Circular No. 51/2025/TT-BTC stipulates procedures for electronic transactions in the tax field concerning exported, imported, transited goods and vehicles exiting, entering, or transiting the country.

CIRCULAR

Regulations on electronic transactions in the tax field for exported, imported, transited goods and means of transport exiting, entering, and transiting the country

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

Pursuant to the Law on Credit Institutions dated January 18, 2024;

Pursuant to the Law on Electronic Transactions dated June 22, 2023;

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

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the Customs Law dated June 23, 2014;

Pursuant to the Accounting Law dated November 20, 2015;

Pursuant to Decree No. 50/2014/NĐ-CP dated May 20, 2014 of the Government on state foreign exchange reserve management;

Pursuant to the Law on Information Technology dated June 29, 2006;

Pursuant to the Law on Administrative Sanctions dated June 20, 2012; and the Law Amending and Supplementing Certain Provisions of the Law on Administrative Sanctions dated November 13, 2020;

Pursuant to Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing implementation of certain provisions of the Law on Tax Administration; and Decree No. 91/2022/NĐ-CP dated October 30, 2022 of the Government amending and supplementing certain provisions of Decree No. 126/2020/NĐ-CP;

Pursuant to Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures under the National Treasury sector;

Pursuant to Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and vouchers; and Decree No. 70/2025/NĐ-CP dated March 20, 2025 of the Government amending and supplementing certain provisions of Decree No. 123/2020/NĐ-CP;

Pursuant to Decree No. 23/2025/NĐ-CP dated February 21, 2025 of the Government on electronic signatures and trust services;

Pursuant to Decree No. 45/2020/NĐ-CP dated April 8, 2020 of the Government on handling administrative procedures in an electronic environment;

Pursuant to Decree No. 52/2024/NĐ-CP dated May 15, 2024 of the Government on non-cash payments;

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;

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

The Minister of Finance issues this Circular regulating procedures for electronic transactions in the tax field for exported, imported, transited goods and means of transport exiting, entering, and transiting the country.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Circular regulates procedures for electronic transactions in the tax field for exported, imported, transited goods and means of transport exiting, entering, and transiting the country including:

a) Procedures for collecting and paying state budget revenues electronically for exported, imported, transited goods and means of transport exiting, entering, and transiting the country managed by customs authorities in accordance with the law;

b) Procedures for guaranteeing state budget revenue payments in accordance with the law for exported and imported goods through electronic means.

2. Electronic transaction procedures in the tax field for exported, imported, transited goods and means of transport exiting, entering, and transiting the country not covered under Clause 1 of Article 1 of this Circular shall be implemented in accordance with regulations on tax management, export tax, import tax laws, and other relevant laws.

Article 2. Applicability

1. Taxpayers as stipulated at point a and point b of Clause 1 of Article 2 of the Law on Tax Administration.

2. Customs authorities as stipulated at point b of Clause 2 of Article 2 of the Law on Tax Administration.

3. State Treasury at all levels.

4. Commercial banks, joint venture banks, wholly foreign-owned banks, branches of foreign banks operating in Vietnam, and other credit institutions established and operating in accordance with the Law on Credit Institutions (hereinafter referred to as banks), organizations providing payment intermediary services.

5. Other agencies, organizations, and individuals involved in electronic transactions in the tax field for exported, imported, transited goods and means of transport exiting, entering, and transiting the country as prescribed in this Circular.

Article 3. Explanation of Terms

In this Circular, the following terms are understood as follows:

1. "Guaranteeing state budget revenue payments electronically": refers to the form of issuing a letter of guarantee for taxes, late payment penalties, and other revenue items belonging to the state budget by banks through the transmission of data messages via the Customs Electronic Payment Gateway (hereinafter referred to as electronic tax guarantee).

2. "Paying taxes electronically" (hereinafter referred to as electronic tax payment): includes paying taxes, late payment penalties, fines, and other revenue items belonging to the state budget through electronic means.

3. "Customs Electronic Payment Gateway": is a system connecting, exchanging, verifying, and providing electronic information to facilitate electronic tax collection and payment, electronic tax guarantee between taxpayers, customs authorities, state treasury agencies, banks, and organizations providing payment intermediary services.

4. "Customs Electronic Information Portal": is an integrated portal between various information systems, applications, and related services for customs operations.

5. "Centralized Tax Accounting System": is a program application managing accounting operations for exported and imported goods' taxes and other revenues by customs authorities.

6. "Bank or organization providing payment intermediary services": is a bank or organization providing payment intermediary services where taxpayers pay state budget revenues in accordance with the Law on Tax Administration.

7. "Bank or organization providing payment intermediary services' information exchange gateway": is a system connecting and exchanging electronic information and data between banks or organizations providing payment intermediary services and the General Department of Customs to implement electronic tax collection and payment, electronic tax guarantee, and exchange electronic information about taxpayers as prescribed by the Law on Tax Administration.

8. "Bank or organization providing payment intermediary services cooperating with customs authorities for collection": is a bank or organization providing payment intermediary services that has connected with the Customs Electronic Payment Gateway for electronic tax collection and payment, electronic tax guarantee, hereinafter referred to as "bank/organization providing payment intermediary services cooperating for collection".

9. "Bank or organization providing payment intermediary services not cooperating with customs authorities for collection": is a bank that has not connected with the Customs Electronic Payment Gateway for electronic tax collection and payment, electronic tax guarantee, hereinafter referred to as "bank/organization providing payment intermediary services not cooperating for collection".

10. "Bank code used in electronic transaction activities in the tax sector": is a series of characters issued by the State Bank of Vietnam according to Circular No. 17/2015/TT-NHNN dated October 21, 2015, of the Governor of the State Bank of Vietnam on the bank code system used in banking operations and activities, and Circular No. 18/2023/TT-NHNN dated December 28, 2023, amending and supplementing certain provisions of Circular No. 17/2015/TT-NHNN.

11. The "cut off time" point: is the time when information transmission for tax revenue collection and payment to the state budget is temporarily suspended for reconciliation of daily tax revenue between customs authorities and banks, service providers of intermediary payment services.

Article 4. Principles of electronic transactions in the tax sector for exported, imported, transited goods and means of transport exiting, entering, or transiting the country.

1. Taxpayers who conduct electronic transactions in the tax sector as prescribed in this Circular must have the ability to access and use the Internet, have an email address, and possess a digital signature as stipulated in Article 6 of this Circular.

