JOINT CIRCULAR No. 12/2007/TTLT-BTC-BTM-BCA Circular guiding the invoice and document regime for imported goods circulating in the market

JOINT CIRCULAR

GUIDELINES ON INVOICES AND DOCUMENTS FOR IMPORTED GOODS CIRCULATING IN THE MARKET

Pursuant to the Law on Value Added Tax; the Law on Special Consumption Tax; the Law on Corporate Income Tax; the Law on Export Duties and Import Duties; the Law on Customs; the Law on Trade;
Pursuant to Decree No. 44/2002/PL-UBTVQH10 dated July 2, 2002 of the Standing Committee of the National Assembly of the Socialist Republic of Vietnam on Administrative Violation Handling;
Pursuant to Decree No. 100/2004/NĐ-CP dated February 25, 2004 of the Government on Administrative Sanctions for Violations in the Field of Tax;
Pursuant to Decree No. 138/2004/NĐ-CP dated June 17, 2004 of the Government on Administrative Sanctions for Violations in the Field of Customs;
Pursuant to Decree No. 175/2004/NĐ-CP dated October 10, 2004 of the Government on Administrative Sanctions for Violations in the Field of Trade;

In order to encourage and promote the circulation of goods in accordance with the law; to contribute to combating smuggling and commercial fraud, the Ministry of Finance, the Ministry of Trade, and the Police Department issue guidelines on invoices and documents for imported goods circulating in the market as follows:

I. GENERAL PROVISIONS

a) Cadres, civil servants, public officials, and workers as stipulated in Article 2 of Decree No. 178/2024/NĐ-CP dated December 31, 2024 (amended and supplemented by Decree No. 67/2025/NĐ-CP dated March 15, 2025) of the Government on policies and treatment for cadres, civil servants, public officials, workers, and armed forces personnel in the process of organizational restructuring of the political system, having a total mandatory social insurance contribution period of at least 15 years when working in heavy, hazardous, or dangerous jobs or extremely heavy, hazardous, or dangerous jobs listed by the agency under the Government responsible for labor administration, or working in areas with particularly difficult socio-economic conditions including time worked in places with regional allowances of coefficient 0.7 or higher before January 1, 2021, and reaching the retirement age as specified in Appendix II issued together with Decree No. 135/2020/NĐ-CP, ceasing work immediately due to direct impact from organizational restructuring and implementation of the two-level local government model;

Organizations and individuals directly importing goods or trading in imported goods (collectively referred to as import business entities) are the subjects required to implement the invoice and document regime for imported goods circulating in the market in accordance with relevant laws and the guidelines of this Circular.

Imported goods circulating in the market include: imported goods in transit, on display, stored in warehouses, docks, yards, at production and trading establishments, or at other locations (collectively referred to as imported goods).

2. Cases Not Subject to the Application of This Circular

- Imported goods under customs supervision in accordance with the Law on Customs, except for smuggled goods.

- Imported goods that are assets of organizations or administrative and public service agencies; personal items of individuals.

3. Legal invoices and documents are the types of papers required by law to prove the legality of imported goods circulating in the market. The specific provisions regarding legal invoices and documents for imported goods are set out in Section II of this Circular.

4. Import business entities have the responsibility to manage, use, and retain invoices and documents in accordance with the law.

5. The time limit for import business entities to present invoices and documents when authorized bodies inspect invoices and documents of imported goods.

a) For imported goods in the following cases, import business entities or carriers must present complete invoices and documents proving the legality of the consignment immediately at the time of inspection. If they fail to present them, they will be subject to sanctions as provided in Section III of this Circular:

- Imported goods being transported by means of transportation, stored in warehouses, docks, yards, or at other locations not yet registered for participation in production and business activities with the tax authority;

- Imported goods listed in the Catalogue of Conditionally Imported Goods; goods that must be affixed with import labels as prescribed.

b) For imported goods on display, stored in warehouses, docks, yards of production and trading establishments, and other cases not specified in point a, Clause 5, Section I above, import business entities must present complete invoices and documents proving the legality of the consignment within a maximum period of 24 hours from the time of inspection. Beyond this period, if import business entities fail to present complete invoices and documents or if the invoices and documents are not legal, they will be subject to sanctions as provided in Section III of this Circular.

