Circular No. 50/2018/TT-BTC promulgates information criteria and declaration forms for procedures related to departure, entry, and transit through air, sea, railway, road, and river border gates as stipulated in Government Decree No. 59/2018/NĐ-CP dated April 20, 2018.

Circular No. 50/2018/TT-BTC stipulates information criteria and declaration forms for procedures related to departure, entry, and transit through air, sea, railway, road, and river border gates. This document applies to customs authorities, declarants, and relevant state agencies.

Document No.50/2018/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byVũ Thị Mai — Thứ trưởng
Updated19/06/2026
FieldUncategorized
Issued date23/05/2018
Effective date05/06/2018
Expiry date
StatusIn effect
✦ Smart summary

Circular No. 50/2018/TT-BTC stipulates information criteria and declaration forms for procedures related to departure, entry, and transit through air, sea, railway, road, and river border gates. This document applies to customs authorities, declarants, and relevant state agencies.

Scope of application

["Customs authority", "Declarant for transport means departing, entering, or transiting", "Other state agencies involved in state management of customs"]

Key points

  • "Customs authority" must implement the information criteria and declaration forms when handling departure, entry, and transit procedures as prescribed in this Circular.
  • "Declarant for transport means" must provide the information criteria and use appropriate declaration forms according to the type of transport means passing through the border gate.
  • Other relevant state agencies must cooperate in state management of customs as prescribed in this Circular.
  • This Circular specifies detailed information criteria and declaration forms for each type of transport means (sea, air, railway, road, river).
  • The paper declaration forms are detailed in Appendix III-V of this Circular.

🌐 Social impact of this document

  • "Declarant" will find it easier to handle departure, entry, and transit procedures due to specific information criteria and declaration forms.
  • Customs authorities save time checking information with the provision of information criteria and declaration forms.
  • Uniform application of information criteria and declaration forms enhances state management over departure, entry, and transit activities at border gates.

❓ Frequently asked questions

How are the information criteria and declaration forms specified?

Circular No. 50/2018/TT-BTC specifically stipulates information criteria and declaration forms for each type of transport means (sea, air, railway, road, river).

Which state agencies are involved in implementing this Circular?

"Customs authority", "Declarant for transport means", and other state agencies involved in state management of customs.

When does this Circular take effect?

Circular No. 50/2018/TT-BTC takes effect from June 5, 2018.

Full text

MINISTRY OF FINANCE
-------

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
---------------

Provincial People's Committees set specific pricesNo.: 50/2018/TT-BTC

Hanoi, dated 23 months 05 years 2018

CIRCULAR

ISSUES THE INFORMATION INDICATORS AND DOCUMENT FORMS FOR DECLARATION WHEN PROCURING EXIT, ENTRY, TRANSIT PROCEDURES FOR MEANS OF TRANSPORT AT AIRPORTS, SEAPORTS, RAILWAY STATIONS, LAND BORDER GATES, AND INLAND WATERWAY GATES AS PROVIDED FOR IN DECREE NO. 59/2018/NĐ-CP DATED APRIL 20, 2018 OF THE GOVERNMENT

On the basis of Law on Customs No. 54/2014/QH13 dated June 23, 2014;

Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government detailing and providing implementation measures for Customs Law regarding customs procedures, inspection, supervision, and control;

Decree No. Decree No. 59/2018/NĐ-CP dated April 20, 2018 amending and supplementing certain articles of Decree No. 08/2015/NĐ-CP dated January 21, 2015 of the Government;

Decree No. Decree No. 102/2015/NĐ-CP dated October 20, 2015 of the Government on management and operation of airports and airfields;

Decree No. Decree No. 80/2009/NĐ-CP dated October 1, 2009 of the Government on foreign vehicles with right-hand steering registered abroad participating in traffic in Vietnam;

Decree No. Decree No. 27/2011/NĐ-CP dated April 9, 2011 of the Government on provision, exploitation, processing, and use of information about passengers before entering Vietnam via air transport;

Decree No. 58/2017/NĐ-CP dated May 10, 2017 of the Government detailing certain provisions of The Maritime Code of Vietnam on maritime activity management.

