THE SPOT IMPORT AND EXPORT GOODS CONDUCTED BEFORE 1 JULY 2025

CUSTOMS AUTHORITY PROVIDES GUIDANCE ON ON-THE-SPOT IMPORT AND EXPORT GOODS CONDUCTED BEFORE 1 JULY 2025

On 6 August 2026, the Customs Authority issued Official Letter No. 19956/CHQ-GSQL providing guidance on the handling of on-the-spot import and export goods conducted before 1 July 2025.

The Official Letter addresses two key matters:

• The determination of “foreign traders without a presence in Vietnam”; and
• The legal basis for customs procedures applicable to on-the-spot import and export goods before and from 1 July 2025.

For on-the-spot import and export transactions arising before 1 July 2025 where customs procedures were completed in accordance with the applicable regulations, the Customs Authority also states that tax authorities may rely on the completed customs declarations to consider and process relevant tax administrative procedures in accordance with tax laws.

1. No specific regulations on the competent authority for determining “foreign traders without a presence in Vietnam”

According to the Customs Authority, the concept of “foreign traders without a presence in Vietnam” is provided under the Law on Foreign Trade Management, Decree No. 90/2007/ND-CP and relevant regulations.

However, these regulations do not specifically prescribe the competent authority, required documents, or procedures for determining whether a foreign trader qualifies as a “foreign trader without a presence in Vietnam.” Similarly, the Law on Customs and its guiding regulations do not provide a specific definition of “foreign organizations and individuals without a presence in Vietnam.”

Previously, under Official Letter No. 399/XNK-THCS dated 22 July 2024, the Agency of Foreign Trade under the Ministry of Industry and Trade stated that the concept of “foreign traders without a presence in Vietnam” under the Law on Foreign Trade Management and Decree No. 90/2007/ND-CP is used only for determining the export and import rights of such entities and does not apply for other purposes.

Therefore, the criterion of “foreign traders without a presence in Vietnam” should not, by itself, be used to determine an enterprise's tax obligations or the eligibility to conduct an on-the-spot import or export transaction where there is no specific legal basis for doing so.

2. On-the-spot import and export goods conducted before 1 July 2025

For on-the-spot import and export goods conducted before 1 July 2025, customs procedures are handled in accordance with the regulations effective at the time the relevant customs declaration was registered, including:

• Article 35 of Decree No. 08/2015/ND-CP;
• Article 86 of Circular No. 38/2015/TT-BTC;
• Circular No. 39/2018/TT-BTC, amending and supplementing Circular No. 38/2015/TT-BTC; and
• Other relevant regulations amending and supplementing the above provisions.

Accordingly, for on-the-spot export and import customs declarations registered before 1 July 2025 and for which customs procedures have been completed, the transactions shall be handled based on the regulations on on-the-spot import and export applicable at the time of customs declaration registration.

This is particularly relevant for enterprises currently reviewing their tax and customs records for on-the-spot import and export transactions arising in periods prior to 1 July 2025.

3. New regulations applicable from 1 July 2025

From 1 July 2025, Article 47a of the Law on Customs, as supplemented by Law No. 90/2025/QH15, provides a legal framework for customs inspection and supervision of on-the-spot import and export goods.

Under the new provisions, on-the-spot import and export goods are goods delivered and received in Vietnam at the instruction of a foreign trader under contracts for sale and purchase, processing, lease or borrowing between Vietnamese enterprises and foreign traders. Such goods are subject to customs procedures and customs inspection and supervision.

The Customs Authority further clarifies in Official Letter No. 19956/CHQ-GSQL that the new provisions under Article 47a do not require the determination of whether the foreign trader has a presence in Vietnam as a condition for conducting on-the-spot import and export activities.

4. Basis for tax authorities to consider tax administrative procedures

This is one of the key points of Official Letter No. 19956/CHQ-GSQL for enterprises with on-the-spot import and export transactions arising before 1 July 2025.

For on-the-spot import and export customs declarations arising before 1 July 2025 where customs procedures were completed in accordance with the applicable regulations, the Customs Authority requests tax authorities to rely on the completed customs declarations to consider and process tax administrative procedures in accordance with tax laws.

Accordingly, the registration and completion of customs procedures in accordance with the regulations applicable at the time of the transaction constitute an important basis for tax authorities when considering relevant tax administrative procedures.

On 15 September 2026, the Tax Department issued Official Letter No. 6825/CT-QLNT to the provincial and municipal Tax Departments regarding the handling of issues related to the determination of foreign traders without a presence in Vietnam. Accordingly, the Tax Department requested the relevant tax authorities to refer to the guidance provided by the Customs Department in Official Letter No. 19956/CHQ-GSQL dated 6 August 2026, together with the applicable regulations on value-added tax (VAT) and the actual circumstances, when handling taxpayers’ inquiries and issues related to the determination of foreign traders without a presence in Vietnam, in accordance with the applicable regulations and within their respective authority.

Conclusion

Official Letter No. 19956/CHQ-GSQL dated 6 August 2026 provides important guidance for enterprises reviewing on-the-spot import and export transactions conducted before 1 July 2025.

In particular:

(1) There are no specific regulations prescribing the competent authority, required documents and procedures for determining “foreign traders without a presence in Vietnam” for purposes other than determining their export and import rights;

(2) For on-the-spot import and export customs declarations registered before 1 July 2025 and for which customs procedures have been completed, the transactions are to be considered based on the regulations applicable at the time of customs declaration registration; and

(3) Tax authorities are requested to rely on completed on-the-spot import and export customs declarations when considering and processing relevant tax administrative procedures in accordance with tax laws.