II. SPECIFIC GUIDELINES

1. Provisions on invoices and documents for goods imported directly by organizations and individuals and transported into the domestic market

1.1. Goods imported directly by organizations and individuals (regardless of whether they are engaged in business or not) when transported into the domestic market must have the following invoices and documents according to each specific case:

a) Transport documents as prescribed in Article 17 and Article 18 of Decree No. 154/2005/NĐ-CP dated December 15, 2005 of the Government detailing certain provisions of the Law on Customs concerning customs procedures, customs inspections, and supervision for imported goods transferred between ports and goods under customs supervision during port transfer.

b) Original customs declaration forms confirmed as completed customs procedures for imported goods that have completed customs procedures.

c) Permission documents from the customs authority and copies of customs declarations issued by the customs authority for goods that have not completed customs procedures (goods stored for preservation or transferred to another location for customs procedures).

d) Dispatch orders from import business entities accompanied by customs declarations (originals or photocopied originals certified as true copies by the import business entity). The dispatch orders must clearly state the type, quantity, place of departure and destination, mode of transport, and vehicle registration number of the imported goods declared in customs declaration number..., date..., month..., year... for imported goods that have completed customs procedures if the consignment needs to be divided into multiple shipments from the customs clearance location into the domestic market.

1.2. Residents in border areas carrying goods across the border for exchange and sale within the prescribed limits do not need to declare customs. If exceeding the prescribed limits, they must declare customs and comply with tax laws and policies on managing imported goods. When transporting goods into the domestic market, they must have original customs declarations confirmed as completed customs procedures and tax payment receipts.

1.3. The customs declaration for imported goods confirmed by the customs authority as gifts or presents shall only be valid for the recipient of the gifts or presents or the person authorized to handle customs procedures for transporting the goods from the border gate into the domestic market.

1.4. The customs declaration for imported goods confirmed by the customs authority and tax payment receipts for personal luggage exceeding the tax-exempt standard of persons entering Vietnam shall only be valid for the person entering Vietnam to transport the imported goods from the border gate into the domestic market.

1.5. For imported goods that must be affixed with a label according to state regulations, in addition to the documents applicable to each specific case as stipulated in Points 1.1, 1.2, 1.3, and 1.4 of Clause 1, Section II above, such goods must have labels affixed to them in accordance with the relevant regulations.

1.6. For imported goods subject to conditions, in addition to the invoices and documents required for imported goods as mentioned above, they must also be accompanied by documents as prescribed by specialized agencies. In cases where the original documents prescribed by specialized agencies have been submitted to the customs authority, there must be a photocopied copy certified as a true copy by the business entity importing the goods, attached to the goods.

2. Provisions on invoices and documents for imported goods circulating in the domestic market.

a) Imported goods purchased directly from organizations or individuals who import them or from businesses dealing in imported goods within the domestic market must have invoices and documents issued by the selling entity in accordance with Section IV, Part B of Circular No. 120/2003/TT-BTC dated December 12, 2003, guiding the implementation of Decree No. 158/2003/NĐ-CP dated December 10, 2003, detailing the implementation of the Law on Value Added Tax and the Law Amending and Supplementing Certain Provisions of the Law on Value Added Tax.

For imported goods that must be affixed with a label, in addition to the invoices and documents required for imported goods as mentioned above, these imported goods must also have labels affixed to them in accordance with the relevant regulations.