Decree No. Decree No. 152/2013/NĐ-CP dated November 4, 2013 of the Government on management of motor vehicles brought into Vietnam for tourism by foreigners;

Decree No. Decree No. 57/2015/NĐ-CP dated June 16, 2015 of the Government amending and supplementing certain articles of Decree No. Decree No. 152/2013/NĐ-CP dated November 4, 2013;

Decree No. 87/2017/NĐ-CP dated December 25, 2020 of the Government on converting public service units into joint-stock companies;

Decree No. Decree No. 112/2014/NĐ-CP dated November 21, 2014 of the Government on management of land border gates;

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

The Minister of Finance issues this Circular to specify information indicators and document forms for declaration when procuring exit, entry, transit procedures for means of transport at airports, seaports, railways, roads, and inland waterways according to Decree No. Decree No. 59/2018/NĐ-CP dated April 20, 2018 of the Government.

Article 1. Scope of Regulation

This Circular specifies information indicators and document forms for declaration when procuring exit, entry, and transit procedures for means of transport at seaport gates, airport gates, land border gates, inland waterway gates, and railway gates.

Article 2. Applicability

1. Customs authorities; customs officers.

2. The declarant of customs for means of transport exiting, entering, or transiting.

3. Other state agencies in their coordination in state management over customs for means of transport exiting, entering, or transiting.

Article 3. Information Indicators and Document Forms

1. Information indicators guiding the declaration process for means of transport exiting, entering, or transiting through seaport gates via the National Single Window Portal (Annex I). Including:

a) General declaration form;

b) Export and import cargo declaration form by sea;

c) Master bill of lading;

d) House bill of lading;

đ) Crew list;

e) Passenger list;

g) Crew and ship employee baggage declaration form;

h) Dangerous goods declaration form;

i) Ship stores declaration form;

k) Form No. 1: Port-to-port transfer document;

2. Information indicators of declaration documents for means of transport exiting, entering, or transiting through airport gates via the National Single Window Portal (Annex II). Including:

a) Export and import cargo declaration form by air;

b) Master bill of lading/House bill of lading information;

c) Passenger list (Passenger List);

d) Crew and aircraft staff list;

đ) Passenger booking information (PNR information);

3. Paper document forms for declaration when procuring exit, entry, and transit procedures for means of transport at airport gates (Annex III). Including:

a) Form No. 1: Cargo declaration form;

b) Form No. 2: Master bill of lading information;

c) Form No. 3: House bill of lading;

d) Form No. 4: Crew, staff, and passenger list;

đ) Form No. 5: Checked baggage list;

e) Form No. 6: Booking list;

4. Paper document forms for declaration when procuring exit, entry, and transit procedures for means of transport at railway gates (Annex IV), including:

a) Form No. 1: Passenger list;

b) Form No. 2: Summary of import cargo declaration form unloaded at each international rail transit station;

c) Form No. 3: Summary of export cargo declaration form at international rail transit station;

d) Form No. 4: Handover record of imported cargo transported to domestic rail transit station;

đ) Form No. 5: Handover record of exported cargo transported to border rail transit station;

5. Paper document forms for declaration when procuring exit, entry, and transit procedures for means of transport at land border gates and inland waterway gates (Annex V), including:

a) Form No. 1: Temporary Import-Export Declaration Form for Road Transport Vehicles;

b) Form No. 2: Temporary Export-Reimport Declaration Form for Road Transport Vehicles;

c) Form No. 3: Temporary Import-Export Declaration Form for Domestic Waterway Transport Vehicles;

d) Form No. 4: Temporary Export-Reimport Declaration Form for Domestic Waterway Transport Vehicles;

6. Paper document forms for declaration when procuring exit, entry, and transit procedures for means of transport at seaport gates: To be implemented according to the document forms used in maritime activities issued together with Decree No. 58/2017/NĐ-CP dated May 10, 2017 of the Government detailing certain provisions of the Maritime Code of Vietnam on maritime activity management.