2. Taxpayers may choose one of the following methods to perform electronic tax payments:

a) Customs electronic payment gateway/software or tools provided by customs authorities through the Customs Electronic Payment Gateway;

b) Electronic payment services of banks or service providers of intermediary payment services.

3. If taxpayers choose electronic tax guarantee from banks, they shall follow the instructions of the banks.

4. Taxpayers may choose one of the following methods to establish state budget payment documents:

a) Taxpayers access the Customs Electronic Payment Gateway or software or tools provided by customs authorities;

b) Taxpayers access the electronic payment application of banks or service providers of intermediary payment services.

5. Customs authorities shall build, manage, and operate systems to receive and process tax data for exported, imported, transited goods and means of transport exiting, entering, or transiting the country, ensuring security, safety, confidentiality, and continuity.

Organizations and individuals participating in the exchange of information about electronic transactions in the tax sector must keep confidential taxpayer information in accordance with Article 99 of the Law on Tax Administration.

Article 5. Electronic transaction documents in the tax sector for exported, imported, transited goods and means of transport exiting, entering, or transiting the country.

1. Electronic documents include:

a) State budget payment documents in electronic form as prescribed in Decree No. 11/2020/NĐ-CP dated January 20, 2020, of the Government on administrative procedures under the National Treasury sector;

b) Electronic guarantees for amounts payable to the state budget issued by banks and sent to the Customs Electronic Payment Gateway;

c) Electronic documents under this provision must be digitally signed as stipulated in Article 6 of this Circular. In cases where accompanying documents are in paper form, they must be converted to electronic form in accordance with laws on electronic transactions.

2. Electronic documents as prescribed in this Circular have the same value as paper documents.

3. Storage of electronic documents shall be carried out in accordance with Article 21 of the Law on Electronic Transactions.

Article 6. Electronic transaction digital signatures in the tax field for exported, imported goods, transited goods, and vehicles exiting, entering, and transiting the country

1. In conducting electronic transactions in the tax field, taxpayers must use valid digital signatures in accordance with the laws on electronic transactions to sign electronic documents, except in the following cases:

a) Taxpayers who are individuals have not been issued a taxpayer code and have not received a digital signature;

b) Taxpayers choose the electronic tax payment method prescribed in point b, Clause 2, Article 4 of this Circular and implement it according to the laws on non-cash payments.

2. Taxpayers shall register their digital signatures with customs authorities in accordance with the laws on electronic transactions and tax management regulations to conduct electronic tax payments through the Customs Electronic Payment Gateway.

3. When there is a change in information registered with the customs authority, taxpayers shall update the information on the Customs Electronic Payment Gateway or send the updated information to the customs authority to update the system.

Chapter II

ELECTRONIC TRANSACTIONS IN THE TAX FIELD FOR EXPORTED, IMPORTED GOODS, TRANSITED GOODS AND VEHICLES EXITING, ENTERING, AND TRANSITING THE COUNTRY MANAGED BY CUSTOMS AUTHORITIES

Section 1

PROCEDURES FOR COLLECTING AND PAYING THE STATE BUDGET, GUARANTING TAXES THROUGH ELECTRONIC METHODS

Article 7. Electronic tax payment through the Customs Electronic Payment Gateway

1. Taxpayers shall prepare the payment document for the state budget

a) Taxpayers access the Customs Electronic Payment Gateway to check the amount due, select the state budget payment, and the system will assist in preparing the payment voucher for the state budget according to the model issued under Decree No. 11/2020/ND-CP. The taxpayer checks the information on the state budget payment document, selects a bank or intermediary payment service provider or State Treasury, and signs digitally to request the deduction for state budget payment.

If the tax payable is deposited into different accounts, separate payment vouchers for the state budget should be prepared corresponding to each account;

b) For amounts not listed on the Customs Electronic Payment Gateway that the taxpayer chooses to prepare the state budget payment document, the taxpayer shall fully complete the information on the state budget payment document, select a bank or intermediary payment service provider or State Treasury, and sign digitally to request the deduction for state budget payment;

c) In case the taxpayer pays customs fees, charges for goods, and vehicles transiting through multiple declarations, the taxpayer updates the representative declaration number 9999999999 (ten nines), the total amount of fees and charges payable on the payment voucher for the state budget and signs digitally to request the bank or intermediary payment service provider or State Treasury to deduct the payment for the state budget.

2. Processing of state budget payment documents prepared on the Customs Electronic Payment Gateway

a) The Customs Electronic Payment Gateway automatically generates a number or barcode on the state budget payment document and transmits the state budget payment information to the bank or intermediary payment service provider or State Treasury selected by the taxpayer for deduction;

b) Upon receiving the state budget payment document information, the bank or intermediary payment service provider shall transfer the funds into the State Treasury's account at the authorized collecting bank as stipulated in Article 56 of the Law on Tax Administration and immediately transmit the collection data to the Customs Electronic Payment Gateway; issue the state budget payment document to the taxpayer immediately after successfully completing the deduction for the state budget payment;

In case the procedure cannot be completed on the transaction day, the bank or intermediary payment service provider shall transfer before 10:00 AM on the next working day. For the last working day of the year, coordination with the authorized collecting bank is required to record and transmit the document on the last working day of the year;

c) Upon receiving the state budget payment document information, the State Treasury shall transfer the funds into the state budget revenue account and immediately transmit the collection data to the Customs Electronic Payment Gateway;

d) In case the account chosen by the taxpayer for deduction does not have sufficient funds or is not consistent with related information, the bank or intermediary payment service provider or State Treasury shall provide feedback to the taxpayer to correct and supplement the information and report back to the Customs Electronic Payment Gateway about the unsuccessful deduction request.

3. Checking the state budget payment information sent by the bank or intermediary payment service provider or State Treasury through the Customs Electronic Payment Gateway

a) The Customs Electronic Payment Gateway automatically reconciles the state budget payment information sent by the bank or intermediary payment service provider or State Treasury with the information prepared by the taxpayer as stipulated in Clause 1 of this Article; if the information matches, the centralized tax accounting system of the customs authority will automatically record the payment, confirm the completion of tax obligations, and calculate late payment penalties (if applicable) as prescribed.

