Circular 154/2026/TT-BTC of the Ministry of Finance amending and supplementing Circular 80/2019/TT-BTC on customs procedures, tax, fee and charge management for border trade goods, effective from January 1, 2027. The most obvious change is the process for traders to collect goods from border residents: declare as imported goods through the border gate, submit documents no later than 30 days and issue electronic invoices when bringing goods into the inland. Enterprises that sell goods through Vietnam-China border gates and openings should know in advance to make timely adjustments.
What is Circular 154/2026/TT-BTC?
Circular 80/2019/TT-BTC guides customs procedures, tax management, fees and charges for exported and imported goods according to Decree 14/2018/ND-CP on border trade activities. Circular 154/2026/TT-BTC amends and supplements a number of articles of this document. According to the full text posted on the Law Library, the Circular was issued on October 15, 2026; Vietnam Financial Times (October 21, 2026) confirmed its implementation from January 1, 2027.
| Information | Content |
|---|---|
| Issuing agency | Ministry of Finance |
| Number | 154/2026/TT-BTC |
| Date of issue | October 15, 2026 (according to the full text on the Law Library) |
| Effect | January 1, 2027 |
| Text edited | Circular 80/2019/TT-BTC dated November 15, 2019 |
| Main object | Consolidated traders, border residents, border gate customs officers |
Customs procedures for goods purchased by border residents
This is the content mentioned the most by the press. According to Vietnam Financial Times:
- Traders who purchase imported goods from border residents must go through customs procedures like goods imported through border gates; The declaration number of border residents is declared in the bill of lading number box and that declaration is attached to the system.
- The deadline for submitting customs documents is no later than 30 days from the date of purchase of goods.
- The trader declares and registers the declaration at the nearest border gate customs where the goods were purchased.
- Goods can only be brought out of the border area into the inland after completing customs procedures and paying all taxes; The customs clearance declaration is used as a shipping document.
- When bringing goods into domestic circulation, traders must issue electronic invoices according to regulations.
Supervise, inspect and quarantine goods across borders
Reality check
Goods imported by border residents that exceed the duty-free allowance must be physically inspected. According to the full text, for exported goods from border residents, the actual inspection is decided by the Border Gate Customs Captain on the basis of information related to the goods.
Declaration when the system has problems
Border residents declare electronically according to the new appendix form. When the electronic system has a problem, border customs receives the paper declaration and updates it to the system after fixing it.
Quarantine, quality, food safety
Goods exchanged across borders must still be quarantined, inspected for quality and food safety according to current regulations. The Circular also updates agency names (Customs Department, Border Gate Customs) and replaces forms to suit the current organizational structure.
What should businesses exporting agricultural and aquatic products to China do?
Published articles and full texts mainly talk about purchased goods and goods from border residents. The specific impact on traders' official export shipments through the border gate has not been presented separately, so businesses should read the original document and ask the Customs at the border gate where the goods are made. Some things to do before January 1, 2027:
- Review lots purchased through border markets and open roads; Prepare declaration process within 30 days.
- Check electronic invoice software for goods brought inland.
- Separate documents for official goods (contracts, declarations, quarantine certificates, Chinese registration codes) from border trade goods.
Frequently asked questions
When does Circular 154/2026/TT-BTC take effect?
From January 1, 2027. Before this time, the current Circular 80/2019/TT-BTC still applies.
Where do traders who buy together have to declare customs?
At the nearest border gate customs where the goods were purchased, no later than 30 days from the date of purchase.
Does the Circular change GACC code requirements when exporting to China?
Are not. This is Vietnam's document on border trade customs procedures. Business registration requirements, growing area codes or packaging facilities are still required by Chinese Customs regulations and bilateral protocols.
Conclude
Circular 154/2026/TT-BTC tightens the process for goods purchased by border residents: declare as imported goods, limit 30 days, pay full tax before entering the country and use electronic invoices. Enterprises operating at the Vietnam-China border gate should read the full text and proactively ask the customs office before January 1, 2027.
Reference source
Ministry of Finance, Circular No. 154/2026/TT-BTC amending and supplementing a number of articles of Circular 80/2019/TT-BTC, effective January 1, 2027 - full text above Law Library.
Vietnam Financial Times, October 21, 2026: The Ministry of Finance regulates customs procedures for goods purchased in bulk by border residents.
Ministry of Finance, Circular 80/2019/TT-BTC dated November 15, 2019: revised text.
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