In cases where a business entity transfers imported goods to dependent units such as branches, stores, shops, etc., outside the province or centrally-administered city where the business entity is headquartered for sale, or transfers between branches or dependent units, or returns goods from dependent units back to the business entity, one of the following two types of invoices or documents must be provided:

- Value-added tax invoice;

- Internal dispatch order combined with internal transportation note.

b) Imported goods purchased from agencies responsible for selling confiscated goods must have a confiscation sales invoice clearly stating the quantity, type, and value of each category of goods, or accompanied by a detailed list of goods stamped by the agency responsible for selling confiscated goods.

c) Imported goods purchased from the national reserve agency must have a national reserve sales invoice issued by the national reserve agency.

d) Imported goods purchased from non-business entities must be recorded in a list according to Model No. 04/GTGT issued together with Circular No. 120/2003/TT-BTC dated December 12, 2003, guiding the implementation of Decree No. 158/2003/NĐ-CP dated December 10, 2003, of the Government detailing the implementation of the Law on Value Added Tax and the Law Amending and Supplementing Certain Provisions of the Law on Value Added Tax.

III. VIOLATION HANDLING

Organizations and individuals engaged in buying, selling, and transporting imported goods circulating in the market who violate the provisions on invoices and documents in Section II of this Circular, if not reaching the level requiring criminal prosecution, will be subject to administrative penalties as follows:

1. Imported goods violating any of the following situations will be penalized under the Government's Decree on Administrative Penalties in the Field of Commerce:

- Goods prohibited from trading; goods prohibited from import; goods temporarily suspended from import;

- Goods directly imported by organizations or individuals engaged in business activities violating the provisions on invoices and documents in Clause 1, Section II of this Circular;

- Imported goods that must be affixed with a label but do not have a label affixed to the goods in accordance with the relevant regulations or have a label but it is a counterfeit label or a used label.

- Imported goods subject to conditions as stipulated in Point 1.6 of Clause 1, Section II of this Circular, if lacking the documents issued by specialized agencies accompanying the goods;

- Imported goods subject to immediate presentation of invoices and documents at the time of inspection as stipulated in Point a of Clause 5, Section I of this Circular, if unable to present complete invoices and documents at the time of inspection.

2. Imported goods circulating in the market without invoices and documents or with incomplete invoices and documents, or with invoices and documents determined through investigation and verification by competent authorities to be illegal (fake invoices, blank invoices, illegally traded invoices, used invoices) are considered smuggled goods, and these violations will be penalized under the Government's Decree on Administrative Penalties in the Field of Commerce.

3. Imported goods circulating in the market without invoices and documents as prescribed in Clause 2, Section II of this Circular, and not falling under the categories requiring confiscation of goods, will be subject to administrative penalties in the field of taxation under the Government's Decree on Administrative Penalties in the Field of Taxation, while simultaneously being subject to recovery of value added tax, special consumption tax (if applicable), and corporate income tax in accordance with the relevant Tax Laws.

The tax base for recovery of taxes is determined based on the market price of similar goods at the time of inspection.

4. Imported goods under customs supervision, if discovered to be smuggled by competent authorities, must be documented, the violation clearly identified, and then transferred to the customs authority for handling in accordance with the Customs Law. In cases where smuggled goods are discovered outside the jurisdiction of customs, the competent authority will handle them within its authority or transfer them to the competent authority for handling.

IV. AUTHORITY TO HANDLE VIOLATIONS

1. The administrative penalty authority for violations concerning invoices and documents related to imported goods circulating in the market shall be implemented according to the Administrative Violation Handling Ordinance and Government Decrees on administrative penalties in the fields of commerce, taxation, or customs.

The inspection agency responsible for handling violations must process them in accordance with relevant laws. In cases exceeding their jurisdiction or not within their authority, they must transfer the case file to a higher-level agency or competent authority for handling. When transferring the file, they must follow the correct procedures and transfer all seized items or means of transportation (if any), while simultaneously informing the violator organization or individual. After issuing a decision to handle the violation, the higher-level agency or competent authority must notify the violator and the transferring agency of the handling result.

