Circular 06/2026/TT-BTC: Amending and Supplementing Provisions of Circular 13/2015/TT-BTC on Inspection, Supervision, and Suspension of Customs Procedures for Exported and Imported Goods Requiring Intellectual Property Rights Protection; Control of Counterfeit Goods and Goods Infringing Intellectual Property Rights

Key Information

Reference Number: 06/2026/TT-BTC

Issuance Date: January 26, 2026

Effective Date: March 1, 2026

Issuing Authority: Ministry of Finance

Status: Not yet effective

Overview of the Circular

Circular 06/2026/TT-BTC issued by the Ministry of Finance aims to amend and supplement certain provisions of Circular 13/2015/TT-BTC dated January 30, 2015, regarding inspection, supervision, and suspension of customs procedures for imported and exported goods requiring intellectual property rights protection; control of counterfeit goods and goods infringing intellectual property rights, as previously amended by Circular 13/2020/TT-BTC.

This is an important legal document in Vietnam's customs management system, aimed at strengthening intellectual property rights protection at borders while preventing counterfeit and fake goods from entering the market or being exported abroad.

Main Content of the Circular

1. Purpose of Amendment

Circular 06/2026/TT-BTC is issued to:

• Update and improve regulations on customs inspection and supervision of imported and exported goods related to intellectual property rights
• Enhance effectiveness in controlling counterfeit goods and goods infringing intellectual property rights
• Harmonize processes with international commitments and enforcement practices
• Provide clearer legal basis for businesses and customs authorities

2. Scope of Regulation

The Circular regulates activities including:

• Inspection and supervision of imported and exported goods requiring intellectual property rights protection
• Suspension of customs procedures when violations are detected
• Control of counterfeit goods and goods infringing intellectual property rights at border gates
• Responsibilities of relevant parties in the resolution process

3. Applicable Subjects

The Circular applies to:

• Import-export businesses
• Intellectual property rights holders
• Customs authorities at all levels
• Organizations and individuals involved in import-export activities of goods with intellectual property elements

Impact on Businesses

1. For Import-Export Businesses

Increased Responsibilities:

• Must ensure imported and exported goods do not infringe intellectual property rights
• Need to prepare complete documentation proving legitimate origin of goods
• Must have licenses and trademark usage agreements (if not the owner)

Business Risks:

• Goods may be subject to customs procedure suspension if signs of violations exist
• Storage costs and additional expenses during detention period
• Impact on reputation and partner relationships

2. For Intellectual Property Rights Holders

• Have better protection mechanisms at borders
• Can request customs authorities to suspend procedures for goods suspected of rights infringement
• Need to proactively register intellectual property rights information with customs authorities

3. For Small and Medium Enterprises (SMEs)

Special Considerations:

• SMEs typically have less experience with intellectual property rights and need extra caution
• Should consult experts or intellectual property lawyers when importing/exporting branded goods
• Avoid importing goods from unclear sources with risks of intellectual property rights violations

Compliance Recommendations

1. Before Import-Export

• Thoroughly review goods for intellectual property rights elements
• Verify goods origin from suppliers
• Prepare complete documentation: purchase contracts, trademark usage licenses, certificates of origin

2. During Customs Clearance

• Declare truthfully and completely all goods information
• Be ready to provide supporting documents when customs authorities request
• Cooperate with customs authorities during inspection process

3. Build Internal Processes

• Establish intellectual property rights control processes in the supply chain
• Train staff on identifying counterfeit goods and goods infringing intellectual property rights
• Maintain complete documentation proving goods origin

Implementation Roadmap

Preparation Phase (until February 28, 2026):

• Study the Circular content and related documents
• Review current internal processes
• Identify points requiring adjustment

From March 1, 2026:

• Circular officially takes effect
• Businesses must fully comply with new regulations
• Customs authorities apply new regulations in inspection and supervision

Key Compliance Actions for SMEs

Immediate Actions

1. Documentation Review:

   • Audit all import-export contracts for IP-related clauses
   • Verify trademark and patent usage rights
   • Organize certificates of origin and authenticity documents

2. Supplier Due Diligence:

   • Request IP ownership documentation from suppliers
   • Verify authorized distributor status
   • Maintain records of supplier verification

3. Staff Training:

   • Educate procurement and logistics teams on IP rights
   • Train customs clearance staff on new requirements
   • Establish escalation procedures for suspect goods

Risk Mitigation Strategies

For Importers:

• Source only from authorized distributors or direct manufacturers
• Request written warranties on IP legitimacy
• Consider trade compliance insurance for high-value shipments

For Exporters:

• Ensure proper licensing for branded goods
• Maintain certificates proving legitimate manufacturing or distribution rights
• Establish clear communication channels with IP rights holders

Penalties and Consequences

While specific penalty amounts are not detailed in the available content, businesses should be aware that:

• Suspension of customs procedures can cause significant delivery delays
• Detained goods incur storage and handling costs
• Repeated violations may lead to administrative penalties
• Serious infringements could result in criminal prosecution

Practical Tips for SMEs

1. Maintain an IP Compliance Checklist:

   • Product origin verification
   • Trademark usage authorization
   • Licensing agreements
   • Quality certificates

2. Establish Vendor Qualification Criteria:

   • IP ownership documentation required
   • Authorized distributor certification
   • Reference checks with other buyers

3. Create Internal Review Process:

   • Pre-shipment IP verification
   • Customs documentation double-check
   • Post-clearance compliance audit

Conclusion

Circular 06/2026/TT-BTC demonstrates the State's efforts to strengthen intellectual property rights protection and combat counterfeit goods. Businesses need to proactively comply to avoid legal and financial risks, while contributing to building a healthy business environment, protecting consumer rights and brand reputation.

SMEs should prioritize understanding these regulations and implementing robust internal controls before the March 1, 2026 effective date. Professional consultation with IP lawyers or trade compliance specialists is recommended for businesses handling branded or licensed products.