Circular No. 86/2026/TT-BTC dated June 30, 2026, issued by the Ministry of Finance, provides regulations on tax administration for imported and exported goods.
by KMC Consulting Company Limited
Article 4 stipulates the tax payment deadlines applicable to imported and exported goods where tax becomes payable after customs clearance or the release of goods, as follows:
1. Tax Payment Deadline for Supplementary Customs Declarations
For supplementary customs declarations, the tax payment deadline shall be determined based on the tax payment deadline of the original customs declaration, except for the special cases specified in Clauses 2, 3, and 4 of this Article.
2. Goods Subject to Analysis, Classification, or Inspection
Taxpayers must make a provisional tax payment based on the declared HS code and applicable tax rate before the goods are released.
Where the results of the analysis, classification, or inspection increase the amount of tax payable, taxpayers must submit a supplementary declaration and pay the additional tax within 05 working days from the date the customs authority requests the supplementary declaration through the Electronic Customs Data Processing System.
If the results reduce the amount of tax payable, the customs authority shall notify the taxpayer to submit a supplementary declaration and process the overpaid tax in accordance with the regulations.
3. Cases Where the Final Customs Value Is Unavailable at the Time of Customs Declaration Registration
Taxpayers must make a provisional tax payment based on the provisional customs value before customs clearance or the release of goods.
Once the final customs value is determined, if additional tax becomes payable, taxpayers must submit a supplementary declaration and pay the tax difference within 05 working days from the date the final customs value is determined.
If the final customs value results in a lower tax liability, the customs authority shall process the overpaid tax in accordance with the regulations.
4. Cases Involving Royalties, License Fees, and Other Additions to Customs Value
Taxpayers shall pay tax based on the declared customs value before customs clearance or the release of goods.
Once the additions to the customs value (such as royalties, license fees, or post-importation payments) are determined, taxpayers must submit a supplementary declaration and pay the additional tax within 05 working days from the date such amounts are determined based on payment documents and relevant supporting records.
5. Tax Payment Deadline for Tax Assessments Issued by the Customs Authority
In general, the tax payment deadline for tax assessments shall follow the tax payment deadline of the original customs declaration.
However, for the following cases, the tax payment deadline shall be calculated from the date the tax assessment decision is issued:
- Goods that were not declared or whose customs declarations have been cancelled.
- Goods that were exempt from tax or not subject to tax but subsequently become liable to tax in accordance with the regulations.
- Imported goods for processing, export manufacturing, or cases involving multiple customs declarations, where the tax payment deadline shall be determined in accordance with the principles set out in Article 4.
If taxpayers fail to submit supplementary declarations or fail to pay the additional tax within the prescribed deadlines in cases involving analysis, classification, determination of the final customs value, or additions to the customs value, the customs authority shall issue a tax assessment and determine the tax payment deadline based on the date the corresponding tax liability arises.
