Export Processing Enterprises: Where to Register Customs Declarations and Procedures

Short answer: Customs declarations must be made and submitted on time with complete information under Circular No. 38/2015/TT-BTC (still in force, amended by Circular No. 39/2018/TT-BTC and Circular No. 121/2025/TT-BTC effective 01 February 2026). Tax obligations are performed under the Law on Customs 2014 and the Law on Tax Administration 2025 (No. 108/2025/QH15, effective 01 July 2026, replacing the Law on Tax Administration 78/2006). Export processing enterprises (EPEs) enjoy tax policies applicable to non-tariff zones but must still comply with regulations on declaration registration places and annual finalization reporting.

1. Rights and obligations of the customs declarant

Pursuant to Article 18 of the Law on Customs 2014 (No. 54/2014/QH13 — still in force), the customs declarant has the rights: to be provided by the customs authority with information relating to customs declaration; to request the customs authority to determine in advance the HS code, origin, and customs value; to preview goods and take goods samples under the supervision of customs officers; to request the customs authority to re-inspect goods already inspected when there are grounds; and to complain, denounce, or sue regarding improper implementation of regulations by customs authorities or officers.

Regarding obligations, the customs declarant must declare and submit the customs declaration and submit documents of the customs dossier; be legally responsible for the authenticity of the declared contents and submitted documents; be legally responsible for fulfilling tax, fee, charge, and other financial obligations for exported and imported goods; and implement decisions and requests of the customs authority relating to customs declaration.

On tax administration: the Law on Tax Administration 2025 (No. 108/2025/QH15), effective 01 July 2026, replaces the Law on Tax Administration 78/2006 and its amending and supplementing laws. Tax, fee, and charge obligations for exported and imported goods are uniformly administered under the Law on Tax Administration 2025 and the Law on Customs 2014. Customs processes and procedures, dossier submission time limits, tax payment deadlines, and customs authority decisions continue to follow Circular No. 38/2015/TT-BTC (still in force, amended and supplemented by Circular No. 39/2018/TT-BTC and Circular No. 121/2025/TT-BTC effective 01 February 2026).

2. Forms and levels of physical inspection of goods

Pursuant to Article 10 of Circular No. 38/2015/TT-BTC (as amended and supplemented), the risk management system determines the levels of physical inspection as follows:

• Physical inspection of 100% of the shipment where there are signs of violation or fraud or the goods fall under key inspection;
• Physical inspection of no more than 5% of the shipment for low-risk goods;
• Physical inspection of 1% of the shipment (no more than 10% of the shipment or no more than 2 units of goods) for goods with a high compliance level.

After completing the inspection, the customs officer records the inspection results on the Inspection Result Record in the current form, updates the System, and confirms customs clearance. Exported and imported goods remain subject to customs supervision after clearance, and the customs authority may conduct post-clearance inspections as prescribed.

3. Regulations specific to export processing enterprises (EPEs)

Declaration registration place: declarations for an EPE’s exported and imported goods are registered at the Customs Sub-department managing the EPE or at a conveniently located Customs Sub-department in accordance with the regulations on places for customs procedures.

Tax policy: goods exchanges between EPEs and other areas of Vietnam’s territory (except non-tariff zones) constitute export and import relations. Goods brought from the domestic market into an EPE are subject to tax policies applicable to exported goods; goods brought from an EPE into the domestic market are subject to tax policies applicable to imported goods, except where customs procedures are not carried out and the domestic enterprise opts to declare and pay tax as prescribed.

Finalization report: EPEs prepare an annual finalization report on the use of imported raw materials and supplies and exported goods as prescribed, no later than the 90th day from the end of the fiscal year, and submit it to the Customs Sub-department managing the EPE.

Note: upon establishment and during operation, EPEs must also comply with the prevailing laws on investment and trade (investment conditions, business rights, goods trading activities of foreign-invested enterprises…), and must not apply expired instruments.

4. Specific case: may an export processing enterprise in Yen Bai open declarations at Yen Bai Customs?

Answer: Yes, if the Customs Sub-department managing that EPE is the Yen Bai Customs Sub-department, or if the EPE registers declarations at a conveniently located customs sub-department as prescribed. Opening declarations does not depend on whether the enterprise is headquartered in Yen Bai, but on the place for customs procedures under Article 19 of Circular No. 38/2015/TT-BTC (as amended and supplemented).

Notes on applying the current laws

This article belongs to the Customs & Tax Knowledge group and is presented for reference, helping readers understand the legal issue at a general level before preparing dossiers or carrying out transactions.

Laws and regulations may change depending on the time, locality, type of dossier, and specific circumstances. Where the precise applicable legal basis for your dossier needs to be determined, you should contact ANT Legal’s lawyers at 0966.475.966 for verification and advice before proceeding.

Common risks to note

• Still citing the Law on Tax Administration 78/2006 while the Law on Tax Administration 2025 (No. 108/2025/QH15) is effective from 01 July 2026.
• Applying Circular No. 38/2015/TT-BTC while overlooking the amendments of Circular No. 39/2018/TT-BTC and Circular No. 121/2025/TT-BTC.
• Citing expired trade instruments when advising on EPEs.
• Failing to submit the annual finalization report on time, leading to administrative sanctions for customs violations.

How can ANT Legal help?

ANT Legal assists with reviewing specific situations, checking dossiers, determining the applicable legal basis, advising on solutions, and representing clients before individuals, organizations, or competent authorities where necessary.

For quick advice, you may contact our lawyers at 0966.475.966.

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