Customs & Global Trade Update | August & September 2025 

This Update highlights the following matters:

• Draft Decree to replace the Decree detailing certain provisions of the Law on Foreign Trade Management

• Circular stipulating the rules of origin of goods under the Trade in Goods Agreement within the Framework Agreement on Comprehensive Economic Cooperation between the Governments of the Member States of the Association of Southeast Asian Nations and the Government of the Republic of Korea (AKFTA) 

• Electronic tax transaction process applicable to exported and imported goods 

• Imposition of temporary anti-dumping duties on certain wood fiberboard products originating from Thailand and Mainland China

• Amending administrative procedures in the customs sector under the management of the Ministry of Finance (MoF)

Official Letters providing guidance on the following matters:

• Import duty refund for goods imported on-the-spot (OTS) 

• Transshipment of transit goods from one freight train car to another freight train car at the export border gate

• Tax refund for excess value added tax (VAT) paid at the import stage

• VAT policy for imported goods that have been exported but returned

• Customs procedures for goods purchased, sold, or leased between export processing enterprises (EPEs) and domestic enterprises 

• VAT policy for goods and services of EPEs purchased from domestic enterprises

• Imported materials for manufacturing or processing exported goods remain subject to special consumption tax (SCT) payment at the import stage

Details

Draft Decree to replace the Decree detailing certain provisions of the Law on Foreign Trade Management

In accordance with the direction of the Deputy Prime Minister in document No. 6906/VPCP-KTTH dated 24 July 2025, a new Decree has been drafted to implement the Law on Foreign Trade Management (replacement of Decree No. 69/2018/ND-CP dated 15 May 2018) – hereinafter referred to as the draft Decree. The Ministry of Industry and Trade (MoIT) has been assigned the task of drafting and submitting the draft Decree to the Government in November 2025.

To gather opinions from relevant agencies, organizations and individuals, on 12 September 2025, the Agency of Foreign Trade published the full text of the draft document on the official website of the MoIT. Some notable amendments mentioned in the draft Decree include: 

• Adding regulations on the rights of foreign traders without a presence in Vietnam

• Foreign traders without a presence in Vietnam are permitted to conduct business activities solely within the scope of import and export rights, as prescribed by prevailing government regulations.

• Foreign traders without a presence in Vietnam are permitted to purchase goods from domestic producers and designate delivery to other traders in Vietnam for use as raw materials for processing goods for the initial foreign trader or as raw materials for producing export goods.

• Supplementing regulations exempting the application of foreign trade management measures for unused goods being re-imported by traders 

• Amending the procedures for issuing temporary import-export business licenses; temporary import-export permits; temporary export-re-import permits; transshipment business licenses; and goods transit permits

• Adding regulations regarding the periodic review of commodity lists, while updating the list of goods prohibited from export and import in accordance with current regulations; the list of goods subject to export and import permits and conditions specified in the attached appendices

• Including new generation tobacco products under harmonized system (HS) code 2404 in the list of goods prohibited from temporary import, re-export and transshipment

According to the content recorded in the proposal, the Draft Decree has reviewed and simplified many administrative procedures, abolished some investment and business conditions, shortened licensing times, and reduced the documentation requirements compared to current regulations.  

Please refer to the full draft Decree document for more details.

Circular stipulating the rules of origin of goods under the AKFTA Agreement

On 9 September 2025, the MoIT issued Circular No. 49/2025/TT-BCT, stipulating the rules of origin of goods under the Trade in Goods Agreement within the AKFTA (Circular 49).

Circular 49 essentially inherits the rules of origin of goods within the framework of the AKFTA, as prescribed in Circular No. 20/2014/TT-BCT dated 25 June 2014 which has been amended and supplemented by Circular No. 26/2018/TT-BCT dated 14 September 2018, Circular No. 13/2019/TT-BCT dated 31 July 2019 and Circular No. 04/2024/TT-BCT dated 27 March 2024, with key provisions on determination of origin, certification, and verification of origin of goods. 

Enclosed with Circular 49 are four appendices, including:

• Appendix I – Product specific rules (PSR) based on the HS 2022

• Appendix II – Regulations for certain special goods

• Appendix III – Sample certificate of origin (C/O) form AK 

• Appendix IV – Sample supplementary declaration C/O form AK

Circular 49 takes effect from 1 May 2026.

Please see more details in Circular 49. 

Electronic tax transaction process applicable to exported and imported goods 

On 29 July 2025, the Customs Sub-Department of Region XVIII issued Official Letter No. 988/HQKV18-NV (OL 988) providing guidance on specific provisions prescribed in Circular No. 51/2025/TT-BTC dated 2 June 2025 of the MoF regarding electronic tax transaction process applicable to exported, imported, transited goods, and transportation vehicles for existing, entering, transiting (Circular 51/2025).

