Simplifying procedures for classifying imported and exported goods

Improving the legal framework to meet new management requirements

Goods classification is a crucial step in customs operations, serving as the basis for determining commodity codes and implementing management policies for export and import goods. In the context of increasingly diverse trade activities and the emergence of many new goods with complex structures and technical characteristics, regulations on goods classification need to be further improved to meet management requirements and minimise difficulties for businesses.

In recent years, the Party, the National Assembly, and the Government have issued many major policies and guidelines on improving institutions, reforming administrative procedures, digital transformation, improving the investment and business environment, enhancing national competitiveness, and improving the effectiveness of state management.

To implement these policies, on June 30, 2026, the Ministry of Finance issued Circular No. 85/2026/TT-BTC regulating the classification of goods and analysis for the classification of exported and imported goods.

The Circular is scheduled to take effect from September 15, 2026, replacing Circular No. 14/2015/TT-BTC dated January 30, 2015, guiding the classification of goods, analysis for goods classification; analysis for quality control and food safety inspection of exported and imported goods, and Circular No. 17/2021/TT-BTC dated February 26, 2021, amending and supplementing some articles of Circular No. 14/2015/TT-BTC.

Circular No. 85/2026/TT-BTC focuses on regulating the classification of goods, analysis for goods classification, and the development and use of a database on the Vietnamese Export and Import Goods List. The scope of application includes customs declarants, customs authorities, customs officers, and other relevant organisations and individuals.

A notable change is that the new Circular no longer stipulates the use of analysis results for quality control and food safety inspection of exported and imported goods. Clearly defining the scope of regulation allows the Circular to focus on classification and analysis for goods classification purposes.

The Circular also adds a basis for handling cases where there is insufficient basis to determine the name and description of goods according to the Vietnamese Export and Import Goods List.

Accordingly, criteria, standards, and regulations issued by competent agencies, organisations, and units can be used as a basis for determining the name, description, and code of goods. This regulation provides additional legal grounds for classifying new items or items with complex technical characteristics that are not fully described in the List.

The Circular also amends the regulation on the application of classification guidance documents, stipulating that it only applies to amended classification guidance documents issued by the Director of the Customs Department. This aims to ensure consistency in the application and implementation process.

Throughout the Circular, there is a requirement to strengthen the application of information technology, connect and share data between Customs authorities, specialised management agencies, and customs declarants. Standardising information, building databases, and reducing the use of paper documents are fundamental to centralised customs clearance, improving management efficiency, and shortening processing times.

Reducing procedures, standardising analysis and classification processes

Many new regulations in Circular No. 85/2026/TT-BTC directly relate to procedures for imported combined machines, machine assemblies, and machinery and equipment.

Accordingly, combined machines or machine assemblies under Chapters 84, 85, and 90 imported in a single shipment do not require registration of the List and the Deduction Tracking Form. Removing this requirement contributes to reducing procedures for cases where tracking for each import shipment is unnecessary.

The Circular also adjusts the deadline for submitting registration documents for combined machines, machine assemblies, or machinery and equipment in unassembled or disassembled form.

Customs declarants must register before registering the import customs declaration for the first shipment, instead of registering before the first import of goods as previously stipulated. This adjustment gives businesses more time to proactively prepare documents while still ensuring compliance with customs management requirements.

In addition, the Circular clearly stipulates the processing timeframe for customs authorities after receiving the List and the Deduction Tracking Slip. Specifying a concrete timeframe contributes to increased transparency, accountability, and responsibility of the agency carrying out the procedures.

For lists that have not been fully imported within the registered timeframe, the customs authority that registered the List and issued the Deduction Tracking Slip will organise classification and risk assessment to conduct inspections of the classification of goods already cleared according to regulations.

This regulation helps strengthen risk control, prevent abuse of the goods classification policy, and provides a basis for customs authorities to focus inspections on cases with signs of risk instead of conducting widespread inspections.

The sampling process for analysis and classification has also been simplified. In cases where sampling is required in the absence of the customs declarant, only the presence of one of the following parties is needed: the port operator, the local government agency, or a representative of the transport company.

Compared to the previous requirement of multiple parties being present, the new regulation helps to reduce delays in sampling due to a lack of participating parties, especially in ports and border crossings with high cargo volumes.

The circular also adds a regulation on sample retention in cases where the customs declarant disagrees with the analysis, classification, or technical criterion assessment results.

Within 120 days from the date of issuance of the notification of analysis, classification, or technical criterion assessment results, if the customs declarant disagrees with the results, the goods samples will be retained until a decision is made on the complaint. This regulation provides a basis for reviewing the results and ensures the right of the customs declarant to appeal.

Some provisions regarding the authority and format for issuing results have also been adjusted. The Circular removes the regulation on Notification of Analysis Results accompanied by commodity codes; it stipulates that the Head of the Customs Inspection Team issues the Notification of Analysis and Classification Results and the Notification of Technical Criteria Assessment Results.

For difficult and complex items requiring consultation with ministries, ministerial-level agencies, the Harmonised System Committee (ASEAN Harmonised Tariff Nomenclature (AHTN)), or requiring verification at the production facility, the Circular supplements the regulations with specific time limits for issuing classification results.

The provision of time limits for complex cases helps parties proactively monitor processing progress and limit prolonged processing without clear justification.

According to the Ministry of Finance, Circular No. 85/2026/TT-BTC was issued to address difficulties and obstacles arising during the implementation of Circular No. 14/2015/TT-BTC and Circular No. 17/2021/TT-BTC.

The new regulations also meet the requirements of digitalisation, centralised customs clearance, decentralisation, and delegation of authority according to assigned functions and tasks.

The reduction of paper documents, simplification of procedures, clear definition of processing time limits, and enhanced risk management are also addressed. It is expected to facilitate customs declarations, while also enhancing transparency, consistency, and efficiency in the analysis and classification of exported and imported goods.