In case the taxpayer pays customs fees, charges for goods, and vehicles transiting through multiple declarations, the centralized tax accounting system will automatically offset the fees and charges payable based on the principle that the declaration with the longest outstanding fee and charge period will be deducted first.

b) In case the information on state budget payment submitted by the bank or intermediary service provider or State Treasury sent through the Electronic Customs Payment Gateway is incorrect or incomplete, the Electronic Customs Payment Gateway will notify the error code to the bank, intermediary service provider, or State Treasury and refuse to update the payment information into the electronic data processing system of customs. After the bank, intermediary service provider, or State Treasury has corrected the information appropriately, the centralized tax accounting system of the customs authority will automatically record the liquidation of debt, confirm the completion of tax obligations, and calculate late payment fees (if applicable) as prescribed.

4. For the information on transferred funds sent by the collecting bank, the State Treasury shall record the accounting entries for the generated amounts into the state budget revenue account according to the laws on state budget, and simultaneously transmit the list of payment vouchers to the customs authority as prescribed.

5. Upon receiving the accounting entry information on tax payments sent by the State Treasury through the Ministry of Finance's data center, the centralized tax accounting system of the customs authority updates the information and records the accounting entries for transactions with the state budget according to the regulations.

6. In case there is a transmission system failure, units shall handle it according to the provisions of Article 15 of this Circular.

Article 8. Electronic Tax Payment Through Banks and Intermediary Service Providers

1. The taxpayer accesses the information exchange portal of the bank or intermediary service provider, selects the option to pay the state budget, and completes the state budget payment voucher according to the model issued under Decree No. 11/2020/NĐ-CP.

In case the taxpayer pays customs fees, goods fees, or transit transport fees for multiple declarations, the taxpayer shall follow Point c, Clause 1, Article 7 of this Circular.

2. The system of the bank or intermediary service provider verifies the information on the taxpayer's state budget payment voucher against the information queried on the Electronic Customs Payment Gateway.

a) If the information entered matches the information queried on the Electronic Customs Payment Gateway, the bank or intermediary service provider will deduct the amount from the taxpayer according to Point c, Clause 2, Article 7 of this Circular;

b) If the information entered does not match the information queried on the Electronic Customs Payment Gateway (except for the amount), the system of the bank or intermediary service provider will return the information to the taxpayer for correction and supplementation before deducting the amount according to Point c, Clause 2, Article 7 of this Circular.

If the entered information does not match the amount on the Electronic Customs Payment Gateway, the system of the bank or intermediary service provider will return the information to the taxpayer for correction and deduction according to Point c, Clause 2, Article 7 of this Circular;

c) If the taxpayer's entered information does not appear on the Electronic Customs Payment Gateway, the system of the bank or intermediary service provider will return the information to the taxpayer. The taxpayer shall check, correct, and supplement the information or provide feedback on the Electronic Customs Information Portal for support. The bank or intermediary service provider will deduct and transfer the amount according to Point c, Clause 2, Article 7 of this Circular;

d) In case the system fails to transmit the state budget payment information between the Electronic Customs Payment Gateway and the bank or intermediary service provider, the taxpayer provides the state budget payment voucher created on the Electronic Customs Information Portal, and the bank or intermediary service provider uses barcode scanning to obtain all information on the payment voucher and proceed with subsequent steps as prescribed in Point a, Clause 2, of this Article.

3. The electronic data processing system of customs checks the information sent by the bank or intermediary service provider and implements the provisions of Clauses 3, 4, 5, and 6 of Article 7 of this Circular.

Article 9. Electronic tax payment through banks with simultaneous collection agency agreements with State Treasury

1. The taxpayer accesses the information exchange portal of the bank and establishes a budget revenue payment voucher according to the form issued together with Decree No. 11/2020/NĐ-CP.

In case the taxpayer pays customs fees, goods fees, or transit transport fees for multiple declarations, the taxpayer shall follow Point c, Clause 1, Article 7 of this Circular.

a) In case the established information matches the information queried on the electronic customs payment gateway, the bank deducts the taxpayer's funds and immediately transmits the collection information to the electronic customs payment gateway;

b) In case the established information does not match the information queried on the electronic customs payment gateway (except for the amount information), the bank's system provides feedback to the taxpayer to modify and supplement the information before deducting the taxpayer's funds and immediately transmitting the collection information to the electronic customs payment gateway;

If the entered information does not match the amount on the Electronic Customs Payment Gateway, the system of the bank or intermediary service provider will return the information to the taxpayer for correction and deduction according to Point c, Clause 2, Article 7 of this Circular;

c) In case the taxpayer's established information is not found on the electronic customs payment gateway, the bank's system provides feedback to the taxpayer. The taxpayer checks, modifies, and supplements the information or responds on the electronic customs information portal before transferring funds and immediately transmitting the collection information to the electronic customs payment gateway;

d) In case the information on budget revenue payment cannot be transmitted between the electronic customs payment gateway and the bank, the taxpayer provides the budget revenue payment voucher established on the electronic customs information portal, the bank uses a barcode scanner to obtain all the information from the budget revenue payment voucher and proceeds with subsequent steps as stipulated in points a and b of Clause 1 of this Article;

đ) After receiving the inter-bank payment voucher, the bank checks the information on the transfer order, compares it with the information queried on the electronic customs payment gateway, and follows the procedures specified in points a, b, and c of Clause 1 of this Article. In case of errors or omissions, they shall be handled according to the provisions of Articles 16, 17, and 19 of this Circular;

e) In case the taxpayer pays multiple declaration fees for customs duties, goods fees, and transit transport means fees, the taxpayer shall follow point c of Clause 1 of Article 7 of this Circular;

2. The centralized tax accounting system automatically checks the information sent by the bank through the electronic customs payment gateway and follows the provisions of Clause 3 of Article 7 of this Circular;

3. Upon receipt of the information transferred by the bank, the State Treasury records the accounting entries for the generated amounts into the state budget revenue account or the customs authority's deposit account according to regulations, and simultaneously transmits the list of budget revenue payment vouchers to the customs authority according to regulations;

4. Upon receipt of the accounting entry information for tax payments sent by the State Treasury, the customs authority updates the information and records the accounting entries for settlement with the state budget according to regulations;

5. In case there is a malfunction in the data transmission system between the bank and the electronic customs payment gateway, the units shall follow the provisions of Article 15 of this Circular;

Article 10. Electronic tax payment through banks or service providers that have not coordinated with customs authorities

1. The taxpayer establishes a budget revenue payment voucher according to the form at Appendix I issued together with Decree No. 11/2020/NĐ-CP on the application system of the bank or service provider that has not coordinated with the customs authority;

In case the taxpayer pays customs fees, goods fees, or transit transport fees for multiple declarations, the taxpayer shall follow Point c, Clause 1, Article 7 of this Circular.

