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New customs procedures effective from 1 February 2026

23 Dec 2025

On 18 December, the Ministry of Finance issued Circular 121/2025/TT- BTC to amend Circular 38/2015 and Circular 39/2018 which regulate customs procedures, inspections and supervision, export and import duties, and the management of exported and imported goods. This new Circular effects changes introduced by Law No. 90/2025/QH15 and Decree 167/2025, which were issued in July. Circular 121 will take effect from 1 February 2026.​

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Richard J. Irwin

Partner, Tax and Legal Services, PwC Vietnam

Tel: +84 28 3823 0796

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Nguyen Huong Giang

Partner, Tax and Legal Services, PwC Vietnam

Tel: +84 24 3946 2246

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