Circular No. 85/2026/TT-BTC on classification of goods and analysis for classifying exported and imported goods.

 

CIRCULAR

Regulations on classification of goods, analysis for classifying exported and imported goods

 

Pursuant to the Law on Customs No. 54/2014/QH13;

Pursuant to the Law on Export Duties and Import Duties No. 107/2016/QH13;

Pursuant to the Law Amending and Supplementing Certain Articles of the Law on Bidding, the Law on Investment under Public-Private Partnership, the Law on Customs, the Law on Value Added Tax, the Law on Export Duties and Import Duties, the Law on Investment, the Law on State Investment, and the Law on Management and Use of State Property No. 90/2025/QH15;

At the proposal of the Minister of Industry and Trade;

Pursuant to the Law on Product Quality and Goods Quality No. 55/2007/QH12 amended and supplemented by Law No. 35/2018/QH14 and Law No. 78/2025/QH15;

Pursuant to Decree No. 08/2015/NĐ-CP detailing and providing implementation measures for the Law on Customs regarding customs procedures, inspection, supervision, and control, amended and supplemented by Decree No. 167/2025/NĐ-CP;

Pursuant to Decree No. 134/2016/NĐ-CP detailing implementation of certain articles of the Law on Export Duties and Import Duties, amended and supplemented by Decrees No. 18/2021/NĐ-CP and No. 182/2025/NĐ-CP;

Pursuant to Decree No. 20/2006/NĐ-CP detailing the Law on Commerce regarding commercial inspection service business, amended and supplemented by Decree No. 125/2014/NĐ-CP;

Pursuant to Decree No. 69/2018/NĐ-CP of the Government detailing certain provisions of the Law on Foreign Trade Management;

Pursuant to Decree No. 29/2025/NĐ-CP stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance, amended and supplemented by Decree No. 166/2025/NĐ-CP;

Implementing the Protocol on the Implementation of the Harmonized Tariff System of the Association of Southeast Asian Nations (ASEAN);

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

The Minister of Finance issues this Circular on the classification of goods, analysis for classifying exported and imported goods.

Article 1. Scope of Regulation and Applicability

1. This Circular stipulates the classification of goods, analysis for classifying exported and imported goods, construction and use of databases on the List of Exported and Imported Goods of Vietnam.

2. The declarant, customs authorities, customs officers, and other organizations and individuals when performing tasks related to the classification of goods, analysis for classifying exported and imported goods, construction and use of databases on the List of Exported and Imported Goods of Vietnam shall be the subjects implementing this Circular.

Article 2. Interpretation of Terms

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

1. The International Convention on the Harmonized Commodity Description and Coding System (hereinafter referred to as the HS Convention) is the Convention adopted on June 14, 1983, in Brussels, Belgium, by the Council of Cooperation of Customs Administrations, now known as the World Customs Organization (WCO), concerning the "Harmonized Commodity Description and Coding System".The Harmonized Commodity Description and Coding System of the World Customs Organization (hereinafter referred to as the HS System) is a system comprising categories of goods, subcategories of goods, relevant codes, legal notes to Parts, Chapters, Subheadings, and General Rules.

2. The Harmonized Commodity Description and Coding System of the World Customs Organization (hereinafter referred to as the HS List) is a list of categories of goods (four-digit code), subcategories of goods (six-digit code), legal notes to Parts, Chapters, Subheadings systematically arranged corresponding to the name, description, and code of goods.General Rules

3. are general rules for interpreting the HS System to classify goods into specific categories or subcategories.Legal Notes

4. are explanations attached at the beginning of each Part, Chapter of the HS List explaining the scope and content of Parts, Chapters, and Subheadings.The Harmonized Tariff System of the Association of Southeast Asian Nations (hereinafter referred to as the AHTN List) is a list of goods of ASEAN countries based on the HS System of the World Customs Organization.

