Key updates to customs procedures under newly issued Circular 121/2025/TT-BTC​

Updated information on Circular 121/2025/TT-BTC which introduces numerous changes relating to customs valuation check, on-the-spot import-export activities, as well as customs procedures applicable.​

On 18 December 2025, the Ministry of Finance issued Circular No. 121/2025/TT-BTC, amending and supplementing Circular No. 38/2015/TT-BTC and Circular No. 39/2018/TT-BTC, which regulate customs procedures; customs inspection and supervision; export and import duties; and tax administration applicable to exported and imported goods.​

Circular 121/2025/TT-BTC introduces numerous changes relating to customs valuation check, on-the-spot import-export activities, as well as customs procedures applicable to export processing enterprises, export processing activities, and export manufacturing enterprises. These changes might have a significant impact on businesses’ import and export operations. The Circular will officially take effect from 1 February 2026.​

To help businesses promptly grasp these changes, EY Consulting Vietnam Joint Stock Company (EY Consulting VN) is pleased to invite you to join our discussion titled “Key updates to customs procedures under newly issued Circular 121/2025/TT-BTC”.​

Who should attend​

• Chief executive officer, chief operating officer, chief financial officer​
• Head of import-export department, head of legal department​
• Head of tax department, head of accounting department​
• Experts in trade compliance, logistics, customs, and supply chain

Details​

• Time: 09:30-11:30, Tuesday, 20 January 2026​

• Location: EY Vietnam Office, Bitexco Financial Tower, 20th Floor, No.2 Hai Trieu Street, Sai Gon Ward, Ho Chi Minh City, Vietnam​

• Language: Vietnamese​

• Registration fee: Complimentary​

Registration​

• Deadline for registration: 11:00, Friday, 16 January 2026​

• Your successful registration will be confirmed by email two days before the event.​

• For queries and support, please contact:​ Khanh Thi Phuong Nguyen | khanh.t.nguyen5@vn.ey.com | +84 283 6297 159