Circular No. 29/2025/TT-BTC amends and supplements certain Articles of Circular No. 191/2015/TT-BTC dated November 24, 2015 on customs procedures for exported, imported, and transiting goods sent through international express delivery services, which has been amended and supplemented by Circular No. 56/2019/TT-BTC dated August 23, 2019 of the Minister of Finance.

Amending and supplementing certain Articles of Circular No. 191/2015/TT-BTCdated November 24, 2015 on customs procedures for exported, imported, and transiting goodssent through international express delivery serviceswhich has been amended and supplemented by Circular No. 56/2019/TT-BTCdated August 23, 2019 of the Minister of Finance

Pursuant to the Customs Law dated June 23, 2014;

Pursuant to the Export Tax, Import Tax Law dated April 6, 2016;

Pursuant to the Special Consumption Tax Law dated November 14, 2008; the Law Amending and Supplementing Certain Provisions of the Special Consumption Tax Law dated November 26, 2014; the Law Amending and Supplementing Certain Provisions of the Public Investment Law, the Public-Private Partnership Investment Law, the Investment Law, the Housing Law, the Bidding Law, the Electricity Law, the Enterprise Law, the Special Consumption Tax Law, and the Civil Enforcement Law dated January 11, 2022;

Pursuant to the Value Added Tax Law dated June 3, 2008; the Law Amending and Supplementing Certain Provisions of the Value Added Tax Law dated June 19, 2013; the Law Amending and Supplementing Certain Provisions of the Tax Laws dated November 26, 2014; the Law Amending and Supplementing Certain Provisions of the Value Added Tax Law, the Special Consumption Tax Law, and the Tax Administration Law dated April 6, 2016;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Postal Law dated June 17, 2010;

Pursuant to Resolution No. 190/2025/QH15 dated February 19, 2025 of the National Assembly on handling some issues related to the reorganization of state administrative bodies;

Pursuant to Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government and Decree No. 59/2018/NĐ-CP dated April 20, 2018 amending and supplementing certain provisions of Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and providing measures to implement the Customs Law on customs procedures, inspection, supervision, and control;

Pursuant to Decree No. 134/2016/NĐ-CP dated September 1, 2016 of the Government and Decree No. 18/2021/NĐ-CP dated March 11, 2021 amending and supplementing certain provisions of Decree No. 134/2016/NĐ-CP dated September 1, 2016 of the Government detailing certain provisions and implementing measures of the Export Tax, Import Tax Law;

Pursuant to Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Tax Administration Law;

Pursuant to Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Pursuant to Decision No. 01/2025/QĐ-TTg dated January 3, 2025 abolishing entirely Decision No. 78/2010/QĐ-TTg dated November 30, 2010 of the Prime Minister on the value of imported goods sent through express delivery services exempted from tax;

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

The Minister of Finance promulgates this Circular amending and supplementing certain Articles of Circular No. 191/2015/TT-BTC dated November 24, 2015 on customs procedures for exported, imported, and transiting goods sent through international express delivery services which has been amended and supplemented by Circular No. 56/2019/TT-BTC dated August 23, 2019 of the Minister of Finance.

Article 1. Amend and supplement some provisions of Circular No. 191/2015/TT-BTC dated November 24, 2015 on customs procedures for exported, imported, and transited goods sent through international express delivery services which have been amended and supplemented by Circular No. 56/2019/TT-BTC dated August 23, 2019 of the Minister of Finance.

1. Amend Point a Clause 2 Article 8 of Circular No. 191/2015/TT-BTC dated November 24, 2015 which has been amended and supplemented by Clause 6 Article 2 of Circular No. 56/2019/TT-BTC dated August 23, 2019 as follows:

“a) The declaration form for low-value imported goods for imported goods group 2 or the declaration form for low-value exported goods for exported goods group 2 according to the information criteria at Section II Appendix II List 2 issued together with this Circular.

In case it is implemented on the paper customs declaration form as prescribed in Clause 12 Article 1 Decree No. 59/2018/NĐ-CP, the enterprise shall submit two original copies of the customs declaration form according to Form No. HQ/2015/XK or Form No. HQ/2015/NK Appendix IV issued together with Circular No. 38/2015/TT-BTC which has been declared in accordance with the guidance at Section III Appendix II List 2 issued together with this Circular.”

2. Amend Point a.3 Clause 1 Article 10 of Circular No. 191/2015/TT-BTC dated November 24, 2015 which has been amended and supplemented by Clause 8 Article 2 of Circular No. 56/2019/TT-BTC dated August 23, 2019 as follows:

“a.3) Supplementary declaration: Declare the information criteria that need supplementary declaration according to the guidance at Section II Appendix II List 2 issued together with this Circular and implement in accordance with Article 20 of Circular No. 38/2015/TT-BTC which has been amended and supplemented by Clause 9 Article 1 of Circular No. 39/2018/TT-BTC.”