2. The bank or service provider that has not coordinated with the customs authority transfers the funds and fully transmits the transaction information on the budget revenue payment voucher to the bank where the State Treasury maintains its account;

3. The bank where the State Treasury maintains its account fully transmits the budget revenue payment voucher information to the electronic customs payment gateway and follows the provisions of Clauses 2, 3, 4, and 5 of Article 9 of this Circular.

Article 11. Issuance of Payment Receipts to the State Budget

1. The State Treasury, banks, or intermediary service organizations shall issue payment receipts to the state budget for taxpayers in accordance with Article 4 of Decree No. 11/2020/NĐ-CP; Article 31 of Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and receipts, amended and supplemented by Clause 17 of Article 1 of Decree No. 70/NĐ-CP dated March 20, 2025 of the Government amending and supplementing certain articles of Decree No. 123/2020/NĐ-CP.

2. In cases where taxpayers request the State Treasury at the place where their accounts are debited to issue a copy of the payment receipt or to restore the payment receipt, the State Treasury shall issue a copy of the payment receipt or restore the payment receipt in accordance with Decree No. 11/2020/NĐ-CP.

Article 12. Electronic Tax Guarantee

1. Guarantees for payments to the state budget for exported and imported goods shall be implemented in accordance with the Law on Tax Administration and the Law on Export Duties and Import Duties.

When issuing electronic tax guarantees, the collecting bank shall coordinate to:

a) Transfer information on the electronic tax guarantee letter through the Customs Electronic Payment Gateway. If the information on the electronic tax guarantee letter does not match (regarding taxpayer identification number, declaration form number, invoice number, or transport document number, guarantee number and code, and issuing bank's code for the tax guarantee letter), the customs electronic data processing system will reject the update of the tax guarantee information;

b) Provide the taxpayer with an electronic tax guarantee letter containing all necessary information for the taxpayer to declare on the customs declaration form.

2. The customs electronic data processing system shall verify the electronic guarantee information transferred by the collecting bank through the Customs Electronic Payment Gateway against the information declared by the taxpayer on the customs declaration form.

a) If the information matches (regarding taxpayer identification number, declaration form number, invoice number, or transport document number, guarantee number and code, and issuing bank's code for the tax guarantee letter), the customs electronic data processing system will automatically confirm the fulfillment of tax obligations using the guarantee;

b) If the information does not match, the system will not confirm the fulfillment of tax obligations using the guarantee and will provide feedback to the taxpayer explaining the reasons.

3. The collecting bank shall monitor the use of electronic tax guarantees on the Customs Electronic Payment Gateway.

4. In cases where the issuing bank requests to stop the use of a general guarantee (cancellation), the customs authority shall immediately cease the use of that general guarantee on the system upon receiving the request and notify the bank of the acceptance of the request and the time when the customs authority stops using the guarantee.

The customs authority will officially notify the bank of its approval to stop the general guarantee after all taxes, late payment fees, and fines (if any) from declarations that have used the general guarantee have been fully paid into the state budget.

5. Banks that have not coordinated to issue guarantees for payments to the state budget for exported and imported goods shall implement such guarantees in accordance with laws on tax administration and laws on export duties and import duties.

PART II

EXCHANGE AND PROCESSING OF ELECTRONIC TRANSACTION INFORMATION IN THE FIELD OF TAXATION FOR EXPORTED AND IMPORTED GOODS

Article 13. Information Exchange and Provision between Customs Authorities, Banks, and Service Providers for Payment Intermediation

1. Customs authorities provide information to serve guarantees, collection, and payment of state budget revenues through the Electronic Customs Payment Gateway.

a) Customs authorities are responsible for updating and supplementing complete, accurate, and timely general information, the list of State Treasury, the list of customs offices, the list of banks authorized to collect, the list of banks cooperating in collection, the list of service providers for payment intermediation cooperating with customs offices in collecting state budget revenues, the list of state budget revenue accounts, the list of sub-item codes (economic content codes) of the state budget classification;

b) Provide complete, timely, and accurate data on state budget payments on the Electronic Customs Payment Gateway including the following information: taxpayer's tax number, taxpayer's name, content of the amount payable, amount payable, currency, declaration form number, decision/notification number of the competent authority regarding the amount payable (if applicable), state budget revenue account name, chapter code and name, sub-item code and name, revenue office code and name, State Treasury code and name for accounting purposes;

c) Provide, publish, and update promptly all relevant information related to the list of banks cooperating in collection, connection standards, identification codes, and reference codes on the Electronic Customs Information Portal;

d) Provide some customs declaration information to serve international payments through the Electronic Customs Payment Gateway for banks cooperating in collection;

đ) Record deductions, confirm completion of tax obligations, and calculate late payment fees (if applicable) immediately upon receipt of electronic payment information from banks cooperating in collection, service providers for payment intermediation cooperating in collection, and the State Treasury transmitted through the Electronic Customs Payment Gateway;

2. Forms of Information Exchange and Provision

a) The exchange and provision of information between customs authorities and the State Treasury, other competent state agencies, banks, and service providers for payment intermediation shall be carried out through the transmission of electronic data between the Electronic Customs Payment Gateway and the Electronic Information Portal or the information exchange system of the State Treasury, competent state agencies, banks, and service providers for payment intermediation;

b) Establish an information connection system to provide electronic information ensuring security, safety, confidentiality, and continuity in accordance with Clause 7, Article 8 of the Law on Tax Administration;

3. After deducting the tax payer's funds, banks and service providers for payment intermediation shall immediately transmit the collected information data in the unified format (one message sent to the Electronic Customs Payment Gateway corresponding to each declaration form or multiple forms, each file or multiple files corresponding to one payment voucher) to the Electronic Customs Payment Gateway.

Article 14. Technical Connection Between the Electronic Customs Payment Gateway and the Bank Information Exchange System and Service Providers for Payment Intermediation

1. The General Department of Customs publicly discloses technical standards on its website (www.customs.gov.vn), the framework agreement for cooperation in state budget collection; the Electronic Customs Payment Gateway, and is responsible for updating if there are changes.

2. Banks and service providers for payment intermediation that meet the disclosed technical standards of the General Department of Customs submit a connection request to the General Department of Customs.