5. Detailed Explanatory Notes to the HS Listare general and detailed explanations about the scope and content of Parts, Chapters, Groups, and Subheadings of the HS List.

6. Supplementary Explanatory Notes to the AHTN List (SEN)are appendices to the Protocol on the Implementation of the AHTN List to explain the scope and content of subcategories in the AHTN List established by ASEAN countries.

7. Compilation of Classification Opinions of the WCOis a document compiling decisions on the classification of goods that have been approved by the HS Committee of the World Customs Organization.

8. Analysis of Goodsis the process where the customs inspection authority uses machinery and technical equipment to analyze samples of exported and imported goods:

9. a) To determine the composition, structure, physical and chemical properties, and utility as the basis for classifying goods according to the List of Exported and Imported Goods of Vietnam;b) To check and evaluate technical criteria of goods, determine quality standards of goods according to national standards, technical regulations issued by state management agencies or international standards for the requesting unit to make decisions on clearance of goods.

10. Inspection and Testing of Goodsis the process where the customs authority requests inspection and testing at inspection and testing organizations as prescribed by law to determine the structure, composition, physical and chemical properties, and utility of goods according to the requirements of the customs authority to determine the name and code of exported and imported goods.

a) Determine the components, structure, physical and chemical properties, and functions as the basis for classifying goods according to the Vietnamese Export and Import Goods Classification List;

b) Check and evaluate the technical criteria of the goods, determine the quality standards of the goods based on national standards or technical regulations issued by state management agencies, or international standards, for the requesting unit to analyze as the basis for deciding to clear the goods through customs;

11. Inspection and testing of goodsis the act of the customs authority requesting inspection and testing at organizations conducting such activities in accordance with the provisions of the law to determine the structure, components, physical and chemical properties, and functions of the goods as required by the customs authority to identify the name and commodity code of exported and imported goods;

Article 3. Analysis for Classification of Goods

1. In cases where the customs authority does not have sufficient grounds to determine the accuracy of the classification of goods declared by the declarant, it shall conduct analysis and examination of the goods in accordance with Clause 5, Article 29 of Decree No. 08/2015/ND-CP detailing and providing implementation measures for the Law on Customs regarding customs procedures, inspection, supervision, and control, as amended and supplemented by Clause 15, Article 1 of Decree No. 167/2025/ND-CP.

2. In cases where the customs examination agency does not have the conditions to perform analysis on certain technical criteria or requires verification analysis, it shall use the services of examination and testing organizations in accordance with the law to serve as the basis for implementation.

3. To classify goods, the declarant may use the services of examination organizations in accordance with the law or the database on the List of Exported and Imported Goods of Vietnam to determine information about the composition, physical and chemical properties, functions, and uses of exported and imported goods and shall be responsible for the accuracy and legality of the provided documentation.

Article 4. Principles for Classifying Goods

1. Each item has a unique code according to the List of Exported and Imported Goods of Vietnam.

2. When classifying exported and imported goods, the following must be adhered to:

a) Article 26 of the Law on Customs No. 54/2014/QH13; Clause 16 of Decree No. 08/2015/ND-CP;

b) The List of Exported and Imported Goods of Vietnam;

c) Export Tariff Schedule, Import Tariff Schedule;

d) Six (six) general rules explaining the classification of goods under the Harmonized System of Description and Coding of Goods;

e) Guidance contents stipulated in this Circular.

Article 5. Utilization of Classification Results

1. The results of classifying goods are used to apply management policies for goods based on implementing regulations concerning conditions, procedures, and documents applicable to the List of Prohibited Exported Goods, Temporarily Suspended Exported Goods; the List of Prohibited Imported Goods, Temporarily Suspended Imported Goods; the List of Exported and Imported Goods subject to permits issued by competent state agencies; the List of Goods subject to specialized inspections that are effective at the time of declaration registration.

2. The results of classifying goods are used to apply tax rates for items based on implementing regulations stipulated in the applicable Export Tariff Schedules and Import Tariff Schedules at the time of declaration registration and conditions, procedures, and documents required to apply the prescribed tax rates under legal documents on taxation for exported and imported goods.

