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ESG Progress Tracker Survey Report 2025

PwC’s 29th Global CEO Survey—Asia Pacific

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New rule on tax administration for imported and exported goods​

20 July, 2026

On 30 June, the Ministry of Finance issued Circular no. 86/2026/TT-BTC on tax administration for imported and exported goods, replacing Circular no. 06/2021/TT-BTC. Circular 86 took effect on 1 July.​

For further details Download its full version here

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Nguyen Huong Giang

Partner, Tax and Legal Services, PwC Vietnam

Tel: +84 24 3946 2246

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Pham Van Vinh

Director, World Trade Management Services, PwC Vietnam

Tel: +84 28 38230796 Ext. 1503

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Nguyen Thi Giang

Manager, Customs and International Trade Services, PwC Vietnam

Tel: +84 24 3946 2246

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Nguyen Thi Thu Ha

Director, Customs and International Trade Services, PwC Vietnam

Tel: +84 28 3823 0796

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