3. The connection request to the Electronic Customs Payment Gateway includes:

a) A letter requesting connection to the Electronic Customs Payment Gateway (in accordance with Form No. 01/KNNT-TTĐT issued together with this Circular);

b) Documentation proving compliance with the technical standards disclosed by the General Department of Customs.

4. Receiving and Processing Requests for Connection to the Electronic Customs Payment Gateway

a) Within ten working days from the date of receiving the connection request from banks and service providers for payment intermediation, the General Department of Customs will check the documents and notify the bank or service provider about whether the conditions for connecting to the Electronic Customs Payment Gateway are met or not, or request additional information according to Form No. 02/TBKN-TTĐT issued together with this Circular;

b) If the conditions for connection are met, from the date the General Department of Customs notifies the successful connection, the bank or service provider for payment intermediation will proceed with technical connection procedures with the Electronic Customs Payment Gateway;

c) After successfully completing the technical connection, the General Department of Customs will conduct an on-site inspection of the technical standard compliance at the bank or service provider for payment intermediation and sign an Inspection Report. If the Inspection Report shows compliance with the connection standards, the General Department of Customs will sign an agreement with the bank or service provider for payment intermediation. If the Inspection Report shows non-compliance with the connection standards, the General Department of Customs will issue a notification refusing to sign the agreement and specify the reasons;

Within five working days from the date of signing the Inspection Report with a satisfactory result, the General Department of Customs and the bank or service provider for payment intermediation will agree on the content and time for signing the agreement;

d) At the latest within ten working days after signing the agreement, the General Department of Customs will publicly announce the updated list of participating banks and service providers for payment intermediation connected to the Electronic Customs Payment Gateway (hereinafter referred to collectively as participating organizations) on the website (www.customs.gov.vn); the Electronic Customs Payment Gateway.

5. Changes and Supplemental Information in Agreements Already Signed

a) During the exchange and provision of information, participating organizations connected to the Electronic Customs Payment Gateway that have changes or supplements to the signed agreements must send a letter according to Form No. 01/KNNT-TTĐT issued together with this Circular along with relevant documents concerning the changes to the General Department of Customs within ten working days from the date of change occurrence.

b) In case changes relate to the signed agreement text, both parties must sign an annex to the supplementary agreement text;

c) In case changes relate to technical standards affecting connection, the General Department of Customs may re-examine the actual situation at the bank or intermediary payment service provider regarding the connection standards before signing an annex to the supplementary agreement text;

d) Within five working days from the date of receiving complete additional information (if any) or signing the inspection record with satisfactory results, the General Department of Customs and the organization that has participated in the connection shall unify the content and time for signing the supplementary agreement;

6. Disconnecting from the Electronic Payment Gateway

a) In case the organization that has connected to the Electronic Payment Gateway temporarily suspends/stops providing services related to tax collection and payment, then:

The organization that has connected must notify the relevant taxpayer and the General Department of Customs in writing thirty days prior to the suspension/cessation of service (in the case of temporary suspension, the specific date of suspension and the expected date of resumption of operation must be clearly stated). In the event of cessation of service, both parties shall sign a termination record within ten working days from the date the General Department of Customs receives the notification of cessation of service from the organization that has connected;

Upon receipt of the notification of temporary suspension/cessation of service from the organization that has connected, the General Department of Customs shall implement the suspension/disconnection and publicly announce on the Electronic Information Portal (www.customs.gov.vn); the Electronic Payment Gateway;

b) The General Department of Customs shall proactively suspend/terminate the connection between the Electronic Payment Gateway and the information exchange system of the organization that has connected in the following cases:

b.1) In case the organization that has connected is dissolved; has its business registration certificate revoked or establishment permit or other permits related to its operations revoked; or is declared bankrupt according to the law, from the date of issuance of the notice by the competent authority, the General Department of Customs shall terminate the connection between the Electronic Payment Gateway and the information exchange system of the organization that has connected;

b.2) In case through inspection, the General Department of Customs finds that the organization that has connected does not meet the technical standards published by the General Department of Customs; or violates the connection regulations; or violates the rules on information exchange and provision to serve state budget revenue collection of the General Department of Customs; or violates the laws on electronic transactions;

Based on the level of violation found during inspection, the General Department of Customs has the right to temporarily suspend or terminate the connection between the Electronic Payment Gateway and the information exchange system of the organization that has connected;

b.3) When proactively suspending/terminating the connection, the General Department of Customs shall send a written notice to the organization that has connected to be informed and to cease the connection with its information exchange system, while simultaneously publicly announcing on the Electronic Information Portal (www.customs.gov.vn) and the Electronic Payment Gateway.

Article 15. Handling Information When Customs Authority Systems, State Treasury, Banks, and Payment Service Providers Collaborate to Collect Revenue Encounter Technical Issues

1. The customs authority, state treasury, banks involved in revenue collection, and payment service providers must register internal emails to notify information related to national budget revenue collection.

2. In case of system failure, the parties involved are responsible for identifying the cause of the issue and must internally notify each other and the taxpayer within one working hour to address the problem.

3. Based on the proof of national budget revenue payment provided by the taxpayer and the information from the bank, payment service provider, and state treasury, the customs authority managing the revenue collection will confirm the completion of tax obligations.

4. After resolving the transmission issues, the bank, payment service provider, and state treasury shall transmit all collected revenue information, including payment receipts, to the taxpayer through the electronic customs payment gateway as prescribed.

5. Upon receiving payment information through the electronic customs payment gateway, the customs authority shall process the deduction of the taxpayer's debt.

Article 16. Verification of Data and Handling Errors and Omissions in the Comparison Between the Customs Authority and Banks, Payment Service Providers

1. Content of Verification

a) Detailed comparison of information on national budget revenue payment vouchers, fee and charge payment vouchers with all relevant details on payment messages;

b) Total number of national budget revenue payment vouchers, customs fees, goods transit charges, total amount according to the national budget classification or type of fee and charge, detailed by customs authority, local state treasury, or management agency; reconciliation statement;

c) Detailed comparison of tax guarantee information (including individual and general guarantee message information) with all details recorded on the tax guarantee letter as stipulated by the Tax Administration Law, Export Tax Law, and Import Tax Law;

d) Total number of various tax guarantees, total amount, detailed by customs authority;

đ) Reconciliation information should be prepared according to Form No. 03/BKĐCNS-NH (for tax payments) or Form No. 04/BKĐCPHI (for fees) issued together with this Circular.