Article 6. Classification and Application of Tax Rates for Certain Special Cases

1. In cases where goods are classified according to the provisions of Article 4 of this Circular but the unique code according to the List of Exported and Imported Goods of Vietnam cannot be determined, the following documents shall be used:

a) Detailed Explanations of the HS List;

b) Compilation of WCO Classification Opinions;

c) Supplementary Explanations of the AHTN List;

d) Database on the List of Exported and Imported Goods of Vietnam.

2. In cases where there are differences in the description of goods in the List of Exported and Imported Goods of Vietnam compared to the descriptions in the HS List and the AHTN List, the direct application of the descriptions in the HS List and the AHTN List for classification shall be applied, and guidance on classification shall follow the principle of applying international agreements to which Vietnam is a member.

3. In cases where the provisions of Article 4 and Clause 1 of Article 6 of this Circular are insufficient to determine the name and description of goods according to the List of Exported and Imported Goods of Vietnam, criteria, standards, and specifications issued by authorized agencies, organizations, or units in accordance with the law shall be used as the basis for determining the name, description, and code of goods according to the List of Exported and Imported Goods of Vietnam.

4. In cases where the goods have different codes in the List of Goods managed by specialized sectors compared to the codes determined according to the List of Exported and Imported Goods of Vietnam, the List of Exported and Imported Goods of Vietnam and the Law on Customs shall be followed.

5. In cases where complex goods are difficult to classify, the Director of the General Department of Customs, based on opinions from ministries, ministerial-level agencies managing specialized sectors, or the HS Committee of the World Customs Organization or the Technical Group on Goods Classification of ASEAN, shall issue revised documents or classification guidance affecting the declaration process regarding codes, tax rates, and the efficiency of business operations of the declarant and taxpayer, starting from the date the revised classification guidance is issued.

Article 7. Classification of Combined Machines or Machine Sets under Chapters 84, 85, and 90

Goods that are combined machines (consisting of two or more machines) or machine sets under Chapters 84, 85, and 90 of the Export and Import Goods Tariff being imported from one or multiple sources, in multiple shipments, and processed at one or multiple customs units shall be classified by the declarant according to each machine or equipment or in accordance with Legal Note 3, 4, and 5 of Part XVI of the Export and Import Goods Tariff.

In case of classification in accordance with Legal Note 3, 4, and 5 of Part XVI of the Export and Import Goods Tariff, the procedures shall be carried out as stipulated in Article 9 below.

Article 8. Classification of Machines and Equipment in Unassembled or Disassembled Form

Goods that are machines and equipment in unassembled or disassembled form due to packaging, preservation, or transportation requirements shall be classified according to Rule 2(a) of the six General Interpretative Rules for the Harmonized System.

In case goods are imported from one or multiple sources, in multiple shipments, and processed at one or multiple customs units, the declarant and customs authority shall follow the guidance provided in Article 9 below.

Article 9. Documentation and Procedures for Goods Classified Under Articles 7 and 8

1. Registration List Documents:

a) A list of machines and equipment; individual parts and components of machines and equipment (in accordance with Form No. 01/ĐKDMTB/2025 attached as Appendix V to Circular No. 121/2025/TT-BTC amending and supplementing certain provisions of Circulars on customs declaration procedures, customs inspection and supervision, export tax, import tax, and tax management for exported and imported goods);

b) A tracking deduction sheet (in accordance with Form No. 02/PTDTL-DMTB/2025 attached as Appendix V to Circular No. 121/2025/TT-BTC).

