Circular No. 85/2026/TT-BTC standardizes the process of analysis and classification of goods, reduces intermediate steps, shortens processing time, and increases proactivity for enterprises.

Standardization from technical dossiers

According to the Customs authority, the HS code is the numerical code used to classify import and export goods, serving as the basis for determining tax rates as well as specialized management and inspection policies. Therefore, correctly determining the HS code is of critical significance to the customs clearance process.

A single error in code determination can force enterprises to submit supplementary dossiers, prolong clearance times, incur warehousing and demurrage costs, or even face administrative penalties due to the application of incorrect tax rates.

To mitigate this risk, Circular No. 85/2026/TT-BTC was issued by the Ministry of Finance on June 30, 2026, taking effect from September 15, 2026, clarifying the responsibilities of customs declarants in determining commodity codes. The determination of HS codes must be based on the characteristics, composition, properties, functions, and technical specifications of the goods.

This regulation requires enterprises to be more proactive in preparing technical dossiers rather than relying solely on product names or generic descriptions on commercial documents.

For enterprises with large volumes of raw materials, products, and item codes, standardizing information right from the start is even more crucial. MegaElec Vietnam Co., Ltd. processes about 10 shipments daily with nearly 8,800 material and product codes.

Mr. Kim Jeong Yang, Chief Executive Officer of MegaElec Vietnam Co., Ltd., stated that the enterprise executes import-export customs procedures through modern software systems, facilitating administrative compliance.

The company usually plans the import of machinery and equipment about one year in advance. Before machinery and equipment arrive, the enterprise proactively prepares the necessary dossiers and documents for customs procedures 2–3 months beforehand, thereby encountering no difficulties during customs clearance.

From September 15, 2026, when Circular No. 85/2026/TT-BTC takes effect, declaring, naming descriptions, and determining corresponding HS codes for each raw material and product is expected to be smoother as enterprises proactively standardize technical dossiers right from the import stage, based on accompanying manufacturer documents.

According to the Customs authority, standardizing technical information from the outset establishes the foundation for the analysis and classification process to proceed more favorably while minimizing obstacles caused by insufficient product information.

Furthermore, Circular No. 85/2026/TT-BTC requires intensifying information technology applications, connecting, and sharing data in classification work, creating more favorable conditions for exploiting commodity information to determine HS codes.

Shortening the classification process

Along with enhancing the responsibilities of customs declarants, Circular No. 85/2026/TT-BTC introduces notable changes regarding the authority to issue analysis and classification results.

Mr. Truong Hong Dung, Deputy Head of Tien Son Customs, Customs Sub-department of Region V, stated that under Circular No. 85/2026/TT-BTC, the authority to issue analysis and classification results is directly assigned to the Head of the Customs Verification Team, unifying into a single notification type: the Notice of Analysis and Classification Results. This provision helps eliminate intermediate submission steps, enhances proactivity in processing, and shortens customs clearance time for enterprises.

Classifying goods and determining HS codes directly decide tax rates and management policies for import-export goods. Therefore, any discrepancy during the classification process can generate costs, prolong clearance times, or lead to tax policy complications.

For commodities that are difficult to analyze and classify, the Customs authority maintains a mechanism to consult additional specialized information sources as a basis for handling.

According to Mr. Tran Van Trang, Deputy Head of the Customs Verification Sub-department (Customs Department), for items that are difficult to analyze and classify and lack technical specifications, standards, or technical regulations, the Customs authority will consult relevant specialized ministries, sectors, and specialized regulatory bodies.

In classification-related matters, the Customs authority may also consult the World Customs Organization on issues related to HS codes. This provides supplementary expert information for goods lacking sufficient data for analysis and classification.

From a procedural reform standpoint, shortening the processing time of classification results is also a key objective emphasized by the Customs authority. Mr. Bui Tuan Hai, Deputy Head of the Customs Duty Operations Division (Customs Department), stated that the Customs authority always aims for rapid clearance while cutting administrative procedures for both enterprises and customs agencies.

According to Mr. Bui Tuan Hai, Circular No. 85/2026/TT-BTC amends provisions in Circular No. 14/2015/TT-BTC and Circular No. 17/2021/TT-BTC, while adjusting handling methods so that enterprises can better manage timelines and know when classification results will be available for goods subject to analysis and classification.

Proactively tracking the timeframe for receiving results will be more favorable for enterprises in preparing and organizing production and business operations. Along with that, Circular No. 85/2026/TT-BTC aims to perfect the legal basis for goods analysis and classification, enhance IT applications, connect and share data, and reduce paper records.

These changes contribute to improving transparency, strengthening risk management, and preventing fraud in goods analysis and classification, while meeting the requirements of digitalization, centralized customs clearance, decentralization, and delegation of authority.

For enterprises, proactively standardizing technical dossiers right from the start will help reduce risks in determining HS codes, enhance time management, and facilitate customs clearance. For the Customs authority, streamlining processes, increasing IT applications, and connecting data will contribute to improving management efficiency and facilitating import-export activities.

Source: Tap chi Kinh te - Tai chinh