Article 2. Amend, supplement, and replace the Appendices issued together with Circular No. 191/2015/TT-BTC which have been amended and supplemented by Circular No. 56/2019/TT-BTC.

1. Replace Form No. HQ 02-BKTKTGT Appendix I List 2 issued together with Circular No. 191/2015/TT-BTC which has been amended and supplemented by Circular No. 56/2019/TT-BTC with Form No. HQ 02-BKTKTGT Appendix I issued together with this Circular.

2. Replace Form No. HQ 06-BKCTHH at Appendix I List 2 issued together with Circular No. 56/2019/TT-BTC with Form No. HQ 06a-BKCTHH and Form No. HQ 06b-BKCTHH issued together with this Circular.

3. Replace Section II Appendix II List 2 issued together with Circular No. 191/2015/TT-BTC which has been amended and supplemented by Circular No. 56/2019/TT-BTC with Appendix II issued together with this Circular.

4. Amend and supplement the guidance on how to record the information criteria at Point 2 Section III Appendix II List 2 issued together with Circular No. 191/2015/TT-BTC which has been amended and supplemented by Circular No. 56/2019/TT-BTC as follows:

a) At the "top left corner of the declaration form" information criterion, the declarant shall record the name of the customs office at the port of entry or outside the port of entry where the declaration form is registered.

b) At Box No. 29 of Point 2b: VAT - "Taxable value" is "Total customs value"; "Tax rate (%) / Tax amount" is "VAT tax rate as prescribed"; "Tax amount" is "total amount of tax payable according to the VAT rate".

Article 3. Replacing some phrases in Circular No. 191/2015/TT-BTC which has been amended and supplemented by Circular No. 56/2019/TT-BTC.

1. Replace the phrase "Director General of the General Department of Customs" at point b, Clause 2, Article 7 of Circular No. 191/2015/TT-BTC with "Director of the Customs Office".

2. Replace the phrase "Customs Sub-department" with "Port Customs, Non-port Customs" at Clause 2, Article 9, Clause 1 and Clause 2, Article 12, Clause 4 and Clause 5, Article 14, Clause 2, Article 17 of Circular No. 191/2015/TT-BTC which has been amended and supplemented by Clause 7, Clause 11, Clause 16, Article 2 of Circular No. 56/2019/TT-BTC and Section III, Appendix II, List 2 issued together with Circular No. 191/2015/TT-BTC which has been amended and supplemented by Circular No. 56/2019/TT-BTC.

3. At Article 10 of Circular No. 191/2015/TT-BTC which has been amended by Clause 8, Article 2 of Circular No. 56/2019/TT-BTC as follows: replace the phrase "Customs Sub-department" with "Port Customs, Non-port Customs", replace the phrase "Port Customs Sub-department" with "Port Customs", and replace the phrase "Sub-department Director" with "Team Leader".

4. At Clause 3, Article 12 of Circular No. 191/2015/TT-BTC which has been amended by Clause 11, Article 2 of Circular No. 56/2019/TT-BTC as follows: replace the phrase "Customs Sub-department" with "Port Customs, Non-port Customs", and replace the phrase "Port Customs Sub-department" with "Port Customs".

5. Replace the phrase "Clause 3, Clause 4, Article 17" at Clause 3, Article 19 of Circular No. 191/2015/TT-BTC with "Clause 2, Article 17".

6. Replace the phrase: "Provincial, inter-provincial, city Customs Bureau" at Clause 1, Clause 3, Article 27 of Circular No. 191/2015/TT-BTC which has been amended and supplemented by Circular No. 56/2019/TT-BTC with "Customs Office Area".

7. Replace the phrase: "General Department of Customs" at Article 4 of Circular No. 56/2019/TT-BTC with "Customs Bureau".

Article 4. Amending and supplementing Article 4 of Circular No. 56/2019/TT-BTC.

1. The Customs Bureau shall be responsible for building the Electronic Data Processing System to meet the requirements stipulated in this Circular.

2. In cases where international treaties to which Vietnam is a party specify release times, the Customs Bureau shall be responsible for organizing implementation in accordance with such international treaties.

Article 5. Implementation Provisions

1. This Circular takes effect from July 9, 2025.

2. During the implementation process, if related documents cited in this Circular are amended, supplemented, or replaced, they shall be implemented according to the newly amended, supplemented, or replaced documents.

3. In case any issues arise during the implementation process, organizations and individuals involved are requested to report to the Ministry of Finance (through the Customs Bureau) for consolidation and guidance on resolution.