Official Letter No. 988/HQKV18-NV dated July 29, 2025, issued by the Sub-Department of Customs of Region XVIII, regarding procedures for electronic transactions in the field of taxation for exported, imported, and transited goods, as well as for vehicles entering, exiting, and transiting the country, includes the following main contents:

by KMC Consulting Company Limited

  1. From August 7, 2025, the Customs sector will implement procedures for electronic tax transactions concerning exported, imported, and transited goods, as well as vehicles entering, exiting, and transiting.
  2. The principles of electronic transactions in the field of taxation for exported, imported, and transited goods and vehicles are as follows:

- Taxpayers must be able to access and use the internet, possess an email address, and have a digital signature.

- Taxpayers may choose one of the following methods to make electronic tax payments:

    • Through the Customs Electronic Payment Portal/software or supporting tools provided by the Customs authority via the Customs Electronic Payment Portal;
    • Via electronic payment services of banks or intermediary payment service providers.

- Taxpayers may choose one of the following methods to prepare state budget payment documents:

      • Access the Customs Electronic Payment Portal or use software or supporting tools provided by the Customs authority;
      • Access the electronic payment application of a bank or intermediary payment service provider.

- If taxpayers opt for electronic tax guarantees through a bank, they shall comply with the guidance provided by the bank.

  1. Procedures for payment of customs taxes, fees, and charges by electronic means:

- Payment can be made via the Customs Electronic Payment Portal;

- Payment can also be made via banks or intermediary payment service providers in coordination with the Customs authority.

For more detailed information about this or related Tax Advisory, please don't hesitate to contact us.
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