Vietnam’s Ministry of Finance has issued Circular 154/2026/TT-BTC, amending and supplementing several articles of the 2019 customs procedures directive governing exports, imports, and border trade activities. The circular, signed on October 15, 2026, updates regulations originally established under Decree 14/2018/ND-CP and Circular 80/2019/TT-BTC.

Customs Procedures for Trader Purchases from Border Residents

Under the revised Article 4, traders purchasing imported goods from border residents who previously claimed duty-free allowances shall carry out customs procedures in the same manner as for goods imported across border gates by traders as guided in Article 3 of this Circular. These traders must declare the number of border residents’ customs declarations in the bill of lading field of their customs declaration and attach the corresponding documents to the system. Paper-based declarations must be submitted with the customs dossier within 30 days of purchase.

Customs clearance for these transactions must occur at the nearest border-gate customs office where the goods were purchased. Traders cannot sell or transport the goods inland until customs procedures are completed and all applicable taxes and fees are paid. Traders may use the cleared customs declarations as documents for sale and transportation of goods into the inland.

Purchased goods must be gathered at designated locations within border-gate areas, including warehouses, yards, or centralized gathering points. The arrangement of places for gathering goods purchased by traders from border residents must ensure that no congestion of goods or vehicles occurs. However, if the goods traded by border residents have already satisfied all tax, fee, and regulatory obligations, traders are exempt from additional customs procedures.

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Updated Inspection and Supervision Framework

Customs offices are required to conduct dossier review and physical inspections in accordance with Decree 08/2015/ND-CP and related guiding circulars.

Border residents engaging in export and import activities across border gates or crossings are subject to duty-free allowances as specified in Appendix V to Decree 134/2016/ND-CP. These residents must fully declare required information through the electronic customs data processing system. In cases of system malfunction, paper-based declarations using prescribed forms are permitted, with customs officers responsible for updating the system once operations resume.

The circular also clarifies that goods exceeding duty-free allowances must comply with applicable tax laws and commodity policies. At border gates lacking State Treasury offices or commercial bank collection points, customs offices may collect taxes directly in cash or through electronic payment methods, issuing receipts in accordance with procedures outlined in Circular 184/2015/TT-BTC.

Terminology Updates and Legal Document References

To replace the phrase “the General Department of Customs” with the phrase “the Customs Department” in Article 8, Clauses 1 and 3 Article 9, Clause 2 Article 10, Clause 2 Article 11, and Appendix IV; References to “Customs Department of…. province/city” are updated to “regional customs sub-department” in Appendix IV. The term “border-gate customs branch” is replaced with “border-gate customs offices” in Article 9, Article 10, and Appendix IV.

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Form and Document Revisions

The circular removes the reference to “Form STDHCDBG 2019/HQVN” in Article 9, Clause 2. To replace the phrase “Article 81 of the Government’s Decree No. 08/2015/ND-CP of January 21, 2015, which was amended and supplemented under Clause 49 Article 1 of Decree No. 59/2018/ND-CP of April 20, 2018” with the phrase “Article 81 of Decree No. 08/2015/ND-CP which was amended and supplemented under Clause 48 Article 1 of Decree No. 167/2025/ND-CP” in Clause 1 Article 10; The same article substitutes the former reference to Circular No. 50/2018/TT-BTC with Circular No. 127/2026/TT-BTC regarding transport declaration forms.

Article 3 is amended to reference Decree No. 08/2015/ND-CP as supplemented by Decree No. 167/2025/ND-CP, along with Circular No. 38/2015/TT-BTC as amended by Circular No. 39/2018/TT-BTC and Circular No. 121/2025/TT-BTC. Appendix VI updates identification terminology from “People’s identity card/laissez-passer number” to “personal identification number/citizen’s identity card number.”

The circular replaces Appendices I, II, and III of Circular No. 80/2019/TT-BTC with the corresponding appendices in the new circular. Appendix II provides the paper-based customs declaration form for use during electronic system malfunctions. Appendix III includes the monitoring book format for receiving border residents’ declarations when the electronic system is unavailable.