Circular No. 15/2012/TT-BTC Issuing the Customs Declaration Form for Exported and Imported Goods

Circular No. 15/2012/TT-BTC stipulates the Customs Declaration Form for Exported and Imported Goods and provides guidance on filling out the declaration form. This circular takes effect from April 1, 2012.

Document No.15/2012/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byĐỗ Hoàng Anh Tuấn — Thứ trưởng
Updated26/06/2026
SectorUnclassified
FieldTax AdministrationFees and Charges
Issued date08/02/2012
Effective date01/04/2012
Expiry date01/04/2015
StatusExpired
✦ Smart summary

Circular No. 15/2012/TT-BTC stipulates the Customs Declaration Form for Exported and Imported Goods and provides guidance on filling out the declaration form. This circular takes effect from April 1, 2012.

Key points

  • The Customs Declaration Form for Exported Goods (model HQ/2012-XK) and Imported Goods (model HQ/2012-NK) is issued and printed on white A4 paper.
  • The annexes to the Customs Declaration Form for Exported Goods (model HQ/2012-PLXK), Imported Goods (model HQ/2012-PLNK), and the Amended and Supplemental Customs Declaration Form (model HQ/2012-TKSĐBS) are also issued.
  • The Inspection Result Recording Sheet (model HQ/2012-PGKQKT) is used for both exported and imported goods.
  • Guidance on filling out the declaration form for imported goods, the declaration form for exported goods, the annexes to the declaration form for imported goods, the annexes to the declaration form for exported goods, and the Inspection Result Recording Sheet is provided in the annexes.
  • This circular takes effect from April 1, 2012, replacing Decision No. 1257/2001/QĐ-TCHQ.

🌐 Social impact of this document

  • Citizens and businesses must comply with the new declaration form when exporting or importing goods.
  • Customs authorities will use the customs procedural stamp to affix on the declaration form to ensure the accuracy and legality of the customs documents.

❓ Frequently asked questions

When does the new Customs Declaration Form for Exported and Imported Goods take effect?

The new Customs Declaration Form for Exported and Imported Goods takes effect from April 1, 2012.

What type of paper is the declaration form printed on?

The declaration form is printed on white A4 paper.

Is there guidance on how to fill out the declaration form?

Guidance on filling out the declaration form for imported goods, the declaration form for exported goods, the annexes to the declaration form for imported goods, the annexes to the declaration form for exported goods, and the Inspection Result Recording Sheet is provided in the annexes.

What model is the amended and supplemental declaration form?

The Amended and Supplemental Customs Declaration Form (model HQ/2012-TKSĐBS) is used for both exported and imported goods.

Which decision does this circular replace?

This circular replaces Decision No. 1257/2001/QĐ-TCHQ dated December 4, 2001, of the General Department of Customs.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

NUMBER: 15/2012/TT-BTC
HA NOI, February 8, 2012

CIRCULAR

ISSUING THE FORMS FOR EXPORT AND IMPORT DECLARATION OF GOODS

___________________

 

Pursuant to the Law on Customs No. 29/2001/QH10 dated June 29, 2001 and the Law No. 42/2005/QH11 dated June 14, 2005 amending and supplementing certain articles of the Law on Customs; Pursuant to the Government Decree No. 154/2005/NĐ-CP dated December 15, 2005 detailing certain provisions of the Law on Customs regarding customs procedures, customs inspection, and supervision;

Pursuant to the Law on Export Tax, Import Tax No. 45/2005/QH11 dated June 14, 2005;

Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006;

Implementing Resolution No. 25/NQ-CP dated June 2, 2010 on simplifying 258 administrative procedures within the scope of functions of ministries and sectors;

Pursuant to Decree No. 87/2010/ND-CP dated August 13, 2010 of the Government detailing the implementation of the Law on Export Duties and Import Duties;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Resolution No. 25/NQ-CP dated June 2, 2010 on simplifying 258 administrative procedures within the scope of management functions of Ministries and Sectoral Agencies;

Pursuant to Resolution No. 68/NQ-CP dated December 27, 2010 on simplifying administrative procedures within the scope of management functions of the Ministry of Finance;

The Ministry of Finance hereby promulgates the forms for export and import declaration of goods and their accompanying annexes as follows:

Type of goods

1. The forms for export and import declaration of goods include:

a) Export Declaration Form (Model HQ/2012-XK);

b) Import Declaration Form (Model HQ/2012-NK);

2. The forms for annexes to the export and import declaration of goods include:

a) Annex to Export Declaration Form (Model HQ/2012-PLXK);

b) Annex to Import Declaration Form (Model HQ/2012-PLNK);

3. The form for amended and supplemented declaration (Model HQ/2012-TKSĐBS) applicable to both export and import;

4. Inspection Result Recording Sheet (Model HQ/2012-PGKQKT) applicable to both export and import declaration forms;

The forms prescribed in Clauses 1, 2, and 3 of this Article shall be printed in black ink on white A4 paper; users may print them from the customs declaration information system on the website of the Customs Authority.

Article 2. The customs declaration process and the manner of recording on the import declaration form, export declaration form, annex to the import declaration form, annex to the export declaration form, and the inspection result recording sheet of the Customs Authority shall be guided by the annexes issued together with this Circular, specifically as follows:

1. Annex I: Guidance on the manner of recording items on the import declaration form;

2. Annex II: Guidance on the manner of recording items on the export declaration form;

3. Annex III: Guidance on the manner of recording items on the annex to the import declaration form;

4. Annex IV: Guidance on the manner of recording items on the annex to the export declaration form;

5. Annex V: Guidance on the manner of recording items on the Inspection Result Recording Sheet for customs officers;

Article 3. Implementation.

1. EFFECTIVE DATE: This Circular takes effect from April 1, 2012, replacing Decision No. 1257/2001/QĐ-TCHQ dated December 4, 2001 of the General Department of Customs.

2. The stamping procedures for the customs declaration forms for export and import goods and customs files shall be specified by the Director-General of the General Department of Customs.

3. The Director-General of the General Department of Customs and related organizations and individuals are responsible for implementing this Circular./.

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Do Hoang Anh Tuan

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