Following Decree 08/2015/NĐ-CP dated 21/1/2015 issued by the Government detailing the Law on Custom 2014 regarding the custom procedure; custom supervisions; on 25/3/2015 the Ministry of Finance had issuedCircular 38/2015/TT-BTC guiding on custom procedure; custom audit and supervision; import export duty and tax administration for imported, exported goods. The Circular has come to effect from 1/4/2015 and repealed Circular 128//2013/TT-BTC regarding the custom procedure, custom management and supervisions, and import export duty; Circular 22/2014/TT-BTC on e-customs; Circular 13/2014/TT-BTC on processing, and Circular 94/2014/TT-BTC regarding custom procedure, custom management and control on temporary import for re-exported goods and other related regulations.

We would like to update a number of important changes in Circular 38 as follows:

 1. Risk classification applied to the enterprise

  • The Circular classifies enterprises based on their compliance status to customs regulations under 03 levels, including:

                             Prioritized enterprise

                             Complied enterprise

                             Non-complied enterprise

  • The enterprise’s risk classification result will be used in the application of many procedures such as inspection on custom documentation, inspection on goods, custom supervision and post-clearance inspection.
  • The post-clearance inspection procedure, for the purpose of compliance assessment, will be conducted on not more than 5% of the total number of the complied enterprises.


Please click here for more information.