2. Procedures for Declarants:

a) The declarant shall submit information through the Electronic Data Processing System; if the system does not have the function to accept such information, the declarant shall submit scanned copies of relevant documents with digital signatures or directly send the documents to the customs authority.

b) The declarant shall submit the registration list before the time of declaring the first consignment of imported goods at the most convenient customs authority.

c) If the declarant needs to amend or supplement the registration list, they shall submit the amended or supplemented list and tracking deduction sheet to the customs authority where the list was registered before declaring the first consignment of imported goods or before declaring subsequent consignments with amendments or supplements to the list.

d) If the declarant loses the registration list, they shall request the customs authority where the list was registered to issue a new list.

If the tracking deduction sheet is lost, the declarant shall prepare a new tracking deduction sheet, declare and bear responsibility under the law for the number of declarations and quantity of machines, equipment, or parts and components already imported, and submit it to the customs authority processing the next consignment.

3. Procedures for Customs Authorities:

a) Acceptance of Registration List Documents

a.1) The customs authority shall accept and check the registration list or amended and supplemented list submitted by the declarant in accordance with Clause 1 and Clause 2 of this Article. If the registration list or amended and supplemented list complies with regulations, within three working days, the customs authority shall confirm the list and tracking deduction sheet, retain one original copy of the list, and hand over one original copy of the list along with one original copy of the tracking deduction sheet to the declarant.

a.2) If the declarant loses the registration list or tracking deduction sheet.

If the registration list is lost, the customs authority where the list was registered shall verify and issue a new list within three working days from the date of receiving the request as stipulated in Point d, Clause 2 of this Article.

If the tracking deduction sheet is lost, the customs authority processing the next consignment shall accept and check the self-declared contents on the new tracking deduction sheet prepared by the declarant, compare them with the information in the customs authority's system, and confirm the tracking deduction sheet for machines, equipment, or parts and components yet to be imported.

b) Inspection During Import Declaration Procedures

b.1) Besides the customs procedures prescribed, the customs authority processing the import shall base on the customs documents, check and compare with the registered list and tracking deduction sheet to classify and deduct the actual imported machines, equipment, or parts and components, confirm the quantity of deducted goods, retain one copy of the list and one copy of the tracking deduction sheet after deduction, and include them in the customs documents.

b.2) If the declarant processes the import at a different customs authority than the one where the list was registered, the customs authority processing the import shall accept one original copy of the list accompanied by the tracking deduction sheet presented by the declarant and follow the guidance provided in Point b.1, Clause 3 of this Article.

b.3) Upon completion of the imported goods, the customs authority processing the final consignment shall confirm "all goods under list number... have been imported" on the tracking deduction sheet, retain one original copy, and provide one copy to the declarant. If the customs authority processing the final consignment is not the one issuing the tracking deduction sheet, it shall retain one copy and send one original copy to the customs authority issuing the tracking deduction sheet.

The customs authority issuing the tracking deduction sheet shall inspect the goods that have been cleared according to risk management principles.

4. The customs authority where the List is registered and the Monitoring Certificate is issued shall classify and determine the risk for Lists that have not been fully imported within the registered time limit to conduct inspections on the classification of goods that have been cleared according to the prescribed regulations.

5. In cases of supplementary declarations (if any), they shall be carried out in accordance with the provisions of the Ministry of Finance on customs procedures; customs inspection and supervision; export tax, import tax, and tax management for exported and imported goods.

Article 10. Documents for Requesting Analysis

The customs authority where the request for analysis is made shall establish and send the documents requesting analysis to the customs testing agency. The documents include:

1. Documents requesting analysis and classification of goods:

a) The Export and Import Goods Testing Request Form combined with the Sample Collection Record (according to Form No. 01/PYCPT/2026 attached as an appendix to this Circular). One form shall be established for each item.

b) The Record of Document Numbers, Dates, and Relevant Customs Documents Pertaining to Sampled Goods (according to Form No. 05/PGTL/2026 attached as an appendix to this Circular) (in cases of paper customs declaration forms).

c) Samples of goods requested for analysis.

d) Technical documentation of the goods or product component analysis report (in cases where such information cannot be retrieved from the system).