2. Scope of Verification: The General Department of Customs and the head office of the collaborating bank, payment service provider must verify all information and exchange information through the electronic customs payment gateway with the bank and payment service provider systems.

All information on national budget revenue payment receipts, dedicated account deposit payment receipts for fees and charges, and other revenues, and tax guarantee information generated from 16:00:00 hours of the previous working day to 16:00:00 hours of the current working day according to the time of the electronic customs payment gateway.

3. Method of Verification: The customs authority and the collaborating bank, payment service provider must verify and exchange information electronically through the electronic customs payment gateway. In case of discrepancies, both parties must cooperate to resolve them.

4. Time of Verification:

Daily verification: carried out after 16:00:00 hours of the verification day. The content of verification is as prescribed in Clause 1 of this Article.

In case the verification day falls on a holiday, the system of all parties will automatically handle it, and if there are discrepancies, they must be resolved on the next working day.

On the last day of the year, all information on national budget revenue payment receipts generated up to 23:59:59 hours of the working day according to the time of the electronic customs payment gateway must be verified.

5. Handling Results of Verification:

a) If the verification information matches correctly: the customs authority confirms with the bank and payment service provider through the electronic customs payment gateway;

b) If the verification information does not match correctly: the parties must review, determine the cause, and resolve until the information matches;

c) If the customs authority managing the revenue collection does not receive the national budget revenue payment receipt information transferred by the state treasury within three working days:

c1) Notify the bank or payment service provider about not receiving the payment receipt information from the state treasury;

c2) The bank or payment service provider has the responsibility to clarify the reason for not transferring the payment information to the state treasury, explain to the customs authority about the non-transfer of payment information, and pay any late payment penalties (if caused by the bank or payment service provider's subjective fault) according to the laws on tax administration, and rectify the consequences of their violation.

6. Handling the Comparison of Payment Information Transmitted Through the Electronic Customs Payment Gateway by the Bank or Payment Service Provider with the State Treasury's National Budget Revenue Payment Voucher Statement:

a) Each day, the customs authority assigns staff to check the search functions on the centralized accounting system, review the revenue collected by the collaborating bank that has been transmitted through the electronic customs payment gateway, reconcile the payable amounts with the state treasury's payment receipt information statement to identify delayed transfers by the bank or payment service provider; notify the bank of the payment receipts for which no national budget revenue payment information was received from the state treasury.

Cooperate with the bank or payment service provider to check the national budget revenue payment vouchers established by the taxpayer when encountering technical issues.

b) Branches of banks or organizations providing payment intermediary services shall cooperate with the customs authority to process delayed payments into the state budget at the remitting location.

c) Banks or organizations providing payment intermediary services that violate the time for transferring funds as prescribed, and have been reminded by the customs authority but fail to rectify the situation, the General Department of Customs shall officially notify the cessation of cooperation in collection and handle according to the provisions of the law.

7. Branches of banks or organizations providing payment intermediary services that have not cooperated in collecting at the place where the taxpayer's request is implemented shall cooperate with the collecting bank or the State Treasury to review and adjust any errors or omissions in the information on the documents submitted to the state budget.

Article 17. Reviewing and adjusting accounting information for tax revenue collection and handling errors or omissions in reconciliation between relevant parties.

1. Principles for handling errors or omissions.

a) The unit where the error or omission occurs shall bear responsibility and take the initiative to determine the cause of the error or omission, remedy the consequences, and send electronic inquiries to related units for coordination and handling according to regulations.

b) Excess or insufficient transfers compared to the taxpayer's state budget submission documents shall be handled according to the regulations on errors or omissions arising during the accounting process.

In cases of excess transfers and requests for refunds, it must ensure that they do not affect the declaration already processed by the customs authority for debt deduction, confirmation of tax obligation fulfillment, and clearance or release of goods.

c) In all adjustment cases, once the state budget receipt and payment documents have been transmitted from the State Treasury to the customs authority, the adjustment documents or returned documents must be transmitted to the revenue collection agency for monitoring to prevent abuse or loss of budget revenue.

d) In cases where the bank or organization providing payment intermediary services makes an error or omission in excess transfers compared to the taxpayer's requirements, and the customs authority has used the payment information for accounting, debt deduction, confirmation of tax obligation fulfillment, and clearance of goods, the bank or organization providing payment intermediary services shall be responsible for sending an electronic inquiry to the customs authority regarding the excess transfer. The customs authority shall check the inquiry information provided by the bank or organization and send the inquiry information to the State Treasury for coordinated handling according to regulations.

e) Banks or organizations providing payment intermediary services that have cooperated in collections and have made errors or omissions leading to delayed transfers into the state budget shall bear responsibility and take the initiative to determine the cause of the error or omission, remedy the consequences for the state budget, and simultaneously send letters of inquiry or notifications to the customs authority and the collecting bank for coordination and handling.

f) In cases where there are errors or omissions in electronic guarantee information, the bank must send information to cancel the guarantee and issue a new electronic guarantee letter to replace the canceled one.

The new guarantee letter must include all required contents as prescribed, and its validity period must cover the validity period of the proposed canceled guarantee letter, and the amount must be equal to or greater than the amount of tax that was guaranteed.

2. Responsibilities of the taxpayer.

a) When the taxpayer discovers errors or omissions in the information declared on the state budget submission documents, the taxpayer shall submit a request for adjustment of state budget revenue to the customs authority for verification and adjustment according to Article 19 of this Circular.

b) In cases where the bank or organization providing payment intermediary services transfers an excess amount compared to the taxpayer's requirements, the taxpayer shall cooperate with the bank or organization providing payment intermediary services to send an inquiry to the customs authority where the declaration was opened for verification and handling according to the guidance in point d, clause 1 of this Article.

3. Responsibilities of banks or organizations providing payment intermediary services that have not cooperated in collections.

Banks or organizations providing payment intermediary services that have not cooperated in collections but have transferred funds and state budget submission information to the collecting bank or the State Treasury, if errors or omissions are discovered, shall cooperate with the receiving unit to conduct reviews and adjustments.