2. Time limit for handling violations

2.1. The time limit for issuing an administrative penalty decision shall be carried out according to the provisions of the Administrative Violation Handling Ordinance. If the violation does not fall within the jurisdiction of the inspection agency, the file must be transferred to the competent authority within no more than three working days.

2.2. For cases where violations indicate criminal offenses, the competent authority handling administrative violations must immediately transfer the case file to the competent criminal prosecution agency.

3. Imported goods that are temporarily detained or confiscated during the handling period must be managed and stored according to the law. Confiscated imported goods must be auctioned off or destroyed according to the law.

4. When collecting fines, agencies must use receipts as prescribed by the Ministry of Finance.

5. Fines and proceeds from the sale of confiscated goods must be deposited into the State Budget according to current regulations.

V. SETTLEMENT OF COMPLAINTS AND REPORTS

Import trade enterprises have the right to lodge complaints or initiate administrative lawsuits against decisions on handling administrative violations. Individuals and organizations have the right to report illegal actions of authorities handling violations. The procedures, formalities, and authority for settling complaints or administrative cases shall be carried out according to the Complaints and Reports Law and the Administrative Case Handling Procedures Ordinance.

While waiting for the settlement of complaints or reports or awaiting court decisions, the enterprise must still comply with the decision of the competent authority.

VI. IMPLEMENTATION

1. Tax agencies, market management agencies, police agencies, customs agencies, and other authorized agencies when inspecting and handling violations against import trade enterprises operating in the market must act in accordance with relevant laws and this Circular.

2. When inspecting invoices and documents for goods circulating in the market, the inspection agency must prepare an inspection record detailing the inspection contents and any discovered violations (if any). For goods being transported, the inspection must confirm the date, time, and location of the inspection on the invoice or document, sign it, and clearly state the name and position of the inspector.

3. State agencies, mass organizations, trading enterprises, and citizens have the responsibility to cooperate with functional agencies and inspection forces in inspecting and handling violations related to importing goods and trading in imported goods.

4. Inspection forces must comply with regulations on inspection and supervision of goods circulating in the market.

This Circular takes effect fifteen days after its publication in the Official Gazette, replacing Joint Circular No. 94/2003/TTLT-BTC-BTM-BCA dated October 8, 2003, issued by the Ministry of Finance, Ministry of Trade, and Ministry of Public Security guiding the system of invoices and documents for goods circulating in the market; Joint Circular No. 10/1998/TTLT-BTM-BTC-BCA-TCHQ dated July 22, 1998, issued by the Ministry of Trade, Ministry of Finance, Ministry of Public Security, and General Department of Customs guiding the inspection, supervision, and handling of ceramic tiles and glazed wall tiles imported and circulating in the market; replacing Circular No. 22/1999/TT-BTM dated June 28, 1999, issued by the Ministry of Trade amending and supplementing certain points regarding the inspection, supervision, and handling of various types of imported fabrics circulating in the market; and replacing Decision No. 106/2003/QĐ-BTM dated January 27, 2003, issued by the Minister of Trade on the inspection and supervision of various types of ceramics produced abroad and circulating in the market.

During implementation, if there are any difficulties, please promptly reflect them to the Ministry of Finance, Ministry of Trade, and Ministry of Public Security for consideration and guidance on amendments and supplements to ensure compliance.

Place of Receipt:
- Central Party Office and Party Committees;
- National Assembly's Office;
- President's Office;
- Supreme People's Procuracy;
- Supreme People's Court;
- Ministries, ministerial-level agencies, and government agencies;
- Central Agencies of Social Organizations;
- Official Gazette;
- Legal Documents Supervision Department
- Provincial People's Committees;
- Provincial Departments of Finance, Tax Collection Bureaus of centrally governed cities;
- Representative of the Corporation in Ho Chi Minh City;
- General Departments, Bureaus, Divisions, Institutes under the Ministry of Finance;
- Legal Documents Inspection Department, Ministry of Justice;
- Legal Affairs Division, Ministry of Finance
- File: VT; Corporation (VT, DNK)