If there is no technical documentation or product component analysis report, the customs authority sending the documents must state the reason in Item 12 of Form No. 01/PYCPT/2026.

2. Documents for Requesting Inspection and Evaluation of Technical Criteria of Goods

To be implemented in accordance with the provisions at point a, Clause 5, Article 29 of Circular No. 38/2015/TT-BTC on customs procedures; customs inspection and supervision; export tax, import tax, and tax management for exported and imported goods, amended and supplemented by Circulars No. 39/2018/TT-BTC and No. 121/2025/TT-BTC.

Article 11. Samples of Goods Requested for Analysis

1. The declarant has the responsibility to present goods for the customs authority to take samples for analysis.

2. Taking Samples of Goods.

a) Exported and imported goods must be sampled for analysis in accordance with Clause 5, Article 29 of Decree No. 08/2015/NĐ-CP, amended and supplemented by Decree No. 167/2025/NĐ-CP. When taking samples, a Combined Export and Import Goods Testing Request Form and Sample Collection Record must be established in accordance with Article 10 above.

The sample must be taken from the actual consignment requiring analysis and must be representative; it must be sufficient in quantity and volume to serve for expert examination or to resolve complaints. When taking samples, representatives of the declarant must be present. Each sample must be sealed separately and signed off by all parties involved. A handover record and signatures of all parties must be provided when handing over the samples.

In cases where the declarant is absent during sampling, the customs authority must take samples under the witness of at least one representative from among the following entities: port, warehouse, or yard business enterprises, state agencies at border gates, or transport enterprise representatives, and these witnesses must sign off on the samples.

b) Number of Samples: Two samples.

If the declarant only imports one sample, no sampling will be conducted.

c) Handover of Samples: The customs authority requesting analysis shall directly send or mail the samples to the customs testing agency.

The samples retain their legal validity only if they remain sealed.

3. Use of Sampled Goods.

a) Analysis: The customs testing agency receives the samples (according to Form No. 02/PTNYCPT/2026 attached as an appendix to this Circular) and conducts the analysis.

b) Storage of Samples: For a period of 120 days from the date of issuance of the Notification of Analysis Results, Classification Results, or Technical Criteria Inspection Results, except for special types of goods such as hazardous goods, goods that have deteriorated, or goods that cannot be stored for the specified period.

Within 120 days from the date of issuance of the Notification of Analysis and Classification Results, or Technical Criteria Inspection Results, if the declarant disagrees with the analysis results and requests an expert examination at organizations authorized by law or lodges a complaint related to the analysis and classification results, the customs testing agency will retain the samples until a decision on the complaint is made.

c) Return of Sampled Goods.

If the declarant requests the return of the samples, the customs testing agency shall prepare a return record (according to Form No. 03/BBTLMHH/2026 attached as an appendix to this Circular) and will not be responsible for the quality of the returned samples due to the impact of the analysis process. If the declarant returns the samples during the storage period stipulated in point b, Clause 3 of this Article and has acknowledged the analysis results, they may not lodge a complaint about the analysis results.

d) Destruction of Analyzed Samples.

The customs authority shall destroy samples that have exceeded the retention period, hazardous goods samples, deteriorated goods samples, or samples that cannot be retained. The destruction record must clearly state the condition of the retained samples and the reasons for destruction. The decision to destroy samples and the destruction record must be kept in accordance with the regulations on file retention.

4. The Director of the General Department of Customs shall provide specific guidance on the technical procedures for sampling and destroying samples.

5. In cases where the customs authority sends samples for expert examination or testing at appraisal and testing organizations, they shall establish the necessary documents and follow the legal procedures for sending samples for examination and testing.

Article 12. Notification of Analysis Results, Classification Results, and Notification of Inspection and Evaluation Technical Criteria Results

1. The Head of the Customs Inspection Team shall issue the Notification of Analysis Results, Classification Results, and Notification of Inspection and Evaluation Technical Criteria Results.

