Official Letter No. 12252/CHQ dated July 3, 2025 of the General Department of Customs
Re: Guidelines on customs procedures in case of address changes due to the reorganization of administrative units at the provincial and communal levels

by KMC Consulting Company Limited

To ensure smooth customs clearance of goods, the General Department of Customs issued Official Dispatch No. 12252/CHQ-GSQL dated July 3, 2025, providing instructions on customs procedures in cases of address changes resulting from the reorganization of administrative units at the provincial and communal levels, in accordance with Resolutions of the National Assembly and the Government.

(1) Handling customs dossiers in case of address changes

While enterprises have not yet completed the procedures for changing their address in accordance with the new administrative boundaries, they may continue using customs-related documents bearing the old administrative address information, including:

  • Business registration certificate
  • Commercial invoice
  • Bill of lading
  • Contract
  • Packing list
  • Certificate of origin (C/O)
  • Specialized inspection certificate
  • Licenses, etc.

Customs authorities shall accept documents indicating the address under the previous administrative units. Customs declarants shall not be required to resubmit documents showing the new address until the completion of the administrative update. Furthermore, customs officials must not cause difficulties, inconvenience, or harassment to enterprises during the processing of customs procedures.

(2) Responsibilities of customs declarants

Customs declarants are required to proactively carry out the procedures for updating address information in accordance with regulations and promptly notify the customs authorities after completing the change of address (as stipulated in Point a, Clause 5, Article 6 of Circular No. 38/2015/TT-BTC).

(3) Responsibilities of customs authorities

(3.1) Regional Customs Sub-Departments:

  • Instruct officers and officials not to take advantage of the situation to create difficulties for enterprises;
  • Ensure customs procedures are conducted in compliance with regulations and in a manner that facilitates import-export activities.

(3.2) Customs Information Technology and Statistics Department:

  • Review and update electronic systems (VNACCS/VCIS, ECUS, etc.) to synchronize data in accordance with the new administrative boundaries;
  • Coordinate with relevant units such as ports and warehouses to update system information accordingly;
  • Support the reception and processing of updated address information from enterprises upon completion of change procedures.

For more detailed information about this or related Tax Advisory, please don't hesitate to contact us.
Website: https://kmc.vn/
Hotline: +84 81 489 4789 or +84 91 988 9331
Email: info@kmc.vn