Official Letter No. 37951/CHQ-GSQL dated November 24, 2025 issued by the Ministry of Finance – General Department of Customs regarding guidance on customs procedures

• Pursuant to Clauses 1 and 2 Article 47a as added under Clause 3 Article 3 of Law No. 90/2025/QH15 dated June 25, 2025 of the National Assembly;
• Pursuant to Article 35 of Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government as amended and supplemented under Clause 19 Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government;

Based on the above provisions, in cases where the machinery of the Company falls under the category of fixed-term leasing or borrowing, and the foreign trader designates delivery of the goods to another company in Vietnam, and the term is extended under a new lease/borrowing contract, the procedures for on-spot import and export shall be carried out in accordance with Article 47a of Law No. 90/2025/QH15; Article 35 of Decree No. 08/2015/ND-CP dated January 21, 2015 as amended and supplemented under Clause 19 Article 1 of Decree No. 167/2025/ND-CP dated June 30, 2025 of the Government; and Article 86 of Circular No. 38/2015/TT-BTC dated March 25, 2015 as amended and supplemented under Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance.

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