2. The Director of the Customs Inspection Branch shall be responsible for organizing the implementation and ensuring consistency in issuing the Notification of Analysis Results, Classification Results, and Notification of Inspection and Evaluation Technical Criteria Results.

3. Within no more than five working days, if the analysis time depends on the technical analysis procedure requirements or complex goods samples, it shall not exceed twenty working days from the date of receiving all necessary documents and samples, the Head of the Customs Inspection Team shall issue the Notification of Analysis Results, Classification Results (according to Form No. 04/TBKQPTPL/2026 attached as an appendix to this Circular) and the Notification of Inspection and Evaluation Technical Criteria Results (according to Form No. 43-KQKTĐG/KĐHQ Appendix I issued together with Circular No. 121/2025/TT-BTC).

In cases where goods are complex and difficult to classify, customs authorities need to seek opinions from Ministries or equivalent agencies managing specific sectors, the Harmonized System Committee of the World Customs Organization, or the ASEAN Technical Group on Goods Classification, or must conduct verification at the production facility according to Clause 5a, Article 29 of Circular No. 38/2015/TT-BTC amended and supplemented by Circulars No. 39/2018/TT-BTC and No. 121/2025/TT-BTC, then within no more than five working days from the date of receipt of the reply document or verification results at the production facility, the customs inspection authority shall issue the Notification of Analysis Results, Classification Results.

4. If the customs inspection authority sends samples for appraisal and testing to appraisal organizations, within no more than five working days, if complex goods require additional time, it shall not exceed eight working days from the date of receipt of the goods appraisal and testing results, the Head of the Customs Inspection Team shall issue the Notification of Analysis Results, Classification Results.

5. The issuance and use of the Notification of Inspection and Evaluation Technical Criteria Results shall be carried out in accordance with Point a, Clause 5, Article 29 of Circular No. 38/2015/TT-BTC amended and supplemented by Circulars No. 39/2018/TT-BTC and No. 121/2025/TT-BTC.

6. The Notification of Analysis Results, Classification Results and the Notification of Inspection and Evaluation Technical Criteria Results serve as the basis for determining tax rates and implementing goods management policies; they are updated into the database of the customs authority. The Notification of Analysis Results, Classification Results is made public on the electronic information website of the General Department of Customs (excluding the appendix part of the Notification of Analysis Results, Classification Results).

7. If the declarant disagrees with the Notification of Analysis Results, Classification Results, they shall lodge a complaint according to Law on Petitions No. 02/2011/QH13 or request an appraisal according to Article 30 of Decree No. 08/2015/NĐ-CP.

Article 13. Sources of Information for Building the Database of Export and Import Goods List

1. The Harmonized System Convention and its appendices;

2. The list of export and import goods of Vietnam;

3. The list of prohibited export and import goods, the list of export and import goods subject to permit, conditional export and import goods, and the list of export and import goods under specialized sector management as stipulated in Decree No. 69/2018/NĐ-CP detailing some articles of the Law on Foreign Trade Management;

4. Guidelines on goods classification issued by the Ministry of Finance and the General Department of Customs;

5. Notifications of pre-determined code results; Notifications of goods analysis and classification results; Notifications of analysis results with goods codes; Notifications of inspection and evaluation technical criteria results;

6. Documents resolving complaints about goods classification and tax rate application issued by the Ministry of Finance and the General Department of Customs.

Article 14. Competence to collect, update, and modify the Database on the List of Exported and Imported Goods in Vietnam

1. The General Department of Customs shall organize the collection, updating, and modification of the database on the List of Exported and Imported Goods in Vietnam in accordance with Article 18 of Decree No. 08/2015/ND-CP to ensure completeness, comprehensiveness, centralization, uniformity, timely updates, information security, and the ability to connect, share, and synchronize data with national databases as prescribed.

2. Information in the database shall be supplemented and modified when the sources of information specified in Article 13 of this Circular change.

