescribed.

Article 10. Effective Date

This Circular takes effect from January 1, 2026, and replaces Circular No. 178/2011/TT-BTC dated December 8, 2011, issued by the Ministry of Finance guiding the creation, issuance, use, and management of receipts for taxes and customs fees for exported and imported goods of international express delivery service enterprises.

During implementation, if related documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented in accordance with the newly amended, supplemented, or replaced documents.

 

 

ANNEX I

SYMBOLS AND CODES OF RECEIPTS
(Attached to Circular No. 113/2025/TT-BTC dated December 9, 2025, issued by the Minister of Finance)

1. The symbol of the receipt model consists of ten characters, including:

• The first two characters represent the type of receipt (01 is the code for tax, fee, and surcharge receipt without denomination; 02 is the code for fee and surcharge receipt with denomination);

• The next three characters represent the name of the receipt ("BLP").

• The next character represents the number of copies of the receipt. For example, a receipt with three copies has the code "3".

• The next character (a hyphen "-") separates the initial group of characters from the final three characters of the receipt code.

• The last three characters represent the serial number of the model within a type of receipt.

Example: Code 01BLP2-001 means: tax, fee, and surcharge receipt (type without pre-printed denomination), two copies, model number 1.

2. The receipt code consists of six or eight characters:

• The first two characters are the province or centrally-administered city code according to the guidance in Appendix I.A and apply only to receipts printed by the Tax Revenue Office.

• The next two characters are two of the twenty uppercase letters from the Vietnamese alphabet: A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, U, V, X, Y, used to distinguish receipt codes. For receipts printed or self-printed by fee and surcharge collection agencies, these two characters are the first two characters of the receipt code.

• The next character (a hyphen "-") separates the initial characters from the final three characters of the receipt code.

• The next two characters represent the year of receipt printing. For example, receipts printed in 2022 are marked as 22.

• The last character represents the form of the receipt. Specifically: self-printed tax, fee, and surcharge receipt code is T; printed receipt code is P.

Example: Code 01AA-25P means a fee and surcharge receipt printed by the Tax Revenue Office in 2025.

 

ANNEX II

MODEL CODES FOR ELECTRONIC RECEIPTS
(Attached to Circular No. 113/2025/TT-BTC dated December 9, 2025, issued by the Minister of Finance)

1. The model code for electronic receipts consists of five characters:

Three letters (EBL) and two numerical characters (01: representing a fee receipt without denomination, 02: representing a fee receipt with denomination)

Example: EBL01, EBL02

2. The receipt code consists of three characters:

The first two characters are two Arabic numerals representing the year of the electronic document creation determined by the last two digits of the Gregorian calendar year. For example, if the electronic receipt was created in 2025, it would be represented as 25; if the electronic receipt was created in 2026, it would be represented as 26;

The next character is a single letter specified as T applicable to electronic receipts registered for use with customs authorities.