Circular No. 47/2025/TT-BTC abolishes Circulars on customs procedures for exported and imported goods issued by the Minister of Finance in the context of the COVID-19 pandemic.

CIRCULAR

Repeals Circulars on customs procedures for exported and imported goods issued by the Minister of Finance
in the context of the COVID-19 pandemic
Law on Enactment of Legislative Regulatory Documents dated February 22, 2025;

On the basis of Decree No. 79/2025/NĐ-CP dated April 1, 2025 of the Government on inspection, review, systematization, and handling of legislative regulatory documents

Decree No. Decree No. 59/2018/NĐ-CP dated April 20, 2018 of the Government amending and supplementing certain articles of Decree No.

On the basis of Customs Law dated June 23, 2014;

Decree No. Decision No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and implementing measures for the Law on Customs regarding customs procedures, inspection, supervision, and control, and Decree No. 08/2015/NĐ-CP; The Minister of Finance issues this Circular to repeal Circulars on customs procedures for exported and imported goods issued by the Minister of Finance in the context of the COVID-19 pandemic.

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

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

Article 1. Repeal all Circulars

Repeal all of the following Circulars:

1. Circular No. 82/2021/TT-BTC dated September 30, 2021 of the Minister of Finance on customs supervision of imported goods transferred at border gates in cases where imported goods are congested or at risk of congestion at sea ports implementing social distancing according to Directive No. 16/CT-TTg dated March 31, 2020 of the Prime Minister on urgent measures to prevent and control the COVID-19 pandemic.

2. Circular No. 121/2021/TT-BTC dated December 24, 2021 of the Minister of Finance on customs procedures for imported goods serving the prevention and control of the COVID-19 pandemic, submission of documents in the customs declaration, and actual verification of exported and imported goods in the context of the COVID-19 pandemic.

Article 2. Repeal part of a Circular

Repeal the content "The actual verification of goods under this provision shall only apply to bulk cargo, loose cargo, and imported goods for processing, production for export, and imported goods of export processing enterprises, specifically as follows:" in Clause 9, Article 29 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Minister of Finance on customs procedures; inspection and supervision of customs; export tax, import tax, and management of taxes on exported and imported goods amended and supplemented in Clause 18, Article 1 of Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance.

1. This Circular takes effect from June 20, 2025.

Article 3. Implementation Provisions

2. The Director of the General Department of Customs, heads of units under the Ministry of Finance, and other relevant agencies, organizations, and individuals are responsible for implementing this Circular./.

- Units under the General Department of Customs;