Circular No. 21/2021/TT-BTC abolishes Circular No. 23/2014/TT-BTC dated February 17, 2014, issued by the Minister of Finance, which stipulates certain contents regarding traditional flags, service flags, symbols, customs insignia, badges, rank insignia, uniforms, and customs identification cards.

This Circular abolishes Circular No. 23/2014/TT-BTC concerning traditional flags, service flags, symbols, and customs uniforms. The document takes effect from March 19, 2021, and provides guidance on the use of items previously distributed according to the new Decree.

Document No.21/2021/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byVũ Thị Mai — Thứ trưởng
Updated13/06/2026
SectorFinance
FieldCustoms
Issued date19/03/2021
Effective date19/03/2021
Expiry date
StatusIn effect
✦ Smart summary

This Circular abolishes Circular No. 23/2014/TT-BTC concerning traditional flags, service flags, symbols, and customs uniforms. The document takes effect from March 19, 2021, and provides guidance on the use of items previously distributed according to the new Decree.

Key points

  • The Ministry of Finance abolishes Circular No. 23/2014/TT-BTC stipulating traditional flags, service flags, symbols, customs insignia, badges, rank insignia, uniforms, and customs identification cards.
  • Items that were equipped or distributed before March 1, 2021, shall continue to be implemented in accordance with Article 15 of Decree No. 02/2021/NĐ-CP.
  • The abolition of this Circular helps to simplify the system of legal documents related to customs.
  • Organizations and individuals concerned must comply with the new regulations set forth in Decree No. 02/2021/NĐ-CP.

🌐 Social impact of this document

  • The abolition of this Circular helps to simplify the system of legal documents related to customs.
  • Organizations and individuals concerned must comply with the new regulations set forth in Decree No. 02/2021/NĐ-CP.

❓ Frequently asked questions

When was Circular No. 23/2014/TT-BTC abolished?

Circular No. 23/2014/TT-BTC was abolished from March 19, 2021.

Are customs items distributed before March 1, 2021, still valid?

Customs items that were distributed before March 1, 2021, shall continue to be implemented in accordance with Article 15 of Decree No. 02/2021/NĐ-CP.

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

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Number: 21/2021/TT-BTC

    ||| Hanoi, March 19, 2021

CIRCULAR
Repeals Circular No. 23/2014/TT-BTC dated February 17, 2014 issued by the Minister of Finance on certain contents regarding traditional flags, insignia, symbols, customs insignia, badges, rank insignia, uniforms, and customs identification cards.
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Pursuant to the Customs Law dated June 23, 2014;

Pursuant to the Law on Issuing Legal Documents dated June 22, 2015 and the Law Amending and Supplementing Certain Provisions of the Law on Issuing Legal Documents dated June 18, 2020;

Pursuant to Decree No. 34/2016/NĐ-CP dated May 14, 2016 of the Government detailing certain provisions and measures for implementing the Law on Enacting Legal Normative Documents, and Decree No. 154/2020/NĐ-CP dated December 31, 2020 of the Government amending and supplementing certain articles of Decree No. 34/2016/NĐ-CP dated May 14, 2016 of the Government detailing certain provisions and measures for implementing the Law on Enacting Legal Normative Documents;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decree No. 02/2021/NĐ-CP dated January 7, 2021 of the Government on traditional flags, insignia, symbols, customs insignia, badges, name plates, rank insignia, uniforms, customs identification cards, and distinctive marks of patrol, inspection, and customs supervision vehicles;

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

The Minister of Finance hereby issues this Circular to repeal Circular No. 23/2014/TT-BTC dated February 17, 2014 issued by the Minister of Finance on certain contents regarding traditional flags, insignia, symbols, customs insignia, badges, rank insignia, uniforms, and customs identification cards.

Article 1. Repeals Circular No. 23/2014/TT-BTC dated February 17, 2014 issued by the Minister of Finance on certain contents regarding traditional flags, insignia, symbols, customs insignia, badges, rank insignia, uniforms, and customs identification cards.

Article 2. Effective Date

1. This Circular takes effect from March 19, 2021.

2. Traditional flags, insignia, symbols, customs insignia, badges, rank insignia, uniforms, and customs identification cards that have been equipped and distributed before March 1, 2021 shall be implemented according to Article 15 of Decree No. 02/2021/NĐ-CP of the Government.

3. The Director of the General Department of Customs, heads of units under the Ministry, and relevant agencies shall be responsible for enforcing this Circular.

Place of Receipt:

- As Article 2;

- Leadership of the Ministry of Finance;

- Office of the Central Committee of the Party and its Departments;

- Office of the General Secretary;

- National Assembly Office;

- Office of the President;

- Government Office;

- Supreme People's Procuracy;

- State Audit Agency;

- Ministries, agencies equivalent to ministries, and government agencies;

- People's Committees of provinces and centrally governed cities;

- Vietnam Chamber of Commerce and Industry;

- Department of Legal Document Inspection (Ministry of Justice);

- Customs Departments of provinces and cities;                    

- Official Gazette;

- Government Portal;

- Ministry of Finance Portal;

- General Department of Customs Portal;

- To be filed with the Office; TCHQ (70):

 DEPUTY MINISTER
DEPUTY MINISTER
(Signed)

Vu Thi Mai

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21/2021/TT-BTC
Circular No. 21/2021/TT-BTC abolishes Circular No. 23/2014/TT-BTC dated February 17, 2014, issued by the Minister of Finance, which stipulates certain contents regarding traditional flags, service flags, symbols, customs insignia, badges, rank insignia, uniforms, and customs identification cards.
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