Processing Time for Customs Tax Clearance Certificate for Business Dissolution
RegHub explainer by New MarketerLast updated:
Based on:Ministry of Finance
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.
The General Department of Customs issued Official Letter No. 11365/CHQ-NVTHQ dated 11/02/2026 in response to Hai Thuan Phat Import-Export Trading Services Co., Ltd. (Tax code: 0315392921) regarding confirmation of no outstanding customs tax debt for business dissolution. As of 07/02/2026, the company has no outstanding tax or other payables related to import-export activities on the centralised tax accounting system. Regional sub-departments have 3 days from when the document is uploaded to the Cces system to verify their own records and report any debt found. From the issuance date, the company may not register new customs declarations; the confirmation is valid for 3 days from the date of signing, subject to the company's written pledge that it has no outstanding tax obligations.
Question
Hai Thuan Phat Import-Export Trading Services Co., Ltd. inquired about the statutory processing time for a customs tax clearance certificate (confirmation of no outstanding customs tax debt) needed for business dissolution. The company submitted its request on 26/01/2026; Viettel confirmed delivery on 28/01/2026, but no response had been received as of 09/02/2026.
Official guidance
The General Department of Customs issued Official Letter No. 11365/CHQ-NVTHQ dated 11/02/2026 in response to the company's Official Letter No. 10/2026 dated 26/01/2026, as follows:
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Based on a search of the centralised customs tax accounting system as of 07/02/2026, tax code 0315392921 has no outstanding tax or other payables related to import-export activities.
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Regional sub-departments have 3 days from the date the document is uploaded to the Cces system to verify their own accounting records for any outstanding tax. If outstanding tax is found (including amounts not reflected in the centralised system), the sub-department must immediately report in writing to the General Department of Customs. Any sub-department that fails to report within this period is responsible for the company's outstanding debts at that unit.
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From the date of issuance, the company may not register any new customs declarations. This confirmation is valid for 3 days from the date of signing, subject to the company providing a written pledge that it has no outstanding tax obligations or state budget payables related to import-export activities as of the signing date, and that it accepts full legal responsibility for that pledge.
Action points
- Note that the customs tax clearance confirmation (Official Letter 11365/CHQ-NVTHQ, dated 11/02/2026) is valid for 3 days from the signing date - i.e., until 14/02/2026 - provided the required pledge is attached.
- Prepare a written pledge confirming no outstanding customs tax or state budget payables related to import-export activities to accompany the dissolution application.
- Do not register any new customs declarations during the 3-day Cces verification window.