Article 4. Effective date

1. This Circular takes effect from June 5, 2018

2. Repeals Circular No. 42/2015/TT-BTC dated March 27, 2015 of the Minister of Finance on customs procedures for means of transport exiting, entering, or transiting.

3. In case of any difficulties, organizations and individuals concerned are requested to promptly report to the Ministry of Finance (General Department of Customs) for consideration and guidance on resolution./.


Place of Receipt:
- Prime Minister; Deputy Prime Ministers;
- Central Party Office and Party Committees;
- General Secretary's Office;
- V (VND/year): is the total investment capital allocated annually for the usable area of social housing for rent, ensuring the preservation of capital, calculated according to the following formula:
amendn National Assembly;
- President's Office;
- Supreme People's Court;
- Supreme People's Procuracy;
- State Audit Agency;
- Ministries, ministerial-level agencies, and agencies under the Government;
ính phủ;
- People's Committees of provinces and centrally governed cities;
- Vietnam Chamber of Commerce and Industry;
- Inspection Agency; 
tra legal document (Ministry of Justice);
- Customs Departments of provinces and cities;
- Official Gazette;
- Government website;
- Ministry of Finance's website;
- Website of the General Department of Customs;
- Archive VT
; TCHQ (165b).

DEPUTY MINISTER
DEPUTY MINISTER




Vu Thi Mai

Original document (PDF)

Open PDF in a new tab ↗

Relations map

↑ Basis & documents that affect this document
Based on 11
58/2017/NĐ-CP Nghị định số 58/2017/NĐ-CP Quy định chi tiết một số điều của Bộ luật Hàng hải Việt Nam về quản lý hoạt động hàng hải In effect 08/2015/NĐ-CP Nghị định số 08/2015/NĐ-CP Quy định chi tiết và biện pháp thi hành Luật Hải quan về thủ tục hải quan, kiểm tra, giám sát, kiểm soát hải quan In effect 80/2009/NĐ-CP Nghị định số 80/2009/NĐ-CP Quy định xe ô tô của người nước ngoài đăng ký tại nước ngoài có tay lái ở bên phải tham gia giao thông tại Việt Nam Expired 102/2015/NĐ-CP Nghị định số 102/2015/NĐ-CP Về quản lý, khai thác cảng hàng không, sân bay Expired 152/2013/NĐ-CP Nghị định số 152/2013/NĐ-CP Quy định về quản lý phương tiện cơ giới do người nước ngoài vào Việt Nam du lịch Expired 87/2017/NĐ-CP Nghị định số 87/2017/NĐ-CP Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ Tài chính Expired 112/2014/NĐ-CP Nghị định số 112/2014/NĐ-CP Quy định về quản lý cửa khẩu biên giới đất liền In effect 59/2018/NĐ-CP Nghị định số 59/2018/NĐ-CP Sửa đổi, bổ sung một số điều của Nghị định số 08/2015/NĐ-CP ngày 21 tháng 01 năm 2015 của Chính phủ quy định chi tiết và biện pháp thi hành Luật hải quan về thủ tục hải quan, kiểm tra, giám sát, kiểm soát hải quan Expired 54/2014/QH13 LUẬT HẢI QUAN SỐ 54/2014/QH13 In effect 57/2015/NĐ-CP Nghị định số 57/2015/NĐ-CP Sửa đổi, bổ sung một số điều của Nghị định số 152/2013/NĐ-CP ngày 04 tháng 11 năm 2013 của Chính phủ quy định về quản lý phương tiện cơ giới do người nước ngoài đưa vào Việt Nam du lịch Expired 27/2011/NĐ-CP Nghị định số 27/2011/NĐ-CP Về cung cấp, khai thác, xử lý, sử dụng thông tin về hành khách trước khi nhập cảnh Việt Nam qua đường hàng không In effect
50/2018/TT-BTC
Circular No. 50/2018/TT-BTC promulgates information criteria and declaration forms for procedures related to departure, entry, and transit through air, sea, railway, road, and river border gates as stipulated in Government Decree No. 59/2018/NĐ-CP dated April 20, 2018.
In effect

Click a document to open. A red border = a relation that changes validity.