3. The General Department of Customs shall publicly disclose the information specified in Article 13 of this Circular on its electronic information website for declarants, relevant state management agencies, customs authorities at all levels, and customs officers to use, and synchronize the lists specified in Article 13 of this Circular regarding the common electronic list used in the Ministry of Finance so that units within the Ministry of Finance, declarants, relevant state management agencies, customs authorities at all levels, and customs officers can use them.

Article 15. Effective Date

1. This Circular takes effect from September 15, 2026.

This Circular replaces Circular No. 14/2015/TT-BTC dated January 30, 2015, issued by the Ministry of Finance guiding the classification of goods, analysis for classification of goods; analysis for quality inspection and food safety inspection of exported and imported goods, and Circular No. 17/2021/TT-BTC dated February 26, 2021, issued by the Ministry of Finance amending and supplementing certain Articles of Circular No. 14/2015/TT-BTC.

2. In cases where legal normative documents cited in this Circular are amended, supplemented, or replaced by other legal normative documents, they shall be implemented according to the provisions of those amended, supplemented, or replacing documents.

Article 16. Transitional Provisions

1. In cases where goods listed in a customs declaration have been sampled for analysis, examination, and testing but have not yet received results by the date this Circular takes effect, the relevant regulations in force at the time of declaration registration shall apply.

The implementation of goods classification, sampling, sending samples, storing samples for analysis, conducting analysis, classification, examination, and testing continues to be carried out in accordance with the laws applicable before the date this Circular takes effect.

2. In cases where combined machines or machine sets belonging to Chapters 84, 85, and 90 and their detailed parts and separate components are imported according to the registered list prior to the effective date of this Circular, they shall continue to be implemented in accordance with Circular No. 14/2015/TT-BTC until all goods under the list are imported.

Article 17. Implementation Organization

1. The Director of the General Department of Customs shall base on this Circular to issue procedures for classifying goods and applying tax rates for exported and imported goods; procedures for analyzing and classifying goods and technical criteria inspections for exported and imported goods; rules for building, collecting, and updating the database; ensuring material resources, equipment, machinery, and human resources to effectively perform the task of analyzing exported and imported goods; guiding customs units to implement uniformly to facilitate export and import activities and improve state management work in customs.

2. Customs authorities, declarants, taxpayers, and related organizations and individuals are responsible for implementing goods classification, analysis for goods classification, the database on the List of Exported and Imported Goods in Vietnam, and the application of information technology in management in accordance with current regulations and guidance provided in this Circular. Any difficulties arising during the process shall be reported and reflected to the Ministry of Finance (General Department of Customs) for timely consideration and resolution.

 

 

ANNEX

LIST OF FORMS
(Attached to Circular No. 85/2026/TT-BTC dated June 30, 2026, issued by the Minister of Finance)

 

Form Number 01/PYCPT/2026

 

REQUEST FOR ANALYSIS OF EXPORTED AND IMPORTED GOODS AND SAMPLE COLLECTION RECORD

Respectfully submitted to:...

1. Name of goods declared: …

2. Goods code declared: …

3. Customs declaration number: …day …month …year …

4. Certificate of Origin (C/O) number (if any) …day …month …year …

5. Exporter, Importer, …

6. Sampling date: …Sampling location: …

7. Sampler:

- Customs Officer 1: …

- Customs Officer 2: …

- Declarant's representative: …

8. Characteristics and packaging details of sample: …

9. Sample quantity/Details (size, characteristics): …

10. Inspection method (exempted inspection, random inspection, or full inspection): …

11. Sample sealed with customs seal number: …

12. Attached documents:

(5) Other relevant documents (if any, specify type of document): …

13. Content of analysis request:

13. Content of the analysis request:(specify clearly the basis for suspicion, content of suspicion, suspected code, criteria for analysis requirements, specific classification according to the Harmonized System Notes, Supplementary Tariff List Notes, Export and Import Goods Catalogue of Vietnam, Export and Import Tariff Schedule, and record any instructions from the Customs General Department (specify the number, date of the instruction/document - if applicable) and risk indicators for the goods requiring analysis and classification (if applicable).) ………………………………………………………………

14. The declarant requests to return the sample:                   Yes □              No □

Name of authorized person to receive the sample back: …

This request form is made in two copies, one copy retained with the customs file, one copy sent with the analysis file.

