On 18 December 2025 the Ministry of Finance issued Circular 121/2025/TT-BTC, amending the circulars on customs procedures, inspection and supervision, export and import duties and tax administration (mainly Circular 38/2015/TT-BTC). It took effect on 1 February 2026.
Key points
- Declarations and supporting documents are submitted as electronic data through the customs system; the document list no longer distinguishes copies from originals.
- Declarants keep the original documents and are responsible for the accuracy and consistency of what they declare; customs checks them when there are signs of a violation.
- An amended declaration for excess, short or wrong goods now needs only two documents: the agreement between shipper and consignee on how to handle it, and the commercial invoice showing the changes.
- Other procedures are adjusted, including cancelling declarations and on-the-spot import/export.
Who is affected
All declarants and customs brokers.
In force from
1 February 2026.
What to do
- Update internal procedures and document checklists for the electronic dossier.
- Keep complete original documents ready in case customs asks for them.
- Prepare the two required documents when amending a declaration.
