The Minister of Finance promulgated Circular No. 86/2026/TT-BTC regulating tax management against exported and imported goods.

Tax declaration against exported and imported goods on each occasion of transaction occurrence

According to the Circular, tax declaration against exported and imported goods on each occasion of transaction occurrence encompasses declarations of export duty, import duty, safeguard duty, anti-dumping duty, anti-subsidy duty, special consumption tax, environmental protection tax, and value-added tax.

The execution of tax declarations, supplemental declarations, deadlines to submit tax declaration dossiers, information criteria within tax declaration dossiers, and tax calculation exchange rates against exported and imported goods comply with the provisions of law regarding customs.

Tax declarations on each occasion of transaction occurrence are not mandatory against exported and imported goods within the following cases:

1- Exported and imported electricity commodities, goods sold inside isolation areas at international airports (except for goods brought into sales at duty-free shops which complies with regulations in the Government's Decree No. 100/2020/ND-CP on duty-free business), goods supplied to passengers on international flights, and petrol and oil supplied to departing aircraft under regulations in Clause 1 of Article 93 of Circular No. 38/2015/TT-BTC of the Minister of Finance regulating customs procedures, customs inspection and supervision; export duty, import duty, and tax management against exported and imported goods;

2- Cases of purchase, sale, processing, leasing, borrowing, and handover-receipt of goods between prioritized enterprises and partners under regulations in Point c of Clause 3 of Article 75 of Circular No. 38/2015/TT-BTC, amended and supplemented by Clause 46 of Article 1 of Circular No. 121/2025/TT-BTC, and Clause 6 of Article 86 of Circular No. 38/2015/TT-BTC, amended and supplemented by Clause 53 of Article 1 of Circular No. 121/2025/TT-BTC;

3- Other cases under the provisions of law regarding customs.

The Circular clearly states that a tax declaration dossier against exported and imported goods is a customs dossier under the provisions of Customs Law No. 54/2014/QH13 and documents guiding Customs Law No. 54/2014/QH13, submitted to the customs authority where the customs declaration is registered.

Submission forms of tax declaration dossiers

The Circular clearly states 2 submission forms of tax declaration dossiers encompassing: Electronic dossier submission and paper dossier submission under the provisions of law regarding customs.

Within this, for electronic dossier submission, taxpayers declare fully and accurately information on customs declarations and related vouchers and documents serving as bases to determine the tax obligations of taxpayers to the state budget under information criteria regulated in Appendix II of this Circular through the Customs Electronic Data Processing System. In cases where information criteria regulated in Appendix II of this Circular cannot yet be declared on the Customs Electronic Data Processing System, taxpayers submit digitally signed copies of vouchers and documents belonging to the tax declaration dossier to the customs authority through the Customs Electronic Data Processing System;

In cases of paper dossier submission, against vouchers that must be submitted as originals under regulations in this Circular, taxpayers submit directly or send via postal paths to the customs authority. In cases where this Circular does not regulate an original, taxpayers are permitted to submit copies to the customs authority.

Responsibilities of taxpayers

Declare accurately, honestly, and fully contents within tax declaration dossiers.

Bear responsibility before the law regarding the accuracy, honesty, and legality of declared contents and vouchers, dossiers, documents, data, and information submitted, supplied, or presented to the customs authority or through the Customs Electronic Data Processing System.

Guarantee the content consistency of information, data, documents, and vouchers between dossiers stored at the enterprise and dossiers sent to the customs authority.

Responsibilities of customs authorities

Customs authorities receive and process tax declaration dossiers and other revenues through the Customs Electronic Data Processing System or paper dossiers under the provisions of law regarding customs.

When inspecting dossiers, customs authorities base on information on customs declarations and related vouchers and documents to determine the tax obligations of taxpayers to the state budget. Customs authorities utilize information, vouchers, and documents sent through the Customs Electronic Data Processing System, the National Single Window Portal, the Online Public Service Portal, the ASEAN Single Window Portal, the Information Exchange Portal with other countries under the provisions of International Treaties to which the Socialist Republic of Vietnam is a member, or the administrative procedure resolution information system, national databases, and specialized databases shared and connected with customs authorities to inspect, collate, and store.

The Circular clearly states that tax declaration and tax payment against exported and imported goods via e-commerce platforms and other digital platforms comply with regulations on tax declaration and tax payment against exported and imported goods in Article 5 of the Government's Decree No. 08/2015/ND-CP detailing and providing measures to enforce the Customs Law regarding customs procedures, inspection, supervision, and control, amended and supplemented by Clause 2 of Article 1 of Decree No. 167/2025/ND-CP; Circular No. 38/2015/TT-BTC amended and supplemented by Circular No. 39/2018/TT-BTC and Circular No. 121/2025/TT-BTC.

In cases where vouchers within dossiers for tax exemption; tax reduction; tax refund; non-collection of tax; non-subject to tax; treatment of overpaid tax amounts, other revenues, late payment interests, and fines; extension of payment for tax, other revenues, late payment interests, and fines; exemption of late payment interests; notification of Tax Exemption Catalog; locking of owed tax amounts; wiping out of owed tax amounts; and step-by-step payment of owed tax amounts are already present on the National Single Window Portal, the National Public Service Portal, or the administrative procedure resolution information system, national databases, and specialized databases shared and connected with the customs authority, taxpayers do not have to submit them to the customs authority. Taxpayers supply information related to the vouchers so that the customs authority can exploit them./.

Source: Bao Dien tu Chinh phu