4. Responsibilities of banks and organizations providing payment intermediary services that have cooperated in collections.

a) Banks or organizations providing payment intermediary services that have cooperated in collections and have transferred funds and state budget submission information to the collecting bank, if errors or omissions are discovered, shall prepare a letter of inquiry to send to the collecting bank for review and adjustment.

b) In cases where the bank or organization providing payment intermediary services has transferred funds and state budget submission information to the collecting bank, and simultaneously transferred payment information to the Electronic Customs Payment Gateway and it has been accounted for, deducted, and confirmed as tax obligation fulfillment, if errors or omissions are discovered, the bank or organization providing payment intermediary services shall send an electronic inquiry to the customs authority where the declaration was opened to confirm the state budget revenue information, while also sending the collecting bank to conduct reviews and adjustments to ensure that it does not affect the debt processing of the cleared consignment.

c) In cases where the bank or organization providing payment intermediary services transfers an excess amount compared to the taxpayer's requirements, the bank or organization providing payment intermediary services shall send an electronic inquiry confirming the excess amount to the customs authority where the declaration was opened for verification and handling according to the guidance in point b and point d, clause 1 of this Article.

5. Responsibilities of the collecting bank.

a) If funds and state budget submission information have been transferred to the State Treasury, and the bank discovers errors or omissions, it shall prepare a letter of inquiry to send to the State Treasury for review and adjustment.

b) Upon receiving an inquiry letter from the bank or organization providing payment intermediary services, the collecting bank shall conduct the review and simultaneously send the adjusted information to the State Treasury for correction of errors or omissions.

c) In case the bank transfers funds for collection on behalf of another party, simultaneously transferring information on state budget payments to the Electronic Customs Payment Gateway and being recorded, debited, and confirmed as fulfilling tax obligations, if errors or omissions are discovered, a letter of inquiry shall be sent to the customs authority where the state budget revenue was confirmed, and the State Treasury will adjust based on the customs authority's inquiry.

d) In case the bank makes errors or omissions in transferring excess funds compared to the taxpayer's request or the service provider's requirements, the bank sends the inquiry information to the customs authority where the excess payment was made and requests confirmation from the State Treasury that the excess amount has been transferred; the customs authority where the excess payment was made will review and handle according to the guidance provided in point d, Clause 1 of this Article.

6. Responsibilities of the customs authority

a) When the customs authority discovers errors or omissions from the information received from the State Treasury, if the information has been recorded by the State Treasury, the customs authority that opened the declaration form has recorded, debited, and confirmed the fulfillment of tax obligations or has recorded the receipt of tax payments, the customs authority will issue a request for adjustment to the State Treasury and the customs authority where the taxpayer mistakenly paid to adjust the accounting records of tax payments.

In case the customs authority receives a list of state budget payment vouchers from the State Treasury but with incorrect collecting authorities or incorrect State Treasuries holding the accounts, the customs authority receiving the list of state budget payment vouchers will conduct an inquiry, send a written request to the State Treasury to adjust the state budget payment vouchers to the correct collecting authorities and the correct State Treasuries holding the accounts.

b) Based on the inquiry letter regarding pending accounts at the State Treasury from the customs authority, the customs authority will determine and supplement the information on tax payment accounting in the inquiry letter and send it to the State Treasury to adjust the accounting information on tax payments.

c) In case the bank or service provider makes errors or omissions in transferring excess funds compared to the taxpayer's request, based on the confirmation from the customs authority where the state budget revenue was received, the bank will send the State Treasury to conduct an inquiry and refund.

7. Responsibilities of the State Treasury

a) After recording state budget receipts and transferring the information to the customs authority, if errors or omissions are discovered, the State Treasury is responsible for adjusting the information and sending the adjustment vouchers to the customs authority to ensure that the management information is adjusted without affecting the debt settlement of goods that have been cleared.

b) Upon receiving inquiries from relevant agencies (customs authority, collecting bank, cooperating bank, non-cooperating bank), the State Treasury will review and respond to the inquiring agency. If the inquiry involves revenue managed by the customs authority, the State Treasury will send the information to the customs authority to adjust the state budget revenue receipt information.

c) The State Treasury is responsible for issuing inquiry letters for revenues already recorded in the pending accounts of the customs authority to allow the customs authority to supplement the accounting information on state budget revenue receipts.

d) In case the bank or service provider transfers excess funds compared to the taxpayer's request, based on the inquiry information sent by the customs authority, the State Treasury will implement refunds according to regulations.

8. In cases where the systems of all parties support electronic inquiry procedures, when the bank or service provider transfers excess funds compared to the taxpayer's request, the related units will carry out:

a) The bank or service provider sends an inquiry through the Electronic Customs Payment Gateway.

b) The customs authority sends the inquiry to the State Treasury for joint inquiry and handling to adjust the state budget revenue.

c) The State Treasury will base its actions on the inquiry from the bank and the results of the inquiry sent by the customs authority through the Electronic Customs Payment Gateway to make adjustments according to regulations.

Article 18. Exchange and processing of information between taxpayers and customs authorities

1. Establishment, submission and provision of results for processing electronic tax payment record review requests from taxpayers to customs authorities

Taxpayers access the Electronic Payment Gateway/Information Portal to establish online electronic adjustment documents for state budget payments at the Information Portal chosen by the taxpayer, sign electronically and submit to the customs authority.

2. Processing and notification of results for review requests:

a) Processing of review request files

a.1) Within 01 (one) working day from the date of receipt of the electronic review request file, the customs authority sends the Notification of Processing Taxpayer's Electronic Review Request File in accordance with the Law on Tax Administration and guiding documents for the Law on Tax Administration;

a.2) During the process of handling the electronic review request file, if additional information or supplementary documents are required, the customs authority sends the Notification of Explanation and Supplementary Information/Documents (in form number 01/TB-BSTT-NNT issued together with Decree No. 126/2020/NĐ-CP) to the taxpayer.

The Electronic Payment Gateway receives the explanatory documents and supplementary information/documents submitted by the taxpayer for the received electronic review request file.

b) Provision of results for review requests

The customs authority checks, establishes the paper requesting adjustment of state budget revenue sent to the State Treasury as the basis for accounting adjustment, and sends the result of the review request file resolution. In cases where there is a notice not to adjust the information, the content of non-adjustment of state budget revenue information shall be clearly stated.

The reviewed and processed review number is updated by the customs authority in the centralized tax accounting system.