Some key guidelines in OL 988 are as follows: 

• From 7 August 2025, the customs authorities will apply electronic tax transaction processes on exported and imported goods, transit, and transportation vehicles for exit, entry, and transit, including:

• Collecting and paying state budget electronically. 

• Implementing guarantees for state budget payments for exported and imported goods electronically

• Taxpayers carrying out electronic tax transactions under Circular 51/2025 must have access to the Internet, have an email address and a digital signature, accordingly:

• Taxpayers must register their digital signature with the customs authority in accordance with the regulations on electronic tax transactions and tax administration, to pay taxes via the customs electronic payment portal.

• Individual taxpayers who already have a tax identification number but do not have a digital signature, or who use electronic payment services provided by banks or intermediary payment service providers, are not required to register or use a digital signature. 

• Methods of electronic tax payment and documents preparation:

• The customs electronic payment portal or supporting software tools are provided by the customs authorities through the customs electronic payment portal.

• Electronic payment services are powered by banks or intermediary payment service providers.

• Procedures for electronic payment of customs duties, fees, and charges imposed on goods. 

Please see more details in OL988.

Imposition of temporary anti-dumping duties on certain wood fiberboard products originating from Thailand and Mainland China

On 5 September 2025, the MoIT issued Decision No. 2491/QD-BCT regarding the imposition of temporary anti-dumping duties on certain wood fiberboard products originating from Thailand and Mainland China (Decision 2491). Some key points related to the goods subject to temporary anti-dumping duties include:

• Basic characteristics: certain wood fiber board products or products made from other wood-like materials, which are attached together with glue or other organic adhesives

• HS codes: 4411.12.00, 4411.13.00, 4411.14.00, 4411.92.00, 4411.93.00, and 4411.94.00 

• Temporary anti-dumping duty rates: depending on the manufacturer, exporter, and related trading companies, the rates range from 2.59% to 39.88% for goods originating from Mainland China, and from 8.30% to 20.20% for goods originating from Thailand

• The temporary anti-dumping duties: taking effect 15 days after the issuance of Decision 2491, with the duration of 120 days from the effective date.

Additionally, the Decision mentions certain products that are exempted from the scope of the temporary anti-dumping duties, as well as the procedures, documentation for inspection and application of the temporary anti-dumping duties.

Please see more details in Decision 2491. 

Amending administrative procedures in the customs sector under the management of the MoF

On 25 August 2025, the MoF issued Decision No. 2902/QD-BTC (Decision 2902) to amend administrative procedures in the field of customs and under the MoF’s management.

List of amended administrative procedures includes:

• Advance determination of the origin of exported and imported goods 

• Customs procedures for luggage of incoming passengers exceeding the duty exemption allowance, luggage of outgoing and incoming passengers sent after the flight

• Customs procedures for aircraft, ships and trains for exit, entry and transit

• Customs procedures for cars, motorcycles and motorbikes for exit and entry

• Customs procedures for inland waterway vehicles for exit and entry, and vehicles crossing border gate areas for the delivery of goods 

• Customs procedures for temporarily exported and re-imported goods and temporarily imported and re-exported goods

List of abolished administrative procedures under the management of the MoF includes:

• Customs procedures for ships and aircraft that are temporarily imported – re-exported or temporarily exported then re-imported for repair and maintenance

• Customs procedures for goods that are temporarily imported – re-exported or temporarily exported – re-imported for conferences, seminars, scientific research, education, sports competitions, cultural and artistic performances, medical treatment, research and development of product for a certain period 

• Customs procedures for goods that are temporarily imported – re-exported or temporarily exported – re-imported for the purpose of organizing or participating in fairs and exhibitions to promote products

• Customs procedures for machinery, equipment, components, spare parts and items that are temporarily imported for replacement or repair of foreign ships and aircraft or temporarily exported for replacement or repair of Vietnamese ships and aircraft abroad

• Customs procedures for other temporarily imported – re-exported goods or temporarily exported – re-imported goods

The specific implementation process is guided in Section II attached to Decision 2902. The Decision takes effect from the date of signing. Please refer to Decision 2902 for more details. 

Some notable guiding documents:

• When an enterprise plans to change the means of transportation before shipping transit goods from the import border gate to the export border gate, the customs declarant must submit a written request to the customs authority at the initial import border gate for review and approval.

• If the transit shipment has completed the transportation process from the import border to the export border (the customs authority at the export gate has confirmed the arrival on the handover note), then the enterprise needs to change the means of transportation, the declarant must submit a request to the export customs authority for review and approval.