Customs alert - June 2023

We would like to bring you Mazars Customs Alert in June 2023 with highlights on Comments and suggestions from the General Department of Customs on Article 35 Decree No. 08/2015/ND-CP on customs procedure for on-spot import/export activities.

Following the command of the Deputy Prime Minister – Mr. Le Minh Khai – in the Announcement letter no. 39/TB-VPCP dated 20 February 2023, the General Department of Customs (“GDC”) conducted the assessment regarding the implementation of customs procedure for on-spot imports and exports stipulated in clause 1, Article 35 of the Decree no. 08/2015/ND-CP (“Decree 08/2015").

Accordingly, in its Official letter no. 2587/TCHQ-GSQL dated 29 May 2023 responding to the Ministry of Finance, its divisions and the General Department of Taxation; and the Official letter no. 2588/TCHQ-GSQL issued on the same date sending to provincial Customs Departments and its divisions, the GDC proposed three (03) bullet points for amending and supplementing Article 35 of Decree 08/2015, as follows:

  1. To eliminate all provisions regarding on-spot imports and exports in Article 35 of Decree 08/2015
  2. To move the provisions mentioned in points (a) and (b), Clause 1 Article 35 Decree 08/2015 aforesaid mentioned into corresponding articles of Circular no. 38/2015/TT-BTC (amended by Circular no. 39/2018/TT-BTC), making it align with legislation of commerce, foreign trade management, customs and import/export duties
  3. The proposed changes: Opining that this is a local sale and purchase arrangement, the GDC proposed the local tax authorities to control and collect taxes herein.

Download full issue in English and Vietnamese below.



We do trust the above points are notable and sufficient, but should you have any questions or need a deeper discussion on this issue, please do not hesitate to contact us.


For regulation changes and tax matters, we can provide you with assistance on:

  • Registration, declaration of Personal Income Tax, Corporate Tax, VAT and Foreign Contractor Tax.
  • Tax refunds assistance and representation.
  • Consultancy on utilizing opportunities provided by transfer pricing.
  • Customs advisory: Compliance & reporting; FTA and C/O; Harmonised System code classification and valuation; Inventory control; International trade arrangement; and Others.


[ENG] Mazars in Vietnam_Customs Alert_June 2023
[ENG] Mazars in Vietnam_​Customs Alert_​June 2023
[VIE] Mazars Việt Nam_Tin Hải quan_Tháng 6, 2023
[VIE] Mazars Việt Nam_​Tin Hải quan_​Tháng 6, 2023