3. Electronic transaction procedures in the field of taxation for exported, imported, transited goods and means of transport exiting, entering, or transiting the country, which are not covered by Clause 1 and Clause 2 of this Article (such as declaration of taxes, exemption from taxes, reduction of taxes, refund of taxes, extension of tax payment deadlines, etc.) shall be carried out in accordance with the provisions of laws and regulations on tax administration, current export tax laws, and import tax laws.

Article 19. Implementation of review, adjustment of information, and handling of errors and omissions in electronic tax guarantee information in comparison among related parties

1. Principles for handling errors and omissions: The principles for handling are implemented in accordance with Clause 1 of Article 17 of this Circular.

2. Responsibilities of the taxpayer.

When discovering incorrect or missing information on guarantees provided by cooperating banks, then:

a) Request the customs authority to recheck the guarantee information transferred by the bank to the customs authority;

b) Notify the issuing bank about the discrepancy in the guarantee information, and request the bank to amend, supplement, or replace the guarantee information list.

3. Responsibilities of cooperating banks

Banks have the responsibility to recheck the guarantee information that has been issued or reported by the customs authority or the taxpayer as having errors or omissions, and implement:

a) In case of discrepancies between the guarantee letter information provided to the taxpayer and the information sent to the customs authority, provide accurate guarantee letter information to the taxpayer for declaration;

b) In case of errors or omissions in the content of the issued guarantee letter, request the issuance of a cancellation message for the guarantee letter and issue a new guarantee letter in compliance with Clause 1 of Article 17 of this Circular.

4. Responsibilities of customs authorities:

a) In case the taxpayer discovers errors or omissions in the guarantee information provided by the cooperating bank, the customs officer responsible for opening the declaration assists the taxpayer in checking and identifying the erroneous guarantee information;

b) Check the cancellation request message, if accepting the cancellation of the electronic guarantee, then cancel the guarantee and accept the new guarantee in compliance with Clause 1 of Article 17 of this Circular.

Chapter III

IMPLEMENTING PROVISIONS

Article 20. Repeal certain Articles, Clauses, and forms in Circular No. 184/2015/TT-BTC dated November 17, 2015, issued by the Minister of Finance on procedures for declaration, guarantee, payment of taxes, late payment fees, fines, fees, and other charges for exported, imported, and transiting goods and vehicles exiting, entering, or transiting.

1. Repeal Clause 3, Clause 4, Clause 5 of Article 2; Article 6; Article 7; Clause 3, Clause 4, Clause 5 of Article 17; Clause 3, Clause 4, Clause 5 of Article 18; Clause 4, Clause 5, Clause 6 of Article 19; Article 22; Article 25; Article 26 and Article 27.

2. Repeal Form 01/BKNT (Declaration form for tax payment) and Form C1-02/NS (Payment voucher to the State budget).

Article 21. Effective Date

1. This Circular takes effect from August 7, 2025.

2. Organizations that have participated in cooperation with customs authorities before this Circular takes effect shall continue to implement such cooperation with customs authorities.

3. During implementation, if laws and regulations cited in this Circular are amended, supplemented, or replaced, they shall be applied according to the amended, supplemented, or replaced documents.

 

 Respectfully submitted to: General Customs Department

<1. In case of requesting connection to the Customs Electronic Payment Gateway>

Pursuant to<Central Bank regulations; electronic transaction regulations; regulations on collection and payment to the State budget; tax management regulations... currently in force>

Based on technical standards publicly disclosed by the customs authority on its official website (       ); the Customs Portal updated until …/…/……

<Bank/Organization name> believes it can meet the regulations and technical standards publicly disclosed by the General Customs Department, specifically:

..........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................

..........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................

By this document,<Bank/Organization name> we request the customs authority to review the attached documents and provide us with a notification regarding whether the submitted documents meet the conditions for connecting to the Customs Electronic Payment Gateway.

Should the customs authority require additional information, please contact:

- Mr./Ms.:

- Position:

- Email address:

- Contact phone number:

<Bank/Organization name> We commit to comply with all relevant regulations and procedures in implementing the cooperation in collecting the State budget.

<2. In case of changing or supplementing information agreed upon>

Based on the agreement document for connecting to the Customs Electronic Payment Gateway<agreement number/date>, <Bank/Organization name> has changed or supplemented specific information:

..........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................

..........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................

By this document,<Bank/Organization name> we request the customs authority to review the attached documents to update the information or sign a supplementary agreement.

Should the customs authority require additional information, please contact:

- Mr./Ms.:

- Position:

- Email address:

- Contact phone number:

Respectfully./.

 

Note: Contents within <> are examples or explanations. Choose either Case 1 or Case 2.

 

 

NOTICE

Regarding the connection request to the Customs Electronic Payment Gateway being compliant/non-compliant or requiring information supplementation

Pursuant to<Central Bank regulations; electronic transaction regulations; regulations on collection and payment to the State budget; tax management regulations... currently in force>

Based on the connection request document<request number/date, supplementary information document number/date> issued<Bank/Organization name> and supporting documents (if any) proving compliance with the technical standards publicly disclosed by the General Customs Department.

The customs authority hereby informs as follows:

<1. In case the request is compliant>

1. The connection request of <Bank/Organization name> to the Customs Electronic Payment Gateway complies with the technical standards requirements.

2. We request<Bank/Organization name> to cooperate with the customs authority to complete the technical connection procedures as stipulated.

3. The point of contact at the customs authority for coordination and cooperation:

- Mr./Ms.:

- Position;

- Email address:

- Contact phone number:

<2. In case the request is non-compliant>

1. The connection request of<Bank/Organization name> to the Customs Electronic Payment Gateway does not comply with the technical standards requirements.

2. Specific reasons for non-compliance with the technical standards requirements:

3. If clarification is needed, please contact directly the customs authority via<Bank/Organization name> <Email address, phone number>for further details. <3. In case of information supplementation>

During the review of the connection request of

to the Customs Electronic Payment Gateway, to ensure accurate determination of the conditions for compliance with the technical standards for connection, we request the entity to supplement the following information: <Bank/Organization name> <List of information to be supplemented>The customs authority hereby notifies

to be aware and act accordingly.<Bank/Organization name> - <Bank/Organization>;

 

are examples or explanations. Choose Case 1, 2, or 3 based on the processing result. < > BANK/ORGANIZATION

 

 

Serial number: …Kept at …

From date …to date …

Declaration form

04/BKĐC-PHI

..........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................

 

 

Serial number: …Kept at …

Fee and charge declaration form

Declaration form

04/BKĐC-PHI

..........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................