Circular No. 154/2026/TT-BTC amending and supplementing Circular No. 80/2019/TT-BTC on customs procedures for border trade goods
Circular 154/2026/TT-BTC, issued by the Ministry of Finance on 15 October 2026 and effective 1 January 2027, amends Articles 4, 5, 6 and 7 of Circular 80/2019/TT-BTC on customs procedures for border trade goods. It also replaces certain terms (Customs Department, Regional Customs, Border-gate Customs) and updates legal references. Traders aggregating goods from border residents must follow customs procedures for ordinary imports through border gates, entering the border-resident declaration number in the bill-of-lading field and attaching the declaration; the dossier must be filed within 30 days of purchase at the nearest border-gate customs office. Goods must be assembled at centralized customs-supervised warehouses, yards or inspection points, and may be sold or moved inland only after customs clearance and full tax payment. If the residents' goods already met tax, import management and quality inspection obligations, the trader does not have to carry out customs procedures; an e-invoice must be issued when the goods enter domestic circulation. Border residents declare electronically per Appendix I (paper form in Appendix II if the system fails); imports above the duty-free allowance must be physically inspected and taxed; only items on the list in Circular 34/2025/TT-BCT may be imported. At border gates without Treasury/bank collection points, customs collects tax in cash or electronically.
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Based on:154/2026/TT-BTC - Government Official GazetteIssued: Effective:
This explanation was generated by AI and checked by an automated AI review, not by a human expert. It is not legal, tax or accounting advice and may contain errors. Check the official document before you rely on it.
General information
- Document: Circular 154/2026/TT-BTC, issued 15 Oct 2026, effective 1 Jan 2027.
- Amends: Circular 80/2019/TT-BTC guiding Decree 14/2018/ND-CP on border trade.
Article 1 - Amended Article 4: goods purchased by traders from border residents
- Traders aggregating goods from border residents (already within the duty-free allowance, at border markets) follow customs procedures for ordinary imports via border gates (Article 3 of Circular 80); the border-resident declaration number is entered in the bill-of-lading field and the declaration attached to the system (or to the dossier for paper declarations).
- Filing deadline: within 30 days of purchase.
- Location: the nearest border-gate customs office to the place of purchase.
- Goods may be sold or moved inland out of the border-gate area/assembly point only after customs clearance and full tax payment; the cleared declaration is the circulation document.
- Goods must be assembled at centralized customs-supervised warehouses, yards or inspection points, without causing congestion.
- If the residents' goods already met tax, fee, import-management and quality-inspection obligations, the trader does not have to carry out customs procedures; this is determined from dossiers, documents, electronic data or information from competent authorities. An e-invoice must be issued when goods enter domestic circulation.
Article 2 - Amended Article 5: customs inspection and supervision
- Goods are under supervision from assembly at the border-gate area until clearance and exit from the supervised area.
- Document and physical inspection follow Decree 08/2015/ND-CP (as amended by Decree 167/2025/ND-CP) and Circular 38/2015/TT-BTC (as amended by Circulars 39/2018/TT-BTC and 121/2025/TT-BTC).
Article 3 - Amended Article 6: import/export by border residents
- Border-resident trade is import/export activity; the duty-free allowance applies per Appendix V of Decree 134/2016/ND-CP.
- Electronic declaration per Appendix I; paper declaration (Appendix II) if the system fails, with customs officials updating the system afterwards.
- Goods above the duty-free allowance are subject to tax obligations; if declaration information is insufficient, customs physically inspects goods at the border gate.
- Only items on the list in Circular 34/2025/TT-BCT may be imported.
- At border gates without Treasury/bank collection points, customs collects tax in cash or by electronic payment (banking apps, e-wallets, cards) and issues receipts.
- Quarantine, quality and food-safety inspection follow Article 15 of Decree 14/2018/ND-CP.
- Duty-free goods resold rather than used personally must be accompanied by the border-resident import declaration so the aggregating trader can register and declare under Article 4.
Article 4 - Amended Article 7: inspection and supervision of border-resident goods
- Exports: the Head of the border-gate customs team decides on physical inspection.
- Imports above the duty-free allowance (Article 13, Decree 14/2018/ND-CP) must be physically inspected.
- Direct supervision at border gates and openings; confirmation in the system or by signature and seal on paper declarations.
- If the system fails, a logbook per Appendix III is kept.
Article 5 - Term replacements and appendices
- Renamed: General Department of Customs to Customs Department; provincial Customs Departments to Regional Customs; Border-gate Customs Sub-department to Border-gate Customs; Ministry of Agriculture and Rural Development to Ministry of Agriculture and Environment; "ID/Passport number" to "personal identification number/Citizen ID number".
- References updated to Decree 167/2025/ND-CP and Circular 127/2026/TT-BTC.
- Appendices I, II, III of Circular 80/2019/TT-BTC are replaced. The new import declaration form notes: residents already exempted four times in a month pay all taxes; fewer than four times pay tax only on the portion above the duty-free allowance.
Effect
Applies from 1 Jan 2027. If referenced documents are amended or replaced, the new ones apply. Difficulties should be reported to the Ministry of Finance (via the Customs Department).