 

 

Note: (15) In case the customs declarant is absent when taking the sample, there must be a signature of a witness who is a representative of the port, warehouse, or storage facility business or a state agency at the border gate or a transport company.

 

Form No. 02/PTNYCPT/2026

 

SAMPLE ANALYSIS REQUEST FORM FOR EXPORT AND IMPORT GOODS

- Date of receipt of the analysis request: day …month …year …

- Sample request form and sampling record No.: …day …

- Requesting unit: …

- Sample name according to declaration: …

- Customs declaration form No.: …day …month …year …

- Certificate of Origin (C/O) No.: …day …month …year …

- Exporter/Importer/Entity/Individual: …

- Quantity of samples: …

- Assignment for analysis and remarks: …

 

 

Note: In case the Sample Analysis Request Form proposes to determine the code number beforehand without requesting information from the customs declaration form

 

Form No. 03/BBTLMHH/2026

 

RECORD OF RETURNING SAMPLE AFTER RECEIVING ANALYSIS REQUEST

The Customs Inspection Team …decides to return the received sample for analysis as follows:

- Time of returning the sample: …hours ……… day …… month …… year …

- Sample name returned (according to declaration): …

- Customs declaration form No.: …Notification of analysis result No.: …

- Quantity of samples returned: …

- Unit requesting return of the sample: …

- Request letter for return of the sample No.:…Date…month…year …

- Person receiving the sample back(full name, ID card or passport information, company name, agency requesting to receive the sample back): ……………………………………………………

- Power of attorney for receiving the sample back (if any): …Date…month…year …

- Person returning the sample: …

- Remarks: …

The consignor guarantees that they have received the sample back and will not appeal against the analysis results of this sample after receiving it back.

 

Note:

- The request letter for returning the sample must clearly specify the name of the person receiving the sample back, ID card or passport information, and the above-mentioned commitment;

- The power of attorney for receiving the sample applies to customs agents or cases where the consignor authorizes a legitimate representative to receive the sample back.

 

Form No. 04/TBKQPTPL/2026

 

NOTICE

On the results of analysis and classification of export and import goods

Pursuant to the Law on Customs No. 54/2014/QH13 dated June 23, 2014;

Pursuant to the Government Decree No. 08/2015/NĐ-CP dated January 21, 2015 detailing and providing implementation measures for the Law on Customs regarding customs procedures, supervision, and control, amended and supplemented by the Government Decree No. 167/2025/NĐ-CP dated June 30, 2025;

Pursuant to the Circular No. …/2026/TT-BTC dated …/…/2026 of the Minister of Finance on the classification of goods and analysis for classification of goods;

Pursuant to the Circular No. …dated …of the Minister of Finance on the issuance of the Export and Import Goods Catalogue of Vietnam;

The Customs Inspection Team…announces the results of analysis and classification of goods as follows:

- Customs Branch Inspection Office (for reporting);

 

 

Note:* Based on the inspection and testing results No. …of the inspection and testing unit (if the sample was sent for inspection and testing).

ANNEX TO THE NOTIFICATION

 

(Attached to Notification No. …../TBKQPTPL-Đ ...dated ...month...year ...of the Customs Inspection Team...)

 Exporter/Importer: …

1. Customs declaration form No. …at Border Gate Customs Office/Outside Border Gate …(Customs Branch …)

Address: …

Tax code: ...

2. Product code (if available):  …

3. Production process (if available): …

4.Form No. 05/PGTL/2026

 

CUSTOMS BRANCH IN THE REGION…….

 

Requesting unit

 

 

Note:Check the box "